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TB£AOuSEJ"I'm;wr 

Doeument No. 2\l7;j 

11/~l R~l'eTlUf

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CONTENTS 

P... 

Accounts Bud Collectioll8 Unit- ~ ~ • _. . __ 23
 

Disbllrsmcnt division __ • . • __ • • __
 26
 Vh'i~IOll of neld lIo)J(>WllD~Cll . •• .: . _ 25
 

Division of procedure o.nd o.ccQlIntB. ._. __ * _. • • • __ 23
 

Bureau, 8ud field penonneL. -_.- -- .---.--- -;/" __ -- __ - - - - __ 47
 CollectiOn!,' _ " ~._ 1


Cost 01 Ullmillistrll.tion _~ • __ -3
 

Housing of tlw bureau __ _~ • ~. ~_ 3
 

Imparw,nt dociskllS &f the CUllrU ill illtem:l.l-rel"CllU() caSe(1 _ 205
 Income Tax Unit __­ _ 3
 Addiliol\(ll .revenue_ _ _ . ~._ 5
 Adj~tln(m.t .o~ claim"-~_. __ • * • ._
 

Cleanllg dIVlslon • _ •
 10
 DcoolltrnlizatioD .~ _ __ • __ S Impr.')Vem~nts planned • ~_. __ • __ 12
 Informatioll service • • _ 11


Organization changes- __ • ._ 6
 Per~onnQL ~._ • __ II
 

Policy and procedure ehallges •• __ • • _ 9
 Records divi~ion "_ • ~_
 II

• ReVt;nlle .a~.nts' reports . .~ - _ Sernce dlvlslon _. _ II
 Introduction ' • __ • • __ 1
 MiscellaneOlls Tox UniL .. ___ ____ _. 12
 Appeu.ls p,nd Review Sectioll __ .~ - _ 13
 

Capitnl-stock tax rlivisiOJl • _ 14
 Estate tnx di~·ision • ~_ 15
 

MI!;I)clluflCOllS division__ • . ~~ _ 17
 Personnel and pay rolL • 13
 TaM~s collccted _
 13
 Tobacco division. __ _ 20
 Offiec of lhe general eounseL _ 35
 

36


~Jii~~v~I~;;;~i_O~_-_~~~~~==~=~:=:==:~:=::~:::::=:::::::::=:::==:: 44 Interpretative Divisioll L • ~_ _ 38
 Intcrl'retntivc Division II. __ • , .~ _ 39
 Penal divi~ion ~~ • _ 42


Summary of suih and IJroSCC'l(.jOlIS • , _ 47
 h~Il.~rnary ~f work . -~ - • - --~ - --- _ 46
 Pro lbltlOlI Unlt ~. 27
 Audit divisloll _ 33
 Collections * 29
 Indust~ial ~l?r:hol and chemical division ~_
 31
 Nll.rcot\.C dlvlslon • __ • ._ 29
 Olhcc of c!'icf courn;eL ~, . . ~.

20
 

m 
• 

STATISTICAL TABLES 

RECEll'TB FROM INTERNAL-REVENUE TAXES 

lj Table 

<): 1. Receipts frotn specifie ~ources of i[J~etIllll revenue, 1920, LJy collection .~	 dietricts " --­

, 2. ReceiptB from specific Bour<]e~ of internnl rCVell\le, 192G, by States , , "i,

, comprising two or Dlore districts; from the Stute or Maryland and 

,	 the District of Colurnuia, which ~o[Jstitute the dibtrid of Maryllllldj o.nd frolD the State or Wa~hingto[J and the Territory of Alaska,' 

which constitute the district of Washingtoil____________________ 

3. SllillI\Wry or internal-ttwenue receipts, HI25 llnd 192G, LJy SOIJtces____ 

4. SmllrnOory or internal-revenue receipts, 1925 DIld 192fj,' by coUection dietricts " " - -­

5, SUIIJInary of intemal-revenue r~eeipts, 192rJ, LJy State6 ~_ - - ___ 

1 

G. Summary or inoome-j,a)( receipt~ froUl corporations and IndividllDlIl, 

1926, b)- States______________________________________________ 

7. Summary or rceeiptf;'froln income ta)(, H124, IlJ25, and 192G, by States; 

I with per centol illcrea~--e or decrease in 192G, compared with 1925_ _ 8, Total internal_revenue recci~t6, 1863---11}20_______________________ 

9. Interual-revellllC to.,; oro products r!'OUI Philippine Islands, 1925 Dnd 1926, by art,iclca 1an.d	 .__________ 

I 10, Iut.ernal-revenue tax OJ) product!.< from l'ano Rico, 1925 aDd 1926, by articlc~ ta:l"l'd	 -- - __ -­

11. Number of each claBS of spcda.!-to.x payers, I1}26, by collection diclt.riets_ 

TOBACCO, CIGARS, CIGA.RETTES, ETC. 

12, Tobaceo fact.ories operated and lell! tobacco lI,nd other II1aterilJB used 

in manufacturing tobaceo, calendar ~nllr II}:25, by collection districts and bv S1,lItes - __ ',"_ --- - - -- - ----- - --- ------ ---­

13.	 Tobal:co man·ufact.ured, (julmfity on hand at cOlllmenccment Il.Ild 

dose of ~'ear, quanti1-v 1-0 be aecounted for, (juaDtity removed in 

homl for e,;porl! tot~(s~les reported", and ta;ns paid, calendar year 1926, by collectlon dlstnct.s and by btates · _ 

14. Cigar factories operuted, tobacco uscd, alld cigars weighing Inore 1 than 3 pounds per thousand lJlIl.nufaet-ured, etc., calendar year 1925, by collection districts and b)' States	 _ 

15.	 Cigars weighing ]}lore than 3 poul)(l~ per thousand removcd tax p.'l.id, 

calendar year 1925, b)' collection district.s and bJ St.ates __ - --- - - -­

16.	 Tobacco used, and eigan weighing not more t.han 3 pounds pcr thousand manufactured, ete., ealendar YCIIT 192.';, by collection di~tricts and by States	 . .' - - ----- --- - - ---­

17. Tobacco used, and cigarcU-es wcighblg not. Ioore tllao 3 pouuda per 

thousand manufact.ured, etc., elllel)dar ~--ear 1925, by collection , districts and by States . --- - ------ - - ----­

18.	 Tobacco used, and cigarcttes ,",cighing more thao 3 pounds per ihnusand manufactured, ek., ealcudar year 11}25, bJ collection dis­ tricts and by Statcs	 ·~ _

II}. Leaf tobacco used in lliallllfachiring cigars, cigarcttes, and tuba.cco and snuff, calendar year~	 1916-1925 _ 

20.	 Production of illanufact.urerl 1-ohacco, l';nuff, cigan, lU,d clgarette..~,

and the number of manufacturers of tobaeco products and dealers 

in lell! tobacco in busiuess ot elose of )'ear, \laJendar years 1916-1925_ 

21. Sumlllar.v of operatiolls of mallUfacturcrs of tobacco lind cigars, calendar )'ear 1925	 ------------------­

v 

"'..-' 

Pllgll 

50 

72 

83 

84 

86 

87 

88 

89 

89 

81} 

90 

..
 

97 

100 

103 

106 

107 

109 

1)0 

1)0 

1H 
VIII srATI8TIC,'l.L 'i'ABLES

BRANDY, CHAMPAGNE, AND ~E .,..""	 ..... 74.	 St.iJl wines depoBited ill, "ithdmwn frolU~ and re~ining in bonded
 

wineries and bonded Iltorerooms, 1926, by collection distriets _ 162
 

75. Summary of operations relating to st.ill wines at bonded wineries a.nd ANNUAL REPORT

bonded storerooms, 1926	 _ 166 

76. Bonded wineries and bonded storerooms operllted during the fiscal OF THE

year 1926, by collection districta	 _ 160 

77.	 Charnpu.gne, sparkling wines, ll.nd lI.rtifici.ll,lly carbonated wines dl)_
 

posited in, withdrawn froIn, a.nd remaining in bonded wineries and
 COMMISSIONER OF INTERNAL REVENUE 

hooded storeroolDs, 1926, by collection districts	 _ 167 

78.	 Summa.ry of operations rela.ting to champagne, sporkJillg wines, Bod
 

artificially carbona.ted wines at bondod wineries alld bom1cd store­ rOoms, 1926	 _ 168 TREASURY DEPARTMENT,

79. Sweet wines fortified with grape brandy, under theaet. of FebrL1ary­ OFFICE OF COM1>llSSIONER OF INTERNAL REYENUE, 24, 19HI, and brandy withdrawn from distilleries and bonded wnre­ Wallhinglon, September 27,1926. hous~s aDd used for this pnrposo, 1926, by eolledioll districts and by klnds.	 " _ [69 SIR: I have the honor to submit the following report of the work 

80. Brandv withdrawn from bonded warehon8eS and removed direct from of the Bureau of luternlll Reyenue for the fiscal year ended June 30, fruit dititilleriee to wineries for the fortification of sweet wine, 1926, by collection distriets	 _ 170 1926:

COLLECTIONS I
 

82 Wine shipped or delivered for saeramental pUI:posee, lO-month period
 

81. Wiue shipped or delivered for sB,cralllentaJ pnrpose.~, Hl26, by States_ 170 

ended June 30, 1926, by administrative distriets _ 171 The opemtions of the Intcrnal RcYcnue Bureau durinK the fiscal 

ycar 1926 under the revenue acts of 1924 ana 1926 and otber internal MISCELLANEOUS STATISTICS 

revenue tax legislation resulted in the collection of $2,835,999,892.19, 

84. Statement of nnmber 01 IIorrests, seizures, etc., by Federal .prohibition compllrcd with $2,584,140,268.24 during the fiscal ~'e~l' 1925, an 

directors, general prohibiti(JD IlgeDtS, and prohibition adilllIlistrators, 1926 _ incrcase of S251,8MI,623.95, or 9.7 per cent. 

173 Number of new permits issued, 1926	 _ The income tax collections for the fiscal year 1926 amounted to 85.	 184

86.	 Number of permits reuewed, 1926	 _ 186 $1,974,104,141.33, eompared with 31,761,659,049.51 tax collected

Number of permits revoked. 1926 .	 87.	 188 from income for .the fiscal yellr 1925, an inerew;:e of $212,445,091.82,

88. Number of permitB canceled or sn:rrcndered, 1126	 _ 189 or 12.1 per cent. During tbe first si."{ months of the fiscal year 1926 BO.	 Number oC permitB in fofCl" June 30, 1926	 _ 191 the collections emhruccd payments of the third llnd fourth install­ 90. Number of permits issued, revoked, cfl.llceled, surrendered, and expired, 1926, by elll.f;Ses	 _ mcnts of tho tax dne on incomes in the caleudar year 1924, together 193 

91. Number of alcohol, denatured nlcohol, &ond wiDe permita in Iorce with additional collections on asses;;ments made· for prior ycars, June 30, 1926	 _ 194 which amounted to 1844,649,733.47, compared with $780,604,647:05,· 92. Moneys p&oid to collectors as proceeds of In rem IIoctions, judgments representing payments of income tox for the corresponding period of recovered in oivil suits, fines and penalties imposed iD erimillal
 

actions, and costs, as reported by clerks of United State:! courts,
 the fiselll year 1925, an increase of $64,045,086.42, or 8.2 per cent. 1926	 . 196 During thc last six months of the Gseal yell.r 1926 tho collcctions

93. ElI"pen8eS of the Internal Revenue Servico, 1926	 _ [97 embraced payments of the fil;St llnd second installments of the tax 

04. Summary of internal-revenne stamps issued to collectors of interual due on incomes in the calendar ycar 1925, togcthcr with a,dditionlll revenue and the Postmaster Generllol, 1926	 _ 204 

95. Cost of printiDg and binding for the Internllol Revenne Bllreau and collcetions on assessments made for prior years, which amonnted to

Service, 1925 and 1926 	 _ 204 $1,129,454,407.86, compared with $981,054,402.46, representing, payments of income tax for the corresponding' period of the fiscal year 

, 1925, an ~nerellse of $148,400,005.40, 01' 15.1 per cent. The tax on 

the retnrns of net incomes of individuals i\.nd corpomtions filed for 

thc YCllr 1924 was llt the rates_provided for in the revenue act of 

1924, while the tax on the rctmns of net incomes of individuals and 

corporations filed for thc year 1925 was at the rates provided for in 

the revenue uct of 1926. . The miscellllneous collections arising from objects of taxation other 

than income taxes amounted to $861,895,750.86 for the fiscal veal' ~926, compared with $822,481,218.73 for the fiscal year 1925: an 

lie.reuse of $39,414,532.13, or 4.8 per cent. The principal increase 

in t,he miscellaneous toxes for 1926 wos from the tax on tobacco 

,'D.~.• A__• "'_All...." ..•. . "D'~U' U' 'Q~~' .~..~, ~U~"''' "'..,,~ "urlug the :fIoo8l y....r 1926 an> .hgWll I" a ar.at""'611t "'" P. IIllS of this rnpoll. 

l~	 12204-26---2 1 
'I 

VI STATlBTlCAL TABLES 'I

T,bJ~ Po..

22. RllCcip~g from internal-nn'CDIlC inx",: on lobacco [1nd per capita tax l I

based	 Oil cst,imat.crl pO]!llbtion, 1\l17-HI2r. _ 113 

23. E,;por1.aJion in bond of Illuuufacturc<!., t.obacco, ~n'llr, cigars, and 

dgllret,1-t.>s, ]1)26, IJy collection (Iistrictci _	 114 

24. Drllw!;ack or iatemal-rCVCllllC tUJles allowed OIl tauacco, cigar~, and ,III.

I

, cigarettes exported, 1$126, IJy porh ,	 _ 115 It' 

25. Wlthdrawals of tobacc<J prodncts based on saleS of stamps, 1926 _ 115 ..(

1\ ' 21). Leaf tobacco imported Ii)" cigar munufacturers, tobacco lllUllllfllc­


1.urcrs, and dealers in leaf tulmcco, calendar year 1925, by collection
 distl'leta aad IJy 8t&te8	 : _ 116 

27.	 Dealer~ ill lear ~olJa.oco ill lln~in<l~~, lear t,obacco exported J.nd receivcd
 

froll\ rarmcr~, calcad:.H .ve:u·192.), b.v (,allectiml di~tricr,8 aud State~__ 118
 

:.!8.	 Touacco rlliLterial held or awned by dealers in len.f touacco, cign,r and
 

touaoco llIallufactllrms on ,January 1, 1926 _ 121
 

OLEOMARGARINE, RENOVATED BUTTER, AND MIXED FLOUB 

:.!9. Pl'odudioll and withdrawn.\s of colored oleomargarine, 192tl, by collec- • 

tioa	 di~triets _ 124 

30. Producj,ion and withdrawals of uncolored oleomargarinc, 1926,	 by collection distriets	 _ 124 

31. ProrlllcLion lind withdrawals of oleomargarine (colorcd and uncolored), 19:.!6, by 1II0n1,hs	 _ 125 

32. Sllmmary of production and withdrawals of olCOlllarga)'inc (colored aud unoolored), 1\)17-1926	 _ 125
 ;~;~. MlItmlalB used in the mannfadure or oleomn,rgn,l'inc, 1U2tL"' _ 125
 

34, Production and withdrawals ,of renovated but."er, 1926, uy collection
 di~tl'icts _ 126 

35. SUlUIlIary of productIon and la.'I:-paid wILhdmwll.ls of renovated buttcr, 1917-1926	 _ 126
 

;16. Productioll and withdrawals uf mixed flour, 192(;, b~- collcction
 district.s	 L -=- _ 126 

;:17. Production, importatiou, n,nd withdrawals of playing cards, b)' months, 1926	 _ 127 

NARCOTIC DRUGS 

38. Hcft~\:t~~~ t~_d~[n;~e~~~~~i~~~ _~~~e_~t~~ !~'~\~ _~~ ~~~~~~~~ !:~~~ _~~ , 127
 

39, General statemenl, of imports, bopded stock, and 1I\al)ufact.llrcrs'
 

stock of t.axlJ.ble narcotic drngs, lind dispositions made thercof, 1926_ 128
 

40. Comparative statement of imports, export.~, ancJ· <;tomestic sales of 

taxable narcotic drugs, 1921-192ll	 _ 128 

41. Tlixable narcotic drugs imported into tlJe Ul1ited St,ates, 1926,	 by eountries '	 ' _ 129 

42. Taxable narcotic drngs n,nd/[}reparations exported from the, 1)nit.ed 1""	 States, 1926, by eounj,ries _ 130 

43.	 Taxable ,narcot.ic drugs n,nd preparations sold within the United
 

Statcs by manufacturers, 1926, by States · , 131
 

44.	 Narcotic drugs all(l preparations ,seized, by, nar~coJ,ic·l.officers of ,the
 

BUl'ea\l of Internal H.evellile in the enforeenuJnt of .the internaL
 revenue narcotic laws, 1926, b~' States _ 133
 

45.	 Violations of the Harrison nareoj,ic law, as amcndcd, and disposition
 

of cases thereunder, 1926, by.States--------------------.------­ 135
 

4.6.	 Fiscal rcsults of the enforcement of thc narcotic laws and aggregate
 

seut,enees imposed, 192(), by States __ ,_~,' _ 137,
 

I "'. DISTILLED SPIRITS , w	 'I I". • ., ."

48. Distilled spirits produced (exccpt alcohol produced n,t, iadustrial alochol plal\t~), 1916-1926	 - -­ ..139 

... 

49. Production, tax-paid withdrawals, leakagc allowed, cxportation and 

halances in wllrehunsl"~ of distilled sl,irit" (other than alcohol pro­ duced at industrial alcohol plants), Hl16-Hl26 _	 l:m, 

50.	 Distillcd spirits withdrawn, tax pn.id, from diBtillcr....·, general, and 

special bonded warohouse~ and brandy distillcries, 102G, by col­ lcction districts	 , _ 140 

STATISTICAL TABL&~ 'vIi

fibl.	 ,~A. ."1C' -tJ •• PI.. 

51. 'Distilled -"pirits, tax paid by ,;tamp, 1~125 and 192u_ __ _____________ '140' 

52,	 Distilled s[lirits bot,tled in bond before te.x pn,yment' iu distijler.\','''"· . . 

ge,nere.L, and SPOCI!I.l bonded warehon,;es, 1926, by collection distflcts ~_ ------------ -- ----- - -----'------------ 140 

53.	 Distilled s[lirits withdmwu for export tram distillery, geneml, e.nd 

speci(L1 bonded w(L~ehouses, 1!l26, by collection,distriets ·_:_ t141 

54.' Distilled Bpirits wiUldrawn for export from 'distillery, geue~:~I, tlnd 

speci(LIlJonded w.uehouses, 1926, b.\' countries to which exported_ 141 

56. Drawb(Lck of internal-revenuc tnICes allowed on t....x-paid :~leohol used ,	 . in the manufaeture of t1a~'oring ext,r:~ets, mcdlcin:~l (Lud toilet preparations exported, 19:.10, by [lorts - _- -- - - --- 141 

57.	 Distilled spirit.s lOJ:lt l1y leak(Lgc o~ ev:~pomtiou from package,; witbdrawn from distillery, geueraL, ,-md sveei(L1 bouded w(Lrehouses, -1926, 

by collection distriet,s, -- --- ----- -- - -- ------- 142 

58.	 Distilled spirits lost, by theft" errors in' g:~nlle, etc" Hl26, b\' cotlediou 

districts - -'~ - ~'-'- - - --- - - - - - - - - - -- - - - - - - - - --- ~- - - - - - - -­ 142 

59.	 Kature of losses in distillery, general, and specitll bonded warebon,;es, 

1926, by collect.ion districts ' - - - - - - - --- - - - -.- - - - - - -.- - - - -- 142 

60. Distilled spirits gauged, 1926, by collection districts_ - - - - - - - - - - - --­ 143

61.	 Distilled spirits, by kinds, remaining in distillery, general, tlnd specild bonded warehouses, 1926, ·by collection distrkts - - - -- 144 

62., Distilled spirits withdrawn from distill~ry, geueral, and special bonded 

warehOllses, including rum removcd from cistern rooms of distilleries for denaturatioll, 192(;, by years and seasons of prodnetion__ 145 

63.	 Distilled spirits remaining in distillery, general, and special bonded
 

warchouses, 192tl, by collection districts and by seasons or pro­ dnctiou, 1911-1926 __ .: - __ ----- ----- - - - ----	 145 

64.	 Summar~" of operations rclatiug t.o alcohol at industrial alcohol bonded 

warehouses, 192() - __ --- - - - --- --- --- - --- --- --- - - -- 147 

65.	 Summary of distilled spirits, by kinds, produced, withdrn,wn from, and
 r~ltlainiug in distillery, gencral, aud· special bonded wareho~ses" 1926 ~____	 148 

66. SUllllnn,ry of operaUons at diBtil\ery, general, and spC.cial bonded ware­ houses, 192(; '': __' ' '_~ __ : ~'-' __ ~' ,__ ~. '; 14Q 

71. Grain and other'materilils used in production of distilled spiIits, 1926, ,;­ by collection districts c _ __.~ ~_ ' •	 159 , '1, 

ALCOHOL .- ,.'1 ' 

, ]	 , , 

4.7.	 Alcohol 'deposited iu,' withdrawn from, and remaiuiug in industrial 

alcohol bonded warehouses, 1926; by colleetiou districts__ ~, .-~-, 138 

55.	 Alcohol withdrawu for export ,from industrial alcohol bonded war'e~ houses by countries to wbieh exported, 1926'__' ·_'_' '_,_·~_~'~_·:',.: 1~}:

67.	 Formulas pre~cribed for deuaturatioIl of alcohol;·thel'industrial pnr····· " 

poses for which the alcohol is nscd, and 'quantities'withdrawn-from" , denaturing plants, 192C>- ,_,-- '__ ~:.' _,~._: __ '_.- ~.__ ' :;,' '149 

68~· Denatured alcohol produced at and removed from: dcnaturitig plants;' 1926, b)' Siaj,es - __ ---	 156 

69. SpeciaUy denatured alcohol received and disposed of by bonded den,lcrB, 1926, by States . - - _	 157 

70. Specially denatured alcohol received and used by manufacturerB,. 1926, by States	 _ 158 

83.	 Industrial alcohol plo.uts, bonded warehouses, and denatnriug plants
 

under Title III nf t,he Nationn.1 Prohibition Act, operated 1926,
 by collcction districts	 _ 172 

LIQUIDS AND CEREAL BEVERAGES 

72. Grain n,nd other materials used in the production of cereal heverageB 

containiug	 less thn,u one-hall of 1 pcr cent of alcohol by volume, 

160 

73. C€~~~?b~;e~~~;Z~~~t~:~~tk;~;-t1,-;; oile~h;if- ~i i -p~; c~~t -;{~-coh-ol b)' volume produced aud dispo$cd of and number of dea.lcobnlizing plants operatcd, 1026, by collcction diBtricts _	 161 
~, l' 

2 REPORT OF OOJl.:LMISSTONER OF INTERNAL ltEVRNUE 

llill.llUfactures, amounting to $25,419227.91 ulthouO'h substantial 

reduction in the mtes of tax on all clll,~ses of ~i(l'3rs w~s mude in the 

revenue act of 1926, which, however, did not become effective nnt,if 

March 29, 1926. The eollections frOm passenger automobiles and 

motor cycles upon which the tax was reduced from 5 to 3 per cent 

in the revennc act of 1920, a180 show nn increase for 19213 tl.mounting 

to $18,990,978.14, Decreases for 1926 nrc shown in the collections 

from all ot,her excise tllxes which were repellled by the revenue ll.ct 

of ] 926, effective February 26, 1926. 

The collection of internal revenue taxes for the fiscal year 1926 

and' the llls~ seven preceding years are summarized in the following

table: 

III, 

SourC-<l "'" >ro, "" "" 

" Distilled wlnM, spirits, includin~ etc __________________ 

Fermented fIl5, 436, 33-&. 4~ ~2[>, 002, 820. $27,580, :!80. &t $3(), 354, OOG- &'l liquors _____________ 

Tobacco l~, 694. W 1,9M.H 5, ~27. T.l 4,078.75 'nanufucturas _________ Oleomargarine _________________ ~'iO, 666. ~38. ~7 U.s, 247, 210. 00 32;;, 638, g~1. 14 300, 1li5, 49'Z-\l8 ~,070,2l!UO 3,038,9:.17.84 2,~H, 1fli. 14 2,254,6:11.33 Capitol stock tnx, including otber special tuos __ •. ______ 101, \132, 733. 82 05,814,152.00 00,286, 105. t4 89, 600, 322. 81 Miscellaneous, including war . oralsa to.es, ate., since 1919_ , I 3.51, 893. 624. 24 U', 738, :!ii7.14 400, (i70, 910. 89 t87, ,',so, 856. 72 Sal"" otinternal revenue stamps by postmasters _______________ 7,880,707. fli 7,737,80[>,47 12,tJ8,180.28 11, 8ia, tOO, M 

Total receipts from other 

WelI than income and profits _____ • _____________ 861,895,750. S6 822,481,218.73 1l54, 419, \liD 26 1lJO, 655, 003. 01 Ineomoandprofitstax,," ______ • '1,974,104,141.33 1, 761, O~O, fli9. 51 1,841,700, :J16 80 1,091,089,634.00 

Totalrooeipts ___________ '2, 8M, WII,8Il2. 19 .:I, 58i, 140, 2GB. 2412, 700, 179, 257. 06 2,021, ?i5, 2'n:~7

Source ,m 1021 I "'" I , IDI0

DlstlUoo spirits, inclnding wines, ete _____________________ . ___ . __ 

Fermented Uquors ______________ t4.s, 563, 350. 47 $82, W8, 065. OJ $97,1105, 2i1i. 71 1:165, 211, :!Ii2. 28 ~O,086. 00 25,00'>' 82 H, 005, 874. 09 117,83Q,002.21 Tobacco manufactures __________ Oloomflrgilrloe __ 270, 7511, 384. '" 2M,2W, 385.49 :.lll5, BOO, 355. 44 lnl, 003, 001. 84. ._. ___ . _________ 2, 1~1,07ll. ()8 2,986, 405. 35 ~, 728, 276, fI5 2.701, 831. 08 Capital stock tax, inclnding other special taxes. ____________ Illl, Mi, 039. 69 Pl, 281, 4!l4. 31 102,033,101. 35 :JJ,497,1>i7.83 Mlscellanoous, including war axcise WOO, ele., since IP1~____ 586, 881, 719. 9:.1 914,717,7.'>5,36 883, 8G3, 871. 82 613, ll23, Il84- U Sales oflnternfll .....venuestamPS 

14,610,Or.s.OO bypootmastera_. __________._ ~, 800, S68. 86 2-1, 437,893, 7~ 1O,IW,466.51 

Total receipts from otber 

.than income und profits tn.ea________________ ._. _ 1,110,532,Cl8.15 1,367,219,38.'1.20 1,400, &H, 248 21 1, 2.9, 300, 17[>, 86 Income and proJl.ts WelI ___ .___ _ 2,086,018,404.85 3,228,137,673.15 3, Q56, PM, oro 00 2, 000, 783, OO:!. 70 

Totalraceipts_____ •.• ___ _ 3, 197, 451, 0S3. 00 4, 595, 357;-001'95 5, ~OT, 586, 251. 81 Ia, 850, 150, 078. 56 

1 InelndCil ~IIY,21r,,3R.82 from ...late and gilt t.<lx; $4G,133,5:l2.32 from certain stamp la><es; ~150,198,1fi,Q.88

from excise ta.lI8; i34..OM,515.05 from tbe la~ ou Ildmissions to theate"" eLc., and dnb durs; $:Ll0,197.63 from 

problbition enforcement; $(l81,?311.01 (rom narnoti,,"; and $89a,009,H froill deUnqnnnt laxes collected under 

repealed laws and other misceJ.l!WooU< taxes. 

·Includ... SI.094.PN,7:H.11 from eorpnrBIJOIl5 and $8i'l,12',407,16 from ;ndh·idua1'l!l.il compnred with 

${Ile.2J2,697.02 from oorpomtions and i!845,426,3~2.4~from indlvidual<l for 192~.

'Tbe flgnm'l eoneerning inlamaJ revenue receipts as ginn ·in Lhis slat.men' dllfer (rom sncb f1gu,os cam..:! In other T"",-,ury slatemant.<l showing the financial c:ondition o( lh" aovernmenl, be<':lIl5e tbe tonner rapre;;anl coll""tiOM by inLatnal rovenue offi"'''' througbout Lb" counLty, including depo'litll by 

postmastern 01 amount.<l received from s.ale of inlamal revenue starn"" and deposil.<l 01 intcr:rwl. ,","'nue 

eolloolOl1 throngb cwto= offices, while the la,lar represont thodepooHs oflhe"" collectiuns iu tbe Tr""",ury ordePO'lltarl.. dllrlng Lhe lIscaJ yosr concerned, tbe dlff.ren"", belug dua to tbe ract thaL som•. ollbe rollec. 

tlo,,", In 11IIliatlarpartof Lbe Dscal yearenn not be depMlted or are nolreporlad to lhe TrM:iury,,~dCPO'lilad 

unUi aner June 30, tb ""rrying tbem lulo the folluwing lIsenl yoor ... record..:! In ,1", sw.lamants showing ~he conditioQ of tbo.Tr ury, . . 

REPORT OF OOMMISSIONER OF INTERNAL REVENUE 3 

COST OF ADMINISTRATION 

The expeuditure..<; in administcring tho internal revenue tax laws 

for the fiselll year 1926 were $34,948,483,37, not ineluding expenditures for refunding internal revenue eollectiong and tllxes illegally 

collected, which in no sense are administrative expenses, The8.orrgI'egate receipts of internal revenue wcre $2,835,999,892,Hl which 

makes the cost of operation for the fiscal year 192G $1.23 for each $100 

collected, compared· with $1.44 fol' each $100 eollected for the fiscal 

year 1925, or II reduction of 14,6 per eent. 

There WllS also expended $9,573,791.64 for the enforcement of the 

prohibitiou law and $1,233,136,73 for the enforcement of the narcotic 

law from apprapriations provided for that pnrpose. 

HOUSING OF THE .BUREAU 

The unsatisfactory conditions nnder which the bureau has boen 

forced to opcrate because of inadeqnllte honsing facilities continned 

practically uuchanged duririg the fiscal year 1926. However, under 

the act passed by tho Si.'Cty-ninth Congress, to enllblo the Seeretary 

of the Treasury to provide snitable accommodo.tions in the Distriet 

of Columbia for the executive departments, plllns are being prepared 

by the snpervising llrehit,ect, Treasnry Department, for the constrnc­ , tion of a modem office building, snitllble for the housing of the personno} llnd records of the bureau. 

The bureau, on June 30, 1926, WII.S housed in nine bnildings, The 

Income Tax Unit operated in five buildings, viz: Annex No, 1, Peun· 

sylvania Avenue and Madison Place N'Y.; Annex No, 2, Fourteenth 

and B Streets NW,; Building No.5, Twontieth and B Streets NW,; 

Buildiug C, Sixth and B Streets SW.; and Buildipg No, 462, Lonisiana 

Avenue NW, 

The Prohibition Unit oeeupied portions of Building C, Sixth and B 

Streets SW" of the buildiug No. 141S-1422 Pennsylvlmia Avenue NW" of the Graham Bnilding, Fourteenth and E Streets N'Y" 

and the TrellsUl'Y Building, FiHeenth Strect. and Pennsylvania 

Avenue NW. The Miscellllneous Tax Unit, comprising the estate 

tax, capital stock tax, tobacco, and miscellaneous tax divisions, Wll.S 

locnted in- Bnilding C. The Aeconnts and Collections Unit was 

housed in Building No, 5, Twentieth and B Streets NW. The office 

of the General Counsel was located in the Interi.or Building, Nineteenth llnd E Strcets NW" llnd later was removed to the Walker­

.Johnson Building, No. 1734 New York Avenue NW. The office of 

the Commissioner and Assistant to the Commissioner, the Intelligence 

U:n~t" administrative division, appointment division, and inforIlllltion 

dIVIsion were located in the Trellsnry Building. 

INCOME TAX UNIT 

The fiscal yell\' 192!) WllS thc lllost productive in the history of the 

Inepme Tux Unit, 1-iarked progress ,vas lllll,de in bringing the work 

to II curren t basis, 

The number of ineome lind exeess profits tax returns audited during the yenr was 2,155,.933 (977,043 individual and 1,178,890 corporation), compared with 1,751,613 (1,222,808 individnal and pfu'tnel'ship 

and 528,745 corporation) for the previous figeal year, £ 
11 

4 REPORT OF COMMISSIONER Oli' INTERNAL REVENUE 

The pl'odu~tion WIl.S the seeond largest in tho history of the Income 

Tax Unit, bemg a'tceeded only in the fiscal year 1924, when 2,329,191 

roturns were ll.uditied. However, the 1924 audit included an aecnffiulation of returns for a three-year period-1921 to 1923, inclusive-­

by far the larger number of which were closed at tho files. In 1926 

the groat majority of cases was closed only o.f(;el' intensivo audit, tho 

files audit covering 1924 returns a(ono. 

The number of returns audited in 1926 exeeedod the number of 

new returns filed and those reopened on clll.ims, revenue agents' 

. reports, etc., by 1,268,344. The nmllher of returns ullundited at the 

close of tho year was 742,740, compared with 2,011,084 at the elose 

of the fiscal year 1925. 

During the year the unit audited approximately twice as many 

returns as were filed, which' demonstrates thllt tbc andit is fast 

being brought to a cur:rent basis. 

The -following table sbows tbe total number of eases, including 

tbose reopened as a eonsequence of elaillls filed and peuding before 

tbe Income Tax Unit at tbe close of the fiscal year, compared with 

the number on..hand at the e[ose of tbe three previous fiscal )"ears: 

Un nand I On hand On ham] I On hand I 'J"o(~l Return yur Juue30, June~P, June3ll" June 30, I audite,l 

1923 192' 192~ I 1926 to dale 

1917•.. -------------.•...••.••..•.•-.'1 28.9161 8.m I 3,4171 1.3721 UOO.!l6.I 

1918__ ••_••••••, o•• ~, ,", 

REVENUE AGEN'£S' ,REPOR'J"S 

The number of reports of field examinations submitted was 574,246, 

compared v,'ith 290,241 for 1925, all increase of 98 per cent. The 

number of retRrns seut to tbe field for examination was 830,498, 

compared wial 223,284 trauscripts of returns for the previous fiseal 

year, The increases are dne to the bureajl~s deeentmHzation plan, 

which is the trausferenee to the field of many of its funetious formerly 

performed in Washington. 

ADJUSTMENT OF CLAIMS 

Tbe number of claims scheduled was 103,319. In addition, 53,848 

certificates of ovemssessment in CMes in which no elaims werc filed 

were seheduled. Of the elaims scheduled, 54,473 were allowed. 

Tbe total aIDount involved, including overasscssments in cases 

against which no elaims were filed, was $424,072,181.86, of whieh 

/l.ffiount $116,623,311.92 WIlS refunded and $307,448,809.94 Il.bated 

or creditcd. Tho amount of interest paid on 'amounts refunded or 

credited undcr section 1324 (a), reveuue net of 1921; section 1019, 

IJi ,

REPORT OF COMMISSIONER OF INTERNAL REVENUE 5

revenne /let of 1924, and section 1116 (a), ruvcnue act of 1926, was 

$40,883,726.53. The number of claims received was 72,t95, involving 

$1,008,290,704.43, eompared with 65,613 involvin~ 51.,147,707,744.54 

for t,he previons fiscal year. The number of elaims rcjeeted wns 

48,846, involving $503,429,020.78. The number 'of claims on band 

at the elose of tbe fiscal year WUE> 29,234, compared with 73,441 at 

the close of the previous fiscal year, a decrellse of 44,207. 

The bulanee of claims on hand at the elose of tbe ycar was t,he 

smallest in reeent years, and results from improvcd proC"cdure, elimiDation of dnplication, and eonstant sttryeillancc over this phase of the 

work. The numbor of certificates of overassessment schcduled in 

eases in which no elaims.were filed-53,848-is worthy of attontion. 

The result of this was to relieve the taxpayer of thc necessity of 

filing ano proving claims for tuxes ovcrassessed or overpaid. Under 

tbe old pI'Ocedure, claims would have been invited and filcd before 

eertifieates of overussessment eould is!3ue. ' 

During the year the Ineome Tax Unit direeted particnlar attention 

o the adjnstment of elaims fiJed ngainst assessments madc in 192(} 

e:\nd prior years, effeeting a net rednction of 4,827 in tbe nnmber of 

sueh eases, as shown by the following table; 

OD \\\ID<I JWI" ~a

AlllOunt, 01 claiIIlB I 1reductIon "" ,.. "" 

lKA 

B"~"'~"n lllMlII,OXIll,OXI ond 

.•. __ 

1.'00.000•••• _ 

•••••••••••••••••••••••••••••••••••••••••• • •••••• 1 ~.ol&1 ~,:M5 ~'I~ 5llll 2. M/i 

:l/l~.""""or~,(Ol_ ......•..•...•..•...•..••...•............
 ~tI< 2.'!( 7' 

Tolnl.••••••••••••••••.••••••• __ •• __ ._ G:OOC~~

ADDITIONAL REVENUE 

A total of $372,243,866.56 in additional taxes was assessed. In 

order tho.t the colleetion would 110t be jeopardized, it was necessary 

to ussess $148,867,1'65.26 withont giving thc taxpayers the banefit of 

appeal. Of this umonnt $142,628,459.23 was assessed tmder the 

revenue act Qf 1924 and, in eases where the claims were not adjusted 

prior to the enactment of the reycnue act of, 192ti, is snbjeet to claims 

in abatement and appeal to the United Sta.tes BOllrd of Tax Appenls. 

The balunce of $6,238,706.03, assessed under the revenne act of 1926, 

i" snbjeet to appeal to'the United States BOMo'of Tax Appeals, and 

abatement claims are not reqnired. Furtber revenne umounting to 

$61,981,464.02 was made ayailable and subject to immediate collection 

tbrough tbe rejection of cl..irns in abatement and claims for eredit. 

Provisions are contained in the revenue act of 1926 "'hieh will 

permit-Il. grell.t decre/lse in the number, aod eonsequcntly the amount 

of jeopardy Il.ssessments mnde. These provisions are embodied in 

seehons 274, 277, and 278 and allow the extension of the statute of 

limitations by the mailihg of a 60-day letter to the taxpayer within 

tbe stntutoTJ" period to (I) 120 days from the date of the fJO·day 

letter if no appeal is filed with the United Stutes Board of T/lx 

Appenls or (2) -..rithin 60 days uftcr tbo J:inal decision of the board 

wherc an appeal hus be~n fiJod. . 
6 lU·:P(lH'l' Ot· COMMISSIONER OF IXTERNAL REVENUE 

OUGANIZATIOK CHAXGES 

ROOl'g'SUlZ:lti?DS tllllde were prcdiee.ted upon three main cOllsirlcrntions~ (Il) AYOldance of duplice.tioll of activities; (b) better coordination of /-drart, !l,ud elimination of diYided respousibility, with Il. 

eorresponding improvement in the flow of work from one branch of 

the Incoillr'" Tax Unit to another; (c) concentration of adivities 

with flceomplluying reduction of overhead cost of administration and 

personnel. 

1. On July I, 1925, the stnff division was abolished and its work 

and respousibilitics distributed to the various other .units. An 

effi,done)'-rccord section and field-procedure section, employing a 

lessened persollnel, were created to handle thoJ part of the work 

formerly performed hy the staff division. These duties uud responsibilities now attach to the office of the assistant depnty commissioner. 

2. Gn July 11, 1925, section No.5 of the personal audit diyjF>ion. 

was a.bolished. 

3. On July 27, 1925, section C, of the consolidated returns audit 

division was abolished. 

4. On Octoher 7,1925, the affiliations section, which was operating 

as an independent section attachcd to tho office of the deputy uommissioncr, was transferred to thc consolidated returns andit di,,-ision. 

The purpose of this change was to coordinate nIl the work with 

respeet to the !Ludit of consolidated returns under the 9upcn-ision of 

one responsible head. 

5. On November 1, 1925, the headquarters of supervisory field 

dist.riet No.3 were moved from Baltimore to Philadelphia. This 

change was !Ldvisahle, dne to thc fnct, that this is the largest and 

most importont division of the third supervisory district and is 

centrally located with respect to the other divisions. 

6. On November 21, 1925, scction 24 of the corporation audit 

division Wll.B abolished and the majority of its personnel distributcd 

among ot.her sections of the nnit. This resulted in placing eight 

supervisory technical employees on productive work and the transfer 

of seven clerical employees to other divisions of tho unit, lessening 

the cost of operation. , . 7. On November 23,1925, coal valua,tion and the metals find nonmetals sections of tho engineering division were comhincd and designated a,g the mining section. This change represented a further 

step towm'd economy and centralizll.tiQn of responsihility. A con-. 

trolling eircumstance -with resp'eet to this particular change was the 

desire to a,void divided responslbility, and to secure greater uniformity 

of decisions on matters affecting the mining indm;try. 

8. On November 30, 1925, sections 3 and 4 of the personal andit 

diyjsion were abolished, effectiug an immediate reduction in pers~lllnel. Nineteen supervisory employees were placed on productive 

work aud 65 transferred to other diyjsions, 40 heing reduced to 

clerical grades. 9. On November 30, 1925, the training subsection of tho field-procedure section was abolished as such, and its functiont'! transferred 

to the trainin<>' section of the appointment division. To obtain tho 

most a,d,,;anta~e from the trainin~. section, it was considered that i'-s 

benefits shoula be acceseiblc to aU employees of the bureau and not 

limited to tbe persoimel of tho Income Tax: Unit. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 7 

10. On December 1, 1925, the Pittsburgh division was withdrawn 

from supervisory ~eld district ;No: 3 and was established as the headquarters of snpervlsory field dlstnct No.2. 

. 11. On Decembcr 1, 1925, the State of Florida was withdra",m from 

tho boundaries of the Atlanta division and a new division with headquarters at Jacksonville was created. This action Wll.S taken because 

of the unusual conditions existing in Florida as a resnlt of the rapid 

increase in land vll1ucs. 

12. On ,January 2, 1926, there was created within the personal 

audit division a prior year audit section, ehnrged with the responsibility of auditing all open returns for the taxablo years 1917,1918, and 

1919.. This change resulted in an increased production not only in 

thcse cascs but also in thosc of later years, due to specialization 

sccured throngh ,the -division of labor, and afforded a much hettcr 

control over the work. 

13. On Junuary 15, 19~6, the afliliations.s~etionand the production 

committec of the consolidll.ted returns ll.udit division wcrc abolished 

at'! such and their functions combincd with the administrative section 

of the same division. 

14. On ,Januury 15, 1926, the headqunI-ters of supervisory field 

district No.7 wus dUlllged from Atlll.ntll., ,Ga., to Louisville, Ky. 

15. On March 1, 1926, section A, of the conEiolidat.ed,returns audit 

division, was abolished, and its work and pcrsonncl distrib.uted 

throughout the other sections of the di-".'ision.. T'tJ.is change reduced 

thc cost of operating the division. . \ .: ... 

16. On Mnrch 27, 1926, a prior yellr .a.udit· scctiQn was estahlished 

in corpol'lltion fludit,' division, for the purpose Qf auditiug aU opcn 

excess-profits year .returns. As a cOllsequenE}e of this move, mor~

expeditious closing w,l;L.s.aecomplished. ..,'.'. . 17.' On April 30, 1926, the records division was aholished as previously organized, and, the statistical division d.esignated a.s the 

statistical section.. Two new divisions were. created and designated 

as the clearing and records divisions. 

As established, the clearing division was composed of statistical, 

preliminary audit, registration, proving, and claims control sections. 

In accomplishing this change, the personal mes audit ll.nd corporation 

files audit section were combined and designated the, preliminary 

audit section. . 

The basic principles underlying the crea,tion of the clearing division 

were: (1) The centralization of responsihility for the conduct of 

work in Washington on cUiTent-year returns, preliminary to their 

transfer to the field for intensive investigation; (2) the securement 01 

more expeditious closing of cases on which agreements had been 

reached between the taxpayel~s and the field forces of the unit; (3) 

the accomplishment of a. more speedy adjustment of claims. ., 

.The new reco:rds division, as established, comprised the files, distnbution, an4 sorting sections, the mes section being a combination 

of the unaudited returns and correspondence sections of the former 

records division. 

This Dew division was created {or the purpose of recording returns 

and controlling their movement tbrough the sevoral field and hasic 

audit divisions. 

18-. On Apri.l 30, 1926, section 22 of the, corporation audit division 

was abolished and its work aud personnel distributed to tbe other 

sections of the division, thereby reducing tbe a,dminiatrative overhead. 
8 BEPORT OF COMMISSIONER OF INTERNAL REVENUE 

19. On June 16, 1926, the registration section of the clell.rin~ division was abolished as sueh and consolidated with the stutistiell.l section. The duties of the two sections were considered to overlap. 

As fl eonsequence of the change the eost of supervision was reduced. 

20. Durin&, the last quarter of the year, the rules and regulations 

and registratIOn sectionS were moved from temporary Building No.5 

to Treasury Annex No. 1 and the correspondence seetion and mail 

section from Treasury Annex No.1 to Treasury Annex No.2. These 

chRoges were Dlade in order to establish Il. closer contact between the 

head of the unit and his legal advisers and to centralize 3S far us 

possible, under the same roof, the several sections which eomprise the divisions. 

As a result of the concentration and coordination of aetivities and 

reduction of overhead, the number of seetions in the pel"Bonal audit 

division was ~educed from 6 to 3; in the corporation audit division, 

{mm 6 to 4; in the consolidated returns audit division from 8 to 6; 

and in the en!Pn-eerlng division from 5 to 4. 

DECENTRALIZATION 

The decentralization program-transference to the field of functions prior to August, 1923, performed in Washington-was amplified WIth advantage to both the Government and taxpayer. Important changes in the procedure and organization were made with a 

view to placing in the ~urisdietion of field offices the !Ingest measure 

of duty and responsibilitr consistent with unifonn procedure. The 

result of these changes 15 to simplify the handling (If returns, to 

expedite the :final closing of the audit, and to eifeet valuable econoIDICS, consequent to prompt settlement of income tax differences. in 

a manner agreeable to the Government and taxpayer. Under the 

decentralization program, the taxpayer is more conveniently served. 

Usually he is able to adjust his ineorne tax differences with the 

Government's representatIve in the taxpayer's home distriet, thus 

avoiding an expensive trip to Wasbington. Uncertainty as to 

whether a case should he suhmitted to the field for verifiell.tion also is 

eliminated. 

An importtmt change made dUl'ing tbe year was the installation of 

a prelimina.:ry system of audit by the field forces, AU rl'turns net 

closed by revenue agents on preliminary inspection are returned to 

the soveral field divisions for audit on\tbe basis of office inquiry or 

field examination, after being controlled and tabulated by the Ineome 

Tax Unit in Washington. 

Arrangements were made whereby :r;eturns in colleetor's offiees are 

segregated by revenue agents into three elasses, viz-returns accepted 

as filed, returns requiring field investigation, and returns requuing 

office audit only. ­

All fiducia.:ry and partnel"Bhip returns now are retained in the field 

offices. This step was determined Upon by reason of tbe faet that 

the major portion of snch r.etu:r:n-s report d~strib~tive income of individuals, whose returns ordinarily are retallled m the offiees of <;01­

lectors and there audited. 

In the discussion of disputed points he tween taxpayers 6.Jld revenue 

agents results have been most satisfactory. Agreements were 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

The funetion of verifying eal~ulA.tions on returns by eomptometer 

process, heretofore performed In the proving section, Income Tax 

Unit, in Washington, was transferred to eollectors' offices. Collectors were enabled, after such verifieation, to list tbe eorrect amount 

of tll.X, and to notify the taxpayer, in accordance with section 274 (0 

of the revenue act of 1926. 

Reports of result." of preliminary o.udit ment.ioned o.bove, to June 30, 

1926, indicate increases of tax: upon the basis of corrections made upon 

returns filed by individuals and eorporations whOl'e mathematical 

errors were ascertained in the sum of al?proximately $5,250,000 and 

reduetions in t4c sum of $975,000, a net lllcrease in tax of $4,275,000. 

The benefits of this prelimina.:ry audit work in the field before the tax: 

lists are prepared and assessments made are apparent, sinee many 

thousands of eases are at once dosed without the necessity of ~oing

lhrougb the lengthy find expensive process of l}.ccomplishing deficiency 

assessments, 

POllCY AKD PROCEDUBE CHANGES 

Seven import6.Jlt changes in ppliey and procedure were perfected 

and placed in operation during the year. These changes, based on 

the desire to hasten the final dosing of returns without saerificing 

accuracy, were as follows: 

1. All eases which are investigated in the field and which are 

received in Washington with signed agreements hy taxpayers are 

closed by the preliminary audit section oC the clell.ring division, 

tbereby eliminating the necessity of routing such cll.ses to the basic 

audit sections. This results in a large saving in elerical effert and 

in a much .quieker statement hy assessment or by scheduling of overassl;)ssment of the tax responsibility as agreed to by the taxpayer o.nd 

the representative of the bureau stationed in'the field, 

2.. The determination of dppletion on retm'ns filed by individuals 

reporting gross income of 525,000 or lees, all or part of which was 

derived from oil or gas wells, hereafter will be made by tho colleetors' 

audit forees under the provisions of sections 204 (c-2) of the revenue 

act of 192G, whicb rcduees largely to a simple arithmetiel}l computation the determination of allowanees for depIction, in the oil u.nd gas 

industry.' Returns of this cbaracter heretofore were submitted to 

the engineering division of the unit for the performanee of ~bis opera~

tiou aud on eomplet:ou were returned to the colleetors for audit. 

3. The procedure relative to the clearing of abatable aceounts from 

the collectors' lodgers, due to t.he aeceptance of an offer in compromise 

was rl'vised to pemllt tbe aecomplishment of this operation within 

the hureau through tbe issuance of a eertifieate of allowance. The 

procedure followed previously reguired the clearin~ of these items 

through the filing of offiee claims III abateulent by tbe colleetors. . 4. A GO-day conferonee unit WlLS established to nllow taxpaycrs a 

eonference on cases that were assessed under jeopardy circumstanees 

and on which 60-dIl.Y letters were mailed, and on eases that were 

lI.ppeall'd to t.he United States Board of Tax Appeals, where in the 

judl!;meut of the A'ener& eounsel, a rehearing in the Ineome T:U: Unit 

wonlrJ be beneficial hoth to the taxpayers and the Government for 

the pm-poses of dosing tbe cases. This move will result in the 

reached in more than 50 per cent of the cases in which ehange in tax • liability was reeommended by revenne agents. 
11 

I 

I 10 REPORT OF COMMISSlONEU OF INTERNAL RBVE"KUE 

; closing of lllal'go number of cases by the Board of Tax Appeals through 

stipulntion, thereby eliminating the necessity for heRrings, and will 

Iwcomplish much to relieve the congestion ell used by the large number 

of appeals filed. 

5. The policy of listing additioDll.1 ossessmeuts was changed to 

permit the forwarding of statements of deficiencioo w the cClliectom 

on a. weekly rather than ll. mon thly basis. This move bas resulted in 

savings to the ttlxpa.ycr in interest eosts and has secured for the 

government EI. quicker eolleet.ion of defici('.ncy taxes. 

6. Owing to the large cost of photostatiog- returns, the practice of 

sending photostats of returns and related papers to rcvenna agents 

as a basis Jar fIeld examino,tion was discontinued, the ori~inal returns 

nnn mInted papers beingJorwll.rdod instead. Thi" resulted in tl. sayings 

of $73,619.69, whieh was thc annual cost incident to the preparation 

of photostatic eopies. ­

,7. The practiee of aUowinO' engineers of the nnit to make.computll,"" 

t,ions and extensions oC depfetion and othel' A~hf1nnleg hilS been discontinued, leaving these auditing and derica} activities. to lower 

salaried employees, thus releasing the engineers for purely valuatiou 

work 

CLEARING DIVISION 

The Clearing division is charged with the responsibility of rcviewing 

the classificll.t,ion placed on approximately 600,000 returns a year, 

and also of accompHshing- the final closing of sueh of these retUl1IB' as 

nre designated "accoptod" by the revenue dgeuts. 

Besides this type of preliminary audit, the djyision mnst examine 

and close, or route to the hasic audit divisions for closing, all retnms 

on which the field forces have secured sicrted agreements from taxpaycrs, consenting: to, the assessmcJlt of nefitiency taxes; it munt'also 

review and closc all returns which are fom·arded by the agents, as 

not meriting an intensiye investigo.t.ion in the field. Sinee its establishment on April 30, 1926, the division hilS reviewed and closed 

91,122 returns of these classes. In addition to its work on returns, 

thi" 5I:JcliOll must review and adj'ust, or rout.e to basie audit or the 

field for adjustment, a]] claims fi ed by taxpayers. ' 

< The claims control section reccived, reeorded and routed to audit 

72,HJ5 elaims. It: schedilled 103,319 claims and 53,848 certificates 

of OVllrll.SSeSement in ell.soe against which no cllJ,illl~ wele filed. In all 

cases where interest. was allowed the t.axpayers, this se('.tion computed 

the ameunts due. 

The proving section, during t.he fiscal year 1926, received and proved 

635,4IJI taxahle and 570,465 nontll.xll.hle rnturns. It also listed aBSessments of deficiency taxes, for the approval of the commissioner on 

166,046 returns. 

The statistico.l sectiou, in accordance ..with tho provisions of the 

revenue act reGuiring the preparat.ion and publication annually of stlJ,t,i~licE! fWIII tlle returns of net incomes, compilcd statistICS of 

income from the returns lor 1924, which returns wcre filed in 1925, 

and t,bere were issued two preliminary reports covering the returns 

filed by individuals and corporations, respcetively. 

In addition to t,hnse pllhliPRt,ions, the statistic~ section prcr.ared 

llllmerous confidential compilationa for administrative ~d legis o.tive 

use, also compilations of specialized data in response to request,s 

from othcr departments of the Government. 

REPOR'!' 0_1<" OO),UilSSIO::\EH ali IN'.rF.llXAL REVENUE 

In~CORD>; OIV1SW", 

The functions of this divjsion are primarily the controlling, 

Rl>scmblillg, and l'outing of uH lnc·omc-tllox returns and reluted papers 

to the sevcral ;;ections of the unit in Washington, und to the various 

divisions of the field. 

The files section during the yeBr asscmbled fiJld ranted 201,787 

cases. - Besides this it recorded the movement of A]] ('·nR(~;; from one 

division of the bureau to another. 

The distribiltion sectioll traIlsforred 538,884 returtis and relatcd 

pa.pcrs. The sorting section audited and elosed 13,084 withholding- retnrns 

and examined 000,304 information returns. Based on the llndit 

of withholding returns it assessed $10,892,133.70 compared with 

$[0,048,561.60 the previous year. Delinquent retmos totaling 9,948 

were secured I~S a result. of the examination Dr the inCormntiou 

retunn. The number of eel'tifica-tes sorted WIlS 14,029,550. 

:;;:t:RVICE DIVISIOl' 

The stenogrll.phi~ section of this division mnrle. 43,4135 assignments 

of sten06'Taphers. The nnmher of pages written by stenographers 

was 3,928,694 lind by typist.s 1,718,041, a total of 5,645,735 puges. 

The phot.ostat seet-ion In'ade 890,216 photostatic copies and photostated 35,0:31 returns.' . 

" IN,/<'ORMATlON' SERVICE ," 

The rules and mgulat.iolls section answered 61,167 inquiries of 

t6xpayers on technical and admiuistrative qnestioIls. This sectibn 

prepared llnd issued weekly, quarterly.; and semiannually hulletins 

and digests of income-tax rulings. The income-t.ax ret.urn forms 

!Ilso arc prepared in this section., 

P ElilSU N N .1;1.. 

~."...,~,

Tbe allotment for salaries' in the bureau's appropriations was 

reduced for the fiscal year 1926, necessitating a reduetion in force. 

The rer-1.nction was accomplished through tho sep6ration from the 

service of the Incomp. Ta..... Unit, dlle to resignations or dismissals of 

463 technical and 636 clerical employees, a t.otal of' 1,060. Of the 

technical sepllrations 223 oeeurred in the personn~l of the Washing­

"on force and 240 in the field. The C'.lerical separations consisted of 

557 from the Washington force and 79 frOIn the field. The direct 

saving in salaries resulting from the reduetion in force was $1,080,­

656. Ou Jnne ;1,0, 1926, t,he kchlliC'-al personnel of t.he Washington 

force was 1,489 and the numher of clerks 1,875, a t-otal of 3,364, 

while on Juno 3D, 1925, the technical foree nUlllbered 1,942 und the 

elerical feree 2,224, a t.ot.al of 4,166. There were assigned t.o the 

field force on June 30, 19Z6, 2,442 revenue agents and 629 clerks, or 

a t.otal personnel of 3,071, wbile at the elose of the previous year 

t,hcre were 2,310 revenue agent:> and 521 clericul employeM, or R 

total of 2,831. 
r
 

12 RHPORT OF CO~IMlSS10~li.ll OF ]);TERXAL R]';\,E:'\UE

As a further result of tho policy of decentrali7.stion, 240 auditors 

und 67 clerks were transferred to tho fi~ld, the auditol"S being assigned 

to duty as rovenue agents. 

IMPROVEMENTS I'LA~KED

The improvements plauned for the fiscal year Hf27 will be directod 

toVitu-o. groat,er efficiency with II decreiLSed eost of operation, to bo 

brought about by the consolid!Ltion .of activities. It is anticipated 

that muny of the changes will he in tho nature of refinements of the 

policies and reorganizations which were effected during the fiscal 

year 192(;, 

Tho most important of the projected irnprovcnJents is tbo merging 

of several audit divisions into a review division. When established, 

this new division v,.ill be charged with the responsibility of reviewing 

the fmdillg'S of the field. 

Another step w:i11 he to combine the personnel and efficioncy 

reeords sections. 

Tho work	 of the unit at Washington has derreased to such an 

(lxtont that it is no longer necessary to continue the service di"ision 

as 0. separate entity, this being caused by reduced personnol. Tho 

division therefore will he abolished and its functions placed under 

the jurisdiction of a seetion whieh will be crllated. 

The drive conducted during the fIscal ycar 1926 to disposo of 

claims filod against assessments mado in 1920 and prior years proved 

so beoefieial that it has beon decided to devote especial attention, 

during the fiscal year 1927, to tho adjustment of abatement and 

credit claims wbich were filed against assessments mado in 1921 and 

1922. 

It is helioved t.ho production program of the unit for the ensuing 

YOM will resuh in hringing all work to II. current condition by June 

30, 1927. This contemplates the final closing of returils reporting 

ineomo oarned in ] 924 a.nd prior years. 

MISCELLANEOUS TAX UNIT 

This unit is charged with tho administration of all taxes other than 

incomo tax and eertaiq ta1l"es under the jurisdiction of the Prohibition Unit. In eonseqnonco of tho repoal of various taxes by tbe 

rovonuo act of 1926, the miscoUaneous'diyision was organized March 

1, 1926, taking over tho work of the former-sales tax division and tho 

administration of the miscellaneous taxes from the tobaceo and lIlis~

cellaneous division. From tho date mentioned, the unit has bcen 

composed of four di\isions, namely, capital stock tax divisiou (for 

the completion of tbe work in connection with the capital stock tax, 

rcpealed effective June 30, 1926), ostat.e tax division, miscellaueous 

division, and tobacco division. . 

Economies were effected iu the conduct of the work of the divisions comprising this unit. Notwithstandiug the material reduction 

;n /,on;onnel compared with tho previous year, the work is practi:­

cal y on II. current basis. All important tax rulings have been published. 

RJo:POIlT 0),'	 COMM:ISSIOXER oj.' I~TERNAL REVENUE 13 

PERSONNEL A..-'>\n l'AY ROLL 

The personncland annual pay rolls of the unit as of June 30, 1925, 

and June 30, 1920, are shown in tho following table: 

P~r9ouo~l l'IlY roll 

-,­

Ulvl~lon ase Increase lD"2f> 192G 11""rc (+). de· N~S IU2G (+), de· el'MSll ( - ) crease(-)

- ,: --,,-1----, E~th'e office•••.••• _••...•••..••... _. ______ $tO, 8'10 I-IJ,~80 -$;;1,380

'" Capita.l-stoclr tax divlsloll •.•,6 •••••••••••••••• -2. ~II, 720 1W,320 -4~.~

Estate-tax division••.•••..•.••..••...••... _._ uo ~62,. 520 -36,920 '" MiscenaIloous dlvisioll••....••...••...• _... _•. ...... H17 -u ....._..... m," "'~ +22J,ffiO

"" ToOOceo dh-I.loll__ •••..•...••.•.•••.••.•••.... 00 ....-....... 161.500 +151,500 '" 8aIes-Uu division. __ ••••....••••..••.... ______ ,ro 1~9,SOO ............ -109.<.00
 -'00 

ToOOceo ..........-. -22~, 600
 IUld m1sccliam."I.! dl"-'.!;oll .. _....••.. ~::::::- -1::'1 22~. 000 

TotaL. ______ .....••........•.•..•..••..
 4rl I 4ll1i t:>31 ro.;, .. "",,", 112,480

Estate taJ;-lieid t••••••••••••••••••••••••••• __ ~SS -~l ;'\H. 600 M,OOO

"".. -=iil GraDd lotaL ...................... _
 ,~ I M' 1,730.360 I, MI,!!SO '..... 'TbQ lIeld del'OllOli and ngunl..i lL'I.llgnod 1,0 inv"'ligetklO or aho,'s lexe:J oLhor than lll<1.~le IIlX ere 001 

aUached 10 lhi~ uniL. 

TAXES COLLECTED 

Tbe following comparative statement shows the Il.tllOUllts of the 

different taxes coHeet.od for the years ended Juno 30, ]925 and 1026: 

J'L<cal yem 

CI"-<:I of 1.Il~ 1"<T"'~'~ 1>"""""" 

IO~5 I 1926 

Cepftal-«t.ock ta>..••••••.•••••••.••••.••.. Estate tllX•••• _._ ••••••••• _ __ •• 

lOO.oo:?,.~5li

1Q1.~~1,700.20 $'¥i,;~n:"OIIIll,O-ll.lDIl.O\l 

S7,~iJ,lel.[;U _._ ..••••••.•. U,61U,Uill.~ f.....-------­ alit ta,_ •.•••.••..•..•••..•••..•..•• . Miscellaneous t "s­ _........•_. __ .. Sal", t.aXe3 •••••••••••••••••••••••••••• 

7,~jS,I2U.3:!

~1r,,49,_61

180.~5O,4g5.16

J.I7~mna

6f,llaJ.r~7.1lO 1&I.1:;2,1\8I).1l3 

..•••..••.... _. ~.52ll.2!lO.311

3.f>ll'2.1b5,77 

$tM2,1\l1lW 

..•: .... _ . __ ...• 

To'ba.cco taJ;cs._ 

Total •• __ 

. 

_..•• 

3l~"n,2IO'9l; 31o,OOlI,U&.~'

i02, 16" 6n. 81 I833, 17.1, OC@.:r.l 

25,IIQ,m.ul 

t 5-1, 1:;0, IOS.oo 

_ _ 

'4. M2, 100 .IU 

, Til. difference io tho ~ol!lls or tha.. omount. aha", a net ioe"""",,, of 1l5lI.4Q1,314.41. 

APPEALS AND REVIEW tlECTION 

The appeals and l"e,"'iow soction, which is llttached to tLo offiee 

of the deputy commissioner iu charge of this unit, funetioned prior 

to January 1, 1920, as the review section of tho estate-tll."I: division. 

Hearings weTO hold with taxpayers regarding fonnal claims for 

abatement filod in connection with jeopardy assC$smeuts or claims 

for refnnd and on all protests filed by taxpayen; against the tentative 

determinations of the estate tax where II. hoaring was requested. 

Since January 1, 1920, this section, in addition to holding hearings in est-ute-tax cases, has held hoarings with taxpayers or their 

representatives in connection with the adjustmont of elaims for 

abatement and rofund of the various taxes admiuistered by tbe 

miscellaneous unit and also reviewed all claims for refund of over 

$500 adj usted by the unit. This section upon roquest furnishes 

legal opinions intllrproting the rcvonue laws administered hy the unit. l 
14 ImpORT OF OOJ.1MISSJOSF.ll OF IKTEllNAI.. nF."E~l.T¥.

Dnriug Llw fiscal year 19213, tiSl hearings werc held fwd 1366 

formal legal opinions were proparod on law questions arising under 

the rcyenuc laws administered by this unit. On June 30, 1926, 

there were 76 cases awaitinrr supplemental inf0l'lllat.ion ill order that 

they might bo finally close(~ and there were 58 cnscs awaiting hearings which hud been scheduled at the request of t·he tllXPfLYCf. 

From Docombor 15, 1!)25, to June 30, 1926, 289 hClll"ings were 

held in the field under Trcltslll'Y decision 3783, ,md in 63 of Sllid C!lSes 

agrecmeuts WMe reached in the field with the tllxpayel'. Since 

January 1,1926, members of this section huvo ilssisted offieef'l> in the 

field in holdiug hearings on threo large estate-tax cases. 

The reduction in Lbe Hum her of hearings helq, in estate-tll.x CIiSes 

is a resnlt ill Pllrt of hllyinb' the claim,:; section first pass upon all 

prote.'its, where n hearing has boen asked, hefore scheduling II. cllSe 

for a hellring, thus enabling tbat section to dispose of over. 30 per cent 

of'such eltsos by direct COlTclOpondencc with thc taxpayor and of ' 

holding hut one hearing fOl' each ca"e. The holding of hearings 

in the field undor Trefl.sury decision 3783 und the uso of form letters .wbene'Ver it is practicable hn.s made it possible to redncc tho number 

of bearings held by the appellis and review soetiou by 40 per eent, 

the personnel by 35 per cant, llnd the persollnel ,cost of the soetion by 

30 per ccnt during thc {iSCltl YOllr. 

CAl'l'rAI,-STOCK TAX 1)JY1SION 

The capitlll-stock tlLX division is respon;;iblc ror the administratiou 

of the tllX imposed by section 700 of the revcnue act or 1924, and tho 

same Lux imposed by prior revenue llets. The reyenne act. or 1926 

repealed this tax to take offoct July 1, 1926. 

U pOll Ilpproval of the re,·eOlle act of ] 92G, the collectors' office;; 

were Ildvisod to' makc an imJIlediate drive t,o seenrc delinqueut 

returns from all taA""payers so Ulat these rcturns could be audited with 

the 1D26 retmus, since it was the dcsirc of the blll'enu to liq llidatc the· 

di,·isiol\ ut liS elll'Iy fl.,datc as practicable. This di\"ision mu;;t COnJ-. 

pktc t.lIe lludit of thc fcw Cllses for 1925 und prior yCllrs, nnd of 

approximutely 80 per cent of the 1926 rel·urns, and dispose of the 

delinquent rot,urns and such elaims ll.3 mllY bc filed. 

The puy roll 'HiS reduced from g~12,120 on the date of ai>proYlll 

of the rcvenue nct. of 1926, to SI6IJ,320"on Junc 30, 192(). 'l'muSrt)l'S 

and resignlLtiollS, efl"ecLinl ;Jllly'], l'educlid the number 01' employees 

to 74 and the pay roll t.o 3140,460. The work is considcred t,o bc on 

'0. strict.ly CUl'l'cnt basis, but. with t·he great,l)' r('.duccrl persoJluol, the 

lludit of t,ho ~·emlli.llmg ret,urTls "Till require II. groat.cr length of time 

than previously eslimat..ed. 

Thc scgrel!llLion of retul'll;; by industries for audit, influgnmted in 

prior years, llllS pmycn ;;aLis(nctory. The industries ure segrcga.ted 

us follows: Pnblie utilitie;;; milroads; bunk !Lno trust, COlllpllllles; 

hotel, upnl'tlllcnt hOU!:i(l, und oflice huilding~; mining Imd mincmlholding companies; oil unt! lillt.ural gas complUlies; lumllcl'ing nnd 

timber-holding companies; textile c.orporatiolls; automobile mUUllfuctories; and newspaper publishers. Increused '"alunt,ions, r05ultllnt 

from t,ho ullusual prosperity in prnct.ictlll:y /Ill industries during t.he 

fiscal yeur IH25, ure reflected in the capit,a) stock tax collect,ions, 

which alHounf,ed t.o $97,385,755.61, an incrOftSc of $7,383,161.05, 

compured with the previous your. 

ImpORT OF OOMMISSIONER OF INTEllNAL nEVENUE 15 

Statis!iC8.-Stlltistics from tIlo caJlitul stocl{ tax returns covering 

the period Jnly 1, 1924 to Juno 30, ]925, in which tbe valull.tiolls are 

reHeded in a large majority of cases as of December 3], 1923, were 

compiled hy tho statistical tli\'ision, Income Tax Unit, for publication in the burellu's report "Statistics of incomo, 1924." 

Assessme.nts.-Dnring tho yoar 1926, the cnpital stock tax diyision 

lisled udditionul tux in tho nmonnt of S8,7D8,643.54 as the result of 

the ulldit of returns. The colleetors' offkes, dUl'i~g tho same poriod, 

Jisted a tax of $80,263,253.01. milking the total assessments 

$98,061,8913.55. 

Olaims.-The • adjustment of claims is shown in the tublo which 

follows: . . , • __ ._. __ J - ----- -._--­ -~

Itclund Al.mtemenl u"ron~otll>l~

--~

NumlJcr Amount Nurn!)"r AmouDt Nu',,\"', "'mounl 

On hllJ]d luly 1. 1~:l:I ..•_____ ,~ fIIl2, 288. 02 'I, ~30, &l2. b2 1-13, <31.!19 R"""i~<ld .. _..••..... _..••••• ~.~ 1i.7SG.~06 ,.= I. 7~. ZoI~ f>9 1(1, Mt.lIlI

~Uo..etI ••••••••••••••••••••• ,~, l1,~ab.9"....s.H 1,103 I.~, Il&!. 59 ~. 1I4,lili3.Q:I lI.~j""Led __ .••.•.•.•. ________ J••~Ig 3, SJ.t, W3.lT.! lI3-l,6SUn :b,we.":I 

Cln Ilaod Juoo:l(l, jOlll.•••• _ 2,~zr.6b,_~7 ~, ], Cl5O. (I>G- SO ~I 32, 187. 51 

""'" 

'Iodud,., '177,610.07 Inter.,t p3id on clniu\S, 

Offers in compromisc.-Thel'e were on IIlUld July 1, 1025, 5,438 

offers in compromise llmollIlting to S72,631.65. There were recei....ed 

13,542 offors, amonnting to :5207,315.02. Tbe number of offers 

accepted was 9,903, Ilmounting to $]35,600.22. The number iCjected was 9i7, amounting to $19,875.18. !'endillg Juue 30, ]926 

were 8,100 offers, umoun ting to $1 ~4,4 71.27. 

ESTATE-TAX DIVISION 

The estato-tllx division is responsible for the lldlOinistro.tion ot tbe 

. estat.e tllX imposed by Title III of the reYOllue act of 1926 und the 

disposition of cases invohoing c,stllte and gift taxes under repeuled 

statutes. 

The present IllW, which becume effective Fehruary 213,19213, retroactively reduces the rates provided in the 1924 llCt to the sume 

percentltgo ns oxistod \IndoI' the 1921 act; provides a new und even 

lowell J'llnge of rates in cases nl'ising uft.er Fehrulu'y 26,1926; grllnts B 

possible maximum credit of 80 per cent for Stllte inbcritllDce tuxes 

paid; increllses the amount specifically exempted from tllxtltion to 

SI00,000; abrogates tbo gift tax; and contains prOvisions not found 

in any o( the prior acts. 

New reguilltions llnd forms were required. In addition to its 

Conference duties, the appeuls and review section assisted the division 

in the preparution of the regnlutions, 'and in I,he disposition of unusual 

tl'L\': problems arising in the lludit or lldjustmont of part,iculul' cuses. 

The Geld force operates under the direction or tho deputy cOlnmlssioncr t11('()u~h internal-revenue agents, in charge, an(J supervisinO" 

agents. On June 30,1926, tile work was not on II. current bn.sls, du~

to a decreased force, consequent upon reduction in apyropriutions. It is expected, however, thllt 0. substantial reduction v.i1 be made in 
16 REPORT OF COMM1SSIQNl!.R OF INTERNAL REVENUE 

field work during the fiscal year 1927 sinee fewer estate-tax returns 

will be filed on Il.l'-Count of Lbo increased exemptions. 

Opport-unity to protest directJy to field officers is afforded estates 

undel' Treasury decision 3783. 

CollectioTl8.-Estll.f.e-tax eollections aggregated $U6,041,036.09. 

compared with $101,421,766.20 for the fiscal year 1925. 

The number of returns audited WIl.S 13,912, compared with 19,752 

for the preYious year. Tho lield force submitted 13,694 major reports, 

compared with 15,606 for 1925. There were filed 15,982 new returns, 

compared with ]3,962 for 1925. 

Additionol assessments amounting to $20,540,328.39 in estll.te­

. tnx cases and 3202,039.87 in gift-tax cases wero made, due to office 

nudit and field investigntions. 

Question9. that consume considerable time for discussion and 

decision lie in the tronsfers made in contemplation of or to toke 

effect at or after doath, powers of appointment, chllritable bequ~ts,

and t.he valuation of close·eorporation stocks. The solution or these 

problems requires the maintenanee of an adequat.ely trained force of 

at,tomeys in both field and office. Tbe files, on June 30, 1920, contained 129,1.59 cstate-tox cases and 2,358 gift-tt\x cases. 

Claims and protests.-The status of claims is shown in the following 

table: 

E.lote-Iax ~lol","

RelUD~ Abatemout Uu""llectible 

NUlU'l Num· . ~lIllt i Kum· AmOllnt Alnuunt ber "mv bO" -·_·--1 I ""'

00 h""dJuly 1,1925.•••.•_. I~ll R1~9,:W2.Ul 10 1Il101,856-28 , $I,~07.30

" lluool.'oo.• •__ •••••••••_••• _••• : ~O~ ZS,2li7,1l1l.611 3(~ t.Q(i.la~.27 Z19,~B7.0ll

.Allowed ••••••••••••••••• "_ 2,:!.n 18.M1.8Zl.0~ 339 3.1:11..•&5.00 g,4l>l.39 , RtJoct«I.•. .. ' •••••••••••••••••.•.. ' U. 891, J8-l. ~2 1,619,IZl.n 122.20

" 2IlI, 692•.L3 00 hlUld Juno 30, 11126••••• ••• 31» I 'IO,~~9, 8110. 20 '"

, 1117,308-79

olnAoI c1"lml 

A1I!nlo)=, 

Numbor I Amouo]. I Number I Amount 

Rehllld 

- 00 hand July 1, III"~ •••••••••••••••••••••_. . -•..••1••••••••••••.••••••••••••••••.••.•••• _....-••••• 

ReOOIVed •••••••••••••••••••• __ ••••••••••••••••• __ • __ • __ 322 $:1.024.622.10 2 S".!ll.H4.~2

~~~··~:~~~:~;i~:::::::::::::::::::::::::::::::::: 1...'" ~~. '~~: ::::::::~: :::~:~~~:~

Ilncllldoil &lI8lJ.005.12 intor",,~ poi~ ~n claims. I Io"lUd'" $815.211 (ntor...t I,..J~ On c1oim•• 

. There were 102 protest letters pending at tbe bc....inning of the year 

and 2,286 wero received. Tbere were 2,281 such fetter-:> disposed of, 

involving $28,019,063.57, leaving ]07 on hand at t.he close of the year. 

A large percentu.ge of tho claims lind protestB concerned taxCs re­

• 

REPORT 01:\' COMMIBSIONlili OF INTERN.AL REVEKUE 17 

duced under the ret.rOllct·ive provisions of tho 1926 act, and with transfer questions. 

Statistics.-Statistical data from the 1925 returns' showing in 

comparati\'e and classified form statements of total nmo'unts of assets 

included in gross estates, total IlJnoun ts of deductions, t-otnl net 

amounts lftxed, and total of rooulting tax have been compiled and 

will be published in the burean's report, "Statistics of income, 1924." 

MISCELLANEOUS nIvISIoN 

Tho miscellaneous division is charged with the ad,~inistraLiou of 

those taxes imposed by tbe rB"vonne act of 1926, in sections 500 and 

501 on ndmissions and dues, respedively, in seetion 600 on the sale 

of automobiles by the manufaeturer, producer or importer, and on 

lhe sale of pistols and revolvers; in section 702, special taxes on 

the use of foreign~built boats and in section 903 on cereal beverages, 

and in Title VIII, .payable by stamp, 011 issue, sale, and trnnsfer of 

stocks, on sales o~ products for future delivery, on bonds of indebted~

ness, plls~t\ge tickets, playing cll,rds, and insurance policies issued by 

foreign corporations on property in the United States. This division 

is also responsible for the administration of the stamp and special 

taxes imposed under old statutes, including the taxes on oleomnrgarine, adulterated bULter, renovoted butter, mixed flour, filled cheese, 

whit,e pho!?phorOllS matches, and cotton futures. Tho work of this 

division includes the disposition of cases involving taxes repealed by 

the revenuo act of 1926 and prior revonue acts. 

Awlit oj returns.-During the year there were received and audited 

270,501 monthly returns covering admission;;, dues, flIld excise taxe,.'l. 

Due to the repeal by the revenue act of 1926 of certain sales taxes, 

the re.turns filed for the last two months of the TBllor were reduced to 

approximately one·half the ayorage number filed for corresponding 

months in the preceding year. Six thousllnd two hundred and foUl'­

teen credits against current liabilities Cor alleged prior overpayments 

on sales were disposed of during tbe yellr. Dy reason of investi~ations

in tbe field and by office audit of reports and returns ndditional taxes 

in the amount of 55,142,599..50 were assessed. -­

Receipts.-Receipts for th~ fiscal year 1926 from admissions, dues, 

and excise ta.xes amounted to 5184,252,680.93 compared with 

1180,450,495.16 for 1925. Collections from miseellaneous stamp and 

special tnxes were $61,653,757.99, compared with 558,127,497.61 Cor 

1925. ' 

Offers in eompromise.--Qn July 1, 1925, thore were on band 12,195 

offern in compromise, 33,665 were received during the year and 

38,788 disposed oC, leaving 7,172 on hand June. 30, 1926. Of the 

38,788 offers handlod 38,213 were accepted Cor amounts aggregating 5339,046.83. . , 
REPOR'I' 01!' COl\Hrll5SIQNER OF INTERKAL REVENUE 19 

_ 1,375,228 1;512,~71 I­ WIthdrawn rree of tax lor \1_,0 in Unite,r SL,IL,,"_ 8-5,1, 1Xi.\ ~iij, IJO 1~:~S:: I__:__ ·_.~~:_~~ Withdrawn I,ei:ur LM ror .'<port 

Oolored Umolored 

I 

-

W"-'i 1\1'1(; 1\l25 ,w. ----- ----

1-'ou,ldt 1-'oumf, Pou"d. .P",,~ds

- H,.ou,l~ J3,lbB,.'>88 "'-' ,,,.,,, 0 0" nO" .. 

K !l-l'.•52 10. r,1!o, Ul~

A total of 15,180 manufacturers' I1nd wholesale de!l.lers' returns 

were examiued during the year, and a largc numher of prospective 

delinquents referred to the colleetors for investigation. This work 

rmmlted in thc diseovcry of 817 delinqueuts, and the eollection of 

a,dditiona.l tax, penalties, lind compromise offers !l.~gI'egatjng

$12,453,02. 

Adulterat(d butter.-The adulterated buttcr law yielded only 

$2,176.24 in l'eYenUe during the year, Praetically all of tho revemie 

collected under this law resulted from thc finding on the market of 

{'.reamery butter which eontained moisture of 16 pel' cent or nlOrc, 

Sinee the decision in the case of Tildeu Produee Co. v. Lynch, wherein 

the 16 POl' cent moist,me regulation wns held invalid, collections 

have practienlly ceased, and uulcss the law is amended to include n 

definite standard for moisture only II. nominal amount of revenue 

will be derived from this soureo in the future. There 11re still two 

registered manufacturers of adulterated butter whose entire output is removed free of tax for e;c,:port. ' 

Process or renovated butter.-There were seven ml1Dufaeturerl'! of 

process or renovated butter in bmjIDess during: the year. They pro­

-dueed a total of 2,482,660 pounds of proeess or renoyated butter, 

compared with 3,824,920 in HJ25, The rovenue derived {rom this 

-source totaled $6,080.18, as compared with $10,163.15 in 1925. 

.Af'ia;ed tlour.-Tbcre were 24 makers, po(;kers, or repu.ckers of mL"(e~ flo~lr engaged in business dUl'ing the year, and thcymade, 

packed, 01' repackod a, total of 8,297,634 pounds IlS compa.red with 

3,065,772 pOUUdB in 1925, The mixed flour law ;yielded II, total of 

$12,817.89 in revenue during the yoar, which IS an increase of 

$3,822_50 over tho preceding yellr. 

FtUed cloeeSf'. and white-pllOi:iploorov.B matches.-There Il,re no registered ma,nufaeturers of filled cheese 'or whit,e-phosphoroul:l matches 

lU. ':, , 

18 REPORT OF UOMMISSIOXJm OF INTERKAL REVENUE 

Adi'lLStment oj claims.-A subs~antial reduction was made in unll.dlusted claims Il.S evidenced by the following table: 

---. 

0" j".nd July 1, 

:W2~: Hoce"od 

Reopeoed aml allowed ._ _\lIoWed . Rej"ot~~ •• On h~nd Juoe 30, 

lQ:.>r, __ . 

• 

flc!nnd, 'I HedelllpLiun }., batement I UnoolJr.cLlble •

""um_

,., Amouut I;b~~-l Amount ~~;-I A""mot IN,:'.'i'-I AmounL 

-'--1 .--­ I 'I 

2,.9fl71$[!,~7,1~~-41 ,:;41$~~,21;()'88 1,B38 ~,I)(;~ .,""~,1,7.&1 ~,.,2 ~(_J.lrQ.lO 3,11>-"> 

Zi'( 1I2O,[ll;1.12 51,7&;.23 37 j ';.43~ 4,IW,7St."O i,:134 G55,~.'I.r.n 1.il2 2,1".'l 11,16ll,li&l.25/ 608 1,~7,61l5.~7 li&l 

1,75'1 ~,ojiol,831.321I,lOOi~~,OI7.:l31 8"'1 

:s..1,217,~1..~6 73: 1 $57~,U~_Q" 3.520,(78.~7 ~,l~, l,tII2,129.30 

7~,~2LI6 71 1,\76.18 

4,61(l~11..10 2,8-51: I,QM,345<i4­ I,08~,4Illl.G8 ZJ5 188,~i3.~

2,I08,976.•lj 8161 t08,8i'O,M 

During the yeu.r -interest owed to the Government in the sum of 

$842,10'2.07 was llssessed, while there wes paid out the sum of 

$1,618,474.39 as interest neCl'ued on tues refunded, whieh latter 

amount is an increase from $1,034,791.91 paid out for the fiscal year 

1925. Thi'l increase is due prineipolly to II. large number of old 

claims covering lues paid under-the revenue aets of 1898 and 1914 

which were reopened and allo\ved on aeeouut of court deeisions. 

Credit and refund cluims o.ggregating $1,722,522.59 were received 

from automobile manufllcturers and dealers, punmant to the provisions of section 1204 of the revenue act of 1926, Those elaims, 

which inYO!Vl;l the review and audit of approximately 7,500 dealers' 

inventory schedules, are being'handled as expeditiously as possible. 

Docume·ntary ~'tamp ta.T.-The grel1t-er part of tho atamp tux coHeetioni was froIu the ta,x on bonds, capitll.l stoek issues, eonveyonees, 

customhouse. enti'ies; 'pll.Ssoge tickets, proxies, powers of o.ttorney, ~nd fqreign policie!l of insurance opo property in the United States, 

which amounted ~o $28,480,422.01, eompared with $27,862,622.04for 

thl;1 preceding fiscol year. The tax on the transfer of stock during 

192!i arn,oun.te9- to S17,137,185.75, compared with $12,808,6f!9.24 for 

tlie previous fiscol year, and the tl1,~ on sales of produce (futlLf~

deliveries) netted $4,183,217.57, compared with 55,397,147.98 for the 

preceding y-e-ar:' .'" ., ._ .. 

"MiaceUaneou-s spr.ctal ta:t:es.~pecjal, taxes upon brokers, pawnhrokers,. ship' brokers' eustomho,use hrokeI'!>' proprietors of howlip.g 

alleys ond billiard tabies, shooting,galleries, riding ll.Cademies, pa~seI!-­ ger fLut.orQohiles for pire, aq,d upon the use er pleasure boats, lI.rnoun ted 

t?-.$4)~94,331.39"icomp(l,re,d with $5,811,558.04' Cor the preeeding 

:qscal;Yiear. _ : .:,~ '''', ,;, -, : '. 

Oleomargarine.--:-;-On July I, 1925, there were 59 o!eomarganne fae­ tori~ ill husiness. Four new faetories began operation dU11ng the 

vear and 2 were closed, lea.ving 61 in bU8iness as of July 1, 1926 

There was an increase of 32,740,803 pouuds of oleomargarine produced during t.he fiscal ::fea,r 1926 eompflred with the pree;eding year. 

The following comparatIve data refleets the trend of the mdustry: 
20 HEPOUT OF COMMISSIDN'ER OF INTERNAL REVENUE 

in business, the tox fl,nd restrictions placed 011 these businesses being 

practically prohibith·e. Doring the yeur a lnllDlifacturcr was discovored using coconut oil in the lllllDufllcture of crCllDl cheese. 

His oquipmcnt, mllwrials, Rnd finished product .....ere seized, tax and 

penalties were ussesscd, and II report was submitted to the United 

States at-larney recommending that criminal action bo instituted. 

The law yielded $1,247.85 in revenue during the yellr. . Playing cards.-There wero 76 lllllnnfllcturers, repackcrs, or llllporters of playing cards in business dDring the yoar. They manu· 

factured, I'cpacked, or imported a totlll of Ilpproximately 46,469,142 

packs. A totlll of $4,213,414.03 was collect.ed from this source, 

cOlllparcd with $3,183,384.92 in 1925. 

Ejjt.cf oj lC!lislation.-The repeal of fillUruhw' of tllXCOl administered' 

by this divisioll reduced both the IlJnount, of cOllecUolls find the 

volume or work. Such work, however, hflS not dcclined fiS rapidly 

fiS havc thc rcvcnues, due to the necessity of disposing of muny 

pcnding CflSCS flrising under prior fietS ElIld t.he rcopenilJg of a considerIlhlc numbcr of cnsel> liS a result of adverl>e comt decisions. The 

regulfLtiollS lind fonns which relfite to taxcs ndministered by this 

division hfL\'C been revised t.o conform with the provisions of the 

revenue llet of HI2(L The reduction in persOIlllel which would 

result lIonnlllly through tho repcfil of cortllin taxes has been 

accomplished by volunto.ry separlltions find by t'rIlllsfers. 

001ifcrenccs.-During the )'ear, 1,444 confercnces wcre held by 

represelltatives of this division with taxpfiyers and their reprcson t.Il tives. 

Olja11gcs in organ';zat·ion.-Consolidations of scctions arid subsections in the miscellllneous division have resulted ill a more efficient groupifl~ of clerks and fi Sfiying of administ.rative uxpc.nse. . 

Effectwe March 1, 1926, the miscellaneous section of t.he tobacco 

lind miscolluneous division WIlS transferred to the slll('.s-tax diYision 

lind the nllmc of the latter changed to thc Uliseellallcolffi division. 

This grouping of work brought all the miscellanoous taxcs undcr one 

IldmiuistrfLtive hcad. 

TOBACCO 01YI3101\ 

The tobacco division is charged with thc responsibility for the 

administrfition and enforcement oLth{'; laws dealing with the mllnufllcture, sale, tfiX pnymont, and exportation of tobacco, s'luff, cigars, 

and cigarettes and purchase Ilnd sale of lellf tobaceo, embraced in 

sections 3355 to 3406, Revised Stlltutes, and subsequent llCts of 

Congrcss down to tho aet of Februury 2G, 1926 (TitJe IV), tax on 

cigarette papers and Luhes, violfitions of law, and thc withdrawal of 

tobacco produets free of ta..x for use of the United States under 

section 3464, Royised Statute;;. 

Tho receipts Crom tobacco taxes during the tiscll1 YOllr 192G, including taxes 011 domestic and imporLed manuraetures., manufacturors' 

specifil ta..xos, and ta..xes on domestic and importcd cigaretLe pllpers 

and tuhllS in packages, books, or sets, .....ere the greatest in the history 

of the Interlllli Rcvenue Service and exceeded the total internalre';enue colloctiolls from lLll sources for any year prior to 1914. 

The total collections (rom this SOIlrce were $370,6661438.87, lin 

illcroasc or $25,419,227.91, or 7.36 pcr cent, compared with the 

preceding yelLr. Such collections represent 13.07 per cent of the 

total intornal-revenuc recoipts from all sources, compared with 

Rl!:~ORT Or' 'COMMISSIONER OF IKTERNAL R,W,ENUE 21 

13.36 per cent for 1925. The receipts from tllXes on small cigarettes 

represents 68.75 per cent of the tobacco collections, amounting to 

$254,824,808.19, an increase of $29,792,106.12, 01' 13.24 pcr eent, 

over the preceding :year. 

Receipts froUl spocial taxes imposed OIl manufacturers of cigars, 

cigarett.cs, and tobacco amounted to $1,132,155.97, lin increase of 

$6,241.56 compared with the preceding year. 

The ,total taxas collected on cigarette papers and tubes amounted 

t<l $1,061,144.42, II. decrease of $128,263.87 or 10.79 per cent. Of 

-tbis amount $26,326.71 was collected on 2,618,814 packages of eigarotte papers of domestic manufacture, $1,029,281.60 on 97,450,685 

packages imported, and $5;536.11 on cigarette tubes payable by 

stamp. There wel'o removed exempt from tax for consumption or 

use 220,112,993 packages of cigarette papers, each containing not 

morc thau 25 papers, and there were released ta.x free for use of 

cig8Iette manufacturers 27,654,420 cigarette tubes. 

The followillgseven Statesfurnished 86.45 percent of the tota.l receipts 

from tax on tobo.cco manufactures: North Carolina, 3172,503,186.60; 

Virginia, $40,815,049.41; New York, $35,359,424.05; New Jorsoy, $28,· 

672,336.72; Pennsylvania, $22,322,302.04; Missouri, $10,767,822.06; 

California, 310,009,208.18. 

The leading States in the manuracture of tobacco pl'oduets are as 

follows in the order named: In ·the manufacture of cigars weighing 

more than 3 pounds per 1,000, Ponnsylvania, New {.york, Ohio, 

Florida, New Jersey, Indiana, and Michigan; in the manufacture of 

cigars weighing not more than 3 p·ounds per 1,000, Maryland, Pennsylvania, North Carolina, New York, and Virginia (Sell Tahle No. 

16); in the manufacture of cigarettes weighin~ not wore than 3 

pounds per 1,000, North Carolina, New York, VIrginia, New ~ersey,

Pe.nnsyIYania, and California; in the manufacture or cigarettes weighing more tban a-pounds per 1,000, New York, which prod.uced 90.37 

per cent Of the total manufactured (see Table No. 18); in the manu· 

facture of plug tohacco, Missonri, and North ClU'olina; twist; Missouri, Tennessee, and Kentucky; fine-{:ut, Illinois, Michigall, New 

Jersey, and New York; smoking tobacco, North Carolina, Ohio, 

Kentueky, illinois, New Jel'6ey, and 'Vcst Virginia; l:muff, Tennessee, 

New Jersey, and Illinois (see Table No. 13). 

Additional statistics concerning the manufacture and tax payment 

of tobacco products are shown in Tables 12 to 28, on pages 94 to 123, 

and relating to tax collections in Table 1, on pages 50 to 71; in Table 

No.2, on pages 72 to 82; and in Table No.3, on pages 83 and 84. , 

Olaims.-The following table indicates the status of tobacco elaims: 

, , , Rcloo~ Il~\!IDption AblW!men( I Uooollccllble I V"....bl\Ck I 

1 ,I , N~ AmOlJaI ~~ Amount b:: AWauO.( 

25$61,667.00 71 $~,t>'lS.! 1~$63,087.lg

26t24O,077.\l,I (g 3S,03lHO 33l,MS,l!1 

'N'1181'Wll'1I3 38' 17,Ot5.8Q 2Il338O,001.37 84 7,841.( 11115,1liQ.43 ••.••• '2,974.80 

26U2,lo:l.SS 7 ll,833.26 31(1,8N.23 

, Sro 111"" 'hbla:)l" 00 P"110 11&. 'In"'u~"" U1.00 1011llllS1. I lnolu~ ... I2ll.l6 Inl"",,,l. • l'o,~IRI roj""Uoo•. 
22 REPORT OF COMMISSIONER OF INTERNAL lIt:,vt:NUE 

The number of claims received increased from 1,301 in 1925 to 

2,589 in 1926. The number disposed of increased from 1,344 to 

2,482. During the last QU8J'ter of the fiscal year there were 1,409 

claims for redemption of stamps received, l1ggl'egating'$203,441.71, 

and during the same period 1,320 claims of the same class were 

allowed, in the aggregate of $156,928.22. Most of these claims wore 

filed by manufacturers for redemption of unused cigar stt;Lffips purchased within the statutory limitation and prior to MfII'ch 2'9, 

1926, the effective datfl 01 the reduction iu rates of tax imposed ou 

cigars under scctiou 400 of the mveoue act of 1926. Practically all 

manufacturers who had any such stamps on hand 1-larch 20, 1926, 

filed claims for their redemption, since they could not use thom aftor 

said date without ElllCl'ificiug the difference in valuc between thfl old 

and new rates of tax. Cigar stamps' overprinted "Revenue Act of 

1926," to denote the new rates, were available on March 29, 1926, 

and their issue will be continued pending such time as the Bureau' 

of Engravin~ and Printing is able to supply 0. new serio~. . . Included m the numher and amount of drowhack clal.IDs TecOlved 

and allowed are -171 claims for drawback of $209,310.50 floor tax 

paid under the revenue act of 1918 on tobacco products e.'{portcd, 

filed pursuant to the Supreme Court docision in the ca.qe of P. 

Lorillard Co. v. United Statcs. 

The revenue-aet of 1926, approved Februa.ry 26, 1926, repealed the. 

tobacco special taxes effective July I, 1926; reduced the rates of taxes 

on large·and1small cigars effective on tho expiration of 30 daysJafter' 

the enactmcnt or. the .act, which was 11arch 29, 1926, and provided 

·fo': refund (or rebate) of taxes paid on cigars held and:intended forsale 'on the la&t-mentioned·date., The. tobacco special taxes amounted 

.to $1,131,737.97 this year.' During the period of this fiscal year 

that ,the deereased cigar-tax rates were in effect dIe revenuc. eollection decrease from this source was approximately_ $4,000,000. Under 

the refund (or rebate) proviaion abovo referred to, no claim for an 

amount less:than $10 J;lor one whieh was reeeived after May 28, 1926, 

may be allowed. The total number of claims received in the bureau 

from colle,ctors to 'the close of ~he rlscal yoar was 24,177, and the 

.amount involved was $3,776,847.76.. Slightly more than hoU of theclaims have been examined. The scheduling of allowed claims for 

payment awaited congref>2onal action on an lIppropriation for the 

payment of these elaims which wos made available July 3, 1926. , Oi!erlJ ;in comp-rom1-8t-Violalion cases.-There were pending at 

the h!'lginnino- of the fiscal ye8-T 31 violation cases involving offers in 

'compromise;<:t neW COSflS numhered 318 and offers in compromi;;e 

amounting to $6,277.50 were tendcred during the year; cases elo!>cd 

by acceptance of offers in compromise numbered 300, amounting- to 

$5,272.50, and 5 offers, totaling $275 were rejected, lea,ring 33 offers, 

amounting to $1,280, pending June 30,1026. . A8st8sments.-Total assessments made on tobacco assessment hsts 

-during the fiscal yellJ' aIDollllted to SI,260,.560.28. Of this amount 

$1,055,444.85 was tax un cigllJ'ette papers and tubes, $195,663.31 was 

additional tax assessed O,S a result or office audit and field inVl'stiga. 

tions, and $5,109 submitted as offers in comprolnise for violations. 

The balance, $4,343.12, covered ad valorem penlllties, etc., and 

included $569.135 interest collected, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

AOOOUNTS AND COLLEOTIONS UNIT 

, For the purpose of effective administration tbe Accoants and~Collections Unit is divided into three divisions. 

DIVISION Of' PR~CEDURE AND ACCOUNTS 

:, The Divif>ion of Proeedure and Account.s is charged ",rith the 

following duties: ' 

The const,ruction of accounting systems for use in collcctors' 

-offices, the prcparation of the procedure for tbe audit of income-tax 

·returns in collectors' offices, supervision over the.·force of super­ . visors of accounts and eollections and internal-revenOJe agents (sales 

and miscellaneous ,taxes), the answering of 'inquiries in rcgard to 

matters of procedure and accounting, the- ,auditing of collecto~'

revenuc and special deposit 'ace-ounts, the pr,oparation:of statistics 

in regard to int,ernal-revenue colloctions, the prcparation of orders for 

internal-revenue stamps and the redemption of unused stamps" 'and 

the recording of,refllDds of toxes erroneolisly and illegally coUected~

,also' the direction 'of field investigations made' by: collectors' .field 

forces and special squads of internal-revenue. 'llgents- under super­

'visors of Jl-ccounl:.8 and collections, the planning'of-delinquent drives, 

:and the organization of collectors' fiilld forces. ': . " 

During the year the supervisors of accounts and collections. sub­

·mitted 100 report.s covering the 'examinations of.· .the aeoounts of 

pollectors; of.· internal revenue.· The aecOunts -_of 'every,'collector!s 

office wer~ ex~ined at least once. "In,addihon to, the examinations. 

made by the supeI:visors. of acconuts and collections[l ,these. ,officers 

rqade ,52 transfers of collectors' offiees under·.renewal honds;(and 

.s'lp~rin.te~ded the transfer of 7 offices to new collectors.o.nd·1 office 

,to an acting collector. ' ,".' "', r,j ",. '!, ' .•; (' 

On July I, 1925, there were on hand in the vario'us collectopl" offiees 

,7.594 clai~lls for ahatement; credit, and ,refund. There were.·fi1ed 

durin'! the f).scal·year 332,926 claims, making a total to be accoun'too. 

for 0 340,520. The eollectors transmitted to the .bureau or other­

_Wlse disposed of 327;145 claims, leaving ou hand at the 'close .of, the 

fi~eal year 13,375. ]n view of the f~ct that coUeetors dUring the -fiscal 

yellJ',1925, dispQsed,of 268,518 claims, eompared with.327.,145 f6r;tne 

fiscal year 19~6, it will be seen that the volume· of the clliims' work 

increased to a ,large extent. This -increasc is due largely to -the 

docision of the' Court of Claims in-the case of Clifford Jones', Major" 

U. S. Army v. Toe United States. In thiJ; caso tbe court held ,that 

rental value of quarters Curnished or, cash received 'as commutation 

of quarters was not taxable income. The effeet of this decision was 

.the mak.i.qg of a large number of refunds to the perSonnel of the mili. 

tary and navlll services. .. 

. Out of a total of approximately 4,300,000 individual income-tax 

returns filed, collectors of internal revenue retained for audit approxi­ ~D.tely 3;670,000. Those retained b;y the collectors show '0. woss 

mt:;:ome of, $25,000 or less. During the previous' year eollectors 

retained for audi~ approximately 7,350,000 out of 0. total of about 

.7,556,000	 individual returns filed. However, the revcnue sd of 

1926 materially reduced the number. or individuals required to file ~ncome-ta:x, returns. The s,udit of returns in, collector!>' offices is 
24 

II 

REPORT OF COMMI&"iIONFJR OF n'T~:RNAt~ REVENUE 

progre&Sing satisfactorily. Indications are that a great maionty of 

the returns retained by them for audit will be completed weH before 

the end of tbe calendar" 'year 1926, nnd that the liability of most 

individual income-tux payers will have been established before the 

next returns are due. 

The Accounts and Collections Unit and tbe Income Tux Unit, 

working in cooperntion, prepared instructions with reference to the 

preliminary examination of return6 in collectors' OffiC6S. All individual returns shol\,ing a gross income in excess of .125,000, as well 

as all corporation returns filed during the 1926 filing period wert! 

examined in collectA:>rs' offices for mathematical errors. The returns 

then were reviewed by revenue agents, and a large numher of cases 

were definitely closed within a lew weeks after tbe returns were filed. 

As a result of this procedure, ta.xpayers were notified promptly of 

corrections in their returns and a substantial amount of revenue 

was produced. 

,The examining and audit work in connecHon with collectors' 

revenue accounts and collectors' special deposit accounts bas been 

kept current and ,all accounts referred to tbe Comptroller General 

within the required time. 

A total of 7,281",880,397 revenue stamps valued at $455,334,009.26 Y8 

was issued to collectors of internal revenue and to the Postmasler 

General. 

. Stamps were ,returned by collectors and hy the Postmaster Genera,J. 

and credited to their accounts to the value 01 $31,135,680.59. These 

stampS were of variqus kinds and denominations, inclu.ding partly 

mad books and stamps for which there was no use. '. ' 

.During Lhey~ar 0. concerted country-w~dedrive was initiated wi~h a 

Vlew to collectmg ba.ck taxes and c1eanng the old assessment lIsts. 

The results of this drive were highly gratifying, the 'collections lar 

exceeding the official estimates. ' " 

The field work was reorganized. Durmg the year, 106 division 

,offices and 30 stamp offices were discontinued, resulting in an annual 

saving of $204,469 m personnel cost and rental At tbe close 01 the 

fiscal year therc were 65 collec·tors' offices, 43 division offices and 

48 stamp offices, 21 01 which were operated in conjunction with 

division offices. The avera~ revenue production of a zone 'deputy 

is approximately $37,000 a.y;ar. Using this figure asa basis, asa result 

of the discontinuance 01 106 division offices and the 1LSsignment 01 

.former division chicls to the duties-ol zone deputies, it is expected that 

there will be a substantial increase in the amount of revenue produced. 

Special attention W1LS given by collectors' field lorces to the serving 

of warrants lor distraint, the verification of retunlS filed indicating 

additional ta.x due, and the conduct of delinquent drives. Tbe 

number of warrants for distraint served was 127,571, resulting in 

Lhe collection of $50,249,181 compared with 106,154 warrants served 

8.Dd $25,471,000 collected for the fiscal year 1925. An average of 

2,109 deputy collectors made a total 01 492,367 revenue-producing 

invesLigations, including: the serving of warrants for distraint, comparcd with 577,558 revenue-producing investigations, inclnding the 

serving of warraot.6 {or distraint, made by an average 01 2\~41 deputy 

collectors for tbe fiscal year 1925. The total amount couected ana 

reported for I1Ssessment by deputy collectors during: the fiscal year 

RlCPOHT Oh' COMM:IS."lO~Elt OJ,' Ili:TElI~AL HEVENUE 

1926 waS $78,500,438, compared \\'i~h $58224340 for tho pr.· 

fiscal year. The average nnmber of investigations mado pcr dl 

WllS 233 and the averago amount of tllX collccted was $37,222, \ 

for tl)e fiscal yoar 1925 tlle average numbor of investi"lltions made 

per depu~y was 258, and the average amount collected "'and l'opor.ted 

for assessment was $25,981. The spccinl forcc 01 intel'Dltl l'cveuuc agents working under the 

direction of the accounts II.nd collcctions uni.t collccted and reported 

for assessment $10,704,Hi5, an average of $103,024 per agent.. The l,ot.al collected I\.od reported for assessment as a result of the
 

activitics of both the forco of field dcputy collectors wor~iIlg under
 

tbc collcctors and tho special squuds working undcr suporvisors of
 

accounts and collections II.mounted to $80,204,603, COl\lparcd with
 

$71,219,207 for the. fi~cu} ycur 1025. 

nIYISlO~ 01-' FILLD ALLOWAXCES 

The division 01 field allowances is chargcd with I-he consideration 

and grunting of allowllllCCS to collection districts covcring the employment of personnel and miscellanoous operltting e~.-pcnses and 

. the keeping of adequate rccords themo£. Colloctors' requisitions 

for nonexpendable supplics, mechaniclJ eqnipmcnt, and' oRice furniture aro passed upon by this di\'ision. The procurement of spuce 

for collcctors' officos and branch offices is also handled by tbis divif>ion. 

At thc close of the fiscal ycur 1925, therc WIlS in the internul-renll1ue 

collection f>el"Vice u totul authorized force, including coIJcctor:i, of 

6,586 emplo)'ees, at an unnual salary rate 01 $12,277 ,530. At tbe 

close of the .fiscal year 19fu, thore WflS a l,otal authorized loree, inc)ud~ ing collectors, of 6,015 employeos, ut an annual SILlary rata of 

511,391,760.. During the year.thero was· a net reduction of 571 in 

the numb~r at .positions find $885,770 iIi tho annual salary roto, the 

reducl.jou amounting to approxiiDately.8% per 'cent' of the total 

aut)lOrized lorce and 7.!/s per cent of the tot,al fI,nnual rate. This 

reduction .in personnel· has been brougb;t about by mora efficient 

coordination of tho work ill the various collection districts, find has 

assisted .materially in bringing tho total authorizcd forcc witbin the 

reduced allotment granted for tho payment of su!urLes of Ilormuuent 

employees for the fiscal year 1927. The reductions havc been made 

in most instances by not fillinfT vacaucies occuning in the regular 

fOJ;ce and no detrimental effect'; have bcen shown upon the service 

as a result of the reduction. A total of $47}'188.34;,.was exp~nd,ed for 

tlle employment 01 ~:furor~ !l£lp in collectors' offices, compured with $224,985 expcnea or is purpose,'during tho precoding flscal 

year. Tb.e decrease of $177,296.66 in expellrhturcsfor tClnpdl'll.ry 

employees WItS duo in large measuro to thc reduction in tJlC volume 

of work brought about by the now rovcnuc law, although eonsiderablc additiomil work was imposed upon collcctor:i' forces iacident to 

the preliminary lI.udit of income tax returns in thoir officcs, a function which has not horetofore been performod in collcctors' offices. 

In administeriug tpo personnel of the several collection districts, 

the provisions of tho classificution act of 1923 bave boen elosely 

adhcred to. New appointments have been madc at the minimum 

1220~26------3

'I 

"d, 

,I,

·-1 ' 

,!'I 

I, 

, j' 

, , 
26 ImpORT OF C01oDnSSlONER O:F INT};RNAL l:EVENUE 

salary fate of the grade and this hILS had Il. tendency to lower the Il.Vefago salary of the various grndes throughout the sOr\'jce. 

During the year 1926, $295,345.82 was expendod for rental of 

collectol's' offices llnd branch offices compared with $329,146.35 for 

the proec.ding fiscal yenr. Tho decrease of $33,800.53 was brought 

about hy the removul of certain ofIices from commercifll w Federal 

space, the discontinullnce of various division offices housed in commercial space, Ilnd the procurement of space at II. lower rental rate to 

the Govcrllment. 

No lldditional oflico appliances woro purchnsod for collectors' 

offices during t-he fiscal year, hut the usual numoor of replacements 

were made of lmseryiceable equipment. 

DlSBURSEl'.1ENT nIVlSION 

The disbursement division is charged with the duties of kceping 

the accounls in connection with e.,,<penditures from appropriations 

made available by Congress for the use of tbe Bureau of lnternal 

Revenuc. The dn..ision also is chargcd with the responsibility and 

supervision of tbe administrative exaIllination required by law of the 

disbur~illg accounts of collectors, re"enue llgcnts, llnd prohihition 

administra.tors, as well liS the administrative audit of miscellaneous 

vouchers for transportation, equipment, telephone service, rentals, 

etc., paid from internal rcvcnue funds by the disbursing elerk of the 

Treasury Department and direct settlements by the General Accounting Office. 

The disbursement division administratively examined and recorded 

1,602 monthly accounts of colleetors of internll.I revenne, revenue 

agents ill eluuge, and Federal prohibition directors, and prohibition adlllini~trators, together with 162,159 supporting vouchers, in addition 

w which 12,639 expense vouchers of employecs aud 12,667 "ouehers 

eovering pas:;enger transportation and freigbt, miscellaneous expenses, 

special employees, informcrs, etc., were audited and passed to the disbursing clerk of tbc Treasury Department and General Accountiug 

Office for payment. .'""" 

A toLlI1 of 838 Il.pplicll.tions of field enlployoes leaving the service for 

refunds of amounts deducted from their salaries on aecouilt of the 

reLirement fund were approved and forwarded to the Commissioncr 

of Pensions for set,tlement. Data for fixing the annuity pay of 26 

persons retired from the sen'ice, as well as II. report of the totals of 

tbe Il.lnounts deductcd from the salaries on account of theretirement 

fund of 122 persolls transferring out of the service were furnished to 

the appointment di\'ision of the hureau for administrative action. 

A total of 12G applications for seryicc eredit was preparcd or "erificd 

for forwarding to the Commissioner of Pensions. 

Continued good results are bcing had in keeping current the settlement of field disbursing officers' accounts witb the Generul Aecounting 

Office. 

The medlll.nical !!;ystem of accounting for tbe appropriation accounts 

cont.inulls to proyc It.s effectiveness by showing duily bulanees existing 

in thll \·al·iotl;; appropriution accounts lind the scyoralaHotments made 

therefrom. 

REPORT OF COMMISSlONER OF INTJ-:RNAL Rlo:\'ENUE 27

PROHIBITION UNIT 

The reorganization and decentmlizatien of the prohibition SeTYICe, 

planned fwd partIy carried out in the fiscal year 1925, was completed 

during tho fiscal year ]926. The offices of tho former 51 Federal prohibition diroetors wcre abolishcd an.d 24 prohibition districts established in lieu thereof, ench in c1ll\.rge of'a prohibition administrator~

The contiuental United States contain 22 such districts, wl1ile the 

Hawaiian Islands and Porto Rico each comprise onc. The districts, 

are bound in every instanco save two by Federul judicial lines, lind 

thc prohihition administrators keep in cleso touch and coopcrute v,eith 

United States attorneys in all matters connccted with prohihition. 

enforcement. 

During the year, the Assistant Secretary ef tho Treasury in chll.rge 

of customs, Coast Guard and prohibition, erA"anized within the 

Prohibition Unit two special squads to cooperate with prohibitionadministrators in the enforcement ef the national prohibItion act, a. 

supplementul appropriation having been passed by Congress to provide for sueh squads and to augment forces already organized. One 

squad, OPCrutill~ nnder a supervisor of alcohol control, combats the 

divcrsion of alCOhol to beverage purpos~s, and one, opcratin~ lInder (II. 

~upervi.8or of hrewery control, is assigned to prevent breweri(ls from 

releasing high·powcrcd beor. A supervisor of wine control also was. 

appointed w hll.ndle thc control of sacramental wine. A forcc of 

ullder--eo\'er investigat.ars was assigned to duty under a chief prohibition in\'cstigo,wr to conduct interdistrict inycstigations of major 

violations of the nlltional prohibition act, such as conspimcy cases. 

Durjn-g tho yoar 1926, convcntions werc·entered into bctween t,};e 

United Statcs fIJld Cubo, and hctween the Unitcd States and Mexico 

for the suppression of thc smuggling of intoxicating liquor into thc 

United Stutes from those countries. .' 

Following are some of the Treasury Decisions and othcr regulations. 

promulgated during the yenr with II. view of securing better cnforccment of the national prohibition act: . ' . 

Trcasury Dc(:isioll 37t;4: Wil.hdmw:11 of formu]\\s ~fI-A'B,od 39-B fur l!l[\IlUfu.cturing rubbing or Imthing Blcuhol. Fornml:l.i:l 1e,;s cMily redistillcd (Lre nowfcquired to be uscd. ThiJ; will prevent iIlkii recover)' of huge qll(LutitiCII: of 

alcohol bv redistilllltion. ­

. Treasury Dccision 3765: Classifies tiudure vf singer, double slrCllgth, ll.l;, 

I!ltoxicu.ting liquor; !ormerly treatild ;)5 l\ mCIHcillll\ prepllration unfit for bo\·ero.ge 

usc. Fluid extrnct of ginger i~ lIlcTltioued as unfit [or hcnro.gc U5C, 

Treasury Decision 3773: Provides I,hllt )lereaftcr lIlI bu.sir permits of c"ery 

class arc rencwable. annually, this ILPP]~'iJl!!; to "H" pcrmih l\lld apecillll)' delJll.­

hIred alcohol pllfJDltB llS well M othcrs, FOrl!wrlv 1111 indu~trio.l nnd <1ellu.tured 

o.leoh,;,1 perrnit~, us we.llll./; "11" (mu.n(lrlicturcr~·)·pLJnllih,wcre unlilUit-cd as t,o' 

duratIOn, funllmg uutL! c3.nceled or revoked. This chl\nge wi1l kcep permittees 

under closer surveillance aud make illspections more frequent. In order bettcf 

to effeciuate the purposes of Trca..~urr Decision 3773, tile "department i6Sued. 

under. date or .November 19, 1925, 'l'ruMury Deei3ion 3iN, providing tllllt Ollt­

.standmg permlta for the use or !lll.lc of L!ensturcd IIh;ohol shall coutill\lC in effect. 

ulltil March 31, }(126, and all "1I" permits (to use aleohol or uther distilled! 

spirits in manufactnring) shall cOIlt.iIlUU in effect 11llW December :'H. 11.)26. ·'l.!e;;!iI 

SOOlLer turned in ur rovoked. These extellslUns \nlre mo.dc iu order thu.l thor" ~h.

inspections mo.y be made i" every CIl.!Ul before a pcrlllit is iS81led. . 

A ney.' form of "L" .permil, to opera~e a deulcoholizing plll.IlL 

(brewerIes) hItS b~eD pu~ lDW usc. The re\'lsed form contu.iU6 certll.iu. 
• • 

28 REPORT (iF' COMMlSSIONEii lW JKTERN,H~ il.ii'iE:N"ijj.; 

definit,o roquirements, conPitioDs, ,anll sUpulntioDs not jw.retofoj'e' ~i1

diee!" which fire u purt of the perlilit itself, It. i!;> providt=':Il that IJpoil~

breach of uny purt tl;lereof the permit n'tay he reYokeJ, These' 

requirements, 'con,di,tions, and stipuhl~ij)ns arc in the intcl'est of 

prohifiition enforcement, placing brcwel'S having permits umlet the 

stricter control of ,l,he .Government. Follo\""i-ng: are some of the Testri~ti~ns in 'the Dew permit: . 

Tbat UlQ busi~lCSS shall be subject to inspection by State as well" as by- FtldC'rnl 

offkers. . ,,0 

That 110 fenee9 shall j,c built around tl]{'. l)rcll1i~cs other thun sllltfetf (~rwc~"
 

ThB.t therO shllil be llt llll' times an \lllohstrnet<.>d· view of luading Illat(ul1'll,
 

That there 811811 be flo ulHlergronnd lJllSsi~geWfJ.YIl,
 

That'no'wort slum be nlll.nnfoctured or ~oJd.
 

'Thllt llO lDll.lt sirup" malt. e:.;tract, Ql' li.k.c prepnratioDB will be IIlllllufBeruted' 

:for brewing or distilling, , , , '1 

'"I'reasury Deciliiun 3767:' Provides for bond rrom transportation perlLlittoo.t;;· 

,ill'the case of milronds, atllamsbips, and'other sueh ramers the build t.o be $5;000' 

\to'S20,OGO, bond not hll\lin~ bc~n lormerly required. In the ClI.5e of truekli tra.iis-· 

;porting liquor, n bond uf $5,O{lO i~ rClJuircu, in tieu of oue for $1,000, as was 'formerly required, . , •	 'fI'rea~ury"Deeision 3779: Reduces the a]I01\"IIIICe of l;llcrnmental wille whie!1 

:mndbe allowed all adult from 2 galJt.>n~ t.o I ~llo" per vent, and reduces th~,'

'amoun,t \o.·hich Ill.ll.)' be allowed a lamiJ,\' from 10 gnlloos to 5 p:alloiie a ·year. It' 

,also'provides that thq ~mbbi shall be.re.aponsiulc fOr the :;llofekeeping 01 sll.erll.llleDtal 

',wine rele~sed to,hijU". : •..... ' '." ,... '. I' " ' ,.,. CoJleqtor~"lll\lncograph'No. 3,~G4:. ne\'(tke~ ~cctLOIl 615 of ll.egull;'tlOue 60, 

"which .provides fof'registratioll of hendfi uf families (or JIluking no~ more thaD 

'200 gallolls of fruit juices other .tb!L1l cider, without payment of tax, and stipulates 

-that, tbercalter.110 applicatioll .for .that pri\'iJcgc wiJl be approved b)' collectors 

-of intenml reVllllue llnd that any outstanding notices Already approved by any -collector will he lit Ollce revoked. ,. This regulll.tiou dceli not, uf course, impnir the 

rigbts' colllerrod by section 29 of the "llutional prohibition Bct 88 to uonintoxieat-­

ing cider 'l1.Hd froi,t juices for' use in the horne. 

Treasur}' Decision 3785: Provides for .the revocation of eompletel;.' denatured 

a.lcobol formllla No: p, in order to put a stop tu the mauipulAtion.alld eunn:rsion 

of tbi~ formula ilito:megal"1iquor: ," ' 

Treasury Decision 3787: Provid6> lhll.t'elfcdive February 1, 1926, .no further 

applications fur the withdrawal of whisky, brll.ildY,·or gin will be npprored for 

manufacturing, but in special caseli whis),)', rUlli, or bmody mllY be Ilppro\'ed 

for \lfle in old mcdiciual remedies. , Treasury Ded~ion 38i5: Permits surety compllnics to witbdraw fmDI lJucsUooable 'u\l~iness, after due notice, and \I'm mllke it nlDre diJJieult (or qucstionfl,ble permittec.s to liecure n.nd keep bond9. 

There we>Ja 3,589 employees on the rolls of the unit al the dosc 

of the f15CiLl yeiLr .1926, compared with 3,811 at the close of lhe fiscal 

year 1925, a decl'el1se of 222. 

During lhe yeur 1,828,742 pieces of mllil passed through lhe section of nmil coutrol of the unit, II decrease of 1,927,756 compared 

with the preceding fiscul :real'. This deeronse is du.e to the d~ccntralization of thc UJiit, /lIlU lhe facllhat the work relu,lmg to the I5suanee, 

handling, and revocation of perlllils wus sent.to the field, , ,Prohibit.ion agents made '&8,391 nrrests durmg the yea.r and sClzed 

5,935 Il.utolllobiles, valued at $2,877,894, and 187 bOll.ls, vallfe~,ll.t

:$225,561. As a l"esult of the \\'ork of such agents, 52,989 prolubltlOn 

cases were .handled in Federal courls, and 41,154 persons wera eon­

,.-jct-ed of which number 13,312 were giYen jail sentences. The courts impos~d' se~,ences aggregat.jng 4,884 years and fines amounting to 

$7,135,248..1.5..' . 

REPORT OF COM.MlSSIOXER OF INTERKAL I:EVEN:UE 29 

COLLECTIOKS 

A totul of $416,197.63 WllS collected under tbe lnx Dnd ttlX-penlllty 

provisiolls ef lhe llutional prohibition II,Ct, eompftrl~ll wi l,h $5ll0,SS8.07 

(or the fiscal year 1925, In addilion, as shown by records of the 

SolieitQI' of the TreDs\U'y Deportmcnl" there were ccrluin collections 

through the Fedeml courl:.s, such as fines.and forfeitUt"es, incidenllo 

enforcing the national prohibit.ion act;, amounting to' $5,231,130.90, 

compared with $5,208,203,09 for thc fiscal year 1025, 

OFFICE OJ-' CHIF.F COUNSEL 

Durinrr the year the ofIiee of chief counsel underwent u. complete
 

reorguni~lI,tion, with Il. hallvy reduction of its forcc, owing lo the
 

deccntmlization of tho prohibition service, !\'lUll)" of ils. formcr
 

o.etivities, nolably the conduot of revoclltion IUld llssessmeill hCllr­


iugs, were diseontinued, This office giYes legal advice in mnlt-erS
 

relating to prohibilion; renders opinions, Il.nd preparcs memorandll.
 

involving peints of law, rel;ulations, and instructions; conducts
 

corrcspondc.nee involying lcgfll que5tions; con5iders tcnders in eom­


promi5e of ei\'il lia.bility arising undcr the nalioll.ll prohibition act,
 

llnd opplications for purdons and ~arole5, examines lind upproves or
 

disl~pproves permit bonds; aud prcpllres and certifics office records,
 

honds, etc., for lhe use of United States altorneys in the prosecution
 

of prohibition cases,	 " 

During the year, '.,OU7 compromise ,CI15CS were exumined aud
 

detCl'lliined, 2,299 of which werc favombly acted upon, and' 1,798
 

rejected, the tot-Ill amolllllllcccpted being $932,28U.!'l!'l.
 

There were eonsidcred 371 1l[1~lieations for !lardon from peri;ons 

sen'ing sent.c.nCe3 for violulioll of the natiolla prohibition act, 30 

01 which were reconuuended for npproYal, 261 recommended for 

rejection, 65 returned to tho Depariment of Justicc without recommelldlllion, IIlld 15 referred 1,0 other dep:Jrtmcnts, ­ A totul of 875 llppliCII-tiollS for parole from persons serving scnlences for violation of tho IUltionlll prohibitiull' !lct WIlS considt1

rcd, 

7 of which wcre rceommended for approval, 572 reBommendedfoL" 

rejection, 222 returned to the Depurtment .of Justico \vithout I"tieQ[n~

mendlltion, and 74 referred to other depllrtmcints, ' 

There were 29,400 permit bonds examined, approvcd, llnd forwarded 1.0 o.dminislrat.ors, nnd 4,012 were eensidered' and appro\'ed 

for cancellation, 

KARCOTIC DIVISIO~

On June 30, 1926, 322 persous ""ere registered undcr lhe J:lnnisoll 

Narcotic Act, liS amended, liS importers ond mannfllcll\rcrs, 1,826 

as wholesale delllers, 48,4,59 llS retuil dealers, 143,879 11S prnr,tilioners" 

mid 119,146 as dealers ill lmd mu,nufacturers of untaxcd Ill,l.rcotie . 

prepara.lions, the lllt-ler numher including regisLrnnls not required to 

pay special tax by rCll.sun of paying lIllolhcr tax under the aeL, or a 

loW ef 313,632 regislraUoll:>. . . Dur.ing tbll year 11 tQtul of 5,926,688 ounces of toxable narcotic 

drugs WIl.S imporLed. There was an f,j.ggregate of 1,654,333 ounces of 

nareolic drugs, bolh in pllre form and as parl cont.cnt of compounds 

'I 

'I 

I 

ill: 

II,
 

II
 
30 IlEPORT OF COl'tBlIS.SI01\£R OF TNTEl\~AL REVENUE 

and preparations, in t,hl' pO;;;;(lssion of manufacturers on July 1,1925. 

Import,s amountin{T to 5,926,688 ounces were added to this quant-ity 

during the year, ~laking a total of 7,581,021 ounees, During th·e 

yellr manufact].lrers exported 1,188 ounees of this supply 0(" o[ the dru~ derj\'ed t,herdrom through manufacturing, and 467,349 onnces 

()f lil,e d~scriptiop. were sold by them to domestic purchsf:ers, leaving 

lL total of 1/i06,332 ounces in the possession of manufacturers on 

June 30, 1926. A mathematical balauco can not he produced.from 

the foreg-oing statement, U3 an alkaloid 01' derivative is not t,he 

-e(jUiVlll(',ut in weight of the drug from whieh it is obtainl'd tltrouO'h 

a maUUf!lduring proeess. '" 

During the yell I' ended June 30,1925, a total of 3,366,368 ounce;; 

Qf Ilarcof,ic drugs of all 'kinds was imported. while during: the year' 

CIl/lcd June 30,'1926, un aggregate of 5,926,688 ounees was imported, 

an' incrense of 3,5UO,,320 ounce3. During the sam'e'i)l'riods 8,541 

,ounces and 5,723 ounces, respectively, 'were exportcd; sho'\--ing a dr~crease. of 2,818 ounees. The Ilet aggregate qnantity of pUl'e drugs 

·of nll kinds contilined in produet.s sold by mllnufaeturers to domestic 

purcha~er3 during the fiscal year 1925 Ilmounted to 44 (,677, ou'nces, 

Ilnd domestic sales of this deseriytion for the fi;iCul yet.J' 1926 involved 

467,349 ounces, or an inerl'ase 0 25,672 ounces. The drugs exported 

involved 265,4J6 t'llxable ounces of pl:oduct.s and t,hose sold to domestil> p'urchllsers 4,680,428 to.xftble O\1nc~s. (T!lX is'pidd by ste.inps at 

the mte of 1 cent per ounce or fradion th('\'et,( for t.he entire co'utents 

of each package 0,1' bottIe, ' A compound 01' prepllrAtion contu.inillg a 

nllrcotic drug iii a ql,lantity' I';-;eeedillg t1\e ~tM.llt.Ory exemption is 

taxed tho sllme 11S the puro drug.) . . . 

,During the year 1926, a tot.al of 0,147 ounce" of narcot,ie drugs 

aI)d preparations 'was seized 01' purchased as e~'idence' through 

cn.ft'm:ing t.he il~terual revenue Ilareotic Ijlws,' , 

At the hegil~nillg of t,ll(> year 3,303 vioilltion., ,ir the Harrison 

Narcotic Ae1; were pending ttgain'st 'persons not entitled to'rcO"istr·at.ion under the law, and Ii, toto,l of 6,602 violations' against s~ch petsoQs was reported dming I the ·year.' Al,' 'the begiiJ:lllng D[' the 

.Y~!1r ;?,7;J5 '"iol,!-tioIlS of. th~ law We1'e. pendiug Ilga~nst rogi:;otered 

per"ous. DU'ring tho year p81wlties, imposed by.section 3176 of 

t,h,~ Revised Statlltes/il.S am~n~ed, were'as.ses.~ed agaiJ~st'?3,1?06regis. 1~~d p~~sons Oil at:count of faJiu~e to,reglster and pay SpeCl:l] tux as 

rc'quil'ed under t.he act, nnd 3,656 violations of the law were reported 

during tho year which involvod other eharges of greater siguificancl'. 

Acr-ordingly, a tot:ll of 9,905' yiolat.ions· accrued during the year 

against. unregiM,et'ed pemons and 29,917 violations of aU kinds against 

rp,gi.,1 erl'd persons. ,j , , .'. 

or,the unmgi!ltel'ed pei"Sons eharged with violations of the.: law,' 

4,8~5 were C:onvit:ted; 189 we're acquitted, 54 submitl:;ed acceptable offer~' in l'ompl'omis~ of their liability, 1,744 cases were' dropped, and 

3,083' c'asei>' wer'e peIldillg Ilt Lho eiose oI, the year: . Of the cafjes 

aCefuing' ag'!l.inst registered persons,. collection· of ,~pecific {penalty 

WIlS made iu 23,506 cases, 223 per:ooDs wereeon\'i(:ted,.'12.were. 

ac'qnitted, and I,Q65 snbmitt.ed acceptable offers in comprornise~or

th'Cir liability, 12 c!l.ses·weie dropped, !l.nd' 2,802 (:ase~ were :pending 

at the close of "the'year. ," , "". " ': I, ; 

At the btlginnillg of tho year 88 ca~e5 of ~'iolatiolls of the aet. 

of January 17, I 9t4, mgulll.t,in~ the mann[!l.cture of smoking opinm, 

ltl';T'Ol:T OF COMMISSIONlm OF I:t>:TERNAL nRVENU£ 31 "J 

were pending and 84 cases were l'eported during the year, or 11 total ,I 

of 172 violations. During the yeur G2 periions were convicted, "." ii;! 3 wero acquitted, 4(j etJJ,;es were droppod, and 61 violations were iii

pending at the c1oso of the fiscal year. 

A total of 5,120 convictions 'under t,he int,ernal l'e\'enue nll.rcotie I"'II

laws was had, for which thc court.';. imposed sentence,s aggregutiog ! I 

6,797 years, 11 months, lind 10 days llnd tineS umoullt,illg to 

$374,G77.23. A tobal of 2,019 cnses WII.S compromised, t.he 'aggre­ Ilil 

gate lunount collected being $144,054.70. During the, )'ear ended ,:1 June 30, 1925, a total of 10,297 ease~ of erimillal Chlll'lLetcr was reported, whcreas during tho lllst fiSClll year 10,342 ~\Ieh euse" were " 

reported. An incrcllsc of 45 cases over the previous year is to bo 

noted, indicating a more effeetive opel"utioll of the field foree llnd more 

efficien t means for diselosing violations of qlO law. Sen tel\ee~ for the 

past year totaled 6,797 years, 11 months, and 10 dll.ys, whereus the 

aggregnte for the preeeding year WI\S. only 6,361 years, 11 months, and 

7 days, Fines imposcd decreased from 13453,330.27 to 8374,677.23. 

Monthly retnrns of Hdes, e,te., rendercd by importers, manufaeturers, and wholesale dealers afford means not only for controlling 

the JIlallut'acture and sale of narcotics but also for II. systemat.ic 

scrutinizing of all purehllses, As far as possible with the present 

foreo, every plHson the, Ilggregate of wbose purchuses hll.s appeared 

exeessive, has heen investigll.t.ed. Au abstract system, operat.ed 

in conneet-ion with t.he andit of thc mont.ldy returns for apprehending such purr,hasers, hilS result.ed in directing the inspeetions and 

investigations of registere,d persolls most essential to that aspect ii, 

of the onforcement of the lllw. Greftter economy in t.he operation 1'1 

of. tbe field foree in making inspeetions is illso thereby afforded. I

The ]lUIil bel' of ageuts aud iHspcctors in the nUI'cotie field force I:' I'·

averuged 294 for the year. The collections under tho nilrcotic 

laws for the fiscal year cnded Jun(', 30, I92G, were $981,n9,rJ7, II. II 

:! decrease of $109,193.66 nnder the eoll(',etious for the previous year, 

whic,h were $1,090,932.73. I' 

,l

INDUSTRIAL ALCOHOL AND CHEMICAL :OIVISIQN 'I 

The· work of tIu; industrial alcohol and ehemieal di\'ision has i 

ehllJlged somewhat Quring tho past fis,ca] year, dHe t.o deceri.trulization. 

The division nOw conduets t.he ehemical work of the Bureau of Internal 

Revenne ,in, vVashinO"ton llnd supenisrs O"enerilll~/'th~ flctivities oC 

t-h.e ehemical labor;tories in the' field. It :llso IUls ;"upcrvision of 

work relating to the provisions of TitJe III of the nr;tional prcihibit.ion. act and Regulations 61, and conducts .work relating' 'to the, 

permissive use of intoxicating liQl10rs under Title II of the n,at,iollal 

pt'ohibition act. Certain featurcs of the general internal revenue 

la,ws relating to bonded warehouses, storekeeper-gauger assignments, 

and other miscellaneous items under Regulations 7 und 30 are also 

administ,ered. This division is a.lso charged with the work in connection with the concentration of distilled spirits in accordance with· 

the provisionf; of the act of Februa.ry 17,1922 and Treasury Dec~sion, . 3351 promulgated thereunder.· '. , , . Nonbe'L'uagf' alr.o'hol,-The work 'of thc former permit division, still 

being performed in the unit, hll.s' been trangfcrred to this diviSion.'· 

'Vhile the issuance of the basic permits for the uso Ilnd sa.le of in­
32 REPORT OF COMMISSIONER OJ<' INTERNAIJ 1l.EVENUE 

toxicating liquors for nonheverll.ge purposes hM been transferred ~o

the prohibition administrators, tbe formulll,e submittcd'for examina~

tion by permittces for the use of alcohol and other liquors ll.re retElined in this unit. This bas been deemed necesso.ry,for thc purpose • of llssuring uniformity and bctter eontrol over products in which 

Ellcohol llnd other liqnors arc used. The handling of this work in 

the division neeessnrily enbEl,ils a eonsiderable amonnt of eorrespondencc ,\\-..-jth both ndminis(~rat.()rs and permittees. 

During the yell,}' ncw lll,horatories were estahlishcd at Charlotte, 

N. C., Pittsburgb, Pa., Los Angeles, Clllif., New.Orleans, La:, Fort 

'Yorbb, Tcx., and Sell,Ule, WElsh. A chemist in eharge also WllS stationcd El,t Omahu, the use of a portion of the labol'lltory at Fort 

OmahEl, huying been placed at the disposal of the Prohibition Unit 

by the commnnding officer.· 

Thesc addit,ional la,horatories :were esbablished o.t vll,rions divi~

sional headquurters in order to cxpedite llnd facilitate the 10cllI enforeemen~ work, and t.hus strengthen bhe reorganization plllDs whieh 

conten'lplated more efl'ective local enforcemcnt. A part of ~he person;nel in the laboratories prcviously eistllblished WllS moved to the 

IlC'" laborEl,tories,.aIld six new chcmists were appointed. 

Thc work of the field lll,borntories has increllsed hoth in number of 

sElmples and in varied eharll,cter of so.mples. All private formulae 

urc examined llnd pllssed upon in 'Washington, but the field lo.hora~

tories have been doing an increased nmount of check work for the 

bencfit of the VEll·ious district inspectors. This check analysis work 

to det,ermine whethcr permit.ted products conform to the ll,pproved 

formulEl,c enahles thc lield laborEl.tories to furnish t.estimony in pcrmitrevocation proceeding,:;, and thns ptlltly relieves tbe Wnshington 

laboratory of thll,t phase of tbe work. 

Thc work of the 'Yashington lllboratory h'ls decreased somcwhat 

in volume during the past year·but has increased notEl,bly in variety 

llud importll,nce of samples. Tnere is less police work done in ~he

Wasbington laboratory b;' reason of rcorganization, but· a much 

grcll,ter amount of perm.isslve al~d inycstigational work. 

The modification of the {onnnlac for completely denatured aleohoI, wbich arc of the grelltest- importancc to both industry nnd enforccment, bas occupied ll, snbst-antial portion of the time of, three 

ehcmists in the WElshington lo.borat-ory. Snh'stantial results have 

Ellready been secured llnd duri.ng the next fiscul ycar .the entire COIllplctdy de.nlltured aleohol production will be plll,eed on' a lnuch 

st.ronger hllSis. Developments of the past year in enforcemcnt work 

hEl,ve shown the neeessity of milooriEllly stl'engtbehing these formulae. 

A tll,bula.tion of the numher of samplcs 'of the field laboratories nnd 

a dCtllil by classes of sElmples examined in the Wo.shington laborll,tory 

follow: 

Providenee _ 

Pit,tsbllrgh ~\~;a~~~~== ===== ===~= === =='_ 

Phillldelphill _ Chl1rJottl' _ _ New Orlell,ns _ Columhlls _ chicago _._ Offill.hll _ 

Fir,ld laboral,ol'l:e~

2,392

21,672

12, 897 

11,729 

4, 189 

844 

1, 586 

2,429 

G,481

1,126 

Sl. Loui~

Fo~t :Wurth 

Scattlc__. 

San Franciseo 

Lo» AngeJcs 

HUll' RoeL 

Minnell.p0tis 

Tot.Il.L 

_ 7,971 _ 1,121 _ 28{} _ 

__ '~'6~~ __ 1: 319 _ 3, 2G5 

_ 86, 755 

REPORT OF co:r.nnSSIO'NER OF INTEII.NAJJ REVENUE 33 

Waehifi.uIOfi. !tlboralOl'y 

B\ltt.er~___________________

Olcoffill.rgll.rine, fats, aIHl oils__ Distilled spirits ~____
 

Fermenteu bcveragcs___ _____
 

Nareotic5__________________
 

Totll.l, al11:1bomj,ories
 

Inerellw over prcviou~ ycar___ __


The ehemists ha\'e spent 

146 Medicines_________________ 1,521 

2,158 DenatnreualcohoL_________ 6,773 4, 812 

2, 225 Tot,aL _ ____ _________ 18, 346 

711 

105,101 _________ ____ ____ ________ ______ 4, 581 

a total of 2,582 days in court and 267 

dllyS outside of the laboratories in special investigatious. 

17uJ.11s/ri,al alcohol sect'i,on.-The work of t.his section, clll'l'ied on 

pIinciplllly under Regulations 61, drawn pursUllllt to Title 111 of the 

national prohibition act, has ehllnged in character during the past 

fiseal ycar. A portion of the work performed in this section during 

previous yellTs, particularly the El,pproval of applications t,o use aud 

sell speciully dcnatured alcobol, has been trunsfel'red to thc officcs 

of the prohibitiOll administrat.ors. Thc section, however, still pcrformis work connccted with specially denatured alcohol ineidcnt to 

the submission of samples and formulo.e of ll.rtic1es to bc madc' thercwitb ll,nd other mis<lcllo.neous work reilding to the sllle and use of 

'Such alcohol necessitllting a considerable volume of correspondence. 

As ll,n indication of the quant-ity of work pcrformed in counection 

with speoially denatured alcohol, there wcre handlcd during the fiscal 

year 3,254 cases, which included the approyal and disapproval of 

considerElble numhcr of samplcs,' formulae, and commercial labels 

submitted by manufaeturcrs. There was II, reduction in the nunibcr 

of industrial IIlcohol plants, bonded wlll·ehouscs,. an~ denaturiug 

plants, due to I'CvoclI,tion and failure to renew permits. At the close 

of the fiscal year 1925 thcre werc qmilified to opero.te 72 industrial 

alcohol plants, 78 bondcd wo..rehouscs, and 92. denaturing plauts. 

DUling thc year 192G, 1 industrial alco:Q.ol plant, 5 houdcd wnrehouses, and no denaturing pla'nts were established, while 6 indl1~­

trial alcobol plants, 6 bonded wilJ'ehouses, and 13 dcn~turiug plants 

were discontinncd. For the pr.oduction or distilled spirits for ,nonheYerage purposes othcr than alcohol there were operated during the 

fiscal year 2 lUm disti}lerics o.nd 2i fruit distillerics. No gruin dis­

·tilleries were ontlfil,ted during tho fiscal year. . . 

The number of permits issned for the withdrawal of tax-free alcohol 

nnder Title III of the nutional prohibit.ion act is less thau the IlUIllbel' issued dlll'ing the fisolll year cnded Junc'30,'HJ25, 5,082 hllying 

been issued in thc fi~cal year 1925, all.d 4,623 in the fisclll yca~ 1926. 

Therc were o.1so issned 11 permits covering tax-free withdrawals of 

-spirits othcr than .alcohol by the United States, undcr section 3464, 

Rovised Statntes. . . Concentration oj &istilled spirUIJ.-The. cOllccntrat.ion prograTn is 

pl'll.ctieally completcd. Thc contents of a fcw waI'Chouses remain to 

be .trnnsferred ow.ing to peculiar cpnditions, but since the enactment 

.of ,the concentration act 252 warehouscs bayo been' discontinued. 

This h'lIs rl}snlted in a'!a,rge permanent saving and in much greuter 

security to tho .spll:its.·, . ' 

AnDIT DIVISIQN 

The lI,udit division j,~ ch~rgcd with the pmparation of-alll;Lssessmcnt 

lists und with the eXllmination and audit of all reports and accounts 

which rclute to distilleries; general and special bonded warehouses; 

12204---26--4 
34 REl'OUT o.r co?>nUSSWNEI1 OF IXTER~.-\L nP.:VENUE 

industrilll nnd dnn'lt.Ured ll}co]lI)l ylants; denlCl'S ill nod manufll.;~ turers uSLng dcnu1.ured alcohol; wineries, breweries, tl.clllcoholizing 

plan{.s; liquor dispensed on physicians' prescriptions; win~ for 511.CramenLlll purposes; liquors. U>;cd in manufacLurmg ll.nd compounding; 

and liquors r(lceived by physicinns, hospitals, etc. 

Refund, ubatement, and remission claims under the provisions of 

int-ernll.l rO\"OJlue lEI:ws fl,rc handled in this division. The following 

statement covers the claims ncted on during the fiscaJ year ended 

June 30, 1926: 

C/ai"ma 

}. bM."mem 

---, - --­

1\",ml' I AlIlCllDt 

h<t 

n"ruml Uncollcctlblc I 1'm.al I ... I 

~um· I'um·\

,., AWWDt l':'~1 I,,"<lunt AmOUDl ber I 

-_._- . -! "" i----_. 

". I'ending J~~~~~'~I$'1,11"2.24& fi5 • M $lU, S-"'J.lIO ,~ L"lJI. 7~ 7. $:', 82~, S~2. ~~ , R.,,,,,i""d dmiolj: thoy.:1t... _.•.• 3,842 JJ. ~32. 116.87 ~. 912 14, '~I. g~:.. n 

Allowea. _.•.. 3, j~!I 7,'7.I,J'l7.10 

Ha 2:l1,"'J.I.9~ ·V,.,7: 2,257,95~,VJ 9,1l5ll,060.9:.l 

Ro)""t"" ..•_.. __ . __ 3i;G 3~7.U'J.Z-; I I ~~ Il'717':llll.~;' 5, .~O

1, 1~9, 9jll. 81 

l'e."dJog Jono 30, 1.G 47"ll7AI W, 211., O'i. '!Ii I 19j 410, l~b. UJ ..

'"
 19W__ •••• __ • ___ •• M' 41,m.U7 106 3~~.~~.~O iT< 6,"'.!7.7~6.(8 , 5, M2, 9~1. ~1

D;.stilled spirits.-Durrng the fiscal year ended June 30,19'16, there 

were produced 202,271,670.32 proof gallons of alcohol, an increl\So 

of 36,106,152.51 proof gallons compumd .....-ith tho quantity produced 

during the llrcccding fiscal yeUf. 

There were ",ithdfllv,n from wlll'chollSeon pnymcn t of tax 8,800,775.13 

proof gallons of alcohol, Iln incmnse of 253,250.88 proof gallons 

cornpftl'ed with the quantity withdrawn til:"; paid during thc prceod. 

ing year, and thoro won~ withdmwll fDr tlL,\;-froo purposes, including 

withdrawals for denaturation, lor export, and 10" uso of the United 

St.a.tes, ho;:;pii.luS/}llbora.tories, colleges, and othcr educational institutions, Il total 0 192,974,114.15 proof gallons of lucohol, an increase 

of 45,244,663.36 proof gallons compared with the quantity withdrawn tax free during the precoding yea.r. . Thcro woro withdra.",-n, tax paid, frDm dist.i1lcry, gcnoral, and 

special bonded warehouses, 1,!l48,203.7 taxahlc gallons of distilled 

spirits (including brandy) other tlllm alcohol, a dcel'CllSe of 22,740.5 

gallons compared with the quantitv withdrawn tax paid during the 

preceding year. • 

Gereul b/werages.-During the fiscal :reM ended Jnno 30, 1926, 

tb ere were 353 dealcoholizing plants in operation compared with 

374 sucb plfint~ in operatioo during t..he preceding Year. Thcre were 

150,522,077 gttllOllS of cereal bC\'emges produced during the past 

yeaI', a docreaso or 8,154,340 gnUons o\"er tho quantity produced 

during thc prcceding ycar. ' . Denatured (llco1l.o1.-Dlldng the fiscal year 1926 thore were withdrawn from lWlld, free Of Lax, lor denaturation, 191,670,107.2 p~oof

gltllons of alcohol Ilnd rum, ogu.inst 148,970,220.9 proof gallons 

'withdrawn for this purpose during the pro,"ious year. 

There were 105,375,886.23 wine gWJons of dellatured alcohol 

produced durin"" j,he prc'5en~ fiscal. yoar, of which 6,s,881,442,43 . wine g&1l0l\S wore complel,cly dOlllltured Ilnd 39,4911;443.80 wino 

ImpORT OF COMMISSlOXER OF INTERNAL REVEKUE 35 

gll\!OIlS wero specially dcllt~tlJred, compared with 81,808,273.16 wine 

gfl.JIDns of donatured alcohol produeed during the previous fiscal ycar, 

of which 46,983,969.88 wine gallons were complctely dcnat.ured and 

34,824,303.28 wine gallons were specially dClllltured. 

Tho increase in thc quantities of hoth eompletely and spoci:uly 

denatured alcohol produced during tbe year is attributable to the constnnt\y increasing use of eomplctely denatured alcohol for gencral 

purposes, such as for fucl, light, and power, nnd to the usc of spocit~Uy

denlltured alcohol in tho manufacture of new products and urtielcs. 

WinelL-Revenue from tAXes on domest,ic lmd importled wines 

dnring thc fiscal year ended Jnn030, 1926, amounted to $1,679,434.:18 

cDmpllrod with $1,595,488.63 in 1925 , $1,454,062.88 in J924, 

$1,531,991.38 in 1923, SI,306,249.72 in 1922, 82,001,779.87 in 1921, 

$4,017,596.82 in 1920, $10,52],609.14 in 191!:1, $9,124,368.56 in 1!118, 

and $5,164,075.03 in 1917. 

The total prDduction of WUlO ll.mounted to 5,841,095.63 gallons 

during tho fiscal yellr ended Juno 30,1926, an increllSc of 2,202,649.46 

gallons compl1rcd wit~ thc quantity p!oduecd during tlw prc;cding 

fiBcll.l year. Of tho wille produced durmg ~hc year, 2,905,002.68 gallOllS, having not over 14 por ccnt, were fortified with brandy, nnd 

3,284,461.05 gallons of "weet wines wcre producod therefro\ll, or whicll 

78,462.89 gallons had not over 14 per cent, 3,102,335.59 gallons hlld 

oyer 14 per cent but.. not o\'er 21 per cent, and 103,662.57 gallons had 

over 21 ller cent but not oy'cr 24 per cent alcoholic content. 

The qUllntity of wines remo\"ed' on paylllent of tax for med~cinal

aud sacrallllIDtel purposes during the fiscal Year amouut..cdr to 

4,973,197.98 gallons, of whic~ 1,815,7·50.l6 gallons ~ild not 0\'01' 14 

per ccnt, 3,097,447.82 gnllons had Dller 14 per cent but not over 21 

per cont alcoholic eontcnt, compllred with 4,817,228.22 gnllons 

remoycd foc these pnrposes during tbe.preceding fiscal year, of whidl 

1,889,473.07 gallons 'had not o\"cr 14 per cent, aud 2,927,754.25 

gallons had over 14 per ccnt.. bllt not 0'"01' 21 per cent alcoholic 

contcnt. 

Thorc worc removed til:>' free during the fiscal ycar, including 

removal" for distilling 111llterial; for export, llnd llS vinegar, a total 

of 2,965,004.34 gallons, Df which 2,902,753.64 ga.llons bad not over 

14 per cent, Ilnd 62,250.70 gallow'! had over -14 per cent. but not 

ovcr 21 PCI' cent alcoholic content... Tho lossos Oil storage aggrcgated 

1,230,416.56 gallons. 

On June 30, 1926, there werc 23,393,964.34 gallons of winc on 

hand at bondod winerie.-''l Ilud bonded storerooms of which 15,056~761.27

gallons bad not over 14 per cent, 8,295,813.92 gflHons had 0\"01' 14,­

per cont but not over 21 per cent, llnd'41,389.15 gallons bad o\"er 

21 per cent but not over 24 per ccilt.. alcoholic content, conipal'ud with 

26,290,417.55 gallons Oll hand June 30,1.925, of which 17.493,001.24 

gallons hud not over 14 per cent; 8,759,753.::J1I"gallons hAd U\'"Ot· 14 

per cent hut not over 21 ,per cent, a.nd 37,662.92 gulloni! had over 21 

par cent but not over 24 pel' cent alcoholic content. ., 

OPTICE OF THE GENERAl< OOUNSEL 

The work of the goneral connsel's offico embraCe<> the \vbolo fiefd 

<If Federal tuation and lllay he sUlllmnrir.I'..o as cn-Ses in suit (cnminal 

aud civU); j~1CE.lIlC: e.qd prQli ~a,x c~~es spcciallr 're(er,red hy the OOll~

, I (; , • 

ii' 

i 

'I, ' 

I ;!: 

11· ,;I 

:11 

II 

I:
 I;
 

II
 

III 
37 

36 REPORT OE' CO?lnUSSI(lSlm OF IXTRnXAL nJ~vEXUE

rnissionel' on appeal or othen\'-ise'; eases of u similur eharaet,er received 

direetl:v from the Income Tax Unit;;estatP, eapitlll,stock, and sales 

tllX qUCf,t.ions; documentary, puhl~e ntilities, insumnce, occupationnl, 

beverage, IU:'\HI'Y, tobacco, oleomargarine, and speciul taxes; Ilccounts, 

supplies, Ilnd equipmclIt, und t,he ,eunsidel'lltion, prepal'lltion, and 

l'cvision of Treusmy decisions lind regulations, mimeographs, und 

at,hel' formlll compilations, The office is di\'ided into six divisions, 

V[z: Appeal:'!, Intmpretlltive I, Int,erpretofl.t,iy'e 1I, Penlll, Civil,' and 

..Admillistru t.i ve, ' • 

ArI'}~ALS, nIVISJON 

,. • , r, 

The revenue ;~ct -of 1924; provided for the ,c~tablishmeJlt qf the 

lJnited States Bon.rd of Tax AppelLls, an 'independent ageney,of t,he 

-cxeellti\'c brunch of the Govcrnment.The bourd was fOfITlully 

-orgi\lIized July 16, 1,924. Its fnnction is ~9 hellr, Ilppe\ils frOTl1, i1dditioHul ,assessments in tux proposed to ho mi\l1o by ~be Commissioner 

of Internal Revemle ufter Jnne :;!" 1924, in Cllses inv()!v~i,g ineome 

(IUd cxcess-profits tllXCS, estate, a'nd girt toxes. ' Appeals fo t.he 

oOfl.l"d in all eases-ure takcn o,t the instanee of lob.e taJo;:payel', Shoul4 

the dccision of thc hOIl,l'9-. be.in fa\'o~ or the taxpayer/ the ~oinmis­

-Bioner is not j>urIllitted, in c~cs oeard by the board prior to February 2.6, 1926, t{l i\ssess t,he _tax and proceed ,With its collection hy 

distmint, as prior to the pllSSi\ge of the ,1924 a.ot, _but mar, if he 

'Qisugrees with the boo.rd's deci$inn, bring- suit within one year from 

the date of snell decision in tho upproprii\te UJ;lited Stutes distJ:'iet 

'COUi't for the rcqovel'y of r,he tax" The reVelllH\ act of HJ26, f1.ppl'Oved 

Fehruary 26, 1926"enlarged the jurisdiction of tHe board and pro\Tided 

.flo method of appr>ul froin its decisiop.s hy cither t.hc commissioner or 

,tl!e' t,".xp~ye~' to fl circuit ~ouTt Qf o,ppeals, or to the COllrt, of. ApJ!euls 

'01 the,DIstrlct of ColumbIa, III ea;;es 1Ieurd by the hoard smce Fcbruary 26, 1926, within si:\ months from the dat.e the deciBion is rendered_ 

Under the board's rnles a el'JlY of the tnxpa.yel"s petition i~ served 

on lohf'. general eounsel for the Burean ,nf lntenlld .Re\·enll,e, formerly 

solicitor of illt.~rnE\.l revenue, -the eonimissioner's, legal l'epres~nt:ttive
 

in 

11m

such 

ended 

matters, 

-from time 

The 

to time, 

bourd's,rnles, 

now provide 

which 

that 

hi\\'ebeen 

'iHOlIOnS may 

revised 

be filed 

and
 1

within 20 dllys, 01', i\IlSWers within '60 days, lind thereufter the ease 

.is at issue before the board, 

At the outset, appeals to, the uourd were few in number, and t·he 

c.ommissioner WIIS represent,ed Ly .lawyers in ,the reriew division' of 

Ithe thcn solicitor's office, This work, Qo)Vover, grmy to such prQportions thllt it, wasdcemcd lldvisfl.hle to establi.'lh ,a.sepllI'atedivisiqn 

in the t,hen solicitor's office for tluJ,t, purpOSi', whieh is ~no~Tn as. the 

'appeals division. ,This di\~isio/1 wa.s,orgllnized April 24, ~!J25, and 

on June, 30, 1925" hlld 26 lawyers and 5 assisLllrits assig-ned. to.,it, 

lind on Jllne 30, 1926, 34 luwyers a.nd 10 ·o.ssistant:;;, From 'the',q~ie

of organization of the board, July 16,..lQ24, to.J.une 30, ,.l~25, ,ti)ero 

were filed wil,h the board [;,220 Ilppeals, of which 'nnmber 4,751 

were scn'\"ed on the conllrii-Ssioller. From July.!, 1925, to June 30, 

,1926, there were fiJedwith the board 12,867 appcols, of w~ich number 

12,449 were served on t,JIC commissioncr. • . 

Attorneys representing the conimissioner hav!' o.PPcllrEid 'ill till 

case:> tl'i'ed hefore the boai'd and 'in fmi.cticallY'all cases' m.ii"de 'oral 

arguments, supplemented in the more important cases by written 

REPORT OF COM:i\lISSIONER OF IN'IEBXAL REVEKUE 

briefs, In many cases depositions were taken away from \Vash­


ington, the commissioner being represented either by rcyenue·agent5
 

who were qualificd lawyers or'by attorneys from thc,nppeals division,
 

the latter appearing in the more impottllnt cases. On a numher of,
 

occasions, upon request of taxpayel':3 0(' the commissioner', or upon,
 

the board's own motion, one or more ml'mbel's of the board have'
 

gone ontside of WashingloOn to hear testimony in one or a gronp
 

of coses, jnst,eud of haying snch tll.xpayers or their witnesses come
 

to \Vushington.· In flU such eases an ,attorney from the general
 

counsel's office WIlS present 1,0 represont the cOJ;nmissioner,
 

A field divisiOn of the board held hearings at St. Louis llnd Kansas 

City, Mo" -in October; Novelliber) and ,December, 1925. Four 

at-torneys attllched t,o the appeals division aceompanied the divisioll 

IlIld represented the commissioner in all eases heard, Four field 

divisions of the board left Washington in April, 1920, for il. 3D-day 

trip, holding lw.arings at Birmingbtlm, 'New Orleans, .Atlllnta, San Ill' 

Franciseo, Los Angeles, Oklllhoma City, Dllllas, Tulsa., Chica.go, 1ill i and St. Pan!' Seventecn at,torneys attachod to the appeals division. 

accompanied the board, . . ' ' '. ," 

Plans were made whel'eby five divisioi:lS, consisti.ng of one memher
 

each, would hold hearings in Washington,. beginning October 4,
 

] 926, A series Of field hearings was armiiged for October ;iJ.nd
 

November, 192\:J. The field divisions were to proceed witbont intcr­


~uption to the hearings of the five 'divisions of the board at Washmgton. ' ~.. , . '
 . 'It is necess3,!Y to h<ave attorneys represen'ting' the commissioncr 

wlth ali field divisions of the board. Undor the revenue ac't Of 1924 

pl'Ocecdillgs b.efore the board and' its divisions were conduded in , accordance with snch rules of e\'idence 'as; the board'(I'()m time,to­

'time prescribed, but ,the rcYenue act, of 1926 sp~cifically requires the 

proceedings of the 'board aJld it.~ divisions' to be eondueted \"in 

accordanco wi tho the rules of evidence 'applicllblc in eourts' (;If 'oqui,ty 

of .t,he District of Col umbio." .. ' 'fill' 

Appellls 1,0 the hOIlI'd includc propos'ed deficieu(\ies of from afew 

dollo,rs to seyoral million dollat'S. IndiyjdulI:! cases frequently 

involve priiH)iples uffceting the rc\·enue in amounts running. ink. 

millions of dollars. The size of llil individual definency ii> not a. 

criterion of the import,llnce of a.n individual ellse. I, 

Deeisions of the hOHl'd Ul'e finul in tJlat, the commissioner, if he 

does Hot agrec, Ill11St. bring suit in II. United States district eourt. 

in Cllses '.\·herl/ hearings )Io'ere held prior to the pllSSII.ge of the' 192f\ 

net, lmd may n.ppenl 10 -a: circuit ('()\I!'b of llppeals or the Cnurt ,of 

Appeals of the Dist.rict of Columbia in cases heBl'd since the passllge 

of tlH~ 1926 act, NC\Tert,helflss, the commissioner, M a 'mutter of 

policy arid ncces,sity, must very largely Ilceept the board's' de0ision. 

us fllliJ,l, 'Ilnd of a large number of ('uses decided since the estq.blighment of the board compal"lltiYely few 'have not been, acqniosccdin_ 

In eases where nn n,ppell! is taken to the hoard, every effort, is-, 

made t,o I'cach an ag1'eempnt' with the taxpa)'cr and to settle the 

case ,wit-hau't, itg going to' trial berore I,he hoard. The att,orneys 

Il()eessarily arc I~andicapped in thLs wo~k beca.use of the inadcqlltlc,Y 

,of the .forcf', :r..; e\'erthflless, i\ great, many euses h,n'e bocn setwed 

h,Y stip,ulu.tion of the partie". ' 

I 
38 39 REPORT OF COMMISSIONER OF J~TERNAL REVENUE. HEPORT OF COMJlflSSIONlOR 0:1" lNTERNAL REVENUE 

DuriJ;lg ili~ fiscal year 1926 the board rendered 873 written decisions The classificatiou of cert.ain cases with reO'ard to the definition of 

in 947 cases, aq9- dismis!,cd, for 'larious reasons, inclnding lack of llet income. b 

jUl'isdiet.ion, failure to prosecute, failure to complete petitions, failure to file petitions within 60 days, fuilUl'8 to pay filing or hearing 

fees, and on stipulatiops, 3,022 CllS8S. A total of :3,969 cases was 

disposed of. ' ,

The following statistics show the volume of work handled hefore • 

the United States Board of ,Tax Appeals during the period from 

July 1, HJ25, to June 30,.HJ26, the disposition of the cases and the 

status of the work as of June 30, 1926: . . 

Appeals Jiled with t,he·board from July 1, 1925, to Jnne 30,1926 1:;!,807 

Appeals served on the commissioner Irom Julv 1, 1!)25, t.o Jnne 30, 1921L _ 12, 449 .Pleadin&s filed v.1th the board by the eommls.'lioner . . 15, 863 Appeals argued before the boa.rd__ __ __ __ _________ __ ____ __ __ _ 2, 172 

Bri{'Js filed_ _ ________ __ __ __ ________ __ _____________ 371
 

ClISes decided by t.he bOlud in' 873 formal decisions____________ 1)47
 

Appea.ls disposed of by t.he boa:rd. v.1thout rendering forms] de­ . cisions._~ __ : .,- , 3, 022 

Total nnmber of cases disposed of from July 1, 1925, to June 30,1926__ 3, \}ti!) /~,ppe(l,iE at is&ue and awaiting tria.l Juue 30, 192G . 7, .'HS Petitions awaiting lI,nswer .__ ___ ____ __ _ __ _ __ __ 1, 720 

Petitions not a.n~l\rerod bu~ mot,ions filed , 1, SU8 

Appeals t,ric"q and awaiting decisions by the board .'I, 201 

INTERPRETATIVE nIVISION I 

Qu~t~ons considered by Int,erpret.ative Division No. I relate solely
 

to the meome and excess profits tax provisions of the several revenue
 

acts. During the.ycar the work has consisted exclusively of ren­


dering decisions on specific questions. Thcse, for th~ most part are
 

rendered in ,the shape of informal opinions in response to sp~cific
 questions presented hy the Income Tax'Vnit, and in passing on,
 

approving .or ~ommcnting upon letters prepared hy' the rnles and
 

regulations section. Occasional requests for opin~ons have been
 

made by the appeals division in conncction with cases pending' before,
 

or just decided, by the United States Board of Tax Appeals. In
 

addition to the foregoing, alI matters proposed for publication in 

the Internal Revenue Bulletin is submitted to this division for 

review aud approval before publication is authorized. 

During the fiscal year 1926, 894 cases have heen received hy this 

divi8iou and 813 disposed of. There were 236 cases undisposed of 

(In July 1, 1925, while on June 30,1926, there were 317. 

The work of this division duriug the period in qnestion has 

includeu: 

The deterIUination of the stand to be takcn in regard to the treatment for inoome ta..'{ purp'oses of installment sales of rcal and person~l property, repossession thereundor, and the preparation of 0. 

Treasury decision covering the same. 

Further development of the theories of depletion and amortization, including the amortization of land. 

The question of the proper treatmCJ;lt of bank disconnt and commissions charged on loans "received consideration in connection with 

certain de~isions of thc Board of Tax Appeals. 

The coustruction of the net-loss provision of the .various revenue 

acts by the Board of Tax Appeals required a revision of the theory 

heretoforc followed by the office. 

Pleas for exemption have covered a widc range, including the 

much contrQverted qucstion of salaries paid State officers and employces . (espeeially pilots), various charitahle and' nouprofit organizations, and the provisions of the 1926 act granting limitcd exemptions of income to nomesidcnt citizens; also the treatmcnt of allowances of Federal officers and employees under tho deeision of the 

Court of Claims in the case of Joues v. United States. 

The positiou heretofore taken as to rcscrvos maintained by insurance companies was revised. 

The definition of what constitutes carrying charges on unproductive 

property required careful study. 

The application of thc provisions authorizing the consolidation of 

accounts of related businesses reeeived considemtion. 

During the year, members of this divisiou have bcen assigued. ~n

the various audit divisions of thc Income Tax Unit as representativAA 

of the office of the general counsel. These representatives pass upon 

alllegul. questions arising- in cases in the division to which thcy are 

assigned. If the question is one of very great importance Ilnd not 

covered by prcccdffilt, it is referred hy thc represen tativc to thc general 

counscl's office for a formal opinion. 

INTERPRETATIVE DIVlBlON l[ 

The work of this division dming the ycar was .as follows: (1) 

Interpretiug thc provisions of law relating to the following taxcsadmissions and dues, heverage, capital stock, gift, cstate, excise, 

insurance, lcgacy, occupatiounl, oleomargarine, special, stamp, telephoue and telegraph, tobacco, transportation; (2) preparing and 

reviewinO' regulations, Trcasury decisions, informal memoranda and 

letters relatiJ;lg to snch taxes; (3) reyiewing and approyiug cluims for 

abatement, redcmption and refund of the ILbove taxes involving 

amounts in excess of $500; (4) assisting in the drafting of eohtemplated revenue legislatiou rclating to the above taxes; (5) supervising 

the disposition of real estatc acquired by the Government under the 

pro....--isions of internal revenue laws, and with thc approval of the 

Sccretary, anthorizing the sale ut public vcndue of the interest oftbe 

United Statcs in such realty; (6) considering and re....--iewing 

administrative questions of a legal nature alisin~ in connection 'with 

all internul. revenue laws, including the inspection of returns under 

rules and regulations prescribed by the Secretary and approved hy 

the President, and approving the furnishing of certificd copics of 

returns; (7) considering deficiency protests in cstate tax CILses in 

accordance with article 76 of Regulatious 68; (8) handling estate 

tax cases before the United Stutes Boa.rd of Tax Appeals. The work 

of rcviewing and approving miscellaneous claims was limited to 

refnnds involving amounts in excess of $50,000. In Junc, 1926, the 

work of reviewing and approvin~ income tax claims involYiug refunds 

in excess of $50,000, formcrly handled by the review division, was 

transferred to this division when the review division was abolished, 

and at that time administrative questions involving income tax were 

transferred to interpretative division I and the work of defending 

estate tax cases beforc the Board of Tax Appeals was transferrcd to 
__ 

Rt:PORT OJ<' CO,MMISS1QNEIi OF INTERNAL REVENUE 41 

Income fa:!: deficienc!} prvtest8 

On ha.nd July 1, 1925 • 2,436 

Received duriug fiscal yea.r e?ding JUJu,- 30,192(, ,· .0 

2, 496 

Di5po5cd of dll-riug fiscal y.ear ending June 30, 1026	 _ 2,376 

Pending June ::10, 1926 ' ~_ ______ 60 

During the year the divisiop. conducted 198 hlJarings and argued 

105 cases before the Board of Tax Appeals. There were 32 real 

estate cases pendiqg on' July 1, H125. During the yel1i., 3 were 

received and 10 disEased of, leaving 25 eases pending'July J, 1926. 

There. were 9 quit.c aim deeds executed and delivered. On July 1, 

1825, 11 cases were pending wherein sales of real estate had heen 

made b;V colleetors to privilte purchasers, ll.t ;.;ales under distraint 

proceedings. Fourteen similar cases were received dUl'i.ng the yell.f, 

.milking a total of 25. The number. of such cases elosed durii:Jg the 

-yeai· was 8, leaving 17 cases pending July 1, 1926. During the year 

.the following regulo,tions wore considered and revise,d-ReguIll.tions 9, 

22,43 Parts I und II, 47, 70, Imd 71. '. . , ,	 , Claim,s for abatement Mid Tefl~M

40 ImpORT OJ' COMMlSSLO:<OEH '01' J?'lTlm1\AL l:EYEXUr,

• 

the uppeul" division..'By reason of the procedure whereby taxpayers 

fil'C afforded an opportunity t.o be heard in the Miscellaneous Tax 

Unit it was deemed 8,dvisable, in the interest of simplification and 

efficiency, to eliminate the'hearings Q,ccorded taxpilyel'S au "deficieney 

protest.s in estate tax ruse.s and, accordingly, by the provisions of 

Treasury Dedicion 3783, itO further protest cases' under article 76 

of Regulations 08 are "J!eing pilssed upon by this division. The 

division is uow disposing 'of ull protests on hand from the date of the 

isElUflllCe of Treasury Decision 3783. 

The cases in this division during the ye:rT, ineluding the work 

fonnerly done hy the rev:iew division on income tax clQim;.; und pro­

'tests, lire gronped into six classes-interpreta.tive cases, est.at.e tax 

deficiency prot.ests, tax hoard Cllses, miscellaneous tax claims, income 

tax clnims, and in rome t.itX deficiency protests. A summary of t.he worl~ is as I allows: . 7nl£rprctatiuc cO·~I:·j

On hant! Jnly 1, 1~25 :______________ In 

Received during .fi5cal year elldillg June .10,' 1926 ._ ____ .849 

Disposed of during fiscal year (;nding JUlio;' 30, 19:!6 

Transferred to interprelativc di vEion L _:_ . 

Pending June 30, Hl2o _ 

E81ale i= dejicieTlcY']JwleslB 

On hand 'J Illy 1,: 1925 

Received dnring fiscal'year ending' June 3ll, 1926 , Disposed of during fiscal yea.r ending June 30, 1926 

Pending JUlie 30, 192(j , 

On h:md Ju]y 1, 1~25 ~~

Tax board cases 

Received dnri"g fiBca.l year ending June 30, 1926__ __ _ 

Disposed of during fisl:::'.l y~ar ending Juue'30, 1926 

Tr:l.llsferred t:o ~l)P~1lls dh'isiolL . • 

Pendiog June 30, ]926 

},.{·iscell'lfIco'uS 1= claims 

On hand July 1, 1925 

R.eeeh'ed during fisca.l year ending June 30, \ 92() 

Disposed of d~ring fi~eo.l yel\r ending Jnne 30, 1926, 

J;'ending June 30, 1926 '. 

7mr>mr 1= .claims 

0" hand July 1, I9Z5 ._~________

Received during fiscal ye:u endillg June 30, 1920 _, 

Di~posed orduring fisc ..] year ending' ,JUlie 30, 1926_ .. 

Pending June 30, ID26 • 

~.
 

c _ 148 

1,022 

928 

" _ . 51 

...- " . ________ J3,3 

___ 138 

271 . . _ 

_ '" 34 

'lli. 

_ __ 2i1

== 388 

103 

285 _ 285 

_ o 

_ 758 .• _ 2, 483 

3, 241 

' _ 3,231 

_ 10 

788 

2; 208 

2,996

' __ _ 2, 848 

Kin" or t.3X im'nlvCd 

Admkssiens aud ducs.••_
 B6\'''n~c . _. __
 C"plt"lstock. , __
 Estal~ __ ._._..
 E~ckse ._: .•
 

lnsu,unt" __ ._
 Legacy_._ ..
 lI.IiswllM1eou,
 1'.Dr,lti",, • __ .• . _. _. 

. ~rolltbltioll •• __ • _. _.•._. _. 

~~~~l:~~ ~~ :::::::::..--. 'l'obacoo. •
 

Trnnsportation .
 SpeOlhl hankers_ __ _. . _•. I ne~me '. _. •. 

liOn hand I.Reooi~'dl DiSPOIlOd! On hond July I, 'du"n~ of during J1J~e 30, W2~ r~3r . Y03r 1\126 

17~~56·'"

322' 

,08 "I
 fj~7tll"I "'I 

9(6 

W" (O" 

1[; 3~g ~~ "j Z 4 8 g , 3 

111728 0 31 17(' '201 10 91~163 0 H 220 266 1 

'" 20 37 '0 

19 lJ~ II; 'l' o	 .189 I~~ 0 

:1 7&8 2,2'iI'i I' 2,848 as 

TotaL •• __ .•..•__ .	 :_I-----:-~ 4,6\'1 6,079 158 Lottors •. __ . _. •.•__ ....	 • a;4 998 J,~21 ,21 

Claims. 'rcceived for /ltar Jul/l 1, 1.'!21j-June '30, 1926 

"' 

'§

"" 

'I· g , 2" 1·'1.1
 -; " ,~~ !;; :: ,g, " :;' 0 ~.§ '" ,"'0 10 

:?5.!ift1l,"a-:§i:ls.'5§·~ '" "" d r: Q .~,.c '" " g fI Ol, 's 8 , " " " ,.. E " ;;:: .. .. st.,· '" <: _~-' I<: l> lol >-< o-l ... ;:., :>. <ll ,,_ b '"' '" .... ."

o 

Jutl'. . •. __ --;;;-~"- -;-; "-'--;;-I~ ~--;-;-; -~, 7 -S~6 -'-'"-I~~ Al1f;"S~_._ ••• "I	 G 61 82 loll '2 0 3,:/1) )~ n 0 0 21 0 443 ·743, t~ September._ .. : j~ 'J m tOO 71 8 0 1 '2 10 :l.l 3 I H 0 3(;9 ,;~ '178 

Uc~"beL .. _ 13 ,5 143 t" 211 r. 16 9 ~2 2 :1 II 0 3S4 748, '192 N',,~"mhCL_ .... 13 4 IW I~, ,,2 4 0 I ~o 4 3( 1 171 0 294 71ij .151 

Deoember._ .. _... Tl 4 ~j 51 (l, S 0 ~~ '15 :l:1 3 ~o 46 so 403 II}! 

JanunrY.. _._ -....- 0 0 0 II 0 0 0 " 9 U 1 "I 0 3 H) 33 61 3 "ebtUlio· ..__ 0 0 0 I 1 0 I0 0 0 0 0 0 0 J 66 77 I 

Marth __ .... ._ 0 0 0 4 0 0 0 0 0 Ii 0 0 0 0 I 0 62 S3 I 

ApdL __ ..• __ •. 9 0 0 fi 0 0 0 0 0 111 I 0 0 0 0 4~ 71'1 " Ma. __ 0 0 0 • 0 0 (l ') 0 1" 2 0 0 I 0 00 M 1~2 I Jll!l(,~::_':::-- ._.. 0 0 0 1 0 7 I 25 1 1 0 2,~ 5&' ISO 21 

'rolni ·_· __ TSl i;lmlllJ!71370 ---;;-r""ir171170 1M ;:'.:;)lwl-6ml);'"!;:J; '.!Ill! WB 
_ __ _ 

42 

•
 

Rf:I'OIt'I' ut' COMMISS]O!\'!W O.b' IKTRRKAL llEV1,NUE 

PENAL 'DIVISION 

During the fiscal year ended June 30, 1926, several importunt 

changes were made in the duties find functions of the penal division. 

The first of these, which has boen in effect since oarly in September, 

1925, altered the previous pmctieo of determining accounting quostions as well fiS questions of law and the assertion of penalties, and 

eliminated the determin"lltioll of accounting questions by this division. Another change was the inauguration of a practice of proparing in the ponal division indictments in all cases referred by the 

commissioner to Unit.ed Stutes attorlleys for eriminltl prosecution. 

ThiB practico was lldopted, with the approvlll of the Department of 

Justice, in order to assist the United States attorneys to wbom such 

ce.ses are referred, and for the purpose of obtaining greater uni· 

formity in indictments in tax cases. During the greater part of the 

year this division prepared opinions lllld ga"e oovice to oflicers of the 

bureau, in cases involving liens, proceedings in distraint, search and 

Beizure, and sales and purehascs of property under seizure, but 

early in June, 1926, cases of this chnracter which did not involve 

any questions of penalties were transferred to interpretative division 

I, where they more logically belong. Since these se....eral changes 

wele made, therefore, the duties of this division hu....e consisted of 

(1) preparing opiuions advising t.he commissioner lWd the heads of
 

the various units of the bureau as to the liability for frand, negli­


gence, or delinquency penalties in cases where protests have been
 

filed by taxpayers against the proposed assessment of penalties by
 

one of the accounting Ulilts or where an opinion as to assertion of
 

penalties has been reqnested by any unit or officer of the bureiLu;
 

(2) preparing for referenee to United Staws attorneys, for the pur·
 

pose of prosecution, criminal eases llri1i.i.ng under the intemal revenue
 

laws or applicable provisions of the criminal Io.ws of the United·
 

States; (3) assisting in such criminal prosecutions by furnishing en·
 

dence for grand jury and court proceeding;;, preparing indictments
 

and briefs, and talcing part in arguments, trials, and appoals at the
 

request of tho Department of Justice or the Uillted Statcs attorneys;
 

(4) preparing offiee opinions, letters of instruction, and answers to • 

inqrnries from officers of the bure/lu regarding couduct of tax exumi· 

nations, special investigations, and general matters relating to 

violations of Federal penal statutes by tfl,)..-payersj (5) recommending 

acceptance or rejection by the conmllssioner of offers in compromise 

made by taxpayers charged 'with civil penalties or violations of 

Federal penal statutes; and (6) consideration of clfiims for reward 

under section 3463 of the Revised Statutes. 

In eases in whieh taxpayers ba'ie protested against the proposed
 

assertion of penalties, of what.o'ior naturo, it is the practice of the
 

division to grunt the taxpayers find their qualified representatives
 

hearings at whieh they are entitlod to present o....idence and argu· 

menls, with briefs in support thereof, and writt,en opinions are then 

prepared stating the pertinent facts, the law involved and the con· 

clusions reached, with the reasons therefor. These opinions are sent 

over the signature of the general counsel to the appropriate bureau 

officer. If no hearing is requested or desired, the case is considered 

and decided upon the evideneo in the file. Evidence submitted on 

behalf of a taxpayer must in some cases be referred to officers of 

REPORT (IF COMMISSIONER OF INTERNAL REVENUE 43 

the~buroau in the field for investigation and report before a decisiou 

cnn!':bo rendered. 

During the yeill', two attorneys attached to the penal division were 

8.S9igned for permanent service, respecti\'ely, in New York and 

Chicago. Attorneys from the division frequently are sent to various 

poiuts thronghout the United States to render assistance requested 

by United States attorneys in criminal cases and under appointments as special iLssistants to t.he Attorney Goneral, to conduct 

gTand jury proceedinA's and jury trials in collaboration with United 

Stlltes. attoruey". Whilo it IS recognized that criminal offenders in 

tax cases should be personally punished for their violations of law, 

sllcyessflll prosecutions have- the added and more far-reaching effect 

of impressing upon the taxpayer's community the results of infractions of the Iuw in tax cnscs, and serve as 0. warning to other possible 

lawbreakers. Tbe penal provisions of the law are, of course, inci· 

dental to their general purpose of raising revenue, but tho successful 

proseeution of numerous violators of tbe tax laws is believed to have 

resulted indireetly in the voluntary payment of large amounts or taxos 

legally due. • 

Cnses referred to the division fall into two gencral classifieatious, 

viz., interpretative and law cases. Tbese Ill'e subdivided so that 

unde.1' each classification there are income-tax cases and misce!hmcotls 

ta-'\: casos, the latter consisting of the large variety of cases other than 

income-tux eases. 

At the beginning of the fiseal year thero were pending in tho penal 

divii5ion 1,400 cases. Now casos to the number of 639 were received. 

makillg a total of 2,048 cnses under consideration during the yef\.l·. 

The number of cases disposed of was 1,281, leaving i6i pending 

June 30, 1926. There was, therefore, a net decrease in cases pending 

at the close of the year of 642 cnses, or appro:<imatly 45}5 per cent. 

During tho past fiscal year a survey was mado of overy caso in the 

division, and wherever possible action WIlS taken whieh resulted 

either in the prompt closing of cases or expediting their final eonsideratioll. Sucb action was, of course, not possible in t.he eonsiderable number of cases in litigation and in certain others ·where 

the division was dependent upon other sources for the furnishing 

of csselltia.1 information. 

Details of the number of cases received, disposed of, and pending 

are tabulated below: 

lnlerprctalwe ea,tu 

Pending July 1, 1925: 

Incorne-tax ca.~es 4_. _. _ _4_ _____ 750 

Miscellaneous t/l.X caae3 • _. ___________ __ __ _____ __ _ 146 

896 

Received during fiscul year ending June 30, 1\126: r!Icome-tax C/l.Se8 _ 335 Miscclianeoul; tax cw;;es_ ____________ _ • _ 48 

383 

Total interpretative enBell p",nding during fiscnl yenr 1,279

Closed during fiscllo\ year endiag Juue 30, H126, Income-tal: cw;;e;; • __ _____ ___ ___ _ 7Jl 

MlllcelllLneou~ tlLX CIUlIle _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ __ __ _ _ _ _ __ _ 172 

"3 CJ>!;1llI pending at closc of fi6cal Yl'.3.r June 30, H126: Illcomc-ta:x caae3 • 4. 4 _ _ __ _ 354 

MIIICello.IleOU8 tllx c:ae<:a_ ______________________ __ __ _ 22 

376 

11111 

, I ,I 

i, 

11:1 
.44 ImpORT OF COM;r>llSSIONER 011 IX'tIWNAL ,HEVENUl<: 

Law caBes " 

Pendiug Income-tlLX Jul~' I, 1925: elLSes - - -- - - --, 2115
 

Miscellaneous tax easr-s. • . - - - - - - 218
 

513 

·.Received during fiscal,yelLr cading Jnne 30, ~926: Incomc-ta" ClLSCB • - - - - - - - - 126 

Miseellullcous tlLx cases. , - - - - - - - - - , 1.30 ---- 256

TOtlLIIlLW CllSCS pending during fiseal yelLI" _ 7.' 

Closed during fi.'!cal year ending Juuc 30, 11120: . Incoull.....tu.x caSe3 .. - - - - - - - - - 178 

1-tiseel1l1llCOUB tax cases • __ ~__ 200 

31& 

Cascs pending lLt close of fiscal year ending June.30, 11126: 243 t Income-\,.o.x cases ---- - - - - - - - --- - - ---- --- - --- --- - -­ Mi6cell1Lj1eoliB 148 t.a,x eases --- - - - - - - - - - - - - - - --- - - - --- 391. 

Cases pendiug 011 July 1, 1025_. 1,40D 

CasCS re,:ei"cd during flScal )'eaT .. (1311 

Totu.1 cases pending 9urinp: fiscal ~'eo.r - ---~. - 2, 048­

TotlLl C(L.Ses closcd during fiSClLl year 1,281 

. - TOtlLl cases pending July 1, 11l2IL ~_______________________ 76T 

The following is a statelllent of interual-revenue crimillt\l cases 

handled by the distriet llourts of the United States during the fiSCILl 

year, Il.S fmnished this oHlee by the Depll.rtment of Justice: 

Number 'Or ClLses pending July 1, 11125 T 1,794 

.Number of ClLSes commeaced during fiscal year ellder! June 30, 11126____ 482" .Number of e(L.Sr-s terlnill.ll.ted during same period -.- - - - 811() 

NUinber of case~ pending at close of husiness on June 30, 1920 •• 1,3S6­

.The El.hove figures inelude, of course, the large. number of CUBes 

referred directly to United Stn,tes attorneys hy eollectors of int.ernal 

revenuo throughout the United States. 

Clainis for reward for information rell~tive to violat,ions of the 

internEl.I-re~'el\ue IEl.ws, su1lmitted under the terms of GircllI"lu' 99, 

revised, promulgEl.ted. in aceordanee with the provisions of seet.ion 

3463, Revh;ed '.Statutes,' were filed and disposed of during l-he yell.F 

erided June· 30, 1926, as follows: ,-­ Pending, July 1, 1925, 7; presented during year, 10; disposed or 

during year, 4; peuding ,July 1, 1926, 13. 

In addition, 10 infoTlnll1 elnims for rewlm! were dispoged of Jmillgthe lll.st fiscal year, either by closing the cnst)S after the lll.pse of six 

mont.hs, without reeeipt, of further in[ormlttion from eorrespondents, 

or by letters advising informer::; of the reasons why [ayonJ,hlc' consideration could not he gi\'en hy this ofliee to fonnal clt\ims, ir 

. present,ed, Four clEl.ims for reward were allowed by this offiee in a tot:11 sum 

of $10,764,98. ' ' ­ The 13 elaims pending n,rc awaitillg receipt of rllports frolll the 

field oflieers of the hureau condncting im·cst.igEl.tions iu tho ,cuseS in 

question or the dosing of the law cases with which such ell~illls Il.re 

assoeill.ted, C!"IL DIVIS10"" 

The Clyil division, in cooperation with the Departmcnt of Justiceand the United States nLtomeys' offices, IIlUldles uJl (;jyil illtel'llalrf','''_lllll\ '~Ilses pending in the Federal court>!. Thcse cllSeg include 

ngpORT OF COMMISSIONER Q}' INTERNAL REVENUE' 45 

the prosecutiou of suits hy the United States to recover unpaid· takes 

.and the defense of suits brought by taxpayers agEl.inst collectors of 

internal revenue or the United Stlltes to recover tll.xes alleged to 

have been erroneously assessed and collected. While the United 

:St'El.tes attorneys El.re charged with the responsibilitY,for the (l{)llduet 

.of these ell:ses, the El.ttorneys of the Civil division asse·mble the evi· 

,dence, propll.re and brief the cases for trill.1 bot.h El.S to the facts and 

the law, 'llld an ittOq-lCy of the civil'diyision is usually prosent to 

.assist at the trial. In most ~nstances the trial of the case, at the 

suggestion of the Unit.ed States attorney, is eonduded by thc attorney 

-of the ci~il di..--isiOn. WpeTe cases El.re appealcd the attorneys of. t~e

'eivil .di~Tisi?n a~s~s.t· in prcpnring !,~e rocord, and II. brief for, th~ Il.ppellat.e court IS fOf\varded to tho Urnted Sto.te5 attorney for prmtmg and -filil~g, CfJ,SCS in ipp'ellnto co.urts are frequently argued by the attor­ n~ys of tho' civil division, In appeals to· tlie Supreme Court of the 

Uqited _Stll.t-es or petitions ,for certiorari the 'petition'is prepared in the 

.eivil. d.ivisiou and forvmI'ded to the Department of Justice, and a 

brief is prepared for the nse of the Solicitor General in t·he IIrgument 

,of the Cllse. . Tbe principal centers of litigEl.tion with reference to the numher of 

.cases pcnding and the' amounts involved are Now York; Phillldelphia, 

Boston, Chicago,Pittsbmgh, and San Fnmcisco, , _:rhe following civil intel'Oul-reyenue tax ell.ses wcre decidod by the 

.Federal courts during the fiscal year 1926: . 

D""Jded lur the I Deci"~ agci.nst I I~"al~,)\ . Uuvern­ To,", the Go,·, ",.UlJ\eUl I 

men' ernment un" [or I,a'!,,,}·r.r

, ·········uw 114 ,,1­0 Ji9 DistrirtrourtS •.•••.••••••.•• W , '(;ircult "ourts of ((ppeal_ .. _••..•• _ .••. " 1

n ", " ~~~~.::~CS~~I::S__:~:::::::;::;::~::::::::::::::::::::~:::::::::: '::: ,_~ " 

,~ .Totlll.:••• _••._•••• •.••••.•:_.....----0--·-•••..•• -_. u, ,. n 

, The number of civil inte1'llal-re"enne tux eases pcnding in the 

Federa} court:;; Itt the end oJ the fiscal YOllr 1926, c'onipared with tbo n~mhel' pending El.t the end o[ the prlwious fiscll.I year,'i,~ itS follows: 

-~..!~

2.400 

~l ~, 497

w " 

During the fiscal )'cnr, 1,983 new civil euses werc received and 

-2,080 civil eascs werc closcd, ]4 interpretative jaeketed cases wer.e 

referred to the eivil divisiou Il.nd closed, 14,639 letters were written, 

·11.41.'> mml1crundll. prepared, 508 u>JCgTlIIIIS, 68 Tretlsury decisions, 
--

46 

• 

BEPORT OF COM:M;ISSIONER OF I~TERNAL REYENpt: 

and 162 briers. Civil ,compromise cases re(:civ-ed during the fiscal 

yea.r numhered 434, or which 372 were disposed DC, 182 being rojeded 

and 190 accepted; t.he tot:Rl nillounl:, claimed was $4,464.,360.11, and" 

$1,957,939,01 accepted. '.. A digest of imporl:,a,llt l:.ax cases decided b:y the Federe.l court~

during tho fiscal year is round 11.1:, the end of the stll.tistico.l tables, 

intra, pago 205. 

A seet,ion oC t.he civil division is designated as the bankruptcy, 

receivership, and com~romiso section. This section .handles all cases 

in which claims uro filed by coUedors in baokruptcy ana receivership proceedings and claims against the estates or ipsolvont pernons: 

EVIdence in support oC the Government's claim is assembled in this. 

soctiOD and forwarded t.o the collector or t,he United St,ates at,torney 

Cor use bcCoro t,he reCcree or kustee and the cour~. BrieCs are also, 

prepured upon law points· involved Cor the use of the United Staws 

at,torneys in ~oU'~t, proccodings, and in impertRnt ca~es an at,~orney­ Crom t,he sect,ion is prCB6Qt" at t,he t,rial. _In addit,ion t.o t,he .abov9· 

this section ha11dles all compromise cases involving interest, and-delinquency penalties, exclusivo oC civil compromises and compron~~os of 

specific penalt.ies a~d f~aud ea1Ocs.· ' .. ' . . . ,,' .. ,.' .., I 

The work of the.secti9n for t,be fj.scol yoar IS surpmar~zed:as Col~oW8:­

,.. Bankru.lllc !!; r~cduer~hip, <llIdimoluent"". 1 . .:-1 

. . ,I, . r •

Ca.sell 'pClllling July 1, 11l2!L ~.--_-..:------ 3,783­

Casos closed d~ril\g y'XH , ..: ~.~_ ~_' ~_ -: ~'- - -' 2, 560' 

Cases pending Juuc aD, 1<J2(L - - 2, 478· 

In t,he 2,560 casos closcd claims were filed in t,he amount, of $6,622,­

622.94 and tho sum oC 52,106,632.58 was coUecwd. 

J n811i1,,~..1 compromi8e8 

ClIoSes pending July '1, 192.) , __ ____ 4.72' 

Cl1Iles closed d~rillg year . 1,141 

CIIoSOS pending Juno aD, I <J26. __ _ ____ ________________ __ __ __ 320· 

OC t,he 1,141 cases closed 3G8 were accepted in t,he sum oC $1,686,­

394,72 for t,axes aggregatiog 66,737,825,63, and 773 were rejected. 

Interest and ddi'<quenl:Y pC"Jl.ally CDlIIpromi~e<;

Ca.se.s pending Jl;Ily I, 1025 t~ • _':. _ _ _ 936, 

Cases cLosod rlUrlug year • .' __ _ ,,4., 911 

Cft.SC!i pending June 30, HI2lL . - -'•. 1, 330· 

New York loads in t,he number oC bankruptcy .Illld receivership· 

cases, Collowed by lllinois, Pennsylvania, Massachusct.ts, Now cT~r-'

sey, Oklaboma, CaliCornia, Texas, and Ohio, 

SUlllmary of work, oJfil:~ of general coumcl, fiacalll~ar ended June :Jo, 19tr; 

Fl"'l &>cond 

__________________________1 qun,]."r qUllT(~T

LoJue.r'I'n'It'''''d __ .•••.•••.• __ .•_.••• __ •• _•.. _ Idtor' B~I>rO'·"d•••••••• __ •••••• _. •• _•••• _•••••• " ••.•_ •••• _ 1l,Gl3-i l!ii 10,8-'1 1M 

'I'r"""urj' <1,,.,1"0'" 1""1""0<1.... -­ ..-­ .••-.-••-••-•• Tl'C'!I-.ttrrd~eI,loJ\.nl>pro"'(I. .••• ".••.••. _••.•• •..•_ ._ ...•_ :IT 

4 31 ._•.• _ 

1IIr.u'oran<1um• .I""IUrud.••_.•••• _..,.,.·_., .• ._._. __ .• ,,_,' 6,982 [ ;,lI04 

T,•.IO~'~"l«I'n'J',,,,,,IGn,lnpl",,V~d) .. __ .c;._._. ..~.:.:. 1•. 1 '.~.; .,) r.a\' :»J -" ,": Mlmoo~rul'l"(I'J"'I..r"'lnu<lnl>l",,Vl"l). •• ._•. •__ .' G ._. .,._ --._,-.- --T' ~11,,·"I!~~eot1'. t'tl",",_".\o",,,,,n'.,,lu,,,,, ,.("., not lnd\,d"d 'in .,' , 1 

"I'''~~:~; :.~:: :'::: :: :~':':~'~':::::: ~::::= ::::::::'.. ::~~: ~t ,.. :~~ ~~;I~' .; ~:'ll~ ,', ~:,' ,~r, .'-;;,,':';~

Third IFourlh 

qunr1~r... 'In"rl"' 

O,(Wll ;.~"I ?.. 7'l 

:l~ '''' .-----.i I,' 

1 lO,'i~ I Jr..:tO'" 

ImpORT OF COl\BHSSIOXER OF l)/TERNAL RRVE,NU},: 47 

SUMMARY OF SUITS Al"D PROSECUTIOXS 

Thc Collowing is a stat.ement oC intermd-revcllue and prohibition 

cases handled by t,he district. courts oC thc United Staws during the 

fiscnl yenr cnded June 30, 1926, as Curnished this oJEce by t,he Depart.­

ment, oC Just.ico: 

Internal rroenue 

_______ I~ICrlmlnol

1"Ilm""~ ca8C3 pending, Jnly I, 11l"'-'i ... ____________ _ _ ._••••• ._ I, ;~I

1\'uml>cr cns<'S oommen"".J au,ioR lbwl Y<'ltr ~o<!ed J"oe 30, JI/26 • _. _ 1,120 ',m.., 1"1ltnllr.r =0>'; l.i!,mluo(oo o1urio; ..me period , _. _•• . _ 

1\'uml>cr C::l$"" l",oo1lo~ 0\ cl~ or lolL<iloe>l 00 I uoe :SO, 1(126 __ • __ •• __ • __ .. ._ '.'" J, :l6lI 

""" 

Proh.ibiti07l 

CIVil I CrlmlnnJ 

1"",nl,", ""c" I'c.n,llnR, j"l.. I, 10~".................. __ ._. _
 Il,OW NUIl,h", """""" ""n"".o""d ~"rlnR d;c'~I.v.~, ,'ode,l June:SO, 1026 __ •• • ._. H,(.42 Numl>er '''",'' lnrml""l,·,I ,Iudnl[ ..',," ~ennd __ _.. _ Numb", """,'. poo,lin~ nl 010<0 01 bn",,,,,.., "" JU"e ~u. Iq1~ ..•_•.• _ ~,~ "~'

BUREAU AND FIELD PERSONNEL 

2-1, ;&1 

H,402 

~~, ~'l\I

1II,7411 

The Collowing statement shows tbe number oC employees in t,he 

Inwrnnl Revenuo Sen-ice on June 30, 1925, nnd the number iu t,be 

service on June 30,1926: 

,""" ;'0, IJ''''~ JlJ, 11r.~ )112~

loc,""",­

(+) 0' 

dcc«"", 

H 

---­ ---­ f".ml!I"~·"s I" W nshlngl.on -.. _.•__ •.. •••• ••• . I . Cnll"",wrs' urner--s ••••••••• __ •__ •••••• ••••_. __ ••••_••••• Inlcrtlol ...w~.uu" a~c"ts' loren (inca",. """ c.state laxes) _
 [n"'r",,1 'o.... nu~ 8~~Ot'> [oree (ml>ololloneous auG ""los t""I'S) _. ._ •• ._.
 

}'rohlbJU"n field ""r\"lce (lnoluding nore"lie orn""rs) __
 SUI"''''ls"", oll1<'co""ts nod collections. _•• _•• __ _ ___ _••• _•• _•__ 

~'i£~~;~~~".':': ..~~:::::-::::::::::::::::::::~~:::::::::: :::::::.:::::
 'rotal. -. .••_._ .. __ .• ••.••. __ •__ •• _. 

&.1:6 4.&U -1.al3 ~, '.>'1 I ", ~;~

~. 01(1 • 3. roo -~,

+~tiG ,~

.. -~

3,1'3 ~, ~lOI +"-, " '" 70'8 , '", '" '" 

W.~ H.1lOO J -1,430 

, Y.~r1ush·e or !-l'mporor~' empln.l'ces. , ExolU-'h'~ or 18 l.i!mpor"" """piny..,.. 

Under t,he/rovisions oC t,he ret,irement, act, 18 c1ll.Ssified employees 

wero rebino in t,he service aHer reaching t,be age of 70; 38 were 

r~t.ired on tUlIluit,y, 11 oC t,he latter being retired on account, oC tot,a! dlsublhty.
 

Respect,Cully,
 

D. H. BLAiR, 

CommUl81':tner oj Internal Revenue. 

Bon. A. W. MELLON, 

Secreta,ry oj the Treasury. 

l 
- -- - - --- - - -------- -

----- ------------

•
 

~--- ~-- -~

.
 
TAFlI,F. l.-RE(,ElI·~':iI1 FUOM SPECIFIC SOURCES OP INTEUNAL nEYENUE, FJeCAL YEAR ENDED JUNE ::10, 1026, flY COT.T,ECTlON DISTRICTS 

DL.~lllc<:l ~pir1t' and a1coholie hevemge. 

Still 0' 

Bj)a,kling 

Wlnp.ll. 

cordials. 

. de., 

16 cenLs 

to $1 

Rouled 

in nond 

sj)irits; 

ClISO stamps, 

each 

10 cents 

ne\'e'&~e

epi';t.

d;Wll<,rl 

from 

fruit; per galloll, 

$6.40 

Ol.her rna· tc,lnl.; per gaJJon, $2.20 

Xonbovorage spints 

distilled fromFruit; • per~allon,

$2.20 

GiILs­

~,~t\jl~r (,1 

ao)' 

rtrOpc,(y 

hI' "[[. 

Rectified S~~:ts

r.l~i~:s~r c<port; 

i(~1llp.j.

per CJdl 

gallon. 'I lind 10 30 cenl·~ ""IlLs 

.' --­ I . 

s-r~: ~G: ?:.II 23, 2~11~ ..: :I···· : ::.: : ::: 1 ·····:····1::::"·--.. -­

1,4~: m: ~~ J04. J~-M ..iH ~~9' ~G .ii;i~!i: ;i7S:i-i .:..:::... . ..$O'io '$i;-i26 ooJ $.1f.~:~r.7: ,iii ~,734,231.17 272,741[>0 (i.!l.~l{;.J\.. _' •• 7l~OC 34,40,\.11 

I, I W. ~03, 80 

1 

' 8, 3lL 67 •• _. _...... 42. 06,.:;;2 ••••. ••• . _•••..•••.••_. •••. ••• .• '" 1~4.788,37 14,981,87_••.••. _... 2.11-1 .. •••••••• --"24:~"l

ISI.812,12, 10,0.,;1.63. ••••••••.•.•••. __ •• _..•••• 

J. )50.103 WI 20.62') g~.. ." 1 -.-. ..­ """ 

43').0;,1.74 .. •.•• . • .•• •••• .., •.••••.. _ 

2;-II>.9o.~ Zl l~ ItS 73. ••••••••••••••••••••••··1 ---.-­ -.. ------­ - . 

4, ·M: ~~ ~~I' H5' .j.J~.~..g .. ii. 23&04 ·-2, iDS: 743 62 ••••• ' •••• $J 67. QY :::::::::: -.i:34,',2: 00 

00 

" - --4s:iiw:4{1 

578.886 OJ 7,2~7 (1111 .." 3,ro:.~93,50 .• ' . ... .••••••••• 0. --­••••••••• 

1.12li.039 9~ 2.';,444 67 ••••••••••• 2.163.633 09.. .•••.. •.••••• _•......•.•_ J, 1lJ(). 772, J71 ~, '119. l~ __ • • •• _. ._. $'lG. SiG, 00 •• "__ •••••••••\... •••• ••••••• 

180. 4~0, 4,"1 ll, !N.ll, &l •••••••••••••••••••••••••••• -•••••••••••••• _ ••••••••• __ •• 

305,773.(1',0 ]7,411<58. __ .• 2,057,)5')_7~ •••• _. • ...••. 3g.21~OO 14000 mI. 949, Q~' 31, 50J. 05 _•• _•••• ••• I, 095. 001. 87 ••••..••..••.•••.•_ .. 502.G8~, 14 ;1, 7J7.~3 •• _.••• 1_ ".---. - . 

J,442,8~~.()1 :3.8.686,1'0 __ ._._..... UlO.llL45.......... J53,S.\ 1~7.2~1' ~.If~;,,? 115,70 

fj. U\,. 0:18, 65 1ti7.193,~,\ .• _. l.i:il;,6OlJ·'!-4 •••• _•• _ 6,070.23 "~-'".:;r) 4G2.~ 8lti.00 

1,7SI.)~161 77.1131,03_.......... 428,7J9,-lu •..• ----------1-·-··············· 32 

d~~: ;,~U~ 4~: U,Ui ' ',:."';.:.•..'. '.:.:.: '.':. :.:.:.,:.:.: :.:.: :.:. '." ..'..::J::: _ 10 IJ'J 701. 5,l1. f,l ' •••••••••_. •••••••••••_ 

r,ll,.\7J.~5 27.011,J8 .• _._ 11:l,5r,l~.1~ •••• .:_ J,~~.~ 2.288.73 lJ';,:;45.M 32,193.49........... J97,9u. "" •• _."._" 15, .•••__ ._, .•.• 

6, m:m:li... ~~: ~~~ :::::::::::l ::::::::: ::::: ::::::::::::::::::::: :::: :::::: ::::-­- ••• - .-•••• ~;: 00 

~i: ~~: ~~ ~: ~n. ~~ ::::::::::: ::-­ ----.! - -- .•..•.••.. --.::: ::::::.::: ----5;7~il:7~

2,350.093.43 83,2~7.S'" 1,367.71 •••. __ ••.. 1 14 [jil'.'.""_ 18.502.&1 

19, 51~: m: ."00:flii: an :::.. _ ----f.il2;'m:67 :::::::::::­ 700 44 . .. "70i'OO ..3f.S:4J8. so 

$8, 27fo, liO". ,~I

I,m, 910. 7; 1,~~I,'l-1.gl

,~1, 2')". ~27_~1

4S, oj,',(l. 391. IS 

)1.9;.'>.;1)1.5"1

~~,OO).311;.n

?, f>:j~. P.:l-l. ~~

~;~, 9~1,. 192. ~(;

1~, 4.10, SI)4, 891 G, OCO. 722, JOI 1,128,8:3S0. 

IoU, 073, 73,j, 00 

1 

7,787. 514. 7~

24,922,712, .lUI 

)I, ill, oW, flO 

I 10,5&2, 895, G~

)1, G:>8, 7&1.32, 

J'J. 582, mo, 41,' 

~.r>9l.:J28,U71 10, 1l:.l7, 080, J2 

JOO, or,. :II~. S8 

lJJ, \l'JI. 2~". r.li )0.578.~Ir,.oo

23,~~~.;~oI.SJI

3,526. 50.1 ~ll

~~, r,SI.lll2 S'I' 12,!Y.!J.Sll_6l 

J. 967,9j~. 61 

6,172.51B.771 

450.979.00 

3,012,755.76' 

I(;.~, 107. 25' M, ~rlY, 771. 281 

~8,~: 4~: ~~I

$5.296, 4::4 ~I $2,979,772.201 

9M, 4'IV. U~ G08. 43U. 82: 

2.5UO,Il2r..9" l,SO),~97,U~1

32. ~26, 187.80 20, "Jr., 140. 01 

ZJ•.\07, 215. 52 21. U4:1. 175, 1'6 

7,Un,S5.1.M 4,211.81S,011 

14,1lO7,AA:l.54 14. Og3. 363,21'1 ~,~7~.gC>2.)4 3.0<;5.772:14, 

)I,5Il1, 152.88 22,42S,339,~S

~.l~S. \l'}I, 73 4,327.870, 15 

i. ~n, y",,, 7('1 1, :'.!!~. ~~':!9, "U~, ~iJl, 23, .,.." UO"· 0" 

98,07,1. D7-l. M~ 70, '..;m: I ,~,_ I~'

4.386, mo. 56 ~,;oo, ~It 20 10,1,20. JOJ_ lD ~. ~Q~. ~(IY.411

J~: ~~: g~. ~~ t ~~:~t;: ~~I R,582.478.00 [\'0:;~.~5:l51

:' &10. ~7,1. ~1i !,. ,1~~, (~;S 9'J o 007 o~2_ "'1 >,~. 7Gf.. r,,, 21'.~78:4U2.7J 1~,S,.~.""; 41j 

,'2. 7'lO. 51". 7;1 Ii, 2Oi, 801. J:l 

7U.8OO, 315. 33 32.181, U~3, ~lI

6.653,4 L6. 4ti~ 3, ~25, 400, HI ly.:JfJ7.)~I.%1 9.070.219,95, l.g:,o,77'<.~ 1,&17,911.011 ~,.,glO,["'-:llI 1O.871,127,J71 8...~~,7,~I.M 4.125,OM.6IJ. 

I, I8-I.\ltl7. 1',) 182,081. 32 

3. OO~.ln~. as 2,270.051, 30. 

260. 7H. 3S 100.264.62 1. ~~. 9~!>. ~7 1,687,770. 19' 

7.6lO.033.21 S,072,J3~.rrJl

30, 39R. ilOR, 31 20,1;),I~~.U7,

305, 452. 25 26? 007, Ij(J 

14,431,173.2223,83•• 111.2'. 

AI..t",mn_. •. AT;'OO.. ••••••••• 

Mho"" .•.•. lst Cnlifoflll.. 6th OalJlornia 

Colorado_. ._ 

Coonl'CUnut_ 

fJel"wanL. _...••• J'lonG _ GeorgID •..•_ TTnw.iJ __ ••.....•_ Idaho.• ....•. 

m Tllineis.•.•........ _ 8lh lIHnois_._ 

Indiana 

lowa_ 

K..n$<>S _ 

K.ntl,.·ky .•.... 

J.ouisi.n" . ~l,ine= __ .•.... _ 

M~r;'borl..

~J 8..,"ch"eotl', ..._ l,t MiL,hi~,,".. . 4th M;"hi~"n •• _...._._ 

~linll""ola .._ l>Us.'I>.slppl ._._ .•. 

1st !>lissomi 

Ri~~~.'~~ '::1 ~~~~k-,::_ . New l!c>npshlre 

l't :.lew Jersev_ -••••-­ '.1 Mh Kew I",sey__, _ 

New 1>Iexico•.•••••••.•. , I!ltNewYork_ 

... " ._~-_._-----

. ''The ~I"lfe, con""roWI{ ,ntWIL,I·"'''enue rccPlp(~ ,"" ~I\'on III [hl< <lI,(eIILcn I, "iltcr [rom sud' RlrU"_i rarr1e~ III olher 'l'rea.ury ,lM.m.n(, shoWing tIle financial e<mdltlon of 1I,e 

Gavatnnlant. lJOl'lu,. lhe Jorme' "'~L>"I,m( r"nccl';ons h;' int."rn~l·ru'·cnueoffice" (hruu~lloul tb~ rountry, induding rlCjl0"i to hy po..'lmos(o" of amouoJ.~rel'<,IVrU r'om "ale 01 in l~rnD I. reVenlla "amll' and 01'1'0.<0(, ol IOI."rn,l re\"onuo (>'lTlecte<l ,h,ough customs Omee". ",h,l~ 'he IMI., r~Dr";cnt tha <iep,,"I(~ of I.!'rne col1ec(ioll!! ", ll,e 1're"sury or doposlta,i"" dUrlol/ 

U,. fls",) 1car con""rnp~. lhn 'lille,,"'o"o ~l'ing <iua 1.0 lh;! 1,"'1 that some 01 (h(, collcclion. In ~h. I"tt'" I",r~ 01 Lhe nSCl\1 ye"r can llO( 1'0 <1cl'""il.eol. or nro not rnpOl'l.ed I,D tho Tro'''''''Y 

RS depo,ited nnW nile, Illne 30. I,lm" carrYIl\i{ (hen' ml·o (h~ (,~loWI"~ 58cal year 0' '-",,"ro1ed m (he ~ln!e'nOllls showing the condition of the T"""lItv. 

'Inclu<1"" $15.7lH.l3 income 1:''' on Alas1<~ ",llto~'13 (Uti. 01 Iul~' J~. 1914). . 

71G. 013. 5-i ~7,\I37.30

ll. llOO. 00 

91. 20 l~. mt. B5 

M.OO 

),312.00', 

-··i2."oo 

·:1160,52i.JJI.milarl,g.1-I,72~.69 JOO.471,Sti7.66 ~"628,~!16.93 473.633,37 35.200,28'1 3udH.22 ._ ... 1 :llII.171 ._;~'.""I. 15. O~, ~~J. 3311~~ m, SSG. 05 HO, 2&2. 008. 28' 11.003.034. 15' 259. 3M_ 2\1 • • 2, 65f•• 32<1. 42 .••.•.•.•.•.••••.• '.1'. _ 19,~7I.H3.21 1~.2·19.323,OO 3S.~,772.11 6.110,867.08' 61.261.78 ......•...• , 34,605,78 I 

6,MP,J'12.)31 e.738.~W.95 13.r,Q8,OO2.U~ 1.331,887.141 r,,9S8.~2 .··i···· -­..-......... '1 19.D~ll.7(17.511 J2,378.3MP5 11.P7S,Or,2_4~ 1.792,009,041' 60,,~93.J6 ••.••.• . _..•••...•_ ••..•. ' ::::::::::: 12,853.011.70 4.824,325.'W 1;,67',~3691 605,759.01 -28,0112.13,••.....•.. - .-••••.••••.• - I 

489,073.43 289,Oj5,25 778, (J$. (;S 54,861.33 2/iJ,7IJ ---...... -........ •..• .'~'.','OO" 1~,.69,783,18 9,'i32,8W3l' ~'\l.2n2'G3G.~21' 058,9$7.80: -27,678.161

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•
,,=====

S s or I"TERNA.~ R I;Vl;NU:r:, F I/!ICA[, YrAR Eli'n"li:I1 JU.NE, 20I, lIY COr-U:CTION DIB'rRIGTS­

" 

I.-RECEIPTS PROM SPI:CIY[C OUflC& Continued '0 

--- _ 1 

--------,-' -- - i-- -"'-,-oo-I.-,-,-,-__-,.-,-__,.I-.-__-,-.,-".~-,,'~,-",'•.i-:.:,-:,.,---.'-:.:,-"--.,:.1':,-,,--,,-:.-,,--,.-,,.:-:-:::1.,:-:'::::::: ~!l ~I ..~;: ....~~.~I ..~: ~' .._:~~~~:~~I:::::::::;: ~lt~~::::::::::::::~~: ~~ :::iii~:~~II-' Ii; 298, iii~:!~ ::"::..;i:~~ . 3~,' ~~:, ",M,: ..",',','.".:,00,', ','.',','.",',',',:.',",1:,.".".',.•,., ',', ~& l~: l~ 00 m00 - 3, $15, 

]stCa]Ho'nl..... _•.•• _ -I 271..71I' st],calHornill..__ ...• .•. aCIl4.'8 7.26 ...... 

.•• __ .•• .• _ ~''"'"'' • 1'000 4~L70 151.70 ii8:~ R. 30;~"'-::~ •• ,';/l 3,173.J(' t~~~I:'_:':::_: •••• 2:i'~ Colcrado•••,. __ •• _•••• .••.. 6_~ - --- "'--as IO;~~g.~ "·~,··::::::::::I::::::::::I !J&\ _._: __~·''-4401.31 M,W7 01. -'S.W ] Con~ectlru ... .•.......__ •..__ ..__ H.gS 400,.~1·1 m~:07,::::::::::, ' ..,,','.",',:':':::::::::: . _ 47.00 9200 2,~ll4ro f •..•..
 n'r•.w"'o----------------···!····_·s:i81 1l,5Z7.62 __ •.. ._ .. 78~7, _ _ l~:g: 6.00. .... __ •......•..... 

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"-"'--""0 '~·2 ~~ 37 ~8.S.' .--.----. .. •••..••..• 78 S3~ 50' 528 00 olH 00 ,.0.30 •••• _•••• _. Idaho__.,_ •• - .•-- ••- . 'j,'iiiM:iJ8 .-. 15, IM.39 I, 7"', IPS. '" ,"" , . 6~2. '. 268: (l(l .60: 001 16, Bl81S •••..•••.•• lS(mIPO~..•...•__ .•• __ •._., ' •.••-•••-1 ~~,m:n····-~5:00:::::::::::: ., ... 42&19 271.70 ~2f\OO MI)] 2,~~,601_':~'_:"" 8tblllinol. ---··-········"-17··-····--iiii·i5· --I, BW. 00 , I . ~i!8.3-l 2~lro:rm '7200 17000 ~OI.30 ••• _.•• _ IncSlann., .•.. _.. _....••_. __••. L,50 "'-"'-""1 l~&~~: ._._.::::: ::::::::':::: ::::::::.: l~ . 4i 00 41l. 00 li,!T.:lt (0 2, ~1O. \l4

jg:~::::.::::.::::::::::::::-: .. -.- ·"2S7'6jS:7~·-'··-·M.-7~ 6.6~3,5H22 00.00._ .. .. _ _._.. 1Z2.% ~[£ 93,00 24,00! 7'190,191 47.114

X""tlld'f 

Lootisill1\~_ --.•••••• _.• __ ... 

-- •. , .•• ._._.. 1, I~: 11>11. l8l) Z\i \t18. 0l'1 u, 5~i: ~~I-: I :.::: :::::::::::: ._.. ._ 26S.0l 101. ll3 I~~:~'I . 291'00 J& 288.001 I~: ~- .. 10.261'.60 -S;zi;;\:ii& -':"wi.'~~ - 4o./i3

~~~~;';'d·::. :-::.:-:-..-..r" --. zi-32 . 3~(: g;F::~;~ii:j~ 2[, ~~ tr :::::::::: .-.--::-j~~li :::::::::: ~t ~: m: Ii ~~ 3, ~g:: Zl 21, ~~: i31 ":~:~~~ MasllfIciJ",,"lil._. \ 6~1 72 ~9~78 10."'11.41>1 2,B.'l~'~~~~I·"'·_··'· ":::'_""_1__ " "_ 4!li.34- 187.(,(1 WtOO 288.00 2,02\1.00 •••. _••••• _ 18tMkb'lllll_ '-".'- 83 2ll1.2.\ ".""•.•••-- ••••.-... _.••57,36 322.00 •• __ '. 

(tb MIchigan.--"'.. ' •• ' ....,'-48 ' S: 82 8. 10\ lG, 680. 12, ,',--,.,.,,-::: "::::::::::: ::::::.::. • 18. 00 , .._'.__.-"92'00 •.---'58ii- l'-- "1 80 

1 ili 

M nnesota. "435.'041 W5. 60

1 

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,

ff:':tN:~"Hw~:,i",:.hi~,'',~:,',".::, :,',:.:,'.,'~:" •.' ~:,',,:,'.,.,:,'.,',:,: ··--"00'·,·.·00·:,'~I,',",::":-,:',:',.':".-:,., .---..~;~: ~I::::::: ::: :::::::::::::::::::::: I!r: "--.;;::.. :::-:i:7;~:: _.._~; ;~'~I'I: :::::::::: I-' ~lli New irrsoy.-.---........ 13. 68 20, 070, n3,;. 0,\1 .715. 2U. O ~ ~',~~'~;,', M!~~" ._~,,~,.:'~" :'-:'.'.: ~,~, .,:~, ~,~,~, ~" •. ~,~, :,' ~~, ~,~" .-~, ~,'~,~,~, ro~: M ~U: ._-'so.',·iio,j ...'2SS:~ ·~t~;: 31. m: ~r~~'I!~L::::::::.:::: 'if."i; '~: ;i;:"""

1

MNnwYnrk_ _._._._ •••• 8~.9ffiPlJ 1l,202.~OO,7:: '::::.:::::: 7,108.9.' a:<;8~.< ~"." ~. ~2RJ(J lIM,lJM.:u $5,(j;Jij.~1 ",.:: .\lI9.5U ----ii', lI.O-l~.7"00 "'''i:., 402.00 ' ,.",~., 384,00 '''ii:'ii:~,'''',iii," 4,3211.70" 5gf,OB
 

3d :Now Y(rJr -.... - --- 8. In ,~ ~ . &.'I. (',j~. 42 ••- ---,-_.__ i. 14J. 89 ._ • .•_ . _•••. ' ••. __ ._ ... _ 16. m. 01 0037. or .>-It. 17 ' ::gO 7B. _. _.. _•.••/ ~. ,'joa 611
 l4t.o NOwYDrk•......._._.. 4!i!l.l1.!I 1.Q92.oo_•••••••:... 14t,32Qg8 ••• _•••. _. _. . . __ ,,_•.. __ logo. rg 3M.llQ 45Q,00 (98.00 0.867.70, 2.i1I
 r;}t; ~.~: ';-':rL:::~::::::: ···-·;iii'-~8 -.····--·7~-Iij·· -2;2%.:4-;. ~L::::::.-:: ::::::;::::: ~: }~: 00 ~~ g; itS: 5. ~8g;;:-- •

• .60

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 6. 00 ~~ ~I1 42.00 1. nno' 2W. 512. 70. 

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2~ 1'€Z!lS __..•_••••. _. ...•--...... 1,\ 21 ••-.-.. ._ . Wi. 7~ .••• _•• _.. __ •• _._._._. 7S.67 l2, 3~, 00 _•• _."._ ••• ""',_.,_,_ ._' .. •• _ , Utw_,•....---.>.......... 2.82~_••.•••_... ~48.67_. •••.. •••..•••..• 28, 12. 24,00 .•••...••_ 13.\,30 ••• __ •. _ •

•
 

Vo'monL_.. -••••••-••••- -.•-..•-., ---" ..•. ,.-..• _-- -. _ R Irl '-".-- -. _.-._ ._•..•••_••.• !2. 00 9.; 20 00 75. 00 _.••. , •••.• _ •• __ .•.. _•• 0 VirgIDI•.•.... ._._._._••. 2,t8:.2' B5,559,93e.78,_••.••••••• 3.759,013,80_. ._...••.•••••.•• _ 1:0.01 4~,00 ]0100 100.00 35,6.12,,10; ~i.865.5(1
 Wll3hlllg!D" •••••••••.•.. ---•••• -.... (~~ ••••. __ .____ 676,00 ••••• __ .• :_._._ .•• _._ •• _•••• _... H6.01 64.00 51.00 24.00. 165.201••• . " Z 

•
 

Weo;tVI'gl'ia .. _._ ..•.. _.. _. l2,~,:;:;-:_ .....-.:. 2.013.~64.6~ 248.;7._ .••._•••• __ ?2.r.7 ~,.'\fI 14300 lAA,OO a,500'O' 3~.24

~~~~t~:::::::::::::.::: :~::: _._. ~. ::j. _~. ~~~.~ 150, ~t --. "" -.':~ ::::~ ::::~ l. 2ii: fZ sm B,i,f",:!'",)""" ',','~,.:,OO,,: :,--,~;",MO,::,:~, ',:,','-:,:,:,::::.,: • Philipl';De :3J8"1I.< 4,331.881 ._•••_.. . 72 . "'. _•.•••• __ .• __ ••• .. ,__ _' •••.••••.•.•_•. _._ •" '~'otal .. _.._ . __ ,.126, 71l2. 23125-J'll2l,808. 19'R. m,.'~8.!i2 6.,.710•.77.1.30 5, 74S.l4J.M~.608.31 ~~~~J~ 47O,I7Ui 4M.600.SS Z 1 

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I Dlsl.t!rl I Clgllt- :M~nl1l"". poved, Ciga"tto, ne' 50 lctlCS Clgarclt", SunIl, per turc(lla- or ship· PBP:l'S. ~t r.r frn~- 1\'0("''''''' riJ,OOI­ (1STgO), (small). poor J,loulld,lB bnu·~.l""r ,,,,<lIn 1''''' ~"',.~ IlonaJ '60OOl 1 ,000

pcrtho~· th '6ntl $.1 ""nts pound, tB v'olation and I ,cut part, 1 cig;rs k cigan;,t5 100 'W'"ik' I 011:' , OI,pt, ~l·ec <:<lilt· , I 'In. ~~~~;c, I '" I .-­

1(ll,llOO lllclu,Jlng d""rs. $24: smdl I 10(I.001~ 0", I"'"""·' :100,001- In erl'l'ss dgnr" per ~OO.OOO 400.000 ~1400,WJ 1O.OOOC;g. ";1= "I"'B. ",gars. per arell.s,o' 21 I,OC() or frn~(jOIl _ 

!racUon thereof, , " 

(heroo!. <mts fO CJ!U(,B 
- -

-

TAB\.:P; I.-RECEIPTS FRO~{ SPECIFIC SOIHICEIl OF INTER~·.AL REVENUE, FI~CAL YEAR ENDED JV"'E 30,1926, BY COLLECTIOI' DU:lTRICTS- 00'" 

Continued 

TOl>aoxn nnd tobacco rnoDur,'dutl's-Co"l.iolled Oleomargarine 

\1__R_,_.,_"_il,'_"_'_'"_'_"__',-_"_'_'_"'_'_"",'_'_'_"_"_'_'_11 

Over 

200,000 -'MI,.,.,I· 

pounds, _. lnn~ous .. Koto"et ~"; 'In collec_ Colored. Uncolore'l, I'~hllu­ V"· .">O.Ofl() C-'C(lS" of lion! Tolal por pound, per pound. rnehu,;rg, Colored "0' Colol'('d Total 'rolorp~ • colored ]lOllnds. 200,000 ,"l~!ln~ 10 C':nl·' 1~ rent SOQ9 oleomar. oleomar· oleom~r· oleomar· " pounds !o garlne. gflrinc, R.rlu~, : Rannn, per 1-000 1"~rlCCO .. "', ,.. ~- t>r;u~j~rir "' _ . ,tll'Mot

IL6 COllI. 

t I~ 13'1: ~[.-. ~._~ _---I- .~,~ ....1....~. -... --;-om 00 $5,667. 611 $1, '29..'3 $5, 137. 33 $JJ. ,87. H 

l~t;::::::::::::~::~~ ,272.w , W,6~ .•,•.: ..•.. _ $2&00 ~OOOO 1,~3.W ~a.oo mOl ,S,Pl0. W :.: ::ii;:-~,: ::::::::~. :·:~:-:::~I:~.: :~~~::: I...:~~: ~; .>, 202. 66.-." .,_. _000 , •••r. _; 2. 292. 00 t, 548 3r.,... 2, 166. 00 0,006, Il6 l · _ loICallfomJa •••.•. __ 12n,ool $12.00 . $372.70 S;l,U 9.842,470.08 ... ._.1 i,3,l 1,6" 8.177.00 •• _. .. 15,S3151 •• _•• _•••• 1,255.06: 71, 457. Zl ~t~ CnlHornio •••• 8-1, 00 •• J::~::::: ... ._I 382- 52 166.729.10'....••••.••• IO.MS, la' 2.70000 . 3.3~ 1i7.379~ 200.00 7.li50, 06, &,OOI.4S 

:l-I. 529. 77 

g~~~~~~:t:.::::::::::: 6,544.81'.....~~~i::: :::::::1:::::::: :::::::::: ..-_ .. -:25 4:~~ m;~f!' ::~;:;.i~::I:::~~:::J::::S:~ ··;;~~f~ll i~n ::~:~~R~~I .::E~) S, 869. 78 M,G95. \I(; b~o;;:i~_-:::::::::::::::: ~3: ~I_~~_ ~:W:~~~I_ ~~~:: ~~ __ .. ~~~~.:: --2;~fg; 1 

11)275.~3

. 1Q~: f'J: ~i :::~ :::;;:::F:::::': :::::I:::::::::: .. ~:~~:~~I ..~'. ~~::~~ __ .,:~~ _.~: ~.~I ---4:585:6ii ~:Bil~·ii;::: ::: :::::~~~ .--.~~: ~!I:':::: ~~·:~I:::;i:~,:: .~;i~~: i~ g: G, M~: f:1~: ~~ ··200:fil9·oill

' '~7l~ ~iE 761- io'-oOiJ:ili, :::::::::: 15~; ~~: ~i- T:ilil'iJiJ 1~: 1~: g}1 t..>/l. 7~8. 13 1~~.'3S0.~7 OO.07n.aOI ~,s~;,.~ 1.2oo,001_ 30,SS-l.9.\, iM.OO 12,000.02, -113, :,13.~;

Indill.IlB.•• •••••• 2r"OO 12001 2400 ..•.•...•., •••• 1;'3, r,lt.~O

I~WL-................. 2,~ 50 1200 2100 II;; 20 

8!h 1111u",,_ .••••••- 3Ol. rxJ J.\. 00 ••••••••1.... 

I., ~~~:~~: t,g' ~:~:~~i. ...~:~~~~ __ ::~:W:~~I __ :" ~~::~I ~t:Jg: ~~ _.~:~~:~ iUiL ~rl 81. 71/\l. t'.:i
 

KanSas....., ."_. 13~ 59, ..•.••••. •••• •• . I----r.s:iil :;r,,~'i02i 1~7.001,OO' 42.8-10.19 2.426.00 2,2j,;,00 21.910.76 1,44<l.00 7.41~.70 21.>, ~~'.f':;
 

Kentucky__ •.••• _... ]46 00 .. 120 00 I, 007 I~ I. 902. 27 S, 332. ll47. ;0 . ••••• 1•••••••. ._. ._ _ I,8!i (If] 10. 695. 36 48Q. 00 3. 296. 67: 15.<1<10, ro
 

51S,71l:" 61 25. In. 50 1.025.00 600 001 2, 5"·j, Oll' 9.301. 89 J,080.00 5.02l.m' 44,.n1l. O~

~~I~~~~~:::::: ~~:.~' J200. 24 1 :~.~: .. _~~~;~.: 48, 912. r,s 2%.00 •..•••.• . M.OO __ . __ ..••.1 5.493.97 ••.•••••.. 6.491.661 12,3:11. OJ 

Mnryland•........ _. 611 00 • ••• •••••••• •••• 452,f>5 811,412.,19 22j.255.00 5,21:'.1'5 ].000 00 10.g,}J.5~ 9,6~3.01 2,2'10.001 5.110.6'1' 260,,117.12 

Mns.'<llc!luscH<. 193 so \2.00_ 36.96, .••. _ 879,~aS.?1 . l87.60 S,02il,;Q WI 00.... .123'10017_'_ ••.•..• 8.~12.761 to. 317. 03 l",·lI-ljehi~ao••.... _ 13200_•• _....••••••••••• 2333]. 6107 4.5+1.4;0.6; ••. , •••••••• 1 1,6,\1.00 1.200 00 48 ()(I 4~ [,03 13 8.00 15.~,(lI.ro 6~, 167. ti6 

llhll-lkhIgan __ ...••..•. l02,OO ••.... _._ ..•••• I;"1.7G 3H.Ql8, 761" __, '__ ••...••,., •..• ••• .•••••• 22,01~.j,~ ll, ,[or,. 701 33.782.13 197,8.\1.6(1.. .•.....••,1 8,1.17,20 1.200 00 ••••••• 21.10, I l1,S8&.36L ·41,832.71 ~1~7:'~~~c::::: ::::::: ....~:~ ~,I. -....~:~~ ::::::_. :":...... ··7:C9 1,001.341 42,(\0_ .•••. _..... 2,264.001 1,228-02 •• 1.459.00: 4.llIl3,;2 l~tMIS'lOurb ••••• .' oI3,5~1.-._••••••• 36,00, 9,29840 10,660.037.41 '2,41~.OO 18.759,05, 000:00 .6,521.00, 14,3~.OS··"ii60ioo l,OS3.Btl 1l~.56I.07

..~;.i,~~4l,1r.:.....'".;..:'.:'.:..:.,:,,:,:,:.':'. '.:.:/ ....'.~~: :.'.:..:,,:,,:::::: :.:.:.:::::1,:::::::~~. _ 1n~; ~~: m: til__ .~~' ;04. ~Ol 8. 2:;0. SIll GOO. lJOi I. H',' 00 2;;. ;~2, I ~I .• • __ \ ~'~: ~i r>5, f;:iHn ., ."" ......1 '",522.~O it.·ii,tj.·iiip····5-f,ii7:5ii-···cii-~ij·T"3i·i;:i 1 I~ ~~·'lQ·Toirw 1-'37.00 

~e"'nf"nJJsblre __ ••.... "')10 .•. ) •... 10.37 1,35(1"~1 I' I . ·1' .'. '250:7(;" ;.[l&1I.7~·1 41.8.\7.00 

1st Nfw 1m"!"••••.•. __ _ •r, 00 ••••••••••• •••• •••• iila.~~ 1 ]. "';;!;.' ~.!;.. ~~I··· .--~,",·,.,i;ooj71::::::: ::::: :::::::::: :::::::::: J 2(101 00 .d~?: ~~ 5lhKow).or"'lY••.•••.• 1"~fiO····21j···;~OO ·1·i;:jf,·~4 I "0<0"" . l~:~~:ti:::::::::: 1.'00.00 :--e", ).!~,i<o __ • ••••: ,.0 I· - ZT. ·J'19, (),\K ll(l ,51i, 2S 1. 50'1'"·'52~ 445'-71 .-j:ioXJ: irQ, .••••••• -. 10, 70'l. ~l 2. 1&1.J6, 10. 54U'J 

lU:--·cWYork.•••.•• • 2n~:'01 .. '- :..:: . 133·4J 2()58-··· 481.2~' - r,\9C4.: 4'~~:81~ ]~i'Zn~

l~ ~~~ r~;~ ...-. --...- 2. rtr i'J o2U. 

861 24. 0°1· .. Y 7(, :".:".:.'3."'. '.:~,! ~~: m: ~"!~,:,,,: :.',~i::::::::::: :/; :~:;: ::;;;; ;; 16, ~il B:··'·-'5:50 ~: ~, ~! 1~: r~ ;,J mr;;j;:':;~;~:: 154·"J'·····i2.00:::::::: ~1.llj. DV", , " ----- •••••••• \.073.02,.: ..•, 400.001 f,{TliI2 

2SthNowYork.. ~~:·'~----"'·oo··1 2400 !IIl.Jr, 0000 ' (i23,~VI~~I-"·i."iij~:ii;j-··'··"----"·-··'''·· 28,007.O'i,••...•...• 13.r'iO..08 ,'~.<:>l~J4

.. uv < f.O.lr, 1 182"· 1··-·--··-··· '. 21,80:;,30 . - 11'f>12MI J7.H'I.S1

~~,;o:~,.¥.~.,\.".~t~~: __....,~~~, .... :~, 00"1' ·.·.:·.00·.·, ", :.','.'.',.',,·.'1 "'::.lm,50a:j~;lU'--········· 8,5QO"ao;---oOO'-OO 21 H3 HI' 0 U,OlRI7 '0 "v ".......... 1 oN 0" 21 ii11 1 "9<' .11 .------.-. ----.•••-... -..•••.•-- --··ili:iH/ 2:284,'d,··j;i60·1(,1 \i'};j M 0, ¥>8. H
 1 IOlh Ohio .• ------.... WO IlIl n 00 15000 0,987 J;ii;-", :::::::::: ·--§i·wa:2i. ··j·iWiiii o~,m.23"·'···__ ·1 1'~Ir,·071 3,1;48.00 

l11h Ohio._.· 2g:~':"··:;i oo ...~.~,J.:.M4 00 '··'JO 2[<1 4,~~,~~ ~~: .. ···'8i·50' ...'.....-. ...:...~_L:::::::: jld~~:~::::::::::1 ~:i.~~:~ g-UiU~ iftP~hin---..••••••- . I ., I 2-l...... OG7~' 4885584", 1 24.47~,'O 000.0° ".",.. ,. '~,QI3r,2 •. 5.JQ500 49.478,62 

l

U,,~"~~~_n_~~~:::::::.... ~~: :::L:::::::: :~:.~ :::::::::: fti~ g ~~ ~~ 14' D~ :::::::::: 1 2, ~: &g; n~~t .Ti5.i:00 1~; ~~5: ~~!. ~g; ~g ;~ g~l,rr.~~~~:I~.~:~'ia f,#~gl. 24'OO 2J1l.ool o~.72 1.'l1J(I 20,050:524001 191)</~'·5:i~5:il5 OOO,OO(····· 112.{\8-l.91··_·__ ····12,116.r.~1 2[l(i)2.M

23dl',wn,y!v1lDia Ilg·~rJI-·""" I ·····1 J8.21 10.00 1,821,2,;791 21r.o ·:::::::.::I::::::::~:I 12'~~·;~1·""'--·· ~,2OIJ00, n.SI7.40 H!,ooel'l.n<! __ • '"_00 ••••..• .••.. 23-11 45061047 .'.,.." -.---••.••• 1.00000 ~,7r.1!.1l8 l Sn"thCnrDlill~.__ h 001'··· 01,······· --........... I~,.;~ ~tl ~j·OO·· ·J.Q,14 '5,--i'-4oo-00---··';~:iiiil 2:Bii:~I'.~:'~:~ 1:JS:ig~1 l~:1fk~i SOlltl'Dhknln.•.. _.•.•.. 24001. .. ·'0'·· ,.v" ····,·;·;,,1 ' 1 lQ800 1,7.J4,H_._.. ,.onn, 

1 '.'<.'.'.' 

T"nneSSo.l'............ 73()()i···2400···~;·OO ·~·~·~·08 :t1~i 21'~;3MI 'uv 4,78J.2f, liH/:OO (i33:.1l ,.<l~20
 ISlTero,,-. 1050 I"M J,roV,r,UIl 38.82,50 ··,;;:f,·~'····i;OiJ:ou··\',0.2·iii) lQ.60't1.m 4,:onn "00.00 .,.•,'~" 2dTp,AS -..... --..... "~n° Vl'.... .. Jj~01J89 2100..... 13\00' ,'.''''00 "'...." ,. 0 w.

-. .,.,... . "'.. ~, I VQ 4,:;00.02 l,MU.OO :1.1'10' 011 JO, r,ifi. f.' 1 W~h'''i·'····· ~19S •..." ..••••...•- .,.. ··ti·iAi ]IOO~8~ .. ~."U.58~4: ••.. ~.~~rJU ~l~r::I'....'.. ~.'.'.·.. ~·~~~,·till,~,n(lU 3,7F-3~ 77.42O.J9 \.~:~;;';:.-.-o--- '"]"" . .. 4,4301>? 1:21,00 ','.!~'.~ ,~,7'J;3(J lI'a'hin,i,jii::::.·:.·.··•• • !f'OOIJlJ... )()(I12'W4'S ,r,15 40,SI5.1).J9411 ·4."j'~:::....... """"" 3, r.7;. 00 '1 .. 00 .... I ... .. 4,51')0:.13 ~,ml.05 5.0s0,OO 2 01 "!.,,~.,,.,. We'IYlrgini"" •• 4800 ."';':'..) ,",65170 lOiJO 1,9~:;UO 600'-00 19- .., v • \\"is~onsln.•......... I :m50'·· 12'iJij .,.. , 1,8~~~a 2.315,.J8',0; ..•. .. ..1 2.4l!i.1O ,.41.5, .• ~.1~66'1 28,44;,,21 

Wynming_. .••... • flOO . 1ki'02 •• ro:J5l18107 7nlO lr,33~21 1.n,1)(l 1~,'lIjO.~8 480.00·II"~;O()Cf 19.1Jl.~1 l'hllirPloelslnllds.•...j 1 3.~IBH 1001 2,,1129.09 __ •••••••• 12,o:r.UI'! 58, 230.t:r2 ___._.~~.. 78ii.02.1~SI •.... j...... ].7lT.2" .•• ••.. :J1~.B7 2,(I,111.~r,

Tolol. • O. \16 21 1, 4M 21 

I 

,n1 01163.22, 00', 35. 214 87,~;0. 6<'''.-1.1& 87 I. 07.J. ,~. .c"" 'VU <", ------=--=- -----=--=--:::: :..:.:...._-- ·········I-----=---- . 1 ow "00 "'-') "0 ",,'14 S~ ,2, 070 43 916, llS r,~ :n ti-l0 03 3S0. 402 40 3, mo, 218 20 

1 

, 1 

- --------_.. - " -------­

_. ­
TABLE 1.-fucEIPTB Pl\OM SPEOIFIC SOVRO£S or INTERNAL REVENlJE, FISCAL YEAR END£D JUNE 30,1926, n, COLLECTlfiN DIBT.BICTSCODtinued O' 

Adult<>f~t"d buUer Filled chee'e l\f Ixed flou, 

-~--'I-----'----------\--+~--------

D!lII'1c1 Poe 

pound, 

jQ""nt. 

\ Manu· 

facturers, 

'"" 

Deole.., ,"tail.

"' 

ToLal Poe pouud, 

>i ""m I 

M.nu, ' 

lacl.urel'1l, 

$.\0 

Total 

".. me,tlc. 

"" pnun<l, 

I coot 

Mauu· 

facIDrm'S, 

"'" 

Retail 

de.leI'l!, 

,

'" 

Whule·

d""I.,..., "'.

"00 

Total 

1Makers, 

Dackers, 

cr reo """tors,

'" Arkan~••.•.••.. __ •• • !241. 80 _.... __ .. $281. If'! ~'13. 74 •• _.'" ••• _••• __ •••.. _'. _. •••. ••• . •••..•••. _...... •••• _•••••..•_. . ""'. _. .•••.••••.•• _. 

1J\~~~~;'~~~:::::"~"~;~.:::::S:~; ::--:::,":;. :>::,i~;;i:1~ <: >:::::::"j;:.:" :f::i::':~:;'~~ ~~~j:.u.a .:::::::::::: :::::::. - :::::::::: :.::::..:: :.:::: ....: ::"'.1:: :..: ..__ ... ,..::::': ,. ..:. .::: ...:: '... ':.::':' 3~~ MI lU n~ M 

lian , __ ...••• '286.50 .•••.. $26650 __ •• ." __ ._._ 21,001 32.00 53.00 

i'ila~iat:~Bn· ..-- " 2.741 ( $1!lS.3~ 2,Si~7l --- ..- -..-.- - 22'OO"'·i2:i.O a5.10 

~!:~~if:;:::'::::: ::::::·<I:;:~~::¥~i :r.:~::::::::::::: ::I:;;~ "f!~!i~
 5th New Jel1loY,..... .. ..1. I" .. ....1....... ..·..·1.... .. I $400. 00 400 00 _........ .
 l'tNew\·crk : """'" •••.• " , _ 1000 10.00 

"N_Y", "'. ',.0000 ", '.'0000... .. .. "",00 '''001 >1M.. ,,~

fgt~bhl~~'~:..:.:' ..-. :.:.. :..::': : ::":'::.":"1":"':: :'" :: ::." -- :.:.:':" _. .. ~. .--..~f!. {)1;.. 3(l 00:'--..--.. -_c, -:iii'\ri O'<'!'OD. • __ • __ .. •• __ , , "".. ' __ _. 1,828.56 lDOO 1,847,00 21d P.nn~ylvaill8 .. , __ •• __ •• __ $100.... 100 3 (1(1 100 4,00' 

WMhl;:~::.:::::•• "I.·ro~·~ ~~I~~I~~t~~::.~~~~~~ 1.1:: l~:~':' 1 

....-,-­

sromp l"".. (uol eli.,wll~r" Sl">.lfiCd) Ma\lll[Hetn""n;' excIse t~~ (~O<::'l. 000 Bud ~a1

-------;;:,--c--------~-,-=----c i

1 

,even". act. of l\l2t and 1~26) 1 ,~,c'Dc:c~m.nl.or.v I ,·----TI--·cc=TCC:==:::-c"---

Cnmer"" 

lind lenOO". 10 Jl"l ,-",ut 

fll,XH.80 ..... 

2~0~::f~~~~~~~~:::··- ! i~H~J~, ~:~: ~I-""~n~ H~;::~~~~~:::~I::::'~·:~::~ ~~~ ~;n?l ~: ii~: ----~i}·*n~ g~~ ~:g :::::~~~,:;; ooucctlcut.....__ 83412US 111,11125 3,81,7' o~ 189.841, 41 1' 3. JOI. U 3 0117{ 8~,846.5P 1,94

~J~~d:~~ -.: .. ..".... I ~: l7S: b'.1 59 96" 50 I 200 44 •••. .. .... 10. 00 Z3~, ~~9. 05 10. ilO~ P3 2S~: 480: os 351,m.18 258. 54 

GeorgIa_ ........ __ ....·•..1 1. ~:g~: 4~~ r~~ Jtl..•....:8Qi·gj ::::::::: ---- • •• :80 ufi: ~~: ~JI' :l,m: ;~I I. '~~: U~UL:::::::::: lI~w'li. 51.8~ 51 '7-\.041 1 - -.-.- -- 1~4",~W·.~ 1,,"."!.~' ' O.'•.' ..••'. hl:32225 i~'W;;"riof;':'" ····----.. 1 30,002,18 J:~~0,4Q ,50~.3-l ... _...... _. __ 4.0r..'10 M672:t'1 6Bg'" '4&03:::::::::::: 

8thlJIl I · ......··----........ ·---1 120,370.2C 2,az.!.131.()J--"b:iio~f::ii ..2,-,i2.fooi·2n .. ---J~·.j.\ii.--ici • " 1 . 1 212'~1 ,253,15., ... __ . _
 

,:.~,f,~,.,;,:~,"""i.'""~.f,,.,t.· ,"" ..:~:;:~:::~:~:!:!:!:::!..~-.f-.f-.i-.i-.;-.:-.: ..:,.~.~.!.'.:.:11 iH 74,461.40 iJf; ~('.rfJ7.32'gI~l:f~l: 12,353.811 .':E 3tJ,J26.02 __ ,........... 'g~ 'm~~lll iJ"" - ',.' ~I : ::; ,oe,L miji :~12,7tla.~I gi:H ~~~~:~r~~_
 

56.459. 95 ~, 375. 401 542, 68 . _.. _ 6(00: I!~ gj ----..-S5~"07 -.--. '''7ii"iili 5, 291. 03 .. 

,',=,.,',,1',',",',','.'.'..- --:::::::::::~I, 3~~,'~~:~? ~1~.,g~.·~~ .~"~. 811--..·..·.... _-" -··-iri.-sli[ 408.083 7~1 ,",9l'2. 471

l 

13,408.181 ".,,', ""1'-·------·--· " II "".0<0 0>, "". '''' ,j, I~~ c~ , ,., ". ,." ",','",'" --- ....,.,•••,.•. 

1IbMichignll ::···-----'1 110.429!i!1! 4~O.~09,26 31:~29"'i:::::::::::::: "'''''1 " ,"'" J~I :lB.,6.M 476.435,,13 • ,~, Mionesoti< " --.... "-- [,.,..1)1.00: ~l.S72,OS, 1,0080 I. 4'd. eo m'l?i~ 82.\.577.68 1!J.4.\~,301.3713.lm.GIl".17I_... • • " -.-- ----...... 7~.S42,7.'>" lOLOI1.J4 '3••·0"----,·~;·.·;;·~; "" 57.1l7.54 94.1.6~1.33 Il4l~a8-1 .''''l'''Jpp, I ~l.'.,.,.~ '."" "'-',"'.", 1,95020 4:;703490 2t,584.32, ,','" ' ' . i'IMISSOU,;:::.·.-....·- """"---, ~"j],BJ~.il 551~i I _""'1 .."" Il~.OSI.34 4,84J,28 (.5, 8~6. 67', "'. 018. 19 00, " ••• " • ';, ,., '" ......~O"·· ", , o-t ~5P.!l'J 20.4.1 8-l (8 6IhMlsscurl .::::: .. · .. ·, r'9.3ll3.~f'l 15~OgslO .0" "'-'"'" 335,20427 S1.Il-lJ.18 1,0S6.384.311 118,~15:43 ....-·-iii._7D 

~r;~~ ".':::'· ~:~¥~:fS, ~fr¥i:~; f.~~EI'~::::~~·:~~·~· 25:.~ ~:cig;: ~'~!J:~ 7, 7~:~ 31· m::JI:::::::::::: .... II - 1~,761.IB' 11,799.\17__ 133.7r>;;~7, 8.7~,99 883.73 83,025.38 .. • • 

1".iN' "n~~~~rI~!,".·.·.:::::: :::::::~:::::: }2' ~i~'~: J3~' m: ?il_ --"'3i'45 ::::::::::..··1:· ·:.. g~ i~!: ~gl""":i:r.2ii-Di I 27~ i;; s ~'lfr , " N '~"'.~ ;I;' .,.... .-.-...... --.--..- " 2,35000 (17.2,17.31 1a.m,e.l 8:35&67 •. i.. ---------­ ~ew M<>;ro .. -- , ...•-- . I;: ~g: f~' :l-'l~: ~t~ t8L _.::~~:~j:::::.::::: ~.1 ••]58 J. 429.014, 27. 21.001.00 994,356.60 m: IT.::~' 4S.3~~: j; 11.371.Zl __ _ .. __ :1. . 

lJMricl 

I,Jl~~ldiio~J'I,I',:Capital stock Salr~o[;Jlod. Olbe, nuto. mobn"" and motor oydr", 5aDd3

per 00Il!

Automnbile

In,clr.. and 

Wllgc...., 3 

I"" oont

$370. S, $321. 

Tlre<, pU''', 8tBmp s.'es, ;""uo" con. lr<lDSfers, on nee on ony pr"'lng or 9:ctMIJrI", 

IJ;: I,,,,,t· \'CYP'WIS. etc, each $100 01 N::~~O~n"~'~b ~krb. p", TOlal. lor ~lllomo·

maste" (0='<1108 faea"al"eor $1001 .] P ,10",nts 1I1ie-e, el,e, to class Ifml'll"n I·here· ' or fr~c;jBo~C ~H por oon~ ;;:;:;:::---------.1--,--1-'""""-'""""'"" I Or,2000t, lherocl, I oenl 

1~i~0·nn~~::::::,::: ---...... U'. :12.1. 6.5 $~~" ~~:, ~rl $1, l2IJ. 36 ----.-.- 1.-..-.-..-.-..,.-.-.. I-c,c,o"c,o"',,=,11 1101 

f,i'C~li~;ti".·..·.·.·.·.·.·.::::·::::::::-.-.. :.1 ~6,OW.o:l "".--...... I 33 roo 67 a152 
_ _ 

TABLE L-RI;CRlI'TS FROM SI'F.CIFJC SOUIlceB 0.' INTER~AI, n!l.\'.I!:St:F., FISCAl. YEAll E .... DF.D,JU~E 30, 1926, BY COL1,ECTIO~ DISTmCTS~

Contioued 

Manul""'lurern' me;"" la< (~CI.'S. (11(1 ond 003, , uy.nu. 0,,1< or l\l'll and IQ2G) 1-- --­

~th"r !lUl<>­ ,Iulomoh;le mollilo-' mul f:,,,,,~r>'L< (rur.ks amI 5\8'''1' motor o~·olo_" m"llr""",,, 'L1Il", \;a~OllS, 3 loy Ilo.<~ r, and 3 10!J'·r ....'m l"'r ''''nL mll1.1.<'''' ,,,,.r ('('nt

o

,
 

Mnnur~.ul'~rI ~,~I~~ tB. (&::<::1 (,OJ Bod \IllI, r~,""oue MI. of 111'24 ....<1. IQ26)-Comlou.d Dealer!' axel!" i8X. e1t 

I C~lo·

1'1,~nrm" ~rarRled I'hQtC'llrtLl,hl~ ~1l~1I~,"LC" C,A~",or devices, :M~h.jnngg Co,eal U\!Lrict lllrt"nll<l Inel"dln~ C~Br<:tlc en!n. and beyeregeo, 

DIRle,s, 1,1~IOh;o"d hgldcri o!l(\rntcd slmllm tlle po.r galloo, 

1"" ""m ,~,al\'~"" fooll pIDC~, 1n8ehloa'l, ,M"t!, etc", n. ~ont 10 ro' eom I'M ""nt ttc.. pet cen 

11'" eool 

Seulpl,Un', 

palDL!O~.

Total cLe .• or ""Ie prioo. 

511'" ""ot 

Al,blImB.. " ••••••••••••• __ •••••••.•••••• __ •••• ••••••••• • $tl,ImI.!r._ Ariwll'......•........•...•• •.•... .. ..•_•... .•••..••••..••...••.•.• _ ..•... __ .. • __ .•••.••••. LIS;. n 

Jewelry, 

wntehell. 

cloaks, Cle .• olsale prl"", 5 pet OIlut 

$H,700.26 lou, 71111.:l6 

n. 31R 20, 6.3j~ 2D 

Mho"'"' . •••...••.•.•••.•• __ ...•..... 1 __ "._ ..•••. .••••. 2,307. r.5 ~14.lr.J ~6.:»Io. [)l 23,mo'/)';1 Is1.CoI'[r>mI•... __ ..•.•......•• ... .• $168.45 $2(\,918.74 :f;:l~.'.!ll .$25-1.;'2. $00.13 *~,'l77.7:l 1,aso,I'4.21 3.143.00, 2b4, 76•. U ~!7. ~lO, ,4 

(.lbCo.!irernw •• _._. 571109 t79.~I ..• .••_. 5.t59.1$. 5..0'! 005.4762320345 13052.0(;" ZS2, 137, IS' 2~mo. 21 42. 'M. ZI" f3.OSG. so f~~OU~li,,'ii.~::: :::::::::::::::::::::::::: "--":'''5:00 "rm:Sf.s:i.S :::::::::::: ---ni:777:W :::::::::::: ~~: 00: 663: 53 '622. 071 SS, 00'l, Hj M,t!i-lCM 

D.I'''·Bf':•..............•• ._ ..... ... ••...•••••..•• 3();;. 4 •.•_•.•.•••. _•...•••.. __ ... _.. •• lr.!. i"1 2.~: ~!. .. __ ~'~I· 5, 502. 1lO; 5. liOO. IlO ZJ-j.~, ;:l' 13-1. 636. 7'J ~~~...:::::::::::.-.-:.-....-.-_':_':::::.':_'.:: :::::.:::::::: :::::::::::::: :::::::::::: ::::::::::. :. ~~ 2t: WJ: ~I:::::: :::::::: 51,3.11146 .s~:m~j 7. U5. t9 3. 9l7. fill 3, 9J7. 6lI ~f~~~~i!:.:::::::::::::::::::::::::::::::: ::::::i;~i.:~; ::::::~;~;i;~ ··..2;;~:~(::if.:~i.:~ - -i:4~~~ ····;,·~~50 2,e4;J~ ~l"---""~~ ;OU.~7.&I. 70i.MO.37 6th tUinois. . __ • __ ._•• __ ..••_... •••..•••....•• 3S2, 147, 00 .•••••.•••..1... ... .. . .... i Q 433-.. m 021. ... . ..•.... '30,7,19.10 30, 7~9. 10 

n.1S9.S-I~ 17,159. S4 1~~~lIll : : -.-- :.:. :::::::.:::::: :::::::::::::: ~: ~~'J~~ ~' ~~. ;~ ~'. ~.~. 7.~:~: ~i:::::: :::::::: 67.(568.1171 67. M!L 11'1 

3.\,781.771 M,781.T1 

~= 46, 127. 15 46.157.40 :::::::.:::::::::::::::::::::::: :::::::::::::: :::::::::::::: :::::::::::: :::::::~:~. ::::::::.... ~. r- M: ~f 00- m.m.311 113,537. fa 

13,717.13' 13. 7l7. 13 

~~~~i~;::::::::':'::::':: 197, soo. ~II 200,000. 35 .:::.:::.::: '::'::':i~:~ ::::~~;~i:i§ "-';:f[2i -"';:~~f ·······~t ~1 ... I. j~~r""'ii'll 298.2~5.09 310,831.7S 

Ill ~Ii.~hi,",n.••• __ ._ .•••••••...••••....••_ •• _.. •••.••••• C, WI. M; 33.@H,701. 117 ...•..... Z13. I; R 492, f31. WI • 3.11a 24 Isg, S72.lHj 101.632, IS 

th "hohl~"n.•.•_•• . . _••••.•••.••••, •••• B2ll.01 2, 147. 2ll 30, St2. ;.4 •• /l.. 00 t, Jr" I. ro,.••..•;••.•• __ .22. 61G. 05, 2'2. WI. g5 ' M'un=llI..•••••••••••••• __ •...•••...•••• _•• _.•• __ .••_. Zl, 8tl8. 113 •••••_•••_.. 1, ~77. 31 .u. 7Il I. 313. W 2U>.JI.5O. no 101. 71 82.~~I.OO 82.543. 61 

O. ilS. 651 0.711iM i'AL~~~~- __ ._ _:: ::::::::::: 3ii;4rAn :::::::::::::: :::::::::::: .. ... iii:00 :::;:~: i:gi:i::ii I, 2$, ~I"'" '4;ij9ii~84 132, H7. 291 136.53S,lJ 

&h Mi""",L ._••••••••• _••..•••••..•••••••_...... ••• •••• •••• •••••. •••..•••.••• .\ 7$t. 31 6. .. 1, t77. 'l'J :if>. 363 35," \131. 01 65,636.32 U, 507.:l3 

MOOUlO•••••••• _•••• _••••• ._ __._ •• __ •••• _••••• , ••••••••••• _•••••••••_.... •••••••••• •••••••••••• 28.QO ~Zl,M Il.Oi3.11 11,073.11 

};~bra'h._ ..••_••••••.••••.•..•••••..••••••••_••• _._ ••••••._•••.••••.••••••••••••.....• _... _ __... 116.31 93 2111 411 .~ 21. Sl~, 8:3 ~4,81s..~1

' 3.31& 71 3.315. it 1 ~~~1:a·ri;p';liii.i::::::::::::::::: ::::::::: :::::::::::::: :::::::::::::: :::::::::::: :::::::::::: :::::::::::: ::... __ ..... '. In 1i ... 0.707.00 5.707.00 

1st N.ew Jersey...•.......••••__ .•_••..• __ 1. ••••••••••••••••• _••••••••••••••••••. 'j'" ...... SO. U; 31];. ~~;- ij.l: 3. 99 31.131. 00: 31.~38.\ltl
 

69. 176. 20 00. 21g. 13

~,'.,h;..g;~e:,'~~ :::..-.::::::::::::::::::: ~:~~:~: ~~~:~~ .~:',~~::~ ~:~ 39, z: ~:~::~ ._~:~~:~~.~I : :~:~ 2.500,43: 2, $/i. '3

s" n _0 _.........•••••••_••• .•••_ •• _..•••_••• _.••_........... 3,78•. 92 ~,4:lO.00... _ 3.0l5.'l2 ~2G2.31 .•••.•••_•••. _ 74,637,20 14. m7. 20 

o, 

, ( ." ,.. .... " " :.. "' vr ) ....., '" '" 

. ----- ---- ------ -­

- .- _ __ c.------------------ ---- --­
T.l.llLE I.-RECEIPTS FROM SPECIFIC SOURCES 0 .. INTEAN.l.L REVENUE, F1SC.I.L YEAR ENDBD JUNB 30, 192~, AT COLLl'lCTtON DISTiUCTSCont!uued 

Manulocl.ur~"·uc!se tAl (~OOS. GOO anu 003. revenue aeLs oll!l2'l and. 1\l'26) Continued 

., Coln_ ) .

FI""'lm<, opern1.ed I CI~at or MalI-jongg Sculpture, Jewel.y. Pboto~raphie <1>"118, ,I"., devices, c,,,", Dlstrlc~ m ctg~tP,t.(B p8Intln~. ",.tcbe.'l. lllS lUll} Incllldln~ ..oln· '0' beverages. bulders ",mHoT tile Totoi eta .• 01 cloeb, etc .. pl~tes, plStIll< 80d BnU pi.,.,. operated. ' I'" gnllon. ~cl1l. etc.. ~nle price. 01801e prJ,,". 5 per cent '"\,olven;. ma<:billC3, R ""nt 10 per cent to per Not 5 peroont 5 per e"nt 10 per ront ele.,
 

S i"'I" cent
 

2d New York . . . . _ $23. 286. (Y.l $68. 761. 20 $16. H5, 74 '10, 3\11. 511 $'l. O\I!!. 58 _..•_..••__ . II. ~lXl, 369. 87 la7, al2. 6a J357. llO2. J6 &303. 214. 7\1 

MN",Yorlr._. ...•••• 6. 538.S2 IO.02G.33 3.31laS9 .\ 717. PI 72~.8~ 13.~52.7S 1.892.003.00 322,217.67 1.757.500.U 2.ll7'J.718.11 

14th New Yo.k_ _ .••••.• __ .• \117.34 4.00 382741 350,054.15 • •. _••1 53742~2 1'03.742.52 

21st "'ew yo,k_ .. _:•...•---.::--- -. u. IS2. 77 ·----78;iioo:76 --.. ----i:~o ~.lO ••...•..... I, 1118 25 006. 679. ~I ._•••• __ ••• ~9: 100: 12 49,100.12 

28lbNewY~rk ..•....... .... _ __ 564,489.13 64.50 1,806.36 ~.IU.55_ I,IH947 2,71I7.9-l7.S0 99.27 .117.066.37 07,IM.~4

m~~§~~~_~_~~::::: ::::::::::::::::::::: :::::::::::::: ::::~;;~~:~~ ::: ::::~~:~ ::::~: ~i~: ii : ~~~ .. .~: ~~- ;~I ~t ~~: ~~ ::::::::~~~:~~ 1~: m:H 1:1: !i 

Hlt1l Ohlo_ . . . . __ -. .. __ .. __ •. •. • . .. 600. is .-..- _.. .- &12 971 ,I. 971, OiL 59 __ . __ .. __ ..•__ 41, 215. S9 41. 215, S9 

nth OWo_._ .• _. .... __ •• .••• __ •__ ._ •• ••••. _. ~.300.06_ ... __ ••• _.. 44070 US. 081. M ..••..•• _ 38,440.63 36.449.63 

g~:Fi~a:-:::::::::::::: :::::::::::::::::: :::::::::::::: :::::::::::::: :::::::::::: ...----- ..--...~~ . S~::~~I Q. 6J:~: _..._. ~~;:_: I~:!~ I~ t;r: 

lstPenn.ylv.nla__ ..... __ .... __ ..... _..... 76.40 14.348.63 .150.05 :ii'-94ini-'''--ii2::iO 2.713061 1,360.214.ft2 4.\100,11.1 4M,SU.24 410.756.77 

~r,N;'~~~~~~:':t~~~-.: :::::::::::::::::::::: :::::::::::::: ::::::::: ::~:: :::::::: :::: 2, n~: ...----2il:i I~:~:'~~I 4t~: ~g: II 3~: ~I ~r: ~~~ ~I ~: m: 

Rhode 1.1.011. _. __ .. .- ..... •••..• __ .•_.... . . .- __ .. .. __ ' 280 80 • • 75. 68 17, 217. 3..l 2~. I\()' 28. 3a9. 56 28,391. 00 

~~~e~l~~~~~::::::::::: _::::::: ~:::::::: :::::::::::::: 1--- --- - - .-.- .:::::.::-.- ::.-:-.-..-- .--.. -;~~.'~~;1 :: ~, ~I:::...... I~: ~~: gij I~: ~~: gij 

I,t Te __ . __ -. .,_._ .... .•.••••_.••_. _ .-•..--.-8:37 ::::::::::__ . ._. __ :: :::::::::::: 216. 05' 17. 131. H 2•.'.97. II M: ~~ &N~ 2d Te __ ._._ . ._•._... __ ._. _._____ -itl:00 1. 876, 28 •••••••• MO. 00 ~I, a58. 4S 4. 714, lh 130. 17.'.. G9 134.8\10. 61 

Ulllh _-. .. ...•• ..•__ 11). 100. 7~ ----.--- ••••• --00'-i7 I7. 410. P3 13. Oi ,'l7, 2-15. 61 I7, 258. 6lI V ..mont._._.. _._....• • .••_... ---.4,-·ii~'-:i~ ..----. ----: :::::::::::: .__ 5.256. sa _. . 3,693. 42 3. 6~J. 42 VLl1!ln1•... _. __ . _. ..•_•• _.. _. __ •• __ ._. ••••.. _. . ..••...... . .• ._._ ._._ _ __. U. 400. ~5 . _•• ".__ 47, IB9. 19 47, l~O. 10 

~:i~~~~~~;~::::::::::::::: :::::::::::::: :::::::::::::: :::::::::::::: :~:: ~I::: ::::::::: ---. ----~:~: - 6. O~:: 6. 5!~: ~I' ::::: ~~~:~~I 1f~ ~1: 1~~:

~~::~~; ~::~:::~~~~~::: :::::::~ :::::: ----~~:. ::~; ~~~:.~~~.:: m~;.. ~;;~ ~~ u~': ~;~t~.:: ~~~~~~~ ~. SSY :: 142 470, ~:~. :rc-c--c;c;,O::;;~c.:~"I~'.cMc'O,c:;~;.c:;I-o,c. ,C~;'.c;::~C·:;: Noft.-The •.,enue Ret or 1026 ropeoied the tax On outomohlle tmob and wa~ons. tires. parts or oooo...on"" (or lIutoOlobiles. eIJectlve Feb. 2~. 19211, and. reduced the (ax I'tOID 6 to a per ceo~ 00 olhor lIutomoblles and motor cycles. eIJo;d.lve Mor. 2\1, 1921l. It levie<! II I.a.x upou pl"to\, lWll. r'lV\lI~erl, &od ""!1l8I bevern~es, bm repealed the remaining exeillU I·...S 10 obovo el......J6cations, elJec(lve Feb. 26. 1926. 

....----_.~--

NarcoUca 

o

• 

SI l,935, 55 

1,568.36 

13,800,49 

21.502.24 

25,1\53.25 

17.b17.8Ii 

J2,84UlO 

1,321UIO 

7,792. t8 

15,(I'.llJ.1}l 

14.383.55 

2,37,\30 

45. 1t7. 96 1~,t37_88

35.334.90 

17, fln. i8 

l5. 007. 05 

11l,{1@9ro 

13, 815 ~O

6,0711, to 18.886.35 

3o.l113.lltl 

::o..ISI.~

6. 731.2~

n. [>07. 3'J 

9.3;0.88 

31.272.4.> 

12. Mll. 57 , J. 193. 'n 

13,11\0.52 

:195 B/) 

4.M4.M 

7, \98, 42 43. 3Il6. 31 

1,750. M 21,073. sa 

$157.9S $2,983.32 

21. 40, 102. W 119.34 3.889.23 247.09 15.00 

27L 94 2, ~75. 00 

97,1lll 10,050.75 

\l7S5 3,122.-42 :l(I.W ••• • __ 

170, 23 • ,.,_ "_~_

237.08 171.~

1~.211 13.6«.60 

21'30 lro,OO aoo. 80 _•• _. " 119. 3-\ _. •• __ ••• 

~l.70 .. 

109.\1.1 .-352:00 

132,22 3.5/i0.00'

171.48 ~,536,2\l1

97,29 2••25.001 

60:86 142. \Xl 

460. 57 &I~. 42 28I.M ~,41I.M

.224. ro 1,670,00 

75,00 200.00 

WO.24 3.205. gp 106, 80 805. (I(l 

.101.90 ~,m.30

172.00 

2[UO 100.00 100. 7 1,230, MI B.IO 10, 00 

27,37 395981 66..00 210 IJll 

1,141.44 UlO 00 

~r: ~g _. ~~~_::

1244.75 

4~8.00 "'" ISI,07 

7119 

123. 19 

mg:ji 

l.195.OOI 

2.005.00 M.W 

J8' 

25 ~. 791. 1 is 

215. 75 4112.31 

331. 8°1 200.01 

320, f;[" 

1,735.84 

554. 6lI 

6:H.16 

M<." 215,28 

186. 75 

55.31 

1,240. W 

145.00 

. 148. 75 . ]5. 25 

134.26 '.00 ""-00 

751. 571 1,382.27

31. 00 

1,755.00 

Dealers In ' untBxed 

narcotic 

prePlll"lItions,

" 

l'raalll.lone'5, 

$3.953.75 

.... " 4,524.611 

6. 59~. lS p. 801. OSI 

2. ~O.li

3,837, WI 615,25 

l;507.2~

5.472,00 

490,25 

758,00 

13.182.01 

11.004,41 

11,651.61 

S.nS-IO 

5,1l:ili.69 

6, 100. 52, 

3,025.00 

1,829.6.1 

5.«0.58 

I5.46S,06 

7.008. 70 2. r,52, DO 

4.08013 

3.52:l.31 

6, 008.97 

5,~.88

!: 877. 91 

6, 325. 211 27~. 25 1.64~.32

3,046, &-I 

6,1\:31. 41 .•. W3.00 

3,111,741

$4,23%, ~5:

700 8~i

4. lOS. Illl 

8,275·fYll 12.330.04 

3,030. 75 

4.000. 13 1 

m4.75 

~.4M.00;

6'~&31

l.31? 75 

16.084,68 

4.004,88 

12.30~.04

6,~99.25

5,448.63 

5.106.191

5,7W.17 

2,347.35 

4,723.79 

13.312,62 

10.453.12 

1.906.50 

5.g.j1.1l 

3.3m.2t, 

6.~9r,. 75 5,317.S~

1,814.26 

~. 21".4 74 

271,25 

2. :125. 91 2.9~1"b1

8,ll1l1.87 ~54. 5/) 

l2. 5H. 81 

Reloil, 

" 

"".00 SI.IJll "'.00 

~IUXI

730,50 

475.00 

3114.00

M&oo '"00

735.00 

81.00 

110.00, 

"'.001 418.00 

1.239.00 

637.00 

32& WI 

~~i 120.00 

547.00 

9-12.00 

542.00 

277. 00 

321,00 

"&00 

"4::S.00 

li64:oo 

19U.00 

~.oo

~.OO

M.oo 

97.00 

178.00 

4&00, 

120. 001 

1128.00 

Impo.k!rr;, I 

manu!o"­ 1-----;-----1 

turers. and I 

oompoundera "'~ho)esa\e,

$24 'I~

.... Opium. coca ]);~tricl llltlvl'll, elc., 

t per ounce or lraction 

thereol,

I Alabama ..... .-.-.-•.•----­ .. ­ __ ._ ...• .. _. __ •__ ~_~~:. _ .... ';'00._ .•..._._ .• -. .... _. __ . -c 

A'Jwn~""' ._ ..•.....• .. __ :.:_.::::::::: -·---··-i.18:ro 

15t Como",le.. .-". . _-. -. __ • ... •.. 402. 75 

6th Cnlilornia __ .. .­ .-.­ _.• __ . .•_ Z7.50 

Colorodo . _-. ''­ ." _._. __ . •.. __ . __ ConncctiOllL•....• '. __ ._•.•__ . . _. __ . -----·78:00 

Deln"·Ilr!'. -.-._ •...• __ ._._ .­ .. ._. __ • ~.In 21.00 

i~~L :.:.:.:.: .;:;:_:_::.::'::: __ ~~~::. ;::':- .':::-~~:~I' _. "i~:~ ~1t W\~\~-:.-.-:: ::::::::::::::::::::::::::::::: :: lO. ~t ~I .-'~~YM

if~¥c~:~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~ ~~ -. .~'- ;~~'-~: :g; Loo.lsbna_. __ '. -. _.• _••.• . _. ._. __ ._. __ . :10. 00' 9~. 001 

MoIlne•.. • .•_. __ •__ ..• ._•• _._____ .()'l 24.00 

M"ryland ._. •__ . _._ •• _. •__ .. . 5. S29. 1;3 ~08. 00 

MOOOllObusctts. . .-._. .____ • __ .___ 828.&0 2aoo 

1,,1v1)cblgao.• _._. _'. .•_ _ &.&'>0.114 217,00 4th Mlchl~an. •__ . •••..•_ . . 1,4&5.51 4fs,OO 

M,006!!ot•.._..•._."."_. . • _.•_. ." 3. 14 n. 00 Mlssls.1ppL • .• .• __ :_._•• _ _ • .. __ • .. .•• 

I<t Missnurl. _. • . _._. __ . _. __ ._. . _: __ . 11, \)\l5. 61 ,408, 00 

6th Miasou.L •.•.• • ._._•.• __ .____ . ,,- 62.39 

1 

192.00 

Moot]M.•_. __ • •__ ._. __ ._. _. ._. __ .• __ 112. 45 _., 48.00 

~~~1t~~i~::::::::::::::::::::::::::::::::: ­~.--- ,--.~':I':' -c._ • .-~:: . l.tNcwJCISC,. • __ _.. . __ ._ 27.W 48.00 

~~wN:~i~~".':~::::::::::::: .:::::::::::::: ::::: _. :~ ~:~ ~:I' ...­....:~~-~ lstNOwYo.k_ .._. .­ _ -.•... -. ' __." 3.580.88 310.00, 

". ii·· '. r'r.'>' 

t..", ;' 

~'I ..1. ,. 

MisCllI. Ophim lSIlO",JS Cill· ordor blSnks. lecUon. Tol1l1 per bnndred. re1BI.ln~ to nOlootlcs " 
- - - -

-,--..-.-.-­

TABLE I.-R.ECEIPTS FROM SP&C17lC SOURCES OF INTERNAL REVENUE, FISCAL YEAR ENPED JUNE 30,1926, RY COLLECTION D!STRICTSContinued 

Dli\'lcl Opioo" ;,oe~ leaves, Me., per ounce or lr.aloo 

th~roof,

_I oen( 

WholellBl.: nelaU, 11~ 'll 

. I Dealers' '" 

Importers, lD~oor\le·, ' ----~,-~-~.

lorero. amI I 

oompounders ~, . . I 

"". "-';­ , . Prectl(lan·

era,13 ' 

" . Deille.. 10 untM~(\

,,"rootl~

]IT'P~rr.UOWl,

" 

. Opium ord~r bllillks. 

I"'r hundred, 

" 

MIBcel. 

laneou; eoI· 

Joct\OD! 

rcl.tlng,1.o 

noi'co~l"" , 

TOtol 

2d N~w York____ ._.••••.•. _. -------.-.-.-.... $20, 71~, 7{1 $551. 50 U12. 251 ,~. 424. 6.~ $823.55 $.'>41. 20 $102.13 . ~31;775.(L~

3d New York.._. ______ ._. I~, ~gg. 56 97.00 J~O. \\ll ~.M6.6.'i 8,233: 50 34,50 It;. 3~ ·ii(H~:is 211. Q32. B7 

W.h .\lew York .....• _._._ -.-.-...... _._ .. l, ~05.0:l' 360.00 509,2:, ~G."(I. 00 b,401:7G 00.75 !~l 10 1t.38'U8 I.OOi 21,1 l'.w Yark __ ........ _. _.- - - - --.-. -.... ~SUO 180.00 319 00 2. 7fJl. 47 3.3&1.42 200,00 Q~ O\l =.00 1,M6.M 

2ll1l1NewYo'k... .......... _._ .. 7~1.J4 2M. 00 4M.OO 3.763.00 4,4U 75 79,75 124.,90 2, 120, 00 12,01l.7( 

North Carolin._ ------.-.-. U.oo 4,587.05 4,?l:i.1IlI 43UlO 174 00 ~. 2:\.1 !II' H.3Rl.05 "". W North nakol.• 108. 00 I, 227. 00 84111-1 8.25 30,70 2;157.8lI 

1st Ohio ... 'ili8:ilo -·a4~:OO 437.00 3, HI!. Ml i.,I~.07 84.75 110. C3 1,2:10. "'~00 9,127.1'>5 

10th Oh,p. __ 33.10 48 00 384.00 1,989:2~ ;, ~: 15 136.00 fjQ,35 :l70.()Ij1 5, 875. 4~

1IIh Ohio .•. 849,46 \(4.00 285,00 2.182. 00 ~. JIlfj.;7 100.00, 90. 00 1,5BO.00 .8,1(1'/.02 

18tb Ohio_ .. l,fj58.74 :/9\'00 444:00 6,895,01 R, 1:,\4, ~l 171. 00: 219,W 2;705,25 1~.~1~81

Oklahoma. __ ._._._ ..•.•. _... _._ ......... .. 4~O CIJ 432,25 9,776:54 &. 94~. fl 231.151 137.24 '52.00 lG,OOl.W 

Orcran __ ....••_._. __ ._._. _.... ----·21:00 74,00 280.00 3,535.58 3.0G9.45 31. 75i 96.50 2;045.00 g.I·".28 llt PenOSl'h·.oia __ •• _._._._ 15,301.34 1.040:00 856.2.1 13. 410.1~ 12,783.76 1.~n 7"1 41\1.48 5., OO~. 61 I!~m:~ ~. 2'-'1. 84 

2:JJ l'~nns}·lv.nia ····,i:ii7B •. ··i~4:00 42\1.00 8, ~~O 27 U. ~7. 26 701 001 \97.30 1,674.30 2(l:9~.81

lZ1h Pennsylva"la_ '.-. -. -. -.. 438.00 3.81:;, S\l 4,162.54 m.~, 85 91 

Hh"<lo Isl.nd ..... 33.14 120.00 2. 240. 3~ 1.381.37 115.4J 

S'lLllh C.ml1"". -- --.-. -.... 15.00 72.00 m:~l +,174.43 4,:038.2.'; 1.4:N.50 

",",ulh Dakal._ '60.00 I, (,(;1. dO 1,038.m 23.25 Tfnn..ss....... _. -- - - - --. -. -.'. -~:;s:i~ §iis:oo 750.00 ;.~1I7.0l 8.124,20 757 2~

18t Tet,,,!•• - - - --. -...... ----.-.-........ ~u~ 21.00 592,7.> 7.1i\1!.H 5.M7;47 32\l 82 

Zd 'l'e'f1S --- - - - .. -.-. 310 96 120.00 501.00 1('.74;.43 8.001.47 31lS,39 

Utah..•• ........ _._. '.00 24.00 6.~.OO J, fill: 25 39,00 

Vermont..•. 90'l.M) -------.-.-.. .. 10.00 155.00 , "77.001 1.289. fl3i M8.OO 

~,~ 55 •• 4,I~e.1l/)

]O,714.71l ~l. 55 45.00 2. Rf05. fj7 1~5. ~l a. 412. fiI 

101.110 

12,112. M 181.(,0 4;!W7.00 18,.52. 17 

206.73 J. 'COJ. 00 2'2, ~ro, 98 

:!S. 70 1.47';.00 3,384.9,\' 

30.12 II. 11" 2,740.25 Virgil\i~ ___ ._.:.: 4il~:M 1 .2.00 75..';.00 -~~"r,(l.01 ;'•.~S3 ..1° ')190 751 184,70 -:':;':~ , 12,71~.30

Wushinvtnn. _. __ ---.-.......... ~(Ii.OO r>89,00 5,Il55.S0, ~, 159.1(, 109. 25 Ull.37 ,1.0;0 15,400.34 W~st Vtrgin;' ... ~:f~' lOR. (l(] :m.oo 2,M3.00 ~, 3\)1. 73 1~1. 51 )65.25 110.75 B:1aO.24 

Wtscoosin. _.. __ ._-- ._-----.-.......... 37.001 10'0.00 261158 ~, 75.';. r,l 10, ~91. SO '!92,27 l~, G27. B7

WyomIng•..... 30 32 665.00 ~O, 00 1 lI~: ~F ···1i5~~i2 . 2, l47.:>4 ········~··I ".00 , 31a,!>\l2.92 2\l. SOL 461 9, 848. 85 117.59:2. 59 981,739, m 

1 

TotaL ... ............_._.- 141,300.19 If, 287.•\0 ~~,:.:l7.~31~73
 '" "I

1 

.....-. - .. 

.. ~--'-------~

Broke,s llowllllg P!lS;ellge, U,e of 

Corpom· I~__~,~~~~,'-~__ ,~~~~_I Dlloc.. "utolllohll~s ynchts, lions. faro.ell I' billiu'l\ 1l,,<:1 Sbaa~lng Rl<Iin~ lor bIro pl~lISure

Tol.nl 

sioek 0':0' SIMk.· l'a"lI, CusTom· Ship, ~W !or""en. $20 ~100 to 'eallng M'~ordlng

$5,000. ~1 -I"JIl·~300 0100 h~ui<l, $.\0 nllc .•· or cnpadl'·). to lenglh 

I,nble, 510 ~1O·$2.0 and tonnage 

$l,OOOe~pltnl pool t,,~l.~; gQIl~rlCl3, ~c~dQmles, (",['(!a,diJ1R bo~t",otc..,

~----'---I--I--I--'I---I~~'I----"'-I--i--I~-I---' o Alabam••. ' ... ... $478,879.39 ~':f.!';'.~1 $2"'1).\001 s;QOU ~250.(l(] $1O,~3S. .'i3 ~2~.3·L_ ... _...... $27,IWIl8 $411,52 f.,'~J,ro1,?2 ArilOn•. __ _......... 11~'Z45.IOI ""I ·"""""'"00". 1:lll.2:L .-...... JO.~911.8\l '5.0'l •• _ 4,5<3,OL .;:. lr.5,~.1l'. • 

A'k.n"•.' _.• _ • ~~'\,OOO,85 162.50 lo,7m.2~ 178 38 2'2,~47.42 •••• _ ~55.150.41

l'tC.ljforni~._ ••.••••••........ _· ~'."~~".'.".~ .. ~~ 1.1.828.M ·~~;1, .. ~:~ '--'·'-~~OO'·'·'I·· 'i4,~~"", 4i1,2~0.81 459:19--···i."-Oil~oo ~[i,7~\.12 5,784,W 3,~OO.;5315 (,~hCaliforniR. •. _..• " •.'0""' 19,2-16,24 _.""- "" "o~ '" M,mO.24 617.ro ].165,00 ~1.o27.81 13. 7m. 71 2,28~.Il.'I.·;~

Lolo'udn............•• . 974. r,;1. 771 8.739.1\.1 280;"0(185 5000 .... 2!l,·407.1J U1.6S ....•. _.,... 2(1,00050 1,02\I,S~9,Ot

C@oeclicnt.._ ........••..• _. 1,313.101.'1\ ~,O~?,.'~.~I 3:721:67 5000 ...•"._.1 27.'2BH.1l7 460,45I .>91<75 ~~,B02:611I-' -n,'OOii:82 1,383,BS5.05 D~I.w."' .•••••... 943.395,al "" 300,00 50.00 .•.•.. _ '2,022.00 76.07 ...: .....·... 2,6\11.25 ·1.957.00 9·i9,9..."O,63 Fl~rld ••_............ .... 6~8. HIIl.f", I, 7:!l1j~ \.833.:iS 43~. 3~ §i;.i;o 15, WS. 52 102,95 58,34 32.48(l 'lSI lG, W2. 00 737,581. 63 

O(nrg;•. _ _.. ........•• 1lSr" 9ro 071 0, un 92 5,375. Ol 1, 2M1. 00. 783 31 9. ,196 30 130 OJ 1•••••• :. .... 21, 51S. so: I, 3&1. 00 731,9:18. 9.\ H~wnlt ....•.. , _._. ... ~jl,71:,13. 1..0000 ... _._ ..•••• 150,00 150.00 . 3.fi82, 01 foO.OO ....••••••.. 1~.200.;~1 ·75.00 353,llI'Jl.l1l 

Idaho .. .•......... _.. _ 144,53315' 48.',.r:<) 400,00 ..•••.•••..•...••.. _ 10,29\1:9; 163H~'. .1,~2061 Il(~ O~,7j3.!l'l

l't!lU"oi.'.. _..• 7,528,779.00' W.~429,1 5. 5.l1. OS 1125.01" '1',216,67 121,340~'1 ~,0~7i 68l.W 100,253,61 P,117.69 .,~•••u~~.. !r 1 8\hllliool,...............•••... _ 441,2~331 1 2,77000 2.~t66'r.•• __ ..•.......••.•_ ~~.~94'D'~!1 ,t~~~... .••W.'••'.5 ~'~'~~'~~I r-,",'oo'SI """ u"--'
 

Indi.lla.......... I,;~"'.. ~U~I 3. GOO, U3 3.6~10~, .. .. __ .. 100,00' '-'"'," O,.~ I .~'""~''-'''I. 11.~61."V7.07
 

lowa_ ___ u. 4,31l4,l;() 3.1~~ ~; ...•.... _.......•• _.____ roil. 7&1. 93' 1,~:0,l •.•....••.•. --.. r.,.".'ooO~'.l'., ..••_H.'...•.'. 7t2,6J7.01
 K~n'(\.; _ _ ._ 1,002.450.~U 1,287,29 3,2,0.,-,,, .. _._ .. ..•_•. 26.58-1,141 0,,"0 00 1,~.9!l<1.91

f:~~',~~L:............. 1 -.... i~U~:~~ 1A;M~.~~1 ~:~~:~i·-·-··ji.O·ool····i;3iil~421 r;:~~~:~ 1"ioo,L.·ooJ~! •••. _;.:.~:700-~1 ~:m:~ 4,~:g,~,i ~:m:;~ Ma;no... •••••....... 4~~.~10~~ 375.00 ZU2.,'iII, 48~t' 112501 10,7GI.8~ ""u 16,.\9~.37 I.M3.ro, 4511,6.'iI'~S

~1"')·IRnd•. _•• _ l. un, 2"lO. il-l 3.3.15.65' 1.366, 6P' olR [.SI 606.49i 2.';, Mo. 0.1 293.34 17,1. (lO 4Q, 7.12. OZ 7:475.82, I, 100. Z71. 78 

Sl""Mhm;etK...•.....••••.. _._ 4.WJ.n:J'1~~ 31,4J.l.711 9,139.1Z1 I GG2.'!\ 1.07500 83. 121. 2:l 401.Z7 587.50 70,321.84 J3,106,W: t,7l/,~111.:12

l'tMichigao_. ••..•• 3,:1'l:;.r,!~~: 3'~n:~1 3.958,311 41JO(l(] 100001 OU.2\2,02 655.48 100M 39,5-I9.03 !l,96S.26 3,'n,5Z,I.l0 

1tno~~~~li:".~:::::::::::_:::::::.. 2.~:H~~:{ 19,775.611 2,~~:~;'-" 533:iil···'·2oo·;J z;:~:~~ Ig~:~ m.~ ~l~~:~~ 1,~~:~~ 2,~~~:~:~:~~ Mi,;;i<>II'pl.............. 161.9,>3.06 .\673.17 150.00'...._. ..1 50,00 3,9!l~35 9~.67_. __• __ .• 12.7~~.t~ 121.88 190.8:18.60 

l'lMbl,\uci_ ._. •.•.••.. 1,779.lI37.&I H,2"ofo.~7 2. 447, 9t 200.0Ili 10000 10.001.\16 552.59 100,00 27.0Jj.~.~ 25.~.OO 1,"l(\~63.S2

~1.h1l11'~"lLri.. ,._._. 751,61g.50r 16,11'L~r, 5,7(15,02 ,10.00 85,00 Iq,\~~1.m, 350.01 •..•_....... 21.725.~2 .. ~)~.UOl.lll

1Il0nl"n~__ . • __ ._•• _.....••• 1127'42\l.7~1 150.1'l \l(1(I,()O 1 142.50 .••••.. Y.l8o}.~~ H.m •..••..•.• _ 6,000.87 .••••... _ HI,20ll12 

Nebrssl",.................. 30U, 423, 69 3.&:9."11 2.~1O.0'l1· .. _. __ ~O.7~1.r!1 132.53_ ._.. 11,411.55............ HS,041l.1l 

~~~~~~,;';i"-l;iro:::: ::: :::.- .....• l~: ~U~· 6~U! --....biii:oo :::::::::::: :::::::::::: ~: i~g:E~ ....---li,j-,,-j :........... 15, m: ~t ----- -,t8ii: 001 2g: ~~ ~i

~;h§~~·~~':~'::::::::.-.:·:::···· 2,~~;~6t~t ~,*1rit 2,~U~\·······ii2:';'O------·.ji:67 ~~;~~~ 4n:f>.!l1 ~?J:~ ~~:m:~ ~:~:~ 2.J~}~~:~

. ~~- -- - - -=---:_-:=--;:-=--=--------~~-----~--- ---~-
-------- -- - -

- -

- ---

---

-- _.------.
 

T~IlLY, J.-JlF:C;F;TI'T6 FIlO).~1 Srl':CIPIC l:;ounCF-l:\ OF II'lT:P.:UI'J,-" REVEr;UE, FJIlf:,U, Yli;AR ENlJBU .1uN.r 30,1026. liT COJ,r,ECl'lO~' DU;TUjC'f'~-

, _. ,­

ll;,,,lol, 

K"w·Mo,I<;"<I••• ----_ ............
 1,t New \',1L'k ..•. ----------.--. 2d S.,,· yo,k - - -......... - --.-­

;VI New \·0" .. _______ ••.....••••. l41h 1\'01" \'~rk......_. - - - - - ---.. ~m:r-:o,,"Y~rk __ ._" ........_­ :mil 1<:,,.. york .. ________ ........
 N.".lh C&r~llnn ........••
 N.".th Dokcta. - _................
 I.t Ohio. .-..... .... - .. 10th Ohlo...... _ .......... 11th Ohio__ ,- ...... - .... _-_ ...... 18th Ohlo.._. ______ .. ._. . Oklahcma__ •••.... ._. - - - _....... O"'80n __ .••••_ -- ...­ 1st PennsylvQolQ .•:.:. ___ l:llh l'ennel'lvania_____ . _•••••..•• 23d Pennsylvanlu.•••.••••• __ Rhodo Islaud..•.•_ ------...-... Somb Carolina .......... _...- Sonth Dakota .•••• _. -----...--.. Tono"",,,,, .•.. ............ -...­ l,t1't'..._ ..... ... _---.- ...-... 2d Te~n.' .... ............
 - Utah_ .-............­ Vermont .. :::: •... _._._. __ .••.••• Vlrgini~ •.'" __ ....•..••... _" _. __ Wf\1lhini:!-oll .••••______ ._•....•••• We,t Virginia •.•••••••••_... ____ . Wlscotlsin••••.•. _. _•• _•••........ Wromlllg .•..' -.•-•••••.•..... 

Total. ••••• __ ._••.•....... _.
 

....
 

_ Cont,in'J(~rl ' 

~p""I~1 la.M n"t .I"cw))erc cuumoTllt<ld 

----,- Drokers 

Corpora· i__ lions. lor each I $1.000 capItal sllmk OyeT stock. 1'a"'n. Custom' ~hip. $W $5.000. $1 $.',()-$,'loo $\00 ho",..,. $00

-

$;.7,4211,~, $100.00 I.J4.'i.~n.74 T12.53 $391. 6L. 

1.41).1 00
 "·$.50:00'--' --·$50:00 17,URS.~"~.72, 310.503,28 2.225,00
 (I.J34.191 11,W24~ I, ~28, 1oT1. 24 170. 83 :162. 50 

1,2.',,1. 7a7. 32 \ 017. 60 7. 7oa:)4 

2.1'43 I·, 3.21251
 

6\111.382.95
 2.007·1 U18:J..l m:~j:::"""'" 1,~2~.9;7.73 ~.~07.71 3. IQol 67 :roo. 00 HiO 00 8.13. 34
 

72,140,72
 

1.001.616.69 14" 841 0000 I,~~:~, oonoo 362 63 ••• •• 

1,184.577. 00 W 00 50 DO 

NS.WI, 6~

4,2~5. 76 2. tag 35 

757. (19 1.600.00
 647,442.7(
 842.49 2.IU.3L
 

2, 9S0. 378, 82
 6, 291. 3~ 4.007.53 

917. 291.'4D 1; 31~.:;9 5, 47\. 30 -- .. 312.>0 

~~~;1~:::~·2~:~ CI)l.J4 

~. 8llU22,.IS 11. H~, ~e e.02.177 473; 250, ~2 1,782.56 1.472.51 

r>S4 :IS 002. !.o 

1,4.'0\). J8Q.1n 1, (lO(1 00 1,700, (lQ -. ....... . .....
 4. :132. ~~~. ~I l. 4211. GO e. 700, ~7 10000 IWOO 

6.)8. GO!. If, ~H. ~7 "'"00 ............ ............
 312. en +l .I, 46:\ 3.\ 1.125,00 2~0. 59 393.75 

7~. 305, ~91 200.00. 

M5.710'," ~. 714. SS 3,639,59 ecce:::::::: ·----·;;;-001

1,100.014.3"1 6,:;88.98
 

8&1. 59~ 93. ~. 9(1.\. ~4
 .___ 2.. ~~~ ~I .. _.~: :~~~:~ 314. 9\lf1. f.O; 1. 9n.~ 42 l. 6l8. ~~

110. 8.~5. 5Il 250,00 100.00 'i:~' ....-.ioo-ool:::::::::::: 

1.100.401176 3. Stilt \l8 3. 7,';~ ~3 I, !:!I6. 671 375.00 

I, 04.9, 772. 311 3.~33,5 6. 272 .';.1 MS. 34 70S. 35 

9114, ~Ils. 09 1. 221l.l7 1.813 75
 

1•."A!I, 95g. 73
 3,253.87 1.2~S2 ······ioo..oo ::::::::::::

Ix'ZH,97 155.23 1,341.67 - . - - - -. ... 

91. 3S!~ 1M. 61 715, W5. 72 172, 1S9. S6 -";~"~~~~I ''''''

----'---------­

."dllll5Slorn 1? tlieaw"" etc., llJId ~Iub <lues 

£lold ot plaee.l other ROof 

thall tho Sold by I,._.ol lWdallS. 

Thaatol1l, liokot offioe. theat.",. bo.e..:l or rebarets, 

I I

1J8e of Dowlin~ I I'o""onger 

alley", autonloujl~, yo"hl~.

Sboo,log RIding [or hIre plensure 

pool tables: 

bllllard. and. 

I:l\lle,les. (according .boats. etc.• 

lor each 

academIes. $20 . $100 to ""'I,lug -. acrordi~

('u~edIY), to leoglh 

lable. '10 

aHeyor Ul).-~:!ll endtonuege 

-

$7, ~~. 07 . - $.1, ~27. 77 .._-----.-.. ";{/,8U.OB f14. 003, S71 $,~ 608. 87 

to, 1l\l5, 9<1 35.00 1~.1I2.~ 39,100.4U 

··-mii:ool 

21. <13~. 7'2 1 IZl.OO -::1
 liXl.M7. 3!),6n~r,

:«.Il\lll 351 321. (\81 7500 84. 855. 0'2 7. W7. 52 17.7~7,81 20'2. 101_____ _. ".­ 15.066.72 2. c.:il. 25 

29.004. C\ 146.00 ••.•. ...... I~. 86K 80 3.0,8. S2 8. 1S.1.!IIl 7K 75 - ....... -­ 23.7&1.10 91 G7 

W. 840. 01 ••.•..•.. _. - _. -_ .. 2.9<12.46 •..•,_ 16.1)46,71 I. ~17. 00 

~.681. 63 230.00 135.00 

19. 40R 54 'nJ4 :00,00 

10.2605;00 1.2,,7.01 

18.7[06,81 I~O. 19 .. .... -.... 12. 57U. 02 ~O. 00 1,212.3~

2~, S07. ~O ~S7 :.II' 21).517.97 <13. 08R 07 4~D 051 ~'3D 00 32,034.33 --........_­ 580.00 

430 00' 37, ~.\. 77 21, 731 ~5 302 r.ll '00 00 

1 

12.873. "" .j,72.\.M 40, 800 22 m of'l 15,9<13 53 :200 118 lQ,~IG.2E; ZIr..OO 

86, M8 43[ 750 01 •••••••••••• 31. ,V'l, \r­ 1, c:JO. 85 

8,72321 17544 9167 12.1JIlO. !O 1,104.74 

3 ~29 25 40.00 ••.•••.•••. 13. 051l 99 1111. 28 

18.489 S~ ...........-1-.. - - -­ 3. WJ. M ........-- -­

15.0;',0 1~\ nil 601 Il3 33 2~.1OO.1l!I 1,9\7.39 

6100 83 ~,H9.~3 2, 5Il8. 17 292. \i~ ......_. __ ._ ~"" 00 12. 730. 7~ 7].31 .•••..••..•• ~: ~~~: ~I ..·. -.:.:~.~: 5. 239.!14 7,25,.70'••••.•,_. __ •

26, ~9Q.1I4 "'r,:l" ... __ .~':OOI 27.104.87 2,041. 23 

20. S4li.12 .277.31 .(l5. (]I) W. 670. 00 7. U55. 27 

29. 129. 89 101102 ••...•.••. _. 1~. 32!l.!l4 211.17 

65.414. 78 168.35 •••. _.•..••. 30. 3U. 78 3. !l:l5. 40 

1, IlM 90 38.3'1 •••..•... _._ 9. 2(lfl. 94 •.•••..•••.• 1 

'T01nl 

$00, f)(~. 3B 

1.~j6,~79.~.U

l~.()l:fl,Br,1.29

~, J~.I, 70S. 86 ),3M.2lI~.M

~J9. 23~. M 1, -l~7. 200. U 

J, 0!J.1, 009. 3~

- 97, 1M, S2 1,2211,~13.M

7~9, ~18, 35 

6S1. 928. :.s 

3,09fl,02I.S1 

U70. 800, 25 

513,013, !l8 

4,900.929. n J. 479. 922: 79 ~,	 ~6a. 978. (.~

683,317. (l8 

330.346,65 

\18. 02.~, 17 

0111.1\41.71 

I. l&i !'.1r, 9<1 g24.1l1~.2J

3~G. 300. 76 

124, 0:J1. ;Y; 

1.166,21(\..'.6 

1.1111. 144, 1.01~.j10.1l.'l

J.M~,315.Zl

H5. 003. M 

l.il~,659.86 a,IW.&! ~.48i I. 5\lI, 797. 45 223, 324. 7~1101'-1l32. 733. B2 

-

,-c	 ~-

Mlscellan~o",

I 

I Mhoolla· 

Dlllrlet oonoerts. MmdWper etc,ln ~a\.ln de.• of D~~!·t.oClal.	 I~t~rtlal . noow otc.• for eaoh oent of the elOO", of lbca'&rs, the 20 a C le or Coll"otloWi re""nue lnOhldln~ TOlnl 

18 oonUl or e.,cess tho regular I 10 I'"--lt cent sporting under ()'}lIecl~(j IdeUn'lnent (all ~onrcell)

Iractlon ch"'~d establishod "r.. fblU"=d olub. ~ver Tor,liI	 tOXllS TotaJ Moordl',' prloo of por ,'flnl Il-;i ';;;tS I$lO&Jlnu&lly, Iprohiblt1onl througb U I Ii 

1wnt ' 

thercof. to tM' suoh I ~~ lor eaeh 10 P'Jr.<:'lnt la"" c::nl~~ c~:8.~ I	 I allloullt 0IC<!SS.50 prlro 10 cellt!	 1 r"peal~d olsuch per cent /. or fraotion'	 . lsI". ~tc.

....	 "",,' ---I 1-.-. . 1- I 

1~~~:.:.:.:::~:::::::: ~m·~n.- ...--.n ...-...­.... nh...mn--"".m--' fM,OO&73I_ $!oo,m.ZlI···$1.877.02j. $13.731 ""'"I $8,195.211 rll,4M.00i'I.31

"cl!t ~~~I[r:~~'.::: :::::: 1.1lt~H :::ij,:i~·:i~f:::~~:~~ :::~.~i.:4j:i '-'~~~K~'I! 3~H~~I' i. i~: m:~ till:~I·::::.::i:~ ·'·f~~~:·~ Ii~~:!~I ~:~ m:~ OlOf8do..••.•••.. _.•.. 1J020IJO .' ' ...••••.-.•-..U,44J.21 684.37ti.'12 1.795"';~.371 7,I'll.OO,. t.7.1i 3:30~:00: llH464 1 

Connoctlcnl.......... m'4M·65······-·····-·····200.······-·.···· . t33.15 60.109.21 l\1O.H3.M U8500'...14.01 .2. 3t9. 50j 3'-'68'001 Vd~k~'~ D~lewnro .••. _.••.•.••: 16'851'50'-'·"··-'" 55 1.3. 3.~~.9~1 200.317.92 ~3o,OOl.90···_ ..••. _.. 1 4.1~ 17.186.$3 17'1\10'00 85.21l,~.~ Florida_ •.. _.... _.... 31r..{!lM·37--···--····-·····-···-·····,······ •. M 15. IllS. 27 32. 2.!'6. 32 812.2~'_ 2,000.05 ~'\I02'30 11 6;l2,O~M

Georgia •. _.•,_ ..•.._.:: 143: 911: 41 -.•.-.. ' ---•.••-,••••••• -•.•--••.. --••••--- -.. 132. 52\. 66 525. 878. 08 2, 914. ~2' 411..53 66\. ~. 676' 51 43: :m. 085. 7~

IIawaii _•••. _•••• _•••• _ 31 O-~ 5- •. --•• --..-••' .•••- -••••••-••.•-••...•-..•••. . 62. 52l. 711

1 

206, ~83. 14 12, 266. SIll JO.62 9. 1M. 49 21' ~64' ~.

Idnho_••. __ ••••••... 29' ~;7' 1.\ ..••..•••--. ".-"".'-' --••--.--- n. 71 14,537.14 45, (\87. 42 1.810.00 I!\. \l.~ 24. l' &3' 00 1~:~: :~i:~

~:i, Imi~~I~~:::::::::::: 2,:l4si;::U:::~~~~~~~ ::··i:OO~.-97I·::::::::: "iiti:1i8i"72 I, 1~·.~~: ;;13. J~:ij,,~:~~ 4:: ~~:~~I··i:~f'-[,~I 67. ~ru~ uA: ~::n1 I.~OO, 9R!, M 

{ndiona -.••. -- .•.. _.•:: 35,.~. ~~'. ~; _._ _ _..- . '::::::::::1:::::::::: :::::::::::: 17~: ~: ~~ 1M, 853. 32 9, 225. 65 •••... - , .. U8, IS P. 413. &II ~~: ~~; .~~~: $1 ;wo_.••. _-••••-....... ':.' ~v ~,.' __ •••••_•••• "........ 00. " ••, ,_. 5~S, 005. 42 8. 000. 001--.-- .•• · _ 6,'600, 73 1.1, WOo 7.1 a9. 8:17. :l.59. H
 .....",,,.,,- ...•.••.. __ •.. _ "'.o~	 0-> ""'" 241,214.80 2.603.25 .22 2.02788 4r>3135 13,952.08:1.79

li:on!uekJ·•.•• __ ••••_... 239' 121: to .••-•••••-- .•••-.•••, ' ••. '.- -5.i8.", •"',"-••••• 42.870. 311 10:. 1~1i 07 2. ~OO. 00,•.••'" ._. 9. 9<15: 37 JZ' 3\5' 'J7 11, (35. 523. 37 

LO'!I.I&u•. __ ••.• _•... _ lli~'l&2.oo::·"·-'·"-'·'·-"",--", ".9S5.H 58,14S.r.5 J01.8Ia.1l2 .. 5.510.50 ' .75 1.203.21 6·714"'
 

MIllM ..• _ _••.• __ •• ~2'4(J4,H ••.•••--•••••-•••. -.••.•- 12. 2.5\. 4g .78.049C,2 2;5,4&3.11 1.&'..0.41 3S2.M 2,795.78 ~:73li:~" ~~~:r:~~
 

tl~:i~~:isciii..:::::::: I ~~gt~····Ftif~I"·:···691i..80II.···-6j..2f--.ii:(92..ii Jt~~:~~1 I.orgi~:~~ Urg:~1 . 8~:~ Id:U: l~'~1 ~.71l3,00\1.21

;~t WI~~F:a~···-····-··, .~;~:gi ::::~::::: .. ::.:::::::::: ::::::::::/ ~H~:~I ~. n~:~. i: ~~: Igg: ~l a;u~i f~~: ~~ ~~: ~: ~;~ ~g 1i~:: 5U! fN~l~~j-:·..:::~~~~~J Jtt~H ::::::::::~~ ~~~~~~~~~~_._: _._._._._._._._::: ~~~~~:~~:~~ IIf: m: ~I i~: iii: I~. ~:EII.. '2:m I. fiU~ ~:iH: ~ ~ ~; ~1 itHr 

'Th 1 .. 14.:WP.OCII 1,5.181,12, 67,,355.81 11,294.00 -2:lii"~1 923.:1.01 1.\ 765.:ro' ~2'8-0'rol'fl!I oe'omJ!UoDP[lbe~maml~pald.ror~(llnlulonlothca~o '0 , .'.'.'. .	 r". ""'''Xlr... c ,c,. DI W ro'll.~ 0' 1_;;Il VlO' Incl'Oaaed to 7~ <X'nts Or less by the rnw~Ul: IIe( ~, IQ211, ctr""tl,.o Mar. 29. Hl'll; 
- ----

E~.=---<---~----===;;;;;:;;;;~===~~=

• 

'i.'AD1,E l.-ltECIUPTS FROM Sn:clnc SounCES 01" INTERNAL REVEN'Ol':, FJIJCAL YEAn ENDl:n JUNe 30, 1I:l26, BY COLLECTION DISTnICTS- 0" 

Continued 

<'oIl! at Roof pb(ll'~ other Sold by gllf<lem, l·b"" 1·h6 Leosos of Mis,'Clla­ theat...., Theal",,", tirl;rlom,r, bal.' <>r ""h,."'I.•, neous etc" in et"., of Dues, sooi,.]. Inl"rn~l DlSlriM· Mn"",rt~. hnd50p" ".ats In including TOll\! CIC., r'('t<~ of tbo ~o athletio or Collectious revenue [or eacb ""n~oflh" tho regular thont.", f",r cent sporling undf.r • oollceled delinquent [nil ~ourr"eJ JOccntsor ene« etc., 10 Tolal Tol.al r,tohliBhnd charged, club, over prohibition through 'urn [raotion "harged, per ""nt collcctccl prlc.. 01 1;.' "'m\8 $1U anDllEllly, laws customs thereof. 3tro"lIn~ of the under ~ueh Jar each 10 per cent offices 1 ""nL , 10 r.h. rcvealod u""'"",5O ~""' 10 cenla orno"n! price law, etc. l-<'r oonl, or Irad,ion of snth thoreof u""~

6th 

Montana Missourl,__ •. ::,", _,_ $311.219,17 $11,822.29 $1.58 $3.521. 80 $15. 34~. 73 ZI5.0:.7.9m.4" _ 1 45,515.98 11,910.33 .. 1.1l:.i, 28.1.29 12.195.27, 9.1OQ~51.41 NebraskR..•::.:::::.:_ $I~,: ~I~.~~~~~~.~ 140,310.87 _4,702.50 43.95 1.757.81 6. ~6-1, 26 ,7,<I~13K42 Nevada_. _.• _~_: ::_ ••. r.~:. .. m~. ~m~.~~~~~.~.~f:::~:;;: 1~:!: $I~::: ~~ 53, 396. 80 2, 134. 17 _.•_. . ,.'.-;;; 2,134.17 5Bo,:>IS. N New Hamp,biro_ .. , "w.~ _ - -..-:::::::: ----·3i:7Gs.-iiii 01,723.02 200.00._. __ ..•_. "~o 22(1.(8 4, 12,1, 1~3. 'is 1st New Jersc}' :::. lS... 710 OOj • • _. --"$67:w-"12, 42{l. 68 '.' 110. 2{l8. 91 300, U3. 15 2,774.17 -.•-- .•-- 10.052.12 12.826.29 10, r.o2. rm. ro ~th NewJe"ey:__ :._ .. 771,009.08 21.833.33. .____ 10.505.85 32,339.18 92,.8nR, 7H. cr.:: Ne'" Me'ico: :.:_ :~: ~~: ~l . 8, 728. 82 150,00 3. 75 153. 7.~ 739,001. 54 1st New York.:_._: .. _. ::.::::~~.~~ :::::::~ ~~~~ :::::~~:~~ --~4 ~- ~~:- ~~ :~i: m: i~1 I, (38, 172. 93 • ._ _ ;. 070. 25 7.075.25 s.1, 122, 221.1)2 2d New York .. _..._... 2r,~, S31. 231 29,482.1\4 $19. 7lI~. 06 3,471.41 15,41\4.1\4 270, 7.\2.11 (107,705.00,_._. .. _._ 50,895.88 (0,Z74.501 91.171.44 3ll5. 749, 130, 47 3d N.w Yo,k _. . ~,34~,no.87 (8,801.55 _2,950.14 16,114.411 190,284.00 .843,279.13 ~.447.7~5.00, 4,1(10.00 •• • 28, M2. OS' -32, (".G2. 08 170,-OO7,2~I.M Hth N.,,· Y"'k ... _.... 395.906.20_._____ 25,509.70 394,127.98 RI5,M4.00, 5,700.00 ;.~.-~,- 131,032,2(: lao, 732, 24 (g. 057.1170. 03 21,tNow¥ork._. 100, 059. 47 •. .. .. . .• _ 3, 113. o~ 8G, 345. 08 )(t2.~17.0~ 4,8;0.17 u 0 4~3,88 0, :JOO. 86 17. 082. g~2. 93 28lhNowY~rk.. 3:13'1"879 -'---"--- ..- _ Z2,87;J.07 178,21\4,[" 534,416.(3! 1,370.28 7.50 3,373.94 4,7[,7_72 aO.51O,~17.17 North Cerollna .... II.I,M088 •• _. _•.. . __ .. .. 01,5&1.79 127. 155. 07i 31\0,00 __ . .•• 1(){1.01 459.91 192.400. r.:J3. 34 North Dakote_ .. 23,095.971 1,340,80 ,___ '123.81 1,470,01 1.017.07[;. 8-l 3~~ ~i ::-...:::.-. --.:::::::...._. .: --.i2, 083. 00 I:J: ~: 1 l't Ohlo _.. 464.088.14 1,100.00 __ , ,, __ ,138,72 1 1,238,72 t~, H4. 23t. 7S t>: Jl)th Ohio . __ ..• _ 71.135.19.5.41 __ • .. __ ._ 59,430.05 131.570.05 745,00_1 .. __ •. 2.405.39 1 3, 1.',(1, 39 ~~, :J8g. 183. 85 1\th0hlo _._. 11\4, ~89. 52: 300.841 m. 20 58.1.04 11,1011.84.1.97 l':: 18lh Ohlo_ . ::m: gl--. -j:iHi:iii .-.. ---i5:00 :::::::::: -4;50i:45 2~k m: ~g 880. ,3(. 02' 5,49'''.00 207.97 112,938.78 118.641.75 '7~, R15, 362. 15 J\,Z Okl~home .. __ . 129, 81 r. 85: ._._ ••• ••• •• •• __ ______ _._ . 58, 58!. 19 188,39\1.64 300.22 ._._._ 82.713.34 84..112, M ] R, 05~, 77[,. 04 Or.~on _ . U~, MI, 40 . • ._•.• 010. rw 2, 751. 21 M, ~74. 58 1 

200, 300. 001 1,649.93 8.62 5.384.31 0,442.86 7,4!I()'0!l7.69 t':l bt r.nn,yh·.nla._ I, 1~4, 750. 99: 7,457. 87 . .• __ 24, 000. 80 579, OR2. 85 1,13(\ 492. 51 38, 000.00 3~O. 71 24,052.87 ro. tro. [,8 148. M~, 110, 28 12th renn'l·h·enl•. I~2, M~. 89 __ •. • _. _ ••.... .. __ ... . <188.00 54, ooB. 99 178,033.48 38.823.99._•• 15.325.48 M. 149, 47 26. 944, W~, 2lI :tId P.nm\"I,"An[~. ~~6,g25.28;.- ...---..-.---. • __ •.• (.920.54 32.~,CQ2.02 S07,437·S41 111,510.93. . . 3.560.001 20.070.90 82. 820, 035. 16 I{ho<i~ !slnlLd_ •••.... _. .1oo,00..'.9'J. 1.JOO.82_••• __ .... _-' _4.93.18 _ ..1.003.00 16.695, 18i. 211 ~outh Crn-oHue._ _1 l~ ~~UL::::~~-:_:::::::::~:::: ..~,_:~_~: ._::~._~~:~ ._-.~: ~~: 41,829.171 9,0..,0.22 ._____ 1. 8117. 44 11.040.00 (. 897, ~04. 76 tloBlh Dakalol. . ~7, IT,. 471 . ••• _•• _. __ . , .. . __ ... . 4. 405. 75 31, 533. 22, 1, 000. 81 .' %2. 661 1,453. ,7 I. 110, 8~a, 04 

,-" 

,rl/.' .' ..... ~,~C "b' f' \'.'~ .~, _1.'~ _.R."'1::-:,:, ., G' .R':. ~" f ., , ", ••, ·~'~I .. :h 1,"- .. \."J' ~~" -)C i~"!l<l.' .,! .xI' .J~.:!:-;~l·,­ ;~ '",J"'" /J:""L- ,.:;-, ,*~".' L'I~ D,"I~.":~ ,. ;,,"",.:' ~"fl--"_ " f>' ·"·.... yr T\"s.u'·~rc ';J'K';'IT ! ~-". ;~p~., ,!f'i'.T. ~.' T.1:>.-' •• ".'!!I. C"..." ... : I .. 

- ------ - ~--- .=---::... -- ~- = - - -- -~­

--- ------- ---- -
 ----------- - ­
,
 

• 

TABL.tJ 2.-RECEIPTB FROM BPECIF1C Bounct:lI 0' INTERNAL REVENUE,' FISCAL YEAR ENDED JUNE 30, 1926, tiT ST"TE6 COMPRISINO 

Two OR MORE DIIITRICTS; FROM 'fBE STATE OF M"aYL,,;SD AND THE DIIJ'tRICT OF COLUllltllA, Willen CONElTiTUTE TilE DIBTRICT 

or f\tr.nYLANDj AND PROM THE STATE OF WA!lBINOTON AND TUS TEmmTORT OF ALASKA, WlUCH CONSTITUTE THE DISTRICT OJ' 

WAlllllNOTON , 

D13I,;lIoa. 8plrlt~ nnd "lcoboUc bcver£ljt\'~

I lnco= IQ.l: 

IIlolo I 

CorplJreUtJII Indlvldllnl 1 

Ahlska•••••.•......••... _ • $115, SSG.:J.S $36,'231. 30 Californlo.••••.••.••••••• IJO, 133,4W.32 45, 570.31~, TO 

District of Columbill..••• 7.002,00:1.40 7,228,6".'1.91 

l11lnob••••••••••••••••••• 102,461,175.40 74,4oo,073.~~

)Iuyllllld.•••••.•...•.••• 14,016,4811.22 11,6211, 00t. 4; 

)IlChlglUl •••••••••••••••• 8ll, 45\1, 731. Sol 36, 110,:183. 67 

M.....ourl. ••••.•.•.••••••• 34,307,257.05 15, 29lJ, ISIl. 9J 

New )'.~y .............. 38,008,641.52 34.243,207.0)

Ne'" l'v.k••............. 245, 152, 464. ~7 24,~53,022, 7:l 

Ohio....•.•...........•.. 72,72;" Me.lO le. 3H, 00II. lJ
 

Ponus;'lVM'ln............ 112,055,002.00 83.330, 000, 6l Tox""_ ••...•....•...•.... 23,804,44~.M 13,074, 282. W~!lJ"i:ton...•••...•••.. Y, 075. 138. Il8 3,081,574,2C 

J Indudlnll the T.rril....)' 01 AllL'k8 ~n<llhil nlJtrl.t of Columbia. • Include. S15,7&i1.13lJlcom~lu on AIR.'!lm rtlUr<>al,h (l\Cl III JUlt" 18, 1914). 

I <1ltu­ E~t"h"- tron'lor N onb'!\'orogc ~plr!t~ Devemgt> Kecllned &plrll<! BoLtled Still or trlUlsl", of or My dl.llllod from­ splrll.l' .plrlts ,. In bond sparltling ne~ ._<In""" pr0l",ly di.tilled Or wIn..,; Hp<>fl; spirits, or d="'-'nl! by gill Irom 81;:r' =. wmes, eorl'ruil; Other mate­ tmll; t;' ~nl· S\.4n'/,'". dlal"otc., 

T•• per kIll­ rials, per per gld· on,~O IIJId 10 •• IOQr.nl:l 

lor., $2.20 gallon, $:.'.20 \"", =, "0' 10 ......1:1 tQ $1 

Siro. 8'23. 08 __ . ________ •...••••••••••• i.63;oiM.·ii -Ii:148:378.·l4 .......... :::::::::: ·····$O..io '$2,'140'-00 ·$.io,fTii"ii lOt, '112, 710. 021 $S, 2'2'2, ll55.001 $377,051, 42 1~,I\lIJ.lI2O,43 502,932.52 O,a45.I,~ 39. 2tI'3. 12 110,8(11,248. 76 5,161,221, 77 H3,W.08 ll, 238, I)l 5,100.137. IS ."il67"99':: :::::::: 1.464.00 ···oii:SSQ:.jii

2:1, lMO.45.'1, &.Ii 939. 'nO. 12 2ll,~41. 35 !>.ll.&t2,3.] 15S.~ 127.20 8,108. 00 115.70 a2.~7O'1l5.51 2,271,271102 97,80~.14 o:lS, 721l. 4\l .......... .......... -.'....... ·16::ii:i:i>i. 49.1lU1.~4~, 750.9I1U3 59,~. 07 " ~JO,47I,OO 2,288.73 

72.2~'1,\l3S-1 ~,188,277.32 80,180.90 ''';;;;;''1 1,367.11 •••..•.•.• 14.01 .......... ...... " .. 24,212.56 )(l9,~5.4S1.IO 46,38-1.012.80 1)4~,1l46,!l!l il,oI8S.IHO.lrIl_ - - ...... 1,56~,OI 00-00 2,080 00 1,100, 8S6. 00 

100,010,014,3 

1 

3.070,088,111 57,o23.~1 ..•••..••• 2,002,125.117 $-ISO, c~ .......... 1.00 7i2oo 27, 1i04. 12 195••9,\,8:12. B2 l~, ~9l, 039.1),1 242, l~i8. 07 ::::::::::.-:~~:~ ~~~~ :::::::::r:::::::: ::::: ~~: 11,296.00 2,4B~.04

3C, Slll, 721, 77 1,~H,980.3? lM,42?31 ............ 12, IM,713. 14 1~S.351.1l3 12.221,(,(} -­ -........... 

.-.....­

I 

0.,. I Uectiller! 

Alale br~n<Iy

lor fortlr"· , I ~i~:'~:r l..e!sthan ~~~;.

I:l'llon, ~lioo mOnl. 60 oonl. ' fnl 

-------1---1-­

g~~~~i~~I:~~~~::::::::::::::::::::::~~~:~:::::;:::: ::::~.~~I nllnols ••••••••••..••••• 

H=~::::::: ::::::::::::::::::::::::: :::::::::::: :::~~~:~ :::::::::. NewJp~y••.....••..•....••.•...••••• _ 3,5118.~2 100.00 ........•• NewYort••..........•.. ..•...•••••.. 5.323.]4 3UO? moo Ohlo ••••• t,m.12 ••••••••..•••••••••• 

i~!~:·~~~~~~::::=::::::::::::::::::::::I: ::::::::::: :::::~~: ~~ :::::::::: 

Liquor <Ielll.ra Il,..,wenl MI.'lOOUn· _, , 8\Ulsor I" "ro~ nnu nco Worms Fermenled Luror! of ""ne"Uoo~ Totu) mlntlug to dbtl11ed

Retail WboJl'liol~ ~IU13, mL~~~~~ I~~~r·r.r r..,s.tl1nn ~3b:;.

:1'15' I ~IOO' $50 ench'S20j ,'~b:; morn, SpIrits ' SIOO 

1--1--1-­

~~ ~[~~~ :::~~~:~~ ::::~: ....:::::::: :::::::::::::::::::: :::::~_~ I,~~V1 00.428.501 3,70334........ 391S!' ••••.••••...•••••.•••••••.•••.••••••• 282,3\1.\.42
 

2~: ~: a,: :::ii~,:::: :~: :::::::::::: :::::::::: :::::::::: ~~: r:in 

23,742.81 1,317,72, 256.001.••.•• _.•• $11,456.20 $S.lg ••••.. -...~ l,too.16 a7.595.Z7 1O~,411.34 1~,(;p.j.601 '205.951••...• •••••••••••.••.•••. ,.. 5200... 512. 584, SIO, 530,85 

19,178.00 2, 8R3. 3r, 100,011 3"400 •..•••.. _. __ 78.222,148,250.21 

: ~~ _::~: ~;i::::: ~~ :::::::::: :::::::::::: :::::::::: :::::::::: ::::::.. 3, I~~

_.-.-~--~-
•

•

•

- - --

T Alll.E 2.-iIEcE~t>TsFliOM SPECIFIC SOUHCEll OF hiTF.liN.l.L REYENUE, l'rSCAL YEAR gSDED Jux~ 3(), lfl:2f'i, '11 Y STATES, ETc.-Continued 

----I--I---I--ICI..., n, 

"" Ibouund, 

U 

CllWA, 

"" tholl511nd. 

" 

ClfISS A. 

"" I.hol1~nnd,

Slate 

Tob=o and tobaccO In~nul,..1·u,-o,l 

-1--1-··-·­

Cigar! 

(.malt) 

\1loll';o",o1, ""

KI.1~

CI~ar1' I (smoll) 

"" thollland, 

JI .;(1 

CIJl&'l ~;.

"" thouBand. 

$13.00 

CI.." E. 

'" [housand,

'" 

Cl..s D. ~,

thOU-land. 

$/O.W 

Ch"" D, ]'." thOlll""d, ." CIl'S5 C. 

"" thou"~n<I.

U 

Cigars "",cording lo intended retail prices 

CIM' H, I Gle'S C, pef per tbon~end. ,houson(], 

$3 "j 

~I, m: ~.,. 'ii:.i7i00" -"$.%8:42 "'$7,"691.-89 ---$2.-300:57 --.--. f.i7', -... --.iJ­00 00.00' 27U.OO 18.38 3.4119.50 468,13 1.5D_ .. __ ._.-~ •• 

~7.&l8\l21 1~.397 70 0.365.36 9,362.87 2,015.9:1 7.!,(o 1.50 7:1. ?-'H. 31>1 l. D4fJ. 40 982.30 179. M 59. n lJ3, M,2, 2'i 33.805.07 ~li.~,\.57 n,GtlS.11 5.674.04 3.758.93 1,337,5R •• ••.•••••••. ]~,MH.l0 '!\'l.W lG\1.W 3.187.9" O~2.50 1.50,••..•••.•••• 

~~j,r,"2.I>O'1 00,326.64. 35.S~1.5S 10,412,07 1,42{;.15 384,{5 91.13 337. &I~. ~2 2t3. [,<.0. 71 ,,1.625.78 304, 105. 50 37. I~l. 4.\ 12,006,80 2,533.72 

]2'I.W\.~J :;,Il5O.5S 1.672.93 A.r,,,,,.21 740.'1" L6~:I: '2.2.'; Illl6, 8.\2.;.r" 93,270.52 29. IlOO. 4~ 2<;. ·';0\2. ~2 r., 216. ~7 126,164,41) 22.500.00 

~;.~~ MI ~: ~.-. .:~:'.: ~I· I~: .....-;~. ~~F: :::::::::: :::::.::::::: 

---I---I--,I--I--I-~·

,,'
 

Toh""",o ond loho,""o mann[""(tlrBS-Conwmml 

--1------,1---,---,---"----,-----,,--

Itoll~:'~" I 

'olrl, 

Blat" Cigarette.' CI~ar"t,t"" 11.1,,,.. ,.-, ",'m~wd. Ci~"rrl.lr Ci~,reltr (',,~.). - Snuff. pcr "~,, Qr tn \()S, p;:;' ("I;:';~l). 1'''\1nd, I.~ tured "hipped D'l(:):" ,~~.;;:;.

Ilho,~s::nnd"lh"uMnd. ""ni. ~~~~~~d, '~j~~n~r \Z~;";~~' Li,mal NOtOV~f ,.0.(1111­

" ]8 com" ""ollon '"""I D"'I.. d~~'r~$l cf~~OO.'6 ''3ltl [e"nl, it B', I 

·-----1 i OiL 1 

2;~if~~;,i~_ - _ : .. ·i-iii.. i:iI$!~;iOiX70~r.7 ---ii.":ii ··$35:8i:i."47 .- --'$-"-"-:oo-··I·iiW,~:ir,,:,."70 .•....---.- ,--r,~-'-:~- ·~-·,-i-·,--i Wi~'~i~tQ[l'olumhh-. __ ~~'~I l'l~~';~i-'-"""'-- 135.1S_ ---"--.••••. -------.... M r d···- ,.',", "".ov • H,195.881.2~1.~';'ir>4 4&U5 .•• ----.... •...•••. ~fF6inn ....... .U '3·3«1_ ..······___
 385.07_..... Mi~~;r' ----- 5~.9'nOI J(I.7,~~.t'.:i2.~l,m'l10 ..••::::::·::::::.:::::._::··· New~.~y--···· ij-" 1 n34_ ....•... [IJ.r.sO,5,:S.21 ••••• __ .. _•.••••. ••.••••. Y k··..···· .. ,.(I8,~0.lsr··~,S511•.7[.\,211.0.'2,pj.l2.00,,2G __ ••••••• • ew or .... . __ ..... ul.38g.~2'128'6,'II).8!i1."-"1 ~.31'.)~ [,4~9.2"7,00 529.1~ --1i84.-05s,-Zi "' [030.1\ 

Ohio ,~., ••••• o' .'"" I "'" PcnnlYl'iiila::::::::::::::::.. 3, 577: J8 9. 030,,J;;: 84' ;~~: ji .roi:~: n·---·i.i'-oo -'-2:i-:i7ioi To..' IH" ' I . WMhin"gi;.;,;::::::::::::::::::..... · r>6~••.. ...•.. ~.I,Zld.55 10.00 .. ~"9?::;·.... 'liG,OO •..•• __ 1 

'20.,.1'1;; .. "~.,,() IltI.OO t5200 821J.590 80'08 740:70 ~ji,:il5 ~g!,.iO 3,~%~O 21:6,~1:44 . 142:H
 00l";'·1 ~1'6.00: 37[1.00, 1e.t.OO 7,827.00 L80
 

600,75, 250.00~ 305,iJI:' 2'18.00 4"1.1.51 30,~1l2.li
 

198''''"· - ~l~ ~I' ••" ,•• ,,'"" "0) ''''''V''I''' -, ...,"'''' .,.. 12.:;>:1 59.1<16,(>\ 1.14S ;, AA:1. 50 1 R4~, UIJ ~L 00 37,2f,o.1Ii 1'1.1')", M 1,7~7.~7 1i'1~:, I.S2~,W 2,777.081 lO~.~'l\'35 Z2,17J.r,O ,'."!.•',' .~.OO"O 99.00 72.001 l.r.:J3'~~I""""""_ .;,., 51.00 24.00 1[.;•. 2°1 .. 

--------'----'------'---­

• • " 

•

q.

~~.:;.I 2i,~ 7 ',~\~] 1 :10' 

U\'e, Ci~,,,e1[eq. lOO,lJ(.(I locluding clgllrn, $14; gm~ll

1(111.1)[1)- 200.l1ll1- ~;';~.~ rI~ar". JX'r· 

10.000 :;r::.1 

t~:lC::; cigar, Jl<'r ci~arel.te" c or lraln-ioo $12 t!~ 1,000 or f'action l,hetf'of. lh~reof, " 6 ~I'nl" 10 cont" 

$;i-;;;;-";->.}" -$14-··-,·:00-· ·'·.;4.:W;:ro ··$ili:i.li,_oi 

-.-- - . 1.(.1~,1!t1 1,742.1)[) ----:i:6io.-70 -. ----32._07 

.., . , '::.n 

-=-~- --==-~ --- - ----_.- ----_. . 

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

----- - --------- -- ---- - -

TABLE 2.~RECEll'TSFRO~ SPECIFIC SOURCES m' INTERNAL HEVENUE, FISCAL YEAR ENDED JUNE 30, 11120, DT STATes, ETC.-CoDtinued 

R.lnll d....lrn 

Ovcr
 

roll.OOO Mlsrel·
 

SLOIC
 pounds. IB!If'O\lS, I m; In ""I· I' Colored, vncolorod, ;nanu· Un Un. Not oVer $0,001· 100,001­ c.~ 01 lIlC\lon~ ToLal por pound, per pound. 18Cl.ure~, Colol't'd ool~ COlor!'d cnlOl't'd TOlol 

ro,"" 100.000 "",",, roll.OOO ",la,IIlK lOeems M ""ilL WJO oleornar· ol""JJIlIr. 0100mar· ok'OlJlIIr. 

pounds. l"lunds, l"lunds. JlOund~. Lo, Karlne. prine. ItAl'h». ~rI"" " '" '" per 1.000 10bl\(oCO $48 $6 f<!M 12m . 

o~~'t1~n , I I ihcTf;OI, 

18 oents ' 

A1Mb.•••••••••••••••L........======......__ $1117 ~!:-__-__-_-__-_-_-_I,-__ __ __ --_---__ __-_iL--_-__--__ ...== $10.00== ~-__-__-_­__ I--,-'"-_oo­ cB1lfornla..•··•••··· ..1 $209 00 $I:!. 00 $37:!.;o $1.253. 76 10.000. 208. 18 .'.' • ..•.• $tO. 000. 75$10,877. 00 $3.38 7a, 213.4~1 Sroll.OO 512106. 12 lW. 468. 70 Dl<1rict 1 01 Columblll ".""':,' •••••••••• 5, SU 71\ _. 3.7.'>0.00 2,aIl5.33 41lO 00 1.800.00 S.1U 3,1 

nJlnols ; 1.010001 &100 S2-l."'16.H2W e,71O.5M.8I $21l7,1I75.00 281.2&1.25 11,200.00 81,006.40' 1.v.lO.00 W.14~'~91 ~n.m60 1 r :'>!lll'ybmd· .'>0.00 .......... 4521lS1 805•.%S. 68 224,25;;.00 5,213.25 1,000.00 13.214.50 7.328.28' 1,7ro.oo 3.310.07 z."A\, 981 'i'II 

MIChigan .•.•••••••••• 1, 234.001•••••.•••• 2, 333. f,o 214. &1 4, ~1i!I, 380.43,1 :.,.. I,MI. .'>O 1,200.00 48.00 &.613.5111 8,00 :no 4~. r.a 9.'.1I41l89 

MlllsourL............. llll. .'>O,.......... 3O.001 0,2Illl40 1i3.83 10,,57,822.00 85,9Il\'5<. ZI,01K16 1,200.00 7,050.00 40.M7.23 \100.00 8.21.,15& 17J.~1Jli

'N"'.'y'''',"_-_-_-_-_-_-_-_-_-_-_-_I 142.60 24.00 48.0014,830.(,1 100.22 28,672,330.72' 56,752.50, 52,448.71 3,000.00 33.lI02.88 0.700.02 IRWoI.II u .. ~. 1)36. :Ill s,-.a. Sf, 48. OOi 419. 48 26, ZH. ~I 35,359,424. 05 1.0321Xli &,.'>00. 00 mo. 00 •••• 00.820. OIl' 6. 60 44,~. 50 lb".3'2 O'ii OhlO·············.·_._1 582,00 48.00 7K001 7,100.80 74~.18 ~:z.Zl3,152.~0 84.!;0, 46,4&;,7511 1.80000 I~.OO ~!.8~~.MI 2.\,:no.tlJ 1~.48l1n l'"nllSrlv~nla......... 8O\I.r.o 2l.00 210.00, 110·1.00 132M ~2,322,302.04 44.50. •.•.. _•• _ 25,105.11-1 2,200.00 7,&0.01 ~~.:IOO.4~
 

Teus................. 10.00.......... 2~.OOil.................... 143,310.m W,01241! 4,1135.00 850.00 2,HO.00 10.0820[, 3.120.001 ~1I37.5n 8T.I'i~.~2
 

WflShlngton........... 2t.00.............................. 6.00 19,454.23 10,00 1,025.00 IlOO.00 10.731.57 10,106.0, '/:8. U3. 24
 

1 

------,----,-------,-----------,-------,---------­

J'rOlll!S3 or ",OOVBted bllt"r 

Adlll·

..... SLBI~ bllLtfr­ Muon. Doml'SLlc, :'>!llUU'Of­ Pcr round. :'Ifunnllll" MlllIu/Be- Retail Wholesnl~ I T,,1rI1 PBcllfr1. Tolo.! ~r l"lund, Toto.! tUJfn,UOO M Cl'nt tImn, E.'JO lnl't'n. $400 dealers $12 deolm;. S21i0 ,,~ I eent 1 pllttm.l11 --1--1--1-­

$1r./j,OO fi8,2S1M ~.OO .-.:J.70 

................i.1 i:.t~
 

0000 

•
Z 

•

C
--- - - - - -- -

TABLE 2.-RECEII'Tf> FROM SI'ECIFIC SOllRCES OF IXTEI\NAL EEl'ENl]};, FISCAL ¥EAI\ EsOF.O JUN" 30,1926, BT STATEll, ETc.-Continued .Oi 

/I.f snu!ao11lre,,' enbe 1," (5C<::'l. (,00 fUld gro, reveDue ""I.' Stamp lOx,," (not ol""whero .)X'rlJio,j) Q! l~::~ U1\~ lil:'~l

~blo Other attto­ .\<l1omqt,M mohH,,< ~n,1 <ruck, "",j '''ot"r "ydcs, SI-aHip ,,·"~cn". 3 ;; ~nd 3 p," s310-' hr 1'<' <'.'nL <'ent l'as'ma,I-OlS 

.\lflSkK._ •••• _••
 !;aHfomin _
 

District of C"lmnhia.•••
 minoi' __
 "IRr)·Jall'L. ".
 

"lichlgJll _. -. .......•••.•.•
 ),lissaurL. . _
 

)lew Jorse)' .•............•••...•••
 New York_
 

~~~~i:~~::~l~~;;::::::;;;;;;;;;;; ;1 

Ti",~. parts,
 n, "r"(S;OTle~ ()amerllS and
 

fur ~"tomo­ leosrs,1O hil~s. rtc., pcr cr,llt 2~ per ""nt 

~l"I"

1 '_.._O_'_"T"_O_~_'_'_'_._'cl_"T"-'-'.-"-'-'"'-"I'-O_'_"'_'_'_"_'_"_","-"-'-'-'-'-"-'-'""--',-"-'-"-'-'-'---C_'_",'_'_"_"_" }'I"'~rm!, Coin. " 

Photo· ~ben., flo., c1~~~,1~ °f:'Jla1ed Mnll jongg Corenl 

gra:,~h~.in~~'::S ~i~~~~~:~d holrtm ""d CO!~-<)cl~led thnd simllat :=;~~ir:~', Tolal 

5 per rent ro,·"I\"tr!;, 10 ~~:;,n, lIJ"~"in"", 10 ~rS~~~" {'t)nl, 

10 per Clem ;, r;' rit\! 

TOI,n] 

I "_'_",'_"_'_"_'_""_'_'_','._'_'_' _ 

8eulplUrc, JewelrY, 

P~t~:~~r' wal.cb"", 

sale prlCle, ~I~J:'~~\~~, 5 per cem p/'r rent 

..
 

-, ." .' 

--- . - ---- -­
__ __ __ 

TARLE 2.-RECEIPTB FROM SPECIFIC SOURCES OJ' IN'TERNAL REVENUE, FIBCAL YEAR ENnED JUNE 30, 1926, RY STATEB, ETc.-Oontinued 

NarcotlCll 

Opium, com I ITnport.lrs, I Dealel'!l Dealel1i In Ml8o>1l8' IOpium, ord. I~Ues, sk, mo.n"rae- , \ nnl.a:<ed ~eo,,~ ~ol· Preet!· l,lank<, per per oun.. I"",,", o.nd narcOlle lection. Honerli, $3 hund",.!, or fmetloo ~ompollnolo'", Whol~e, Retall, prePlU"" rnlaclitg In

theMol, 1ODn! l2~ Uon.•• $1 naro:JClcs '" "

l1200 $112.00 $88. 62 •••••••• •• $I.W •• _ 121.... 22 ~~iI~~ii;-"_ .-: :::::::::::::::::::::::::::::::::::: -----"$i3O:i~ .....i,i;OO4: IS I, 097. 60 20,605. 1l 1O,3\l6. :w' $252 :w 619.93 $2,400.00 47, !!M,49 ,,., Dlstrlotor Colllm\>lo.•••..• ._._. . __ • •• •••.•••• %00 ]59.00 J,278.16 I,727.2JI 2.00 M&OO 3,Il6R 'ZI lllinois••••.... _••• __ ... _........ 10,328.£9, 523.50 1,300.00 20. 0!l9. WI 24,756.45. 4,007.00 510. J(_. 61.6301 Si 

Maryland ..... _. __ .... . _.. _... _............ I',B2\I.83 31200 388.00 S, M,I. 1"31 3, .)3. 3'1 63216 40U7 "-·'494:42 1.1,211. O!l 

Michigan__ ._... ....•••....••...••••.••••• 8,316,45 265.00 8IIl 00 10. 58!. 20 402. 031 m.w 1,870.00 34, ~12. 80 12,:l-5\l, 621 MissourI.. ....•.......••••••...•••...••• _..•_._ 12, 057. ~I' 1100.00 987.00 12, 114.1)4 11.727.a,j' 293,75 36'1.56 5,173.30 43, &lll. DI)
 

NewJ~r8CY •....... _._._._ . __ • ...•••.. 25,7I2.B2 174.00 275. 00 ll,BU",~ .B, 87B, 25' 2, 133, &I I,207.4~ 370.00 1>O,~\l4. 73 

l'owYork .. _... _.' . ._._............. 48,178.16, ,782.50 2, 085. 50: 33, 7Dl ()l\1 25.3:lB.;-11 2,710.20 871.1Q 2,.125. 38 117, 344. 61 

Ohio__ ._ _ 3,150,60, 834.00 1,550.00 ]3, ,12. ,6 l.\fj14.3Ui 561.25 489.87 5,MI.25 41.723 In 1

, ' 1,820.251 2.\622.3]1 Z5, W3, .',(j 2,432, 25 0&;.00 13,832.18 81, 31[" 3~

&~~~~:'~~'~~.I.~::. ::::: :: ::.::::::::::._:::::.. 15,::gl 1, :~: ~I 17, V3b. 67 6, i17. 00 41,2(Q.13 1.099. 751 H.4,Il.\HI • ~IIB'~!I W.shio~,,,,_ _......... . .• _............ K50j 204.00; 617.00 4,943.8/; 4,U7ij,74 109.251 ..102.77 ·~I 5,070.00 15, HI6. 12
 

--_._-- --,-----------:-:------------~--

S~oIRll.ues no~ ~15~whe1'll ~"tJlIIerated

1--,-------­

Brokcl1i 

IlO..-Ung Ip Usc of I ~Ial< Corporations, --------~_----~---- Rssenger yachts, 

for each otJ<)"S, hit· Ii~rd ~nd SI''XlI,ing Riding ,a"~:"W~~le.'l plellSllre n,ooo copitnl 1 

pool tahl,,; lIall crlea, aoademios, (according hoats, etc" 'l'Dt~\ stock over Stock, Pawn, CUBtom. [or ..loll $100 to seating according $5,000, $1 $bO-:F:!oo ~loo hou:;o, 'l.\v I alley or oapacity) to length "" ll)-.~ , and - tonnage

t8hl., $10 

-------I---I--I---I--I--I--I--I---I--I-=:::=-I-~ ~fo~Dr·-·····"'.-.-.-....-....-.. tI.337. ,n, $2, 442. 86 •••••••• __ . _ $\124.34 ••••••••_.. _ $10,704..90 Distrlct gi Goilirribji·~:: :::::::::........ .\,388, 10.1, 51 - ~~.- 074," )Ii . ·jiiJ'-~53: J~ $i:5iiij:~i --.ii-ti2li:is 100, 397. 05 $1, 07~. 72 ...si:.jf>.;;'00
 77,300.P3 $1~,53i.l0 ,\,<140,.184.93 

lUlnois.•••• ._••••.. _. ••.•_. __ 7, ih'ii:.ru: ~I 1:.'0. ~~~; .•. ·7:ns::j5 :··ijiS:oi --.-1:215:67 8, 705. 75 48.3t 100, 00 ).'i,~58,50 .•••.••..• __ Ii&l,HI.88

llB,19Z-06 P,3~1.94 8,389,81Q.m :1-5,3~.4; 7.41~.82 900,829.90 

§g~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ditrn:~ 2U~:~1 un:* i~~ ':~:~ I~j~:fi (,U08Utl 10,893.03 ',105,007.44 rJ! ~l:~ 49,3(19.44 253.00 2,OM,265.43 NewYork__ _. 2,9,$3;;:'7 2,&l8,92( 3.4~11S IJ2.50' 41.67' 41,ll23,3.j 480.86 l,118,t;j lfl4. ll29. 40 1. %8. 98 3, OOIl, 511. 31 OhIO ••...•••.••.:_::•• : •••.•......:... ~I, ",.lu,,~'; :':lO,ML8;l, 19,7J~86 lO,013.361 11 724 95 142,145.51 1,o.'Hl.78 370.00 :1111.7113.40 !I8.Jl4.3128,325,822.75 ~,569.E<kUH 11:,IM.oc. ll.J-I~,21 200.00 '258'34 127,997.o.~ 932. .13 555,00 70. 9~5 00 ~. 755. 35 5,798,010.39

~~~~~.~:~.~.~~:::-:::.::::::::::::-:::: 1~:~&~~~:~¥ ;~:~~i~11 :~:~::illl 2~~:~~ 1,~:~ 143,4ll2.13! 1,729.68 .. ~3~~~1 1~, 122. 97 8, 6.1 L03 10, 850, 1l.'lO. 96 

Washington .1.\,,2552 l,~,59. ~,OO3,7M.In __ • --._.•••_. ..•••• 1,042,4:«'(,61 ~,433,M n.m.53 '900,34 ~~o.'. !.2,~~,~~ ~~'P, "" .'1 -- --' .J._ ,va"~ ~",.".~vl .",~ "" ...... IS,7-l5.00 7,9:';;.27 l,JOO, 439. 89 

-


00
:.0. ,'r,2. 59 I. 'm. H7 n7,868, Oi I~l\ :1("'..1.1,215, 719. 787 43 

I. ~2g. 02 82. ~gl IZ. OIlS. 82 13, 1011. 3:JI30, 470, 143. 35 

:J, 114. 52 100. '"1 ·3:~,\. 051 5,005.82225, 629, 14K 44 13.116.2II1 w.l.f<:l 12,7;4.87 3J,IJO.9!I ~',ng,7;1.S4

'll. (m. 50 __ • _••••••• _ ~O, ~~7. 97 45. )r,,'i. 47 112. 371. a:ro. 01 

10,052. 41;' ,,0, 9r,4. 19, ~IG, 701. 9i,. 277. 7GS, 69,'3:'<, 7:.19, ~33, 6G 7, 71ll). 841 207,9,. 115.705,09 123, r,13, 00 '15'" 

1 

7~·,. 62~. 72 l1:J.994.921 186.71i 43.'038.411 137.920,~2:,~,3Ii,lJ37.72 r,,285.0(l1 1~1_49 llO,500,r'" -122,9!!.1.f)fIl "2,A,~,OlS_1l4

2(i, 41,(1, ";)11 In. 971 1,090. ;'1 Zoo 17 •. 21 14,203,918. \l7, 

IIlmOls•.. ,.------ --­ 'I 

1Ilan'laml __ .......' •••. Michigan .•.. _ 

~[ls.-<Q"rl_ ... 

)'{cw Jcr:;ey•• _ I'ew)·nrk. __ ••.••••... OhiQ _ P~nll,,,l."nia _ 1',,,,,•.. ._ II' L\;hill~lOn __ . 

~~II $~ i?l 

~,g

~~.

"l~-
00 

on 

- - - - ---­ -~

-------­ - - --­ -----­ -­ -~ - -­----­

- - - --­ -

-­
- ------ - - --- --~----=--- -- - ~~ ~-- -~ -=- -~ -~~- ­ - --- -- ~~--,
->,,

." 

, 

~~~§~~~~~~e~~~~~o~~~§~§~§8~~~~oo ~------------------------------ li,''', , ~~;o~:'Pi",?=?,;:;.=p<=, -, " "I ri'5r ~pl

, , , ,

, , , , , , , , , , , , 

, !

: 

•
 

7 '" ----- -------=-- ­
- -

---

p:a. 9Ud:- -~ .._ 

• 

TADLE ll-Nu]Ill:lIF.a OT EACJ[ Ct.Al;g OJ' SPECIAL TAXI'AYBHS, FISCAL YF.An ENPJ;I) JUNE: 30, 1926, BY COLLECTION DISTRICTS 

Dirtrt"l' 

OI('(lmnrg~rID~ Dutl.... Mixed 1---,-------,-----\--,---1 Filled flaur, 

Mauu. C~l"""d Uuoo(ol'lld Pr cheese mauu­ ~~~- laclur_ Adol­ or= nt3n' fa~ur. RllcLJ· R tnnlWhOIO' malL or. 01 MauD' I l<ll'3ted, "RUld, deale!'!! pack~rs Clgnnl 

llcrll dc:lerll d Sll!O SIUls loe~r. Whole· Ilctnll Wllol.- Rotall ~~t~~: '::d'u­ or ro­ en On! 0 11110 doalo'" ule dooJors NOS r ur· packers I dool"n1 doalor.l _ 

l}t~~~;:::id!:::~::::::::::::;:::::q; _~ ;~:::::: :'::::1 ; :~T g~=:_~:::::;::::::: :::::::: I,!! :::::::: ::::::~: ._._..~. :::::=;: :::::~~: 5 :~:~:~~:I~::~:::: ;;;;;:~; __ .._.:. ~1 13 I 

n,stJkLorcolumb,n········ __ · 1 17~ ::::.::::::::::::::::::: 2 ,S 4 llIlG. _. .•• • . .•.••.• 14 -'-~::i:""';r;

~F-:~~:~:~~~~~~~~~~j :~~~::~~·I ..:: I'::::::::::::::;::j :}I""'~' ··~;JI~~;;;;/:;;;;~: :~:;:~:: :;:::::~ ] --'T "";;:-1 l.-tllllnol'<-.•.••••••••••.••• Z,I~\I n............ 2 I ~7 ~S7a ••••••_._. . __ •...•.•• 2 28lI 40: 

~~~~~~~~·:::·::····:·:···:::·:::I ~I : .::.:::::::::::: z 8' "m', o,~ .­ -­ --------.-­ ~i I"",~ • ·········1········ II~ ••.' .••••..•••.••••• ""'"3" ....•57.1 ~s 110 •••••••••••• -.j. ... 4 ~I I, , 

Kansas •..•••••••••••••••. •••• 3 ••••••••••••• j" 1 14 16 I 608 •••••••••.•••••• _ 00 """j' ~,1 : 

Kentnek}. . ..1........ m t~ j. 2 84 25 1:5115 5Il 1 

Louislana_................ 26 11n Gl •••..•...••• _ Mlino•••.. . '._ .•..••:.................... ·······4·······r····iii5· 17 I'W2 3 _. llg •.• 2 II 

~i~a;;~J~i:.~:~::::::::i : l~ "2" 1 ~~ ~:~l -------­ m II 

1st Michigan _. ~6 6 •.••.••• 1 •...•••. I 3~ 3'1M' -------­ .•. ' 178 20 

m:l~~~~:·:::::::::~::: ::::~~~: ~~ :::::::: :::::::: ::~~~~:: ::::::~: ::::;~: o~ ::~ _.:::~:~: :::::::: ::~~::~::l .~~. I<;C\UllSOlui•.. _._ ••• __ -------.-.. ;~~ •••••.••••..•••• 1........ ?Il Z7 ~'25\ ------i-::~:::~~----·T ~2 6th Mi=nrL............ 101 L ':;0 •• •••••••• 1 M Montan~..•. __ . ._........... 6 ······················j"······f· II 3H 30'lB • __ •••••.•_._ 2 58 10 

!'!ebrn.'I:a__ _ 38 ..••••~.::::::::::::::::........... I '~~ ._.......... 7 -J 

~:~n.irnpsii'r;:::::::::....... M ··••••••••••·..·························1····--·· ;J ~~~ l~ --....j. t I 

I't New Iot801Y. __ . -------· ....·i· 100 1 •••.••••••••,........................... ZI 3'218 --.::::::::::::::::::::: 241 3 

~~:~;":\~~",,y--.......... .:~ ~~. ~::::::: :::::::: ~. :::::::: :::::::: 2 'H3 __ •••..• 2 

I, I "g 

~~~~----~~------ ._--­

~~t l!e":::o"Ak::::::::::::: 1 3d Now York _. lUll New york............ 21st Now york _ _ __ 28lhNewYork._................. 

~~ g~~~~~:::::::::::::::::::: 1st Ohlo••__ __ •••• 

:~tl:. g~~::::::::::::::::: :::::::: ~~~J.::i:.::::::::::::::::::::::: 

. 

3,~18

" .~.

, ,., 1. :-'5 '" 11,648 , I~ 2, 204 

'" • ZJ rs,T,2 " , 4 I, iiI3 

U I 4,062

" 6) U7~ " 25 3, '-18

• 3 4.~~1

'" 2 ~OH

" , ,."' " "'--'6' ""'ii' ""' ro <... .. '-'-'-i' • ,.." 

l,14O 

00 

'00 

U l4. .:lOll

'" , , l, 49\1 

If/, 70S ,~ 1,612 314.8Gll , ,

.......:: ::::::::c:::::: .....~-

H """

, '" " 1, ~17

" '" '" <~ ". ',~ " 1,017 

" ~" '" "" " , m

'" '" '. '" " "" ,. '" "'" , '" ',", 15P, e&2 

Pst'~;;;,!Yi;;.iiiir.:-:::::::: :::::::: I.~ 1: -..···T __ ~. :::::::: :::::::: lZth Penn!lYlvonla._ ••••• _ _.... JO:l 4 .. 

~~~I~~d~~.~::::::::::::::::: : I: :::::::::::::::: -;.- :::::::: ""'T 

Sooth Carollna. •• 2 3 __ ...• ft 

SouUl Dakota 2 1 ! . 

TennfflSfll_. __ ::::::::::::: :::::::: IJ b II! T ""j~6-

~i:w:::::::::::::::::: _.......;: :::::::: :::::::: "'''T~ l::lah••__ ..__ __ •••••••_..... 2 I •••••_••••.••••••_•••••__ . 

~::,,::~~..::::::: :::::: :::::::: 2~ :::::::: :::::::: :::::::: ..'-"8' iOf. :WosblD~C-on (State). __ ..•• ...•..•. _ I •.••••••••_.. _•• ~:~ V;!1'illl•....•••.... _. .........,.j 2 _ _.... 53 Ja.'(l""'n...•..•..•••••... _...... ,,~ 9 _.. 2 . ,'\'\"l'omllll: i~ _. __ _ . 

_TolaL. .._........... 5 18,91e ~M 31 16 66 Bl I,m 

661 

&17 

zr", 

349 

22ft 

I~

~~.I:::::::: :::::::: ::::::::: :::::::: 

26	 . 7 _.. _.._ . 3 ........•.....,...•.... __ __ . L3........ I .._ _ _.••
 

~. :::::::: :::::::: :::::::: ~. 9 3 2 .•. ' __ •••••.•• __ 

: :::::::: :::::::: "---'j' :::::::: :::::::: 

I~ :::::::: :::::::: :::::::: --··-·f ·····iiii· 

J ,\01 ", " '"

", '.­ " ',m

" " 2, 57~

"• "~

<,

'"

"" 3, ~SJ

~I :l, 391 M b, 42~ .~

, ,,,, "ro

::'::1
 

_.­ - -

...
 . ~, ~I

., 

M' 

M' , '" ......j" 

..__ •.. " ' 

102 

,~

'" • 

1~1

"
 M 

" 

• 

"
 ..... 

,

"
 

,
"'
 

,~,

H,W8 

14, 0116 

1.1\33 

J, ~OI

6,103 

''"'
 '''''
 

3, 1J!5 "'"
 I,M7 

10,186 

1 GomhlD! AJllSh l'1lb WMhlngtoll l.o Obl.&lD spod", t/l~P/I,"", for WMhlJltl,"C-on dJ'lrlel, ond Dl "'I~l 01 f:oIl1mb)~ "ILb MlIr'fl1Wd for MlICJ'l1Wd d1slrlet, . "",- -. . . . 

-

-- --

z -~~::: .., 

TABLE 11.~NliM:BEll OF EACH eLM,S OF SPECIAl, TAXI' A yy.ll.!;, FI~<:AL YEAR ENDf:P JU"E 30, 1926, BY COr,LECTlOl'> Dtf!TRtcT';;-

Continllcd 

Broke's 

WllOloS.lle 

d,'a\ers 

RctClil 

,'oalers 

l:raoti. ~~a~';f~ tioncrs, taxed 

hM· " 

" 

tal. nUTee",c I , preps_ 

ctc. mIlam; 

Orand 

tOl~l

__n_n.ll1.nIlI_gzlllt.UM'.'.711[.Fllm.nll.'.'.?'.[.[11[__••'.'._. 

NObra'ka .•.•. --'-1 l5 ~5._ .•• _ P41 3~"EI 193 E I ~GB 1150 E7 I 21 IC ,71 2,10'2 120 12,B1S Nevada.•. _ New Jlampshire. _ g .._::::::::_ U~ '~( 27~ ::::::::1 I,t~; l:m 1{~ ······C--- 1 Inl I~ 4,~~ 1st :-l~w Icrsc,-•• _ 12 J6 ...• _ •.. __ . 741 J,7M 2\11 2, 5 1,W5 1,HHi 4M 7~ 2 13 480 1,1W 8rj1; 0,1~1 5th l\'ew Jerse;" .. ~8 30 I Z J,5Jn ],448 ~[. 17 ,\ 2,25{ 3,343 2.3,J3 3 5 18 ],3U 2,840 80 l~,g7l ~cw """,i"o . 2 ;j _. ••• 4J() 95P, II _._. __ __ ,.••• _. 10Z 346 .\-1 •••__ •• •• 5 \)2 3,~4 JI 1, ,% l.t No". York _
 2<1 New York •• _ 1, SO~ ~6 ao~ r.~ ~;~ 1::~ ':~ l~ ... 2 ~: ~;U ~~~ .l~; ~M g ~~ 3,: 2, ~~ M ~~: ~~
 J<I Xew YOlk. .. 103 100 7 4 411 2,742 247 3 2 t7g~ j(r,24~ 1,'I~j IG8 4 11 ~10 3,8M 8 2f,,030 l~lll Kow York_•••._ i>3 n 1 ( 963 2,938 3(4 14 1 r"lf.l 8,2/),', 571 72 1,\ 33 1,312 2,878 JOI 2~.3(1'2

21<t New York •• _ 9B 'II __ .... G 1,177 2,939 411 W Ill"m J.1l·1 :I!',(J (3 S 27 402 1,8'17 2Q{ 12,l'I'l ZIlth N'ew york . 105 W -, 9 1,23B 3,317 9'2il 17 .•••_ 721', l,llij ~S5 39 13 39 6~2 2,2~1 ,g H"j~ North Ca(OU"'L 

North nn~ot"...•. 3~ 1~ ..._~_.~ i~~ 2,~~ 1~ .....~. J,~~~ l,~ "~ 8 I ~. ~~ 2,~~~ 42~ 1~;~~ J'! Ohlo _ 

10th Ohio ".. ~~ ~~ .. _ 1 i &~~ ~:~~ ~~~ 1:._ 2 J,~~ I'~M:I ~~ .. --J' ·-·if ~~g ~:~ I~~ n:m 

llthOhh. __ I. 21 I 820 2,74{l .. 22G]I) 5."Q 111·1 316 1 6 25 (~7 1,826 ](I~ ~,H~

ISth Ohio... 12~ !i~ S 4 2,3fl5 7,416 1,259 1,1 3 j,(tI;1 l,U!l"j .~,) 17 0 32 1,095 3,6fjO :.'lIS 24,00l Oklnl1oms.. _•• _._ ••• ~L ~I __ ._ 623 3,186 195 3~ 1,:;!* ),~Ilf, m __ .. _ 2 ~7 !i1tl 1.. 260 l~,. Il,1l74 Or"~ctl .• _. _ 18 17 12 6 723 2,258 BG III ] ".... 086 ,57 5 1 22 521 1,2'J! 0 8,055 1st I'"n"s)'h'",ll~ . 200 138 ~5 2~ 2,402 6,,\82 &OJ 45 .~ ],48:\ 3,IH ~~~ I,~I 40 87 2,2G~ 6,020 1,0(1;1 30,671 12th l'eDllSyh-onb . 15 17 .. __ "._ 8[,(1 2,100 2SQ 11 • __ •••_IH ;62 ~02 2 J7 ~2,1 I,GlO 294 7,15.1 

23rl p~Dn"j*"njn_' __ 1 

Rlwrle [sl~n'I... _ I 2'~TJ ~:g~ 2,li~ :~ •••...~. l,~~~ ~:t,i i;~ ~~ -----1 r~ 1,~~ 4,nz i~~ 2k~~f South CarollU' ..•... H II 11 4 H9 313 30 2 ..••. ,_ 867 1,000 &0 12 3 2' ,\~l 1 4~. 6.10 8,22U

South Dakota_ ... Tenn('i;se~... _ ~~ ~J-····4·:::~;:1 ~~~ t¥~~ I~,\ ····ii·--····i· d~; j,~~~ 2i; --···ii·-----i2·1 :;~I ~~ 3:\1i2 O~ I~:~~ lSI Texas.•...•...... 112 ,0 61 U~ I~J 721 Hill H ...•••.• 2,026 2,749 2,\8 24 16 1.2'17 2.n2tl .~18 12,800 2<lTe<ns ••. ~9 41 .•••.••••. _ t7 2U ~3 17 2,37~ 2,381 273 2 41 48 l,~iT1 ",3~'S 33J 15,3-34 Utah __ .•_•......•... M 17 "_ t2~ 1,.O~ SO ,I ••••• _._ 229 322 91 ._.. •.. I ., 1~0 484 52 3,820 '-;cn~o.nt._•. _ 8 1 ---io' ~W r,1I8 I'iI; 1 5 ,193 71.1 102 ]~ I"S .~7. 320 3, IS~ \ ugw's_...••........ 2,\ H --··S· H n'5 2,~T~ II. l' _ 1,269 1,816 MB -.- 31 ••.....(, 4; 710) ~"7 9W 12,7:16 

WMhlnJlon (Slsle)._ ,1.1 69 15 20 EI3, 2,\9l l~l It 3 !l4( 1,044 l83 HI 71 "~ 8:.10 2Wi 87 14,5-10 W""II'L":11110__ •••• _ 27 22 .•_. 004 :"'~lO l02" 931 1,2,6 ),13 .1' ~5 <lZ~ 2,'}j', 200 1O,~J4

W[,oo",,; n •••• ]21 lG 2 2 2,OgJ 2,070 2~~ 11 2 1,4~2 2,5M ,\01 [,2 5 ~l l'076j3,OOQ 200 29,235 Wyoming_.•._ 4 ,1------':': ----.. --.... 3H 8151 11 1 210 28G 321 I 7 II~ 262 20 

1'otnl _______ •• 6,82,1 12, lii7 -:ro;;-m ~7, 1l3.'l 1185, ~1~ :.>.>,~II------;;:) 81 86,693 13J,318 26,820 2, 7.12 ~I-~' 0-\[, 5l:"iM IH.828 13, G~9 B8:J,811 

"'~TE.-Tl'"numher orhillj"r~ nn~ pooll.ahleS, howllno 0110)'", hnd ",,!omohilB r~,- hi,c i' not 1noludnd in tho" Granrllolul" f(·l"r~'nl;n. the numlwr "r .'["'01"1 L"Xp~l'mf ,11<'''''' In lhl. tnhlo. 

• 

-- - -.- - -­
- --

TABLE 12.-ToBACCO FACTOBIES OPERATED AND LEAF TOBACCO AND OTDER MATERIALS USED IN MANUFACTURING TOBACCO,
 

CllJ,EKDAR YEAR 1925; BY COLLECTION DIflTIlICTS AND DY STATES
 

NumlJ<or oj laclories Malerfals llsod in mMulnd.nrJllg I.obacoo 

Dislrirl. 10M HI·ol,e 

~----I---

Tot~l Now york..•... 

North Uorollna.••..••_. __ 

1st Ohlo.•••••• __ •__ lOth Ohio_..__ ••••••••••• __ 11th Ohlo...• • •__ 18th Ohio ._•••••••••••••• _•• 

TotolOhio.•. _......•.•• 

Oklahomo. •.•.... 

Ore~on•....•.•.••••_. __ 

1st Penns)!]vanla • __ 

12th Pennsylvania.. _....• Z3d Pennsylvanio ...•••••• 

Total Ponnsylvonin. _••_ 

Rhode Island. __ ._•••••._...••• South Cnrollnn•••• .. _. South Dakot. __ • ••••• __ ...• Tennesse<' •• _•••••••• __ 
- --- - -

TAnLl; 12.-ToBACCO FACTOItTf:S OPERATI:D A:-'V LEAF TOBACCO A:-'D OTIfEn MATERJALS US~D JS t'.IA"'-UPACTURINO TOBACCO, 

CALE:'>DAIt YEAn 1925, DY COLLl;CTIO:'-l DISTRICTS A:SD D\' STATEg---(;ODtinued 

o 

, 

= 

/'o""d. I. r,).1 

n,HO, ;~7

t, "In 12,~;~,~,t

~, "IY.!~

~7n

( 

Ol·ber matr· rlnl~ Lkorfre "UgIIT

35053 056 14.g:;O.GTO W.6Tl.0~1 ~r,./l()ol.92T 45.1lS9.io..~ 33.~IJ.&J.~ 4,n,a.lI.Bn 

32;;1';;519 14.05;.722 17.4()g.33~ 37.154.350 4;.SS'.9l9 :1-I.:U~.'119 4.12,:l-12,glrt 

SI.emmed 

len! 

Vnll<llllmcd 

len! 

I'oumr. l'oUl1a. 

V.l:'ii';i~::::::::::::::::::::::: : 2~ 1.&lr,,11:1~ g,.~lo.771 Whlull 601.\ ~,\i1 210 \."" vr.~'i-·---"···-----·-- 9 I 3 7 Il.l ~.~~5.291 i·r:.,ton"rO_~.'~·.::::::':::::':::: M 5 20 40 ':If),12" 1.877 

wyomfng..•-.--....•.•••­ ...•I~~~'_~~.::.t_~-"-11 I ._ .. _•..•••._.••..••.•.••_ 

Talnl.IIIZ5.....•••.....•_ 1.573 238 ~65 1.3-16 T53, IW. 131 1l:1.1I30.4il7 

:~~~~::::::::::::: ..:~~~~. 1: :: .. :~~~ .._:~:~~:~:: ..~~::~:~. D<.'ert':>:oe ...._••••••••••_. 105 ._... m 7:12.210 15.HI 

In husl. . In bwf· 

J~s.sl O""ne~ Clos<l(\ J:.ri~91,

W25' 1\l'l6 

--------.-------+---------1--1--

TABL!> I3.-ToBACCO M~NUFACTunED, QUAN'l'l1'Y ON BANI) AT COM~H]NCEMESTAND CI,mm 01" YI'lAll, QCA!'lTITY TO IU] ACCOUNTED FOil. 

QUAI>'1'ITY Rl!JMOV~;[) IN BOND FOil EXPORT, TOTAl, SAI;IeA TlEl'OIlTKD, AND TAX}]Fl PAm, CAI,l,NI"'1\ Yr,An 1\125, RT COLLt.:CTION Dill­ TIlICT8 ANIl DY STATI1S 

Tobacco IU5nuinciurnd • MM"laClU""llOhOC('O'" 

1----,----,---,----,--------1----,----,--·-,---,----1 Value 01 -

I D"'lrlot and Stll\(l 0 

Plue Twl~t Fine cui Smoklog Snun: Totnl Ou hand ~~~~~,~~ On hon'l Rr::;~ T~rf:<1 ~lImp.1 U!HI ..... ::0 

Jan. I. In, tor Jon. I. It'1l'i l'ol1ntloo 1\1'2.\ 1-0 

--------!-----I----I----I---- -~~~I----I----I----------1--'--1-----

I'wnd.! round.! Arkall!&'l._••• __ • ._••_••••_•••••••••• •••••_• • .,.~ 0 

0 

m. ~~i{?;;'~r;;:::::::::::,::::::::::::: ::::::::::::~I k~ Ig.~73.~ :::::::::::: ~: 13. I JM:: 3. '1~ I~ ill 4.108. 60 

._ ._ .I---,On'. °°"+1° .. ..C.'.I --,no" '.·,,-1--,-,-,,','.~ ,0,,0,',,",'1---,-,.,,",-+c:.c:.:::+ ,',,', '~'.~ ---':'::"-= 

•

Tau.1 ColHomIa_. -1- 1 0 ..c.oC.C.0 __ " 

• z:l.082.~2 W. enl~'1IJa"_ ......__ . __ .. _I __ ·· .. ·• __ I····--.. ---- 2,~:U II.MBI•••••••• .-." 14. 042 ~~ H. lOll .•••. ""~I 14.100 t 2.I\3R 00 

41:18. 

]lHl0a~

87~. 42 " I. :.'So. ~l •

"

00000 ~r.~~~",:::/~O:I''',+~H::~~~ "1~lli:~ ";lrjli;~I'''" ";lili ,12.12 •

0 

mlllinnfs...._..•..•••••.•__ ....•••__ /4,754 3. ]."1. ~l I ~u 4"~ ll'l" III H~ J5\l ~3. JOll.1W1 I. t~n J'I. 1(11. 7&! ~,~n r 2~, ~2 3~. 07V, 070 ~.U~.~:T'J.M SthlJ1lnol•._.. . __ :l3.SG2 1,800 ~8~ '165:7:rJ :.... WI,475 (•. ~I:I IU5.21<.~ ~.778,........... 1\1'l.610
 " 3•• ~~I.~Q

•

.-;

" TolaITllInn[I...... :1.1.502, 6.S6013,1{03,OO~1 ~o.(IS~.J-'Il g.41&.339 , J~.Z9-l,7" ~,2Il'Ji 3~,3ro,mu 'l.'\l;: ~,,1I:l 33.271,~ 8.11SS, f~l·t40

l~:a~~:::::::::::::::::::::::::::::: 1S, 813. &l Z

KanRQ.'!_ ••••••• ••••••••••••••....__ -.

:~:~::_ _... _•• __ • __B.Ig: 

•• m:~s 1~. r>M ..•••••••••••• 

_._~:~. :J~:~;g JP,6.'>5 ~~:g~ ~U:~,~ 1P. G,U 3~:m" ~~~ IP. (.I.(, 11\. 7Il1. 74 > 3,M7./l(JI Keoluck'y.•_.••••••••••• 11.395.018 2.321.683 5.785 Z1.420.~1ll 3M 35,llU&t ··j:'4Q.8tr. 35.".... ::71 "j:i7P:iiW' flZ.OOI 3,,6U3!l! B.~12,015,4~, Loulsi81U1_.. __ ..._•.••••••..•••_._.__ I.WS __ .____ H3.450 1,1'Y.l ltT.W7 ~.5IIf 11».001 7.2t4 If(l.GI1 2fI,391. 06 

.. "

" ~~~b~iii:::::::::: ::::::::::::: 65- "-""j4S' 13~:~l~ ":i5:ii3' 4J:~J:. ""p:;;W'1 4~: ru' ....fOOi" 5 ~2~~~ll't~,;;:;;;:;;~ 7&,1>63. IS "

<

0 

2,70ll,HQ.40 m,~~I~:.~·::::::::::: ...~.~:~~~~._. __~_~_I T.JII3.~ I1,G~:m &t~l 1~.3itg; m.~~ II>.~;:~:J ._ .. ~::'.~~ .. :::::::::115.~:JJ1,~,+----'''':::, Z 

3, fl2S. n C 

ToI.alMlclJlilnn 2,374.73~ 55.00211.100.325 1l.Tll.IIH 110.397.019 I~I ,'>6.'> I;" 5'S.r..114I 171.1-:>0 ....••.. ~.C04 ~:~ffi~ ~. ;i3.2M.12 " 

MJnnBSotll .. nm•••nn • __ nnnm. I.M9 I l.sro ~.1>88I~1 97.1'S' I lIb 118.102,':"-"':'" " 1 IlIl,ltI2l~ Ii. ass. so

. - ----­ ~- ---- - --~- -----­
--

- - - - - - ---

---------

T.4.lILE 13.-TollACCO MANUY.4.CTURED, QU.4.l'TITY OX }hND AT COll111El'CEIlIEl'T Al'D CLOSE OF YEAR, QUAl'T1TY TO BE ACCOUNTED FOR, ~.

QU.4.""ITY RE~IOVl':n IN BOND FOR EXPORT, TOTAL SALES REPORTED, Al'D TAXES P.4.ID, CALENDAR YEA.R 1925, RY COLLECTIOl' DIS· 

TRICTS A.':P RT ST.4.TEs--Coptipued 

....... 

.... 

33, IlM. 72 119.16 

33.170. 88 

25:!. (2 

3,610.123.02':"""'81 

247. 86 

2,034.711.26 

WI], 228. 36 

48.00 

411, 5M, lllSI ;·1,071.475. r.l 410. 671,:M~ 73. ~(Y./, !l:J:1. 74 

030.056 I 10!l,1~'I.UO --­ _ _. 

... . ...., 1,266 ···•·..··22· ........... • I 6, (;40 ...-­ ...... 

10, .IM I I, 7i2, 8:17 21,444 "_ ...-­ .... 43,350 2,555,2DS 31, LS6 

" 03,3010 ,. 

53,080 I 4,421,38.1 60,075 ........... 

,~ H,OOS ,ro -_.--...... ... 14,465 ". ..-.....--. '." M 

4311,072 111,400. WI 4SJ,301l ,ro ...-........ 186, 1154 ............ ~, " ........... 

-----------­ 187.647 " ......--... 

I, 614 .. 500.4ill n, 148, 002 610. 231 1.476,\32 

00 1,'1118 

4115.443 II, rM. 200 350, '" :;ro 2.100 

4,400 &1.0, USO 6,384 ......----­ 270 ............. 

B,3S0,aS6 425, ~.13. 3M 10, 770. 2M 2, \174. 874 

10,863.563 42/i,041,G4l U,WH,430 2, \1m, 2r,S 

::~~~~·I 211,414 ............ 72, 60li 

_........... 71lS,H7 .......... . 7(0,707 .......... __ ..'i.-is?:s04' ....'iiiis:(00 

ToLBl '1'0<", _•••••••• 

Tob""oo mllllul""tw~<1 MBnul""t\lred lonn""" -I Value or lJl!lrld ood Btal.ll T,,(nl tn ho n~movoo Tal r.oJd slomp" "'od Do htl",1 0" hom! I'hlS TwIst Fin(, oul Smoking .~;IufT Tolol nocounto<l (ar eI· dllrioS Joo, I. Ins J"o,],l\12(\ (''In.I,i"o >OM 'oc 

Pound.! Pound' Pvumi. l'ound. round' Pon"d, Po,,,,4~ l'OHndl l'o<l"d. Poufld. 18t MissOuri••••••••••••• 48,011,0012 ~,719, 7:.lS l~,W,1 o,M7,MlI ~O, 2"11. TOO 2, JOo, 2l!IJ 61, ~IQ, (l8I\ ~,178, 071 &10,2'17 4g~, G18 $10, &28,1J8:l. 001 ...':~'.~~~. '1 ~ih Mi!S<mrl ............ ........... '­ --.-.-...... 0162 0, 3~~ ............ 0,814
 .,~ 10, J7~ .. -........
 g,770 ], 760. 22 ." ToLal .lt11.!SOllrl•••• ~R, 011, 1)(2 4,719, 725 12,m ~,(,51, roo ............ W,Zoo.r,lo1
 2,~M,8H 61,621.358 2,278,004 8.l0, 2'17 5S,.'iO'1. "57 1O,63O,H2.2lI

MontolUl................
 ............. 2,831
 ............
 ~. 831 .---.. 2,8JI 2,831 ····'--..88· ........'.
 NebrlL'lka_ ..............
 ........... _­ 7,008.30 "'.~

:::~ 44, ro8 ........'--'
 44.31X' 215 H,S13 ........... 4-1,435
 New Hllmpllhlrn ........
 ........... _.
 ............
 ....' ..­ Ira 48 ID' '00 '" '" 1st New JefSCY..........
 - ...........
 7.783 4,3'~ 7. I~~ 3, 001 5.5.64 ,.

&. 

"'i;~88,'~8S' '" ~tb Ne... lerroy.........
 -----------. 'i;i38;600'1 10, 71l8, 131 "Ii:~iJi:4S~' 2').880.311 7l>I, 5i!li 3Q.&lII.&l.7 Gil,'" "':ifi:.m" 21'1, g54, "~I)H 5.3PI.7'Z7.07

Tolal Ne..- Jemoy. 7, 4B8,~SS 1,138,600 16,g01.~14 O. 4~1.~fl(; 2'). 8'X1, IJ9l 7~1I17 3Q.5I/II. OOG 61~, 435 79, g;7, 247 5. 392, 300. 6ll - ---- ----.. 

". New!'JeDoo............
 ........ --.­ ---....-.... --.........
 .... ...... ,~ ............ ...........
 ' ",00 '00
 - - - - - - , ---. '" 1st New york_..........
 ",... l,ll5(I,6M 11,507 . I, ltt'1.11l3 IIlS,OOIl.34

""" ... .. ......
 J,CllUIH H,"lil '00' '00' 2d New york ...._•.•••• ............. ...........­ "'&.5:008' ',122,33.1 ~, ::37 l.~.~;o al, Ol~ 5, DIL,4\!O ~626 3, 2'10 ~,OI\.j, 6.>l 8{l7,~14.17

3d New york ........... ............. -- :.!Ill, /;25 --------­ 21:U.O"lIi ............
 2':'). O~~ 2,613 2~,6.."ll ~.~ ~,980. If ··..si:2iis· '00 Hth New York __ .......
 ......--..--- 2,530 738.104 .........­ 71I1.pnl 3,nl7 7P5,3()1l 3.613 701.<m 112,40<1.30

71,t New york..........
 ............. 27,787 1,123,111;1 l,lI'0.lil0 13,117 I,1l1,1,DZ7 H.131 ........... 2OO,1lft,1.28 ' 

............
 1, J-lD, 1Wll


'" 78tb Now york......... -- --. ...--....
 040.~.'j8 )~. I)110 662. iB3 4r,S M3, :Mil J, 6~5 . - - , ---. ~51, !I:';J 911, 2ll2. 14

Totnl Now York.. 2,5.\0 4, ~78 934,378 7.813.7M 18. :137 8.7;-;1.491 ~.Gi~ 8, 8,0. 1r.:1 M. ~10 ~,M~ '" Mo, 074 1.~38,m,37

Nortb Cnrolln"_ ........
 (7,~70,OO2 ........---­ 4\8,300 78,248, &1.1 ............
 121.:::lll. I'll 4,30G,851 125,1r45,018 4.32~.31~ 23~.O71 120. ll85. 761 21,777, (30. 08

1st Ohio.•.:•..•...•..•.. .............
 177, 8o:J 31, 026, 7~8 ............
 31.20l,7M 370. 735 31.5H.OOI 310. H)2 2li,615 31.I12,H4 ~,611,OO3.1l'.!

loth Ohio ............... ............. ~.
 17,725,1H0 17,175.8(0 - --- ----- 17.S15..101 3,163,600,JlI '" 17, 72li. m2 ..........
 100.81l'.! llth Ohio ............... ..............­ ---. 7, l~O ............
 ,,~ .. __ 4~'_~:_1 7, 150 - - _., 7. 1M 8117.oo .. ----·42· " .... ····3.28 18tb OllIo __ •.•••••..•••• ............. ...... .....
 368,387 370,m 370. 20& ........... :l~9. 96,
 66, WI. OIl ,. '" Toto! Ohio........ ..._.........
 19, ~ro, Il25 41~, M4 I 177,8T.l '10,122, ro7 49, 7n, 700 t70, 23~ 2\'I.M~ '9, 1l0,M2 8,841.~75.16 ." '.'" 

= 

-
 Z 

"
 " 

,." "


•

e

d 

" 

•

g

:::• 

C 

til 

" o 

"
 

- - - - - - - - -_. ---- ---- - ----- . _ 0_ 
--- --

- - -- - -- - -- - - - - ------------ - - - ----

TABLE 14.-CWAR FACTORIES QPEnATED, TOBACCO USED, AND CldARS WF.lGHiNG MORE THAN 3 POUNDS 

TunED, ETC., CALENDAn YEAH 1925, BY Cor.r,ECTTQX DrSTRICT" AND il ... STATl'Ct< o 

Number ellEOd,ories Tol;""':T" 'L,,,,l In ,,"'kjo~ e;go," C1~~rfi wClghillg m,lto lh,n pOUD I
 

In bu,l· In bu";­ neme 

1 

ne.ss neM Uo. 1 - 'J 'Jnhnnd On hand ,,, Remove,l OperoNI Clo~~.rl ~1.fJn"'coJ ~"mp:; ManulneWT",1 .TRn. I, ]0""':; .Ian. I, Jon. 1, 1I1.•;nIll.<l JRTl. 1, 19'1li "' lax I,oid tolio 1025 11l2r,

.­

, " 

l'o".d. p"",,~. P,,,,"d, Num/'" ?'{"",b" N""'b" Nu", , ,. OO.~ 1.J7j 3~, 230 4, 2,lg, 533 230.~IH S5,4Gn ...... " , , J, ~I g 00 00,427 10,075 4,108 .. _17, ~~Q "' ~,mI 1, 2C7, 005 ~0,875 76.155 " "
 ---" --- --

, 

" " '" 

H 170 ~H, 1I~ 331, 5~5 r,,917 47,526.919 14,774,705 13,450,185 'M I­ H 116 185, ~62 213.070 31,611 23,393,203 I; 235, M1 1,289,052 . ... ---

~Z4

'" "
 34 I ~2 828, ~14 5H, 8~~ 38, 5281 70, 9'.l0, In 1~,01O,240 14,739,2;l7 ----_. '00 

108,563 "' " " " ~7,S55 8,522 i3,843,OO4 98,~. 738 (:78,881 ....­

1~.2 23 21 74~, 30t 89,~M 22,002 ~7, 537. 291 2,W~,050 2,157,70S - - - _.. 1\ 2 I )]2,637 82S,~O~ 45, 7i9, cOl 501, &17 I,BOO,986 ...-­ '" ~37 60 B2 81'> " 5,853,375 2, 953, 7~0 2,196,4B1'" 51>0, 2H, (I6G 9, B~I, MS 9,756,172 W. 

1,(14 " 11 17 256,160 2B2, W8 2G, 58ft, 7~3 270,96(\ HL845 ...... ­ 0 0 , 1,128 .ro -------..... 7n,780 100. Mo SO, 175

0 3 9,549 5,808 1,010 S2~,8r,. gO, 125 67,425 _..­

" - 81 14G- ,. 1,195,780 401,732 2-11,013 83,[,70,I;M (',100,71-1 4,045,990 

Ig8 1 W2,030 ~4,470 33, Ct2 2,0;, 555, 247 1,772,215 1,302,100 I· ••••. 

1,127 .98 2W I 006 1,007,819 430,2t1 277,1'.85 l[1\l,l",Wl 7,872, mo ~,34g, 09r, 1 1 1 g35,002 H.9gS 17,1, fiW, Z;" ~,5-ln, 200 ,~ I 2,800, BW 

W, 807,100 40, BOO 33,214 39.0~'.879 Z, .'f,9, 7o~

1,12, 1Ii1 9,2M 13,:81 ~.m,l~5 1. 353. 2:,

ro- 580,917 739,207 H,8,O 6\'. ~\~.12~ ~, ;\'If',HI 

" 

"

" 

52 I, 93O,6!lfl 497, mo 121,323 1lO. r,~:>, :,15 1.[l6~,3M

161,81.1 (,130 3,811 ~, ~ll:<, 31~' ~"i, 2~2

1,014,048 10,,001 '" 700, 3M ~,,1i2;,~r,j 4, .~7~, 411

1,277,7IH 1,001,910 15,8"2 liS. ~.:" S30 I r., rool, 4% 

2,085, \168 

281 

0, "22 203, ]~~.:m 7, .2r;, ~Q,

M3,4:1O 21;,721 o:,ll!ll,~U. 1, O"l!\, UI3 

2,508,'01 3r" ~~3 31,1,,177, 117 1 8,455, no 

.... 

o 

Dis1rh:t ~n~ 81.0'(0 

Al"b~m".•...••••_••• __ Ariwna __ . _..••••_•• _•••.•. Arhns"" - -----------.-. _.. 

1st Colilornia ___ ._._••...... nih C~llIoml"•• __ ..__ 

Tolal Calilorni~ - -... 

C'olorado --._.... l:oDDfrl1l'ul... _.. ___________ Delaware______ . __ .•_....... 1
 

J>lorld~............. ________
 r:1.0r~I~ •.. _____ . __ ...... ___ .~
 

11 ....'ii•••••••.•.•. _________ 2 

Idaho ____________________ .. 10 

l'll1liuoi, ..._..•. __________ ~I

8tilIIlL"Oi~ _________ .... ___ .I~ ___"_I~
 

'I','lnlnti"oi' _________ 

lndians_
 

lown•••.••.. ....._---_ .... W,
 , Kf."s~s. ___________________ . '" " "
 m , '".­ "'entuek r................ _.
 UJuisL1M "
 

Maioe_......... - - - -- -- - - -- _.
 -. _._. " , " 

Mnryland --.- " " " ______ . ..... MasSllcl:lU""tt~__ ---- m "
 303 

"

241 " " 4G 

1st JI,Ilchl~"n _. _••• _._ ••.. 

l~ 2,055,345 4111 Micbigan __ •__ _~ 151 M 132 472,224 ,. Total Mlohignn_._ 2,527,1;69 2tl 10:1 m! 

I 

8,7.';[1,741 

Z.OO:; 17, 

1. 579, ~~2

\. s.",.~, 1M 2, om, 661l 

2<;0, I}I8 

~,>;M, 723 

1, nil, 3li3 

..-­.. --_ .. ...... 

.---.­

...... 

...... 

-_. ­.. 

~, 19.1, 192 

1,498, il'l,1 ----.­

-­ --­ 0,694, liS 

<1, per I housaud 

•

,

"
0

.,;

•

0

,
 

0 

0 

0 

7­

"
 " 0

,


-

7­

•

.,; 

"

•

> 

25~, 7W 175, U9,9M 

07,3(8 3il,Md,I07 " .. 28,887 8, 05G,1il " 98,063 71, 758, 312 "

< .. 2%,066 ~O, 035, W9 

100,736 S, 201, 780 •

" .. 100,0,,9 OU, 337, 600 d .. 1,070,SOO 118,851,092 " 170,18.1 2112, H1, 00'2 :1 139, ,(II) 5O,477,80B / 

300,889 I 312, \)28, 830 

I 

MlnD=ta. -... _•...•••• 2HiH31 ~, I/.l ~58,0551 113,300 SI,488 34,813,1401 2,.38,6911 2,072,91i6 •• _.•••_•• 2M,85J 34,974,012
 

Ml",I.,,;ppi. --·············~l 0, ' ~~~'.I~~"';·"'""'~I.~~~'~'.I~~c'"."ro~'~~~..."""'"."'OO:;:.',~.....;;,."'"oo~~. ~~;•.""'"::::.IC··C.C••C.C.·C.C.I~..."'~...;.~~,..;'~'~,.""'"~ 1,tMlssouri --. •• 201 ~~ 1f,9 315,2~7 35,071 20,002 lr"792, 298 1 n70,07l I b~;,525 __ ••••• 220,483 16,714,3B1 

Blh MissourL........ ~~,~;:tll' ;j"tl:::'~·t~:~ro~I::'~"i'·j"";:I::~"t·;'";'~:~'j· '~'i·:I:j'~'j·,~·;,·jOO;;'i:'~·f "~'j'OO~':I:i'·i';'"~·;7~~':I:·~ ··~·~··~·~···I_-:M:·:'"=-I--='":·:"':':· ':':'

Tolal Mlssourl_ 12 64 222 910, 777 4~, 85~ 21,348 (1, \)27, 2!l(l 3,373, IlGB 2.2H. 3l~ C""';"C'C'C"C'I~-="'''''.~'+..;'~'~''~M~.:,~"
 

Montana •......••••••.. 2Y - 1 8 28 25,(77 9,830 104 1,658,~98 23,k-,j) I 3S.\l9~ .. ~9,():J8 1.611,630
 

Nebraska .. . __ . __ ._ .• 00 16 50 410,1388 12,403 742 17,001,748 827,YJ7 9J~.11I8 •••_...... ~,>OO 1;,827,707
 Ne~a<1a ..•_•.•••.....••••••• 6 2 I 7 3,145 3,689 538 377,974 64.00 60,119 9.~o~ 3M,8M
 

l'r"-llompsblre. .•• 18 0 8 ~..;w~I,="·"'~"~ro"'+~"":·';';'.I~~~'·"M;"H.=c~.?'."OOO;.;'~;I~~.;";,:".;';.:.~~M;':·'"~;IC··C·"··C·"··~··I~...;':'":·:":'ol.~':'~.:""=-.~=

~rl, ~~';, ~~r;e~::::::::::::: __",_'_' __,_~ ~~ ~i 3,~Hi~ ~:~: ~~~ d: ~~ lA::g~: ~U I~:~: .~~ 1~: ~HI~ I ~: m _._,~l"l".:to.... 1-:l:~:':c;:~:':2:"':OO

TOI91l\ewJerSlly._ •• 2Il 61 2~9 3,1123,358 5.U8,70\l 131i.982 518,(00,85t 17,32l\,C,'>O 1(0,,'.17,2'\8 1>3,~OO 1:::.~Wt.~"~':I:::':":.:M~'~.'~'"

N... M....loo..••.•._._...... 31~ I 2 2,000 63 ••...••••.•• 70,77.1 3,9101~...,"':'"::::'4 ~I, 2,481 75,000 

"tKowYork.............. 529 61 B8 5O~ 3.:M,B04 291/,217 65,HO 15.1,lr.s,003 ~,\,7CB,:-:1lJ ~O,2'.!~,i,~ .• :J57,2~ 1,';1,340,513 

2d New York •••. __ ._._•••• 238 35 59 214 MT,IS2 413,S17 38,195 5;(,168,649 7.4~1i,1R.']1 .1,0~7,9:lO ...• 47~,~'l5 00,055,287 

MKowYork.. _c,-_ (76 84 116 '44 2.rN.~;j 2,033,010 ,,76,<lB7 :'ll],Hl,~O!l JO,5I1l.310 ~,05U:O ~G,-750- I,OO:U01 381,403,185 

14th Kow York._........... 37,1 (7 79 313 ~71, or,7 88.~, 542 167,878 113, OM, 089 G, JS:J, ,W, ~,~S~, ro~ ... __ " __ . 365,771 113,788,402 ~1'tKewYorl< __. __ •._ __ .._ 243 11 34 220 l,lT~.Z3~ 417,,'07 40,220 77,a82,08~ 11,(\l7, 1"0 10,077,&47 .••..•__ 13,~,7fj5 78, 211i, 901 

2Illh Now York --~ S 92 .~ I~-=W:"" ..=.~~:n:·:':":I.--=..
:·:"":::.I-c'~'"·:"~""·':':" 1_'"""'"'. 'H"'·I_--"'·'"":"C"~"C :·:·~··t·t··~·~·t~'~'~·~;':~~'~'j'"~"j'~" TOlalNewYorlL _. 2,117 2.9 4138~ ",I1lO,"l~ ~,072,()IJ.l G~.3~~1 ~g;,,6~7,524 83,r,6l\lH7 80,£53,849 {6,7M ~:lII,I211 895,894,4.3
 

NorthCaroHoo __ 23 6 10 19· 116,821l 2l3.72l ~,[", 1~,,13,i82 J,6l1,685 J,579,718 •••.•••••• 3~,(\lO 10,707,259 

North Dakota " 1 13 0 ~~;'.~~i:.I~""c.~.~"";I~...,"'~."".;.1 141 1~~...;'~'"'·~""~'~I.~...;'~'·"~~',I~~o'~'~.,~'~' i;·C··C·C··C·C··;·.f..~~'~."H~'+~~""~'~.,~OO l.tOhio__ ._._•.•.. _.•....•_ 100 10 30 17t 1,628,827 l,!\85,4,'(, 44,f.n 155,874,068 7,502,510 (,818,250. ••••• (30,773 158,1:10,555 

lOthOhlo..•..........•..... 124 10 46 8B 3,407.~8~ ,0::.,\;2 36,396 175,243,745 3,612,427 3,122,023 ••• _.•-._ 384,.'>38 175,348,711
 

lIthOhio.• \l6 11 16 91 1,132,898 831,O~7 H3,n~ 123,281,403 7,915,367 8,103,372 __- ••••. 64,'563 123,028,Sg5 

!8tb Ohio TolBIOhio __ .- --'-'-' Glli --'-' 46 --"- 160 --'-&-I-:'t· /ill; I~ 7,t43,3Q3 t"~'j''~~~I~j"~"t·~'~~·tl::i"~·t 3,527,lHt 7tl2,80Q ..~"'~I:~OO~. 544,520,071 '~';,·j'~·~':I:~'~·i"~'t· 26,554,804. ~'OO~I:~,·j'~";·~"~72tl~·~··~·~·~··~·~· 20,614,617 •••••••··~~"~'t· ,1, 1,OM,n71 t·"~':t:E'~'t· !o46,(00,121 OO~'j''~"~'

Oklahomo_ __. __ r----u 2 8 18 1 Sd, US 1,131 1,877 3,817, [,20 128, 600 133,720 _•••••_... W,g~1 1 3, 7V~. 49:; 

Ot~~OD .••....• •••••••... "1__'_'I~ 10 I~..,.;·~'.,'l~....;'~··c'~"cl...,,.;;""· ~,,":;:'II ....~"";''~'"'.~..."•."ro~,·"'~'":.I...,o'"'~,·"~~' I~...~"~'"'OO~·.I;·C··C·C··"·~··C·f..""""~"~'+"""':·W~"~.'~~ 19tPeODSY]vllllln .••••••.••• 1,194 80· 25~ 1,031 17,~~6,SOO \4,31',1Y.:'7 ,~,~83,188 1,700,1'129,600 171,524'101 88,613,002 24,700 1,802,01l7 1,7"0,912.501 12(hP.",iarJvania•. . . 80 • 3~ !ill 2,336,86') ~,2IJ5,157 (~8 2:!O,760,491 (,439,169 7,865,634 1l,WO 30,1~1 2ri. 2M. 6% 

2M P<nD')'lviml~.......... 1.~2 18 36 164 2,\lS5,SOIl gg,Il.j~ I,M7 l1S,848,464 16,698,600 15,302,957 .-.-. ----I-~~:::..M='+c''':":.'o':'.C'::'

1'OlalP"nD!)'h"Dl~._ J,46:lJ I!I ~22 1,251 21,718,475 16,022,9'JO 5,:!S5, 173 2,100,438,654 \)2,r,G2,176 111,782,493 30,200 1,800,37b 2,0S:8,391,7,13 

kbod~llIl"Dd ••.. 5-1 2 d 5(l 1557681 80,3471 ~,400 12,025,208 2,237,081 1,643,157 •• _1 13,182 12,BIl5,950 

South Carollna_.......... II 2 1 12 220: 712 218,922 M,712 29,759,201 1,259, 5Q8 2,319,518 ..••_..... 9,800 l'8,C09,2II1 

SOulhD'kolO_._. ....• 4.2 12 34 112,793 7,410 1,t'40 5,244,051 425,180 307,817 ••• _. __ •• _ il3,~OG 5, 327,8O'i 

Teunesset •••••• ,•••,.,.,.. ~7 3 . j _"';M~.•Io...;".~."'~"~!.o. ~"~."~. ~"~'ol.-c'~"".'~ro:cI~·~'~'.C'~OO~.""~'"I •...;'~'~~'".~~••I~"".~.~"~.~'OO::.I+--·-'---·,.~oro~.~"::'~o'~'"''~'~:'~'.::"

~---- -
• • 

-----

TABLE H.-CIGAR FACTORIES OPERATED, TOBACCO USED, AND CIOARS WEIGHING MORE TIIAN 3 POUND/; PEH THou.~.A1m M~NUFACTGRED, ETC., CAL}]NDAR YEAR 1925, BY COLLECTION DIBTJ;UCTB AND DY STATEs-Continlled 

DI!trloi Bn" 8t8l.. 

lIt Tu''' ___ . __ .. _____ ..... 2d Te<t\~._. ____ .- - - - - .. --­ To.t<! TOnl9 •••• _••••• 

IJt~h .•. ____ .._._._ •.• Vermont__ ••• _ --_ ..__ .__ .. \'i,gioi~ .----_. Wushio~lOO ._-_ ...... W"', Vi'~int~ •••• ---...... Wlseonsio .. __ •• ____ •• __ . ___ W~omln~__ •• ______ ••••• _

'l'or~II1"-'i ..•••••••••• 'I'Olall9"A •••• ___ .. ,,_ 

• IoOl" ...... _. ____ •• _ 

DO't'T""-"D•• -- - - --- ._-

Numbor or laata.los ToblLCM 11..od In m~klng clgarB Ciga.rs welghlnB more th~D flounds ~"'" U,ousolld 

In busl· In busi· P","onl>l .= .= On ban" In"ma""d R.,ooved Opened Closed St.,nmed SCTI'I'! Mnnulootur.dl J~~ t"fn~5 lar ,,,por­ con~"rnp­ Jan. 1, Jnu.l, awmme<l Jou. I, 1\l2(l I.ol.lplI tB1 fI>id ... tion

u.­

..W 

~-­ ~~­

~--­

Pou"J. P"""d. Pou"d! Xumbl't _\'um5l't N"m5l't NUl'll"" Num~l't Numbl' _ ~I7,G:lO i5. i83 H,202 is, 02i, 80() SiS,61i 788,515 32,003 18, liSS, 2f5 ,20, .100 1,397 3,m I, ll~, 735 40,365 23,447 ..._...... l5,778 I, l23,~i5

---• • 00 ---" ----,,- " 33S, 136 77, ISO 17,474 19,144,541 m,(J82 811,962 ...._._ ... -~ 1~, 209,120 •

, -

"

" .. " 211, 038 10,59S 1,002,800 30,174 I, 05S, ms

, 445 143,05ll 11i,500 -, " 16,261 1, 1135 919,002 13,\ 950 167,922 .........­ 887, Z75

00 , 2,255,3.14 62.1,615 1,910,630 7~, >{'IO 3~, 641 351,348,810 , W 

, " ." 356,413,300 29,103,667 34,055,105 '" " 46,826 13,692 9,346 3,423,704 28'1,573 285,39fi ...._.., .. 55,060 3.307,810 " " 1,728,072 ~I, 024 91,052,009 I, Z76.I03 0,4.11,~37 3,510 85,873,225 ~.'"

". HO " .00 SI2.510 - 252.307 145,495 740, ~73 57,284,509

« 

Di, 57g, 232 3,3811,044 2,040,B\14 ...­ •• 7,831 2,238 Ii, l50 --........
 ..... 4~.1, 42.1 I

" "

,

"

, , 474,3W 2,300 10 

~, 877 '00 B 533 71,Sall,llS3 44,217,1IZi" 12, mo, ~SI rl, 4M, 193, ml ~OO, 227. 700 301. n7~. r,SS 2tl,9-'>3 22, .188. 929 r, 428, M~. 2lJ8

I, IS4 I: 93.1 g:S77 76,761,140 «,71.1,606 II, 080, 579 a, 507,117", .135 3Gl,718,t78 368,322,715 21", l~ 23, W7, B77 r, Ma, 855, 271

r---m­ ............ _
.. ~50,002 _....__ -----------_. ---_... ---_. . -----­ '.~ -- _. -1-- -....-..­ 7~\ 27~ .._..... 1,3H 3,895,003 -iii7;~78· --------.-.. 134, 483. 427 11,490,773 O. 349. O~ • 1, ~06, \li8 138, 220, 003 

• 

},Vl'rnB9 Qu~nltty ollCflt tob"""" "sed per 1,000 la1ge cjg~,.., 22.82 p<luno1s.
 

Nr..T&,-l'hc number 01 /hcLO"" in bwi"".. includes UlOge !QctorI.9 which lU~Jlllr"ctllrad ~he small cIg~rB shown in 'rshle 10.
 

.....__7..t_t..'7•._ ...;.._~Irj,~._Mt_t'M'MM__M'M t __._"_._.~•.~_

T},IlLFl J5,-CrGARS WF,IGHHW MonE TIIAN 3 POUNDS PER THOIJElAXD nEMOVED TAX PAIl>, CALENDAr< YEAn HI2!i, RY COLL~CTION

DISTRICTS AND RY STATE!> 

VillllCol 'rol~1 st~mIJ' u",6 " N","~"

•

0 SI8,191,47 

92,500 ~,3[~l. 793 :.,87. 5~ !-'3 

1,2.18,li5 5,708.20 C 

4S,536,:m. ~IS, 827. 94 

23, or.o, 389 170, 857A9 0 " 

0 71.Ml6,71r, 1El1l,08,IA3

107,027.l3 

37,.122,1.12 

13, W2. 508 250,fAg,25 " 44, ~IS, 853 394,SgS,43 

541,012,00(, 4,185, 73-t. 75 0" lIG. 17a. 94 

99,075 

2r., 340, 61" 57~.Q3

8.~9, 275 5,213.98 " •

" 

81, ~s.1, SOl 823,Ig;-,.30 0 25,770, t70 100.703. W

nO,46O,361 783,888.52 " 

"

" I,14S,023,~3

30 55~ 107 Hoi, 139, ~~6215,530.48 " S: OM: 271 40,1.11).30<-

"

"

!7f 

iI,7&3,312 .118,009.41. > 

SO, M5, 599 .124,613.33 t"' 

8,201,780 57,182.2.1 

00,337,690 MO,718.3S i::O 

llB,851,092 SQ2,SU7.81 t'J 

1, n20, 7S6, 00 5O,477,SUS 

2112,451.022 

31>l,049.'l Z 

312,92S,830 I 2, 283. 835. n " " 34,074, 012 1 206.520.92 335,600 1,371. 70 

0 

n .... D CIIl£.'C I ClnllSD Cl!W A tol",! E 

~~-~~-~

HU'mi;<r If,,,"ocr Numb'r N"m~" Huml", 4 130 3t3 ]M. ~'.(l ll~. !!l)O _.. _.......... - - - - ......-. , 3S: ~~O 17,100 36,~~ ._--- - _...... -

00<1,300 I!H.~~~. r.1I, ~.',O - -_. _.... ....-_._...-

23, MO,435 1.007, 7~g 23,'ltI,rJI~ 13,375 22,740 

~,3~6, 244 1. 700.070 14,002,71l5 30,755 525 

29, 9B6, 670 I 2. j'07.~t& 3~.1lM, 7741 44,130 ~.~

3,M.I,753 3~~,8~S 10, OOr., 24.1 '" ,W ~,3t3,~,\b ::0. 1Zl, &~5 13, 5&J, 302 275, 7~

1,084,87.1 "" ]]5,625 43, ~IS, 353 ---7~;f,i8;2i:i· -"2;473,230 171,401,17i ~5, 13(;, 141 2a.l,Sl2,Gl4 

25,328,157 lW,300 B13,002 40,700 i,407 

01,000 '.m 33,875 ---_. __ ...._.. ..-_........ 446,450 3D,7.'>O M7,075 

22,891.&11 10, \l4r" H8 48,~2O,219 2,278,370 2l~, 313 

~. ~~6. ~"O 7,682,218 3.~2I, 79i 15,~i5

nM8.7m IS,827,300 56,742,010 2,200.840 218, ~I~

30,414,11i5 "2,404,095 55,974,091 100,350 101,275 

~,lM,3tU 13,238,2I)fi (i, 11)01, 750 '. "" ~.5:-!Ul6ll I,~7B,oro 953,602 ----------[;00- •• '" 2'l.0~&018 7,~SO,001 43,310,493 2,100 

3~,0:l-l.1l83 2,3S0, M3 3g.176,4~3 301,475 3:l,43!i 

ll-l2, 'KIil 4,140, Q25 3,218,655 Z2, lll;~.14~ jQ,53I,250 47,487,400 3.12,425 4,400 

1l.94~,421 3\1,202,«.1 67,578, iOl &1,575 38,950 

35, ~O~. 067 gl, 137, 163 133,340, 119 2,422, S63 235,SiO 

15.379,7d3 4,058,870 29,970,312 102,773 0,090 

OO,!ISS, fI::lQ ~(I, noJtl,033 183,318,431 2,585,5713 241, 000

10,523.1'.l1i 1.g82,870 12,.IM,667 7,950 r,00 I 32~, g,'lO W 5,400 .............. ". 

Colorado __ ••• _. ..•_•• __ ._. __ .•_. __ .••••• __ ••••••.••_••• _._ ••• __ Coonedkut ._.__ •••••....••••••••••_••••• _••••• _......_. • • Delawaro •__ ••.•..•••••••• "••••••••• _••• _._. • •• •••• _•• Florlda.•_._. • , ·__ ._._. ••• ••••••.••••.••••••• 

g~~~it~~~::~:~:::::::::::::~::::::::::::::::::::::····-~~:_,~~:~~~~~:~: Idaho••••• • _••••• _•• _•••••• 

Alahamo•••• 0 ._.. _ •••_._._ •••• •••• _ , 

luiwna ._•••••••••••••••••••••••.•••••••.••••,._._._. 

ArktlnSl\S... . .•-••-- -.--.. ------ ----- --••-- I~..,~::_:~~I,~..,,;,;;+~"'~"'"'I"';;;,"''''~I''';;;,''''''+~+.'::~~I~~~~'ii 1st CoHromla.• • __ • •• __ .•••••••••••••• __ • 8th California__ .•..•••••_. __ ..•••••_..••••.•••••_•••••.••• 

Total California. _.•••••• .••_. __ ..•••_..••••.••••_. 

'" 

--- ~- ~--_. - ---------- ­ --~­

~- ----_:=._----­

-- -~~--­ --­
T~BLE IS.-CHIARS WEIGHIXG MOllE 'IiI.... ,," <I POUNns PEn THOUElAND REMOVED TAX P~JD, CALEI'iDAR YEAn IQ25, RY COLJ,ECTION 

DISTHICTS ~ND RY STATE&--Contillued 

Cl"", E Tot;') I Volue of s~.[lmp, me~ I 

,

" I Numbt'r	 

"

I!! Missouri •••.•••.• "._ N"m'" I C I 8,010 15,7U,J51 $1l7,77~,4~ = 

Cln". A Clas.; B cia" C CIa" D 

Sumba "'~u,"b" N"mlxr Numbt'r ,.~, M5, ~7j J.~~;;, 7.4 ~. 70Q. ~~ 7-1, ~5(l II!, oro, 500 (,."i'JI'j, Xl5 J. 553. WO 100 '.

Xl,259,264 9. 161. ~79 1~.2M.f'11 I 7-l,J5U I 

•.•••..•• • 

---::::::::::':::::::::::I::~;~;:!::t;;~!::~~~;:1:::~~:'~~j~t!::::i~;~~::~~~ 26,O~, 355 IZJ,028.a4 ,; 6th M:::;~~;~";~;;~:::::::::::::_ ---.­ 8,010 42,768,216 I 241,40~,80, 0 

MontRJIa_ •. __ • __ .••..••••••• _. __ ..••••_ _••.•.•• __ • __ •.••••.•• __ 150,87.\ 11.8110 I\'ebra.'ka ••••.•_... __ ••• . •••••. "_. __ ._..... •••••• _•• .,_.	 U~g:~~ 1··--·"-j,·OOO·- ---.Ii72. 1,613,5.10 I 13,732.00 0 " 

NeVllda...• __ ..••. : .•••_.._. _ __._ •••••_ •...•• __ •	 16,Jl2,975 1,121.570 17,827,7m 81,532.81 0 6~, 125 ~O. 52.' :U'&l00 . ___ .. __ .. --- -_ ... _...._. 364,850 2,831.15 

Now Hamp'hlre - -. -. --. -.••••--... ---••.••--. --••. 0 ­ •• •••-.I.~~~~;I~~:::::;;;~I~c"~;;;+"'''''''~''"';;;~~I~''''~;~+~'''''';;; 247,300 15,009.18[l ~9, 30.\. 524 I - - - - - - - -.... 55.052,001 I mO,2M.OO " 1st New jersey .. 859,IM 3011, SOO 10l.1!47,~'71 7,J~9.AA.' 71,1170 113,510,880 I 1,033, 099. 84 105.410,6H 43,15U17 2l9,~58,278 a, ,W,;\" ' 20'), I!OO 402, 125, 496 2,975,8(11. G7 

100,279, 7M 1S, 527, 217 3.'A,3DG,2551 11, 108,O~ " 0 5th N;::"~::~ ~~~~ -.::--:::::::::.-::::::::::::::-- -.:I::~5~~I::~~~tl:~~~~:i::~~~ 371:06l1 I 515,042,3761 4,OH,~1.51 Z Now ~le<I~" .. __ .••.•••.	 •••..•• __ •• 1 0,000 11,7,0 53, no I......	 _______ ............1,
 7",000 I 692.25 

1st Now YmL ......•_.	 ••••••_._ " 123,012,427 7,625,5:.'.'> 18,,'A6,555 J,451,1Il9 (>.t,IJG7 11,1.:140••\11 I 125,078,82 " 2\l 

M :>lew New York

Yor~. ••.••_•.. __ __ •••••••• _ 21,7M.sr.a 5,743,5J3 23. 52G-, 141 4,487,Jl4 ' oH,G-m 56,O~S.287 1\14, 80~. \1\1 ;j ...... -. .•._._ ..• •••••..••• .••••_... IOO,029,lH.,1 14, 436, 5~8 H5,G-H,~17 J9,409,705 l,020,HO 281,403,18~ ~,()oI~, r,~O,,17 11Ih N l'W Y'''k. -. .. ..	 ••.•••_ _ 34,720.344 7,018,434 70,472,301 M8,073 1.1,200 113,788,40: S2~, 7C,2.02 21.t, N.w York_ .. -..	 _._ •.••••• 26,008,077 32,332,916 10,359,173 1,100 78,21.\,001 IH,4:'.412 Z

6,357,250 2,mn"WO 5,000, .100 it~~~~ , 16,041,1.\5 %. OO'J. 75

~lh N;:u~·::~. "" YDrk •..-I~:};;~;I.:::z~;~~I::~~~~:I:~~~;:::;:;~~tl::;~~~:!:~;~~9 .. -::::::::::.:-:::::::::::: -••.•••-- 313, 92:l, 000 70,733,626 283,5.%,roO 25,046,831 I, r,'J3,100 690,89'1.,4t3 ·,,'1".:1'14.0, 0 " Z No'ib r"'"linn_...	 '1 7,717,356 9.141,113 > 10,707, 259 North j)"~"t~ 1 lll,347,~0" .. ---_.--.._ - ----- -- .. 324,200 ~~, 000 2'~r:ro~ I........__~~~_ ._.._ _ ... ...	 «8,100 e
 llf Ob;e_... .. ..•.•• ....._... •.•••._.• 30,297.372 84,-134,458 37,867,280	 158,120,555 lOlll Oh;~ -. .•••• 18,211,7U (I:\,-I3I,t63 ,1~,O84,4&l	 115,3,18,711 Jllh Ohlo.. _ _ •••••..• _ 7~. 7!1-5. ~9S 21, g-;"P3, 787 25,Sro,600 5~:~ j::::::~'::: 12.:1,023,895 lStb uhio.••. __ ._ ••••••••• .•••.•.. 52, 079. ';i32 10, G-lH, 80B 10,057,330	 92,001,060 

Total OhIo 251,9'l-1,71~ 1M, 3-19, 006 116,H2.75/. 580,545 i 2,500 1 549, 400, 121 

0k1>bomo...._••••••• _.• __ ••••••• _..•__•••.••••_. •.•••.•.. _ 3,001. lOll I 211, I\(l(l 3,702,495 75' 705 Oregan••.•-••••--. --- -. -. -•••••...--.-..•••••.• ----- ...•••--bo.~;;;~:c I.HO, .\74 2';~, 300 1,[;53,007 1'_ omn,,,o!n.nn'''_1 2,OOO,4nI 

2,310,\10
 

\l!>l, rr7~. ElO
 " llOO. '>l'<'••\9 ,

.,'" r"Z."'1.~~

j~I,OM40 Z 

C 3,a~.443.al c 

l5,972.1r,
 

:IO.:'fA25
 

1.t PenDgyl~anJ" .•...••••••• __ ...... ------._................ I 700'008' 115 1 a77,0I3,100 r>03,'17t,~8U ~,J~1.2% I Zf.:U~1 I 1,7:.o,\l1~,501 10. f>O,~, 770. 35 217,2&1,6% I,J70,4M.13 12th Pennsylvanla_•••••••••••_._.. .••••••••....••••-- In',[;i',~~ 61,,~~~,,~g~ 71'~~7;m U~ 'I""""~OO'I 120,1»5,56ll ~113, W5. 4g 

:l"Id P.nn'ylvanJa TolaIPcnnsylvania .•_..... __ .... ----------- --•••.•.•.••••• .••••••..•••••....• --......-- I ::~~~~I:J:~~~~.:~~~~:I::~~~:I::~~r·I,. 95:l,31O,~Br, 44r"817. 71b 018, 642, W4 ~.35f\.lgB ::1".1. 921 1 ~E~;;:I:~~~~; 2,OSS.agl, 7~~ 12.718,1~9.97

Rhadelsland. ...••_....__ .. .-•••••.•••••...•.-.- ••-. 3,984,9.'.0 I ~',~~~:~ G'~~:m	 l~,~M,O."O 8,. om. 20 Soutll Carolina_. _•__ ...••••• __ •._ __ •••••.•••••..•• __ .•.•_ 21, 103,:106 •.•••..•••..•••••.. _•...•' 2€,69'.',291 I~O. 787. 77 So'~!h Dukota. ••••.•••••••••...••• ._. ... __ . __ ...••__ .• 2 057 1(;1) ~53, 730 2, mo, 378 I, ~'ro 6, ~511 .\327, ".18 :l~, 738. n 

65,055, 71~ 4~.3~,21 Ttnn"""e.•....-.--. ---- ---••••••••••••••..••••......-	 --..•••••• 'I~~'~'":~"~'~:-~'W~!~~",~'"~';'"~""I,~"~~·~' w;,,",~,~,,I~~..;'"'"~"~" 1-"-"·"··"-~-""4~.";;;;,: ..:'?;~ 1st Texos.. __ ---------.-•••.....•••••...•.... - ---- .. .-."-...... 8,~1()3,2M 1,001,770 7,256,445 :13,77~ 1 . .-._ 18,085, 24.', 1!2.f,IO % 

1,123,876 5, lSO_ g~ 2d Te~:;~;.~~::~ ..:::::::::: __ ::::::.::::::::::::_ ~~~~~.j,·~~"~'c.~:;~"'t'I~=-=-=-7'~,""~'c;~:t.c~~'i:cl':~~~~,-,~,~:c'~.;:c;;:~II~~-~-~-c.~-~~C-t.;;c-~;~;~-!~.~::~.~::~.:.~::~.~.I :~~;~~I::~~~~ 1~l, :ZVJ, 1:10 ll7,197.81

utah •••••••••••••.....••••.•.• . ...,. ..•__ ...••_.. 85,700 226,075 1,GJO,858 ~.n15 ~,",O I, \'58, 018 15,551. 72 Vermont._.__ _.................... :>as,a75 210,lW 308, 750 __ 887,271; I;, 573, IIi Virginia __ ••••••• __ •.•.........• -. __ ._ 327,176,371 1,~89,001 22,082,688 -7~O _ . 3);1.3"8,810 l,~21,792.G8

Washington ••.•.....•••••....•.•. _.... _... _._ _••_.. I ~75 WO 3.9,075 1,441,(M 50 200 3,301,8lG 21, 381_ 97 

85,873,225 343.800, eo \~;f:';o~~r~~~~a.:: _:::::------. ..•.•...•:::::::_::: .•:::: :::--. --.. ~: ~i: 3, J} ~?,l 40,Ji:m 167, ~~~ 26, .110 .\7,284, f>09 438,llW,44 

Wyoming 4115,425 4,018.8.1 ••• _ -- ..•••.----..•- 29,liQO 7:500 I 428,42.1 -···-···'"''''4~~~~~1,'';~~;;+~~;~

Total 102.1 __ _................... 2,675,530,00.1 1,129,777,116	 2,487,458088 1;IO.~\IO,639 g,5~2'g~ 6,418, f>35, 2r,S 41,614. 948. r,~

Total 1924 •••••......••. -. .. """""'_"'1-",,",".,,",,_,.,0"'.'+ "., ':~:C''Cn:,:,:w: 2,492, 919,S~7 lJ5,O;H,120 ,I 5,. r, 6, 666, 80.\, 271 42,447,148.9-1

W~~:;:.::::::::::::::::::::::::::::::::::::::::::::::::::::::::1 ....•••• 00, mg, _.•2TB :... 1- .. 2.10,OOl,204 . ··1····· 1 ~~I 7J~··1 __~~: :'~~~:~ :~:::~:. ----i38~220;00i··· '"w:i;200:~~

___	 __m_ --	 --~-- • ---- - - --	 m_ _ ::: _ - ­
AND GIGAliS WEllGHI~G NOT MORE THAN 3 POUNDS PXR THOUSU/[J MANUFACTURED, ETC., dALENDAk "lXAR 

1921i, BY COLLXCTIO~ DH!T~ICTS AND BY STArES 

Tobacco u~e(] ('igars weJgh\n~ Mt m~<e than 3 pounds por thonsand 

51,5GI,4W 11,698,700 9,30!1, 7'20 1... _ ........ 1 So', 9.'10, ~50
 80, \125. B:l

3,600 ---------_._ .. .............. ..... .,,- .-- 5,000
 5.40 

12'2,681,000 2,310 I~, ~~O ...........
 122,870,720 184,306.08 

111t,100 .............. 1,100
 HI3,UOO n9.50 

In,D75,lOO 2,310 13,090 123, 063, 720 18-1,595.58 

Virginla_••••••. __ . _ 103, SI~,(II\O M2,700 1,546,400 102,810,300 1M, 215. M 

'West Virginia •...•......•.•••...•.... ~O~, 700 I H,800 114,500 ............
 135,900 202. 50 

To[l'Jl~~.\ ... _ 447, (lSl), 170 1 ~g, 970, 511 46,062,121 ',ro> 470,493,060 7[1,';,740.34

TO(>l1924••••••••••••••••••••••••• _ 530; 7L4, 332 47,032,090 09,970,511 2'28,5'n M7, &41, 390 7(;1,321.09

Inorease .. .••••• __ ...••••. 2'2, g3B, t15 ------- ---- _.. ..._._._... DCcrCllOO•• __ ••• _••• _ --~:,;,jfi;i;;i·1 ------_._ .... 23,408,390 224,527 . ···S7:0i.3:i:iO· i,5:5SO~7i,

AvcrEllle qUlUl~,ly 01 leal tobacco used per 1,000 "mall cigar" 3.28 pounds.
 N01R,-Tlle faotories ill bU5iu(:!i.<; are inoludbd in Tobl~ J4 .
 

......._­

TABLE 17.-ToUACCO UIlED, A1\'D CIGAnETTES WEIGHING NOT :MORE THAN;; POUNDS PEn 'fHOUBAND !VIAYUFA{)TUll.ED, ETC., CAI;F.NDAfl. 

YEAR-192li, ny COLLECTION DHITlHCTIl ,l.XD ny STATES 

Dlnrll~ 0",1 Slaio 

Number of leotories 

In bUlli· 

Jan. """ 1, ,m 

In buslJan, "'" I, 1925 

BC'refl'l M.nuructured On hand On bon(] RemoY",! Itrr 

Jan.1,1925 Jan. 1, 1926 eqmrtol.lon 

I \"lIJuool .tam!-'> 11",,<1 'flU [>!lid JminS I~~~

P""."t1t P"u.fld~ N".ml"r Number N"'''t~'''' 1182, MI r.~~~3 1 67, BOO 3,555,4:iO,l~ 13,544,600 I, SOS, 2\l4 I - 2,300 6~7 I.......... I, 2,03, ~89 00,970 97,390 I
 

98-1,001 7, 997, 51D 67, S90 3,1ili6, 703, C4~ 13, C(l:\. "70 1,ll(J(\,(08~

D].,trld, and state 

Mar~'lao(] ....•••••••• ~ttt r-;~w Jera><y. • _•••••••••••••••••••••• _ 

POli-ltd> 

319,311 

1,!l14 

Homoved On hand Manuroo­ '1',,-, paid for e,por' 8k<mmod I Snap, turcd len. 1, 1926 during 1025 i~lIon

~~~~J-p-_-:~-~-~-;-_',------I-----I-----I----I-----I---- Nu"'brr Number Numeer Numblr Number 

)58,861,000 27,090,520 33,~,JOO ',ro> 1.';2, 073, 330 I $~2S, 100. 99 

, 374.800 12,740,5S0 173,CW 12. 1It!.:'OO 19,412. M 

--..,i;688;&60' ~" ," u77,7oo 1,3i1'J,OOO &, 9ro, 80 

4,474,870 5G,2H 1~1, .:n 6, 01~, 82 I 

.............. 17,138,220 ...... -..... ::::::::::::1 --:n~:~l , , 25,797.3:1
 

0,IG3,430 17,S72,Sll ),~,W1 .... 25,515, 300 I 3S, 272. 95 I 

:; - .--... - ----. -
---

- - - ---

TABLE 17.-ToBACCO USED, AND CrOARr.TI'r.8 'VElGIIlNO NOT lo.'IORE TJlAN 3 POUNDB PER THOUBAND MANUFACTURED, ETc., CALENDAR I-' 

YEAR 1925, RY COLLECTION DIBTRICTB AKD BY STATE&-Continued 

Numllllr or Cigllrtliles weIghing Dol D)o", lhllIl 3 poUDcl.5 per lboill!llld. farlorll'l'l I 1'oblloOOll U!Od. 

Voluo of Dl'lnOlond. BLots In buxl· In buSl· stMDp" usod U"· Ou bllIld On b!llld Removed lor 1'81 peJd "~ Opened. Closed Btsmmed Bomps M8Ilursctured JOD.l. hn.l, "'" ~tsmmod Jon. I, 19'.1.\ JOll. I, 1112(1 oxportation dUTing 19'.15

mo 1920 - P",,,,d. J'<tlmJ. Pound' Number Numb', Number Numb" Numb" , 1st PODnsylvnnl~•...•••• fo04,IW 8, 10.1, ~7n 3, 635, 800. G3l! 5,200, lOG 2,000, I?I ~H, 755.200 3,391,307,328 $1O.173.112\.G~ , , , l2tb PQlu"rlvQnh,..-.... 1I.8G0 'M ..........
 4,875,000 145.mlO 013,000 .............. 4,407,000
 13, 222. 80

'"

, 

,

, '", (III) '" 23d Ponll.'lY vonls...••••. " ............
 ..... .--. 150.000 10.000 10.000 ... 156,000 .~OO " Tolal PonDlylvo. 

nln ...••••••••••• , 510,010 8,1[J.l, 2~01 ~, 3. llIoO, 892, 238 ~. 000. 700 2. ~2:l, 771 2t7,7M,200 3,:m, S70,928 10.187,612.78 ", , 

, RhodIl Island.•••••••.... "

,. 218,000 14,000 127,000 _..._..... _.­ 105,000 Hl6-oo

•

, 

'M ·iil;~7;i;53· ........­ Virglolll••..•.••..•••.•.. ~,400. 795 ',OM 10,229,219,G73 liO, 115.102 1I1,22S,~10 f>88, 295, 150 9, 572, 3:00, 415 2.'!, 717,0'>1. 25 •

, 

, WlISl VIrGlnln •...•...•.. 9,m ..........
 5,377,760 ...OM 5,454,400 16, 3ll3. 20 • 81 ".... "'" TnWl925•.....••. IM,IQO,853 I, 'i311,834 S2,U'i,IQO,3H 2llll,492,029 2111.:m.W5 458, 282, 2M 79,789, 337,805 ...3~262,732 "" ToI.lIll92-1 .........
 ~l 2,662,472 136, 423, ~OO 2,251,339 72,708,9S9, 025 505,9~7,401 378.o9I,1XiO 1,878, 554, 366 70,05O,S:.rr,IH 'ill: ~~t II '" " '"'"' IneroMll........... 17, 7G7, 2~7 Q, 1038, 111, 322 ~515,6-'l2.07 ··..·29·
1-----0 ......5'1..... '579,777,1UI I 8, ll3ii, 510,11\11 18. ,.,,,'" DemllSCl 511,505 200:"(65:117:£ '8i';3Mi;OO;' --- - _...:._.................. ..__ ..........
 ...........
 ... ............
 ............
 .-----.. --..... - - '"- -- ­

Tho rollawin~ ~"ITlcta ahow c1ll11reU",. ",moy"d la~ froe lor ponaDal ronsumptlon nud. IUPOnmentol llUrlJOSCl!: I ~t Cnllloml~, 9,4211; ~lh callforn",. :14.227; Florlds, 2,712; :0., a... n· .lJusel,t•. gl~; 2<1 Now York, 18,M3; 3d Now York, 9,BI:!; 28~b Now York, l,~JO; 1st I'enillylvnnia, 3,tH5; W""I, \·1rglnl.. IR,3llO, Tho followIng dl~1rh:ts .ho...- rlgnreLloo ",moyo,1 

Irl'(! of tnl or uso Df LIm Unltod BLntlli!l: Nortb CaronnA, 9'.1,000; Vlrglnl!, 7,4.'>O,ro:l. 

Avorngo gUMUly 01100' tnoocm UBed Pl'T I,COl "moll c1gaTotLoA, ~,97 ]>!lund•. NClTIC.-~ bo Dumber 01 'nolor!es in bU!dn8Slllnrlnd"" Lbo"" romorlo" whlob IDoDulocturod tl:jlllall!" clgB.reLLo. 'bown III Tabl" 18, 

-

..-------------

TAJlLE 18.-1\OBACCO ttBIlD, AND CIOAnETTE8 W"IonJNo MOlU~ 'l~HAN 'THREE POUNDS PBR TlIdullANI) MANUFACtURED, E1'C., CALiI:.·NUA1l 

YEAn 1925, ny COLT,ECTION DIBTmcT9 Al'iD BY STA'fES 

Toboceo uAnd Ciglllellc'S wQlglllnl!' DI~re thon, 3 ~olmd" por tboillnDd 

DIlIlrlcL ond Stole Voluc or 

u"· ,toml>! D.",I Stemmod Tupold et.emmed SersN dDrinl!' 11125 

N"mbn' m~~~%-~f,,'.::::::::::::::::::::::::::=:::::= ,,"000 11$.12 __ 41,225 ~B2

Totol C8Ilfornlu. _......_..__ •• _. ..._ . ro,325 455. 94 

283,977 2, OU. r.~

.\9,000 ~2t. so 

1,600 ll. 52 ~{uiJ~~tsi:::~:::~::::::::::::::::::::::::::::::=:::. __ 2'r~ '-"'-"i74'1 57 ~~.~~ 33,~ 3r,.~ 1··-------- --­ F~:'::~I.~~.;;;13 :::::::::: I: r«l --- --- -....-......--.~: .... !'::":-"-:~::~::~·::~:~::'I~~:ii;;.I~~~~ 1:1, 922, 920 100,245,02 ~t~i~}~~r:~::::::~::::::::::::::::::::::::::::::::::: .11~: ~~~ ··..··•·..r; '-"i;M~' ]i: nR £~ I~~: ~~ Il;: ~l~ Or." 100 1,IM,OUi ~,~lo.H

73,0,',0 r,2l'L 011 

Tatul New Yor~ _. _•• _•• __ 127, WI M I,flM 1,1,752,[115 170,t,;D 102, ,170 liO~, 100 15, 10,1, 01.~ 100,181, 12

1BLb Ohlo __ __ ._ __ • _ 1--;:;;;"7",,'+·_-;;';;" ..__ 1:-~-~--~--~-~--f::;7:1~'"~'~":r:'~-~-'~--~-~--~--~-~-':I-~-~--~--~-~--t-~'-~":I'~'~-'~-~'-~--~-~-'~"-t:~~~!:~~~ 5,200 ~IN I.noo _ _..... 4,.'iOO 32.4(1 

M~iI~:,';:::::;;::~_:::::::::::::::::::-::::: nm;~;---: :: :::~nmn:um-;:i ::: ::::
 ~=;~~~~:::::::::::::::::::::::::::::=:::::::::::_ ...._.. ~~. .._~:~~. I, flJ r~:~ I 21~ ~~ ••_,...~::~_ · ..·-..--50-1 ;:1:: -t: ~~

i~j:::::::::::::::=::::::::=:::::=::::::::::.- ".,,'~. .'",m,.'. 3,400 17,428,80< I 433.000 313,090 607.(1.\0 I 16,ll\Il.9!l7 122.34237 __ C~ ,10,200 16,054,2'>5 300,llll2 529,~SO 4114,040 15,361,157 110,00033 

~'on:, Tl,o Ine!orl", In bllShl,," STe lllcluded ID Table 17. A VQTege quunLltl' ollwll.ohGCt'o rned per ] ,COl Inrgc CI~ST.~m.B.32 pollnd., 

==============================,:::::

-~-.
- -- -- ----

f 

I¥ 

l 

I~I

, 

I 

! ~,~~fj~~#~~~~. I ,=,,~

00_.

-E eli!;. . ~~mUgm~ §E.~=. :F'" ~~Sg:;,;~~r;~B~ ,.. --­ .. '" s.--­

.::; P; p;'::;!=li _~ lj I 

§!Ji

• .~~g.~~ ..-­

I 

Ii... pl!ij5~

M~·~···="' ;;; ::'"' 0 s: ... 0 ... 08 

- fJ~S:~ ts~~9:_!::~, a~f , ~""1i~g=~"~~ §~~i , :8;~~~~i.!§~~~ I ." ~ilQ;H!i~!:H~~= ~"'S , 

." 

· 

· 

~' . 

. 

-gl~'~~

,

, 

; :iii;!!l:: 

o

" 

•

> 

o 

o 

o 

> 

c

;;'~S~S;;l~~88

<:: ..)H:::-:::sc;":-'f" 

: .. 

• D 

C 

> 

Z 

j 

o

, 

; 

o

•

> 

o 

o 

o 

>

Z 

o 

w 

Z 

!"'!"'!"'!"',,--!"':-!"'..." ;;'1;;!St!~~;;§:;~~

joOt"l"S"S"~_"'P.",_... 

§it~i~~H~~~~" -


-


-


- - ---~

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

1 

v	 REPORT OF COMMJ;;:SIONER OF lXTEllNAL REVE"UE 113 112 HEPOH'l' OJ..' COMMJSSIONEH O}' INTERNAL REVENUE 

TABLE 22.-RECEIPTS YROM IXTEJ\NAL-RE~·I>NlTB TAXEEI ON TOBACCO AXD Pl'a. TABLE 21.-SUMMARY OJ" OPERATIONS O~' MANUl'ACTURER13 OJ" TOllACCO AND CAl'lTA TAX BASED OX ESTIMATED POPULATION, YEARS ENJ)J:D JUNl' 30, 

•

CIGARS, CALENDAR YEAR 1925-,-COIltinued 1917-1926 

ClOAR MA!\'UFACTURERS IN BUSINESS AT Ol.OBE OF YEAR 

Nw:nber 

i:i :~::J~:~~~ :~fl ~;R~~~ ';'I"~l~h.~~I~-_- _":.-::::::::::::::::::::::::::::::::::: :::::::.:::::::.:::: 8, ~J~
 :M ~1ll}/Dct"rIDS .mall ci£~"'tt•• e. clmively • .••••••• __ ._. ._ _ IKl
 M BlInlnrLurln.l: lW"vc ri~Dn'Uc<; .",luslvo]y ._ .. .___ 0
 

M""ulaoLur;llf l..,.~. dgus elld small cigaretl""' ••• ,,_ ••••••••_••• 2 YM' Mallu/&crming k"~,, Bud "naU 01\>111"••,,<1 ~mojJ olg.cctl.c.__ . __ . ••••• __ • •• _. __ ._ 0
 

M !>n" rnc~ur;n:l 'm<>ll dghrs and sm.~ll dgfllctW5 • .•_... ••• ••• _... ••••. 2
 1>lllnuJa<1mi"g sm"ll cigars "ml amall and lIlr~c cigarettes __ • _••••• _•••••.•:::•• •••• _._
 :'>f nnllr"e~uring am<>ll cig",eH", and large oigarett.es __ • ._... • __ ._ ._•• _••••••••••.
 

l>bnlllac~m;n~l,,~" ami "maH eJgar'L. _•••••.•••.••••••••••••• •. __ •.••••• •• ._
 M anUrhCI.\lT;1l.I: Ihrge cigars, small and brgc cigarettes __ ••••••••., _••• _••••••••••.•••.•••.•••_••
 

1911. __ ••• 

1918•••••_ 1919_ •• _••• SUMMARY OF CIGAR AND CIGARETTE MANUFAOTURE 1920._ •• _ 

Prouucl 

Lear tobaoco 

wedinmaIlll fllN·urillg 

Average ,,," tobacco 

used PI" 

',~

Number manufactured 

'Clgnra weIghing more than 3 pounds 1>'1" 1,fK)(L __ • _. 

'Cigars weighing uot mOro Ibnn pounus per 1,000._ •••••••••• _ Clgarotl.c, weighill.l: more than 3 pound, per 1,00:1- __ '________ ••• 

Cigaretw5 weighing not more ~llan 3 pound. per 1,000___ ••••• _ 

POll'IId' 

147, ,';3ll, 700 

1,470,374 

HO,902 

244,170,315 

P"""d, 22.82 

3.28 

8. 32 

2. 97 

6, oM, 193,108 

H7,~, 170 

17,42:8, 607 62,217,100,317 

192L •••••• 192:!- __ ._ 

192.'L ••_••. 19Z,L_ 

1925•••••.• 1926_ 

·CIOAR MANUFACTURERS CLASSIFlED AS TO OUTPUT ND TOTAL PRODUCTiON
 

FOR EACH CLASS, CALENDAR YE n 1925
 

1917 

Estimated 

pOj)uill.lion 

103,635,300 

10;;, 253, ~oo

100,871,2lH 

lOO,~18,175

107,633,2l>l. 

100, 248, 3D~

110,653,502 

IJ2,Ol8,f.U 

113,49~,720 117,136,000 

Year 

ToW rrodpt. 

eo, Amount ropil... 

UOJ,20J,W2.1O Kl99~

).\6,188,859.90 1. 41JV

206,ml,001.60 J.P:Il.' 

2')~, BOO, 355. H 2.7iQ

255, 219, 085. 4D 2.367

ZJO, 759,384.4~ 2.418

30\1,010,492.98 2.792 

325, B38, g~l. 14 9.W::' 

340, 247, 210. 9(~ 3. 1HZ 

370, 600, 43lI. 87 3.164 

;i	 ._. _._ ._. _._. _._ ._._._ $Q~,l!50. 2~

1918••••• _._. _•.•••.•_.••_.•. 121, ~0ll_12 , Output--<,ig",s 

I 

1910••••• _ 162,3N, )] 

1920_._•.••••••.•• _•••.••. "•• 232,201.31 1921. •• _._. __ ._._ :l5(i 2[8 38 1022. • _._ ._. _._ ._._. _._ 118:478: 1~

Under 500,()(llL •••••••••• _•••• _. __ •• 

j 

1~2:l_ ._." •••••• _•._. _._. _._._. l:lO, g2'). 10 

r.oo,OOO to 1,OOO,OOfL •••••• _•••• _•••••••••••••••• _••• _••• _••• _. J26,157.00 mL:::::.::::::::::::..... 100,5Z1.&I 

:2,000,000 to 3,000,000 ...._••.••••••••• _•••••••••••••••• _•••••••••• 

[,000,000 to 2,000,000. _••••••••_. •••	 • _ W26_._ •• •••••••••••• ~._._ 121.\, 76~. 23 

3,000,000 to 4,000,000. _•••••••• _••• _._. • • • • _ 

4,000,000 to 5,000,000 •• _..._••••'•• _•••••••••••••••••••••••• _••••. 5,000,000 to 10,000,000. _•••• _••••••_••• _._. ._._._ ._._ • _
 

10,000.000 to 20,000,000 _._ .•••_•••••••••
 .~,OOO,OOO to 40,000,000. _•••••••••••••••••• _._ ._. ._. _••• _._ "_._ 0 ...,. .w,OOO,OOO_ _ • _•••••••• __ ._•••_._•••_•••••• Year 

TotaL •• 

. 

Ci~"r"

Wei~bin~ D,,>re t1"m J IWp;ghing not lnoreth.n 

Rero-ij't" 

iZ~,!'OJ,J11.73

:lO,((l.l.4'r,.9~

3G,~,:l17.1~ [". ~;l;'. ElI~. ~J ~l, [l';6, 5r.:1. ~4

'44, 1;;'\ 5'~'. 3~ 47, ~72, ~70. 61 

4;,. W;" lli".l~

13,31~, BI2. ~7

J8,319.JiJ.3~

Cigato>t1", 

Weigbing more ~hl\n Wei~bin~ Dot "'~... tbau pounus per 1,000 3 pL>umls J'pr J.OO{l

I 

R<lc;iipts 

pOWlds 1>'r 1,000 

(:Ipa. Po< 1 

ro.~9

· ?&\ 

. nil 

.o·l1 

· ~74

· 4001 

· '27 

AO,l 

· JIlZ 

.3'11 

I 

Po< }l.,.,.ip~, (:Ipita r';P';\~ '1 

~; pou",ls l'''' 1,000 

Po< R.('('ipLs (:Ipi1a 

$"il~.:m.&~ $0.000 ~7f'. 7:r.".:llI 

~,UI6.~1

992, j]3.S~ ,""..

""

1,013.510.07 9IiS,~2G·71

..

.. ~~f', mo. 01
 7M, 13S. 85 00;
 "" nO,I>5~.13 ,"" 012, 74~, 71 .,00.\ 

Sm,l! 

ROiXir,ls I r';;i~h

$0.001 $38,IZ;.I~.n ~O. 3(,fj $2, 1i3~, 220. 0.1 $0. 0'!7 . r,3J I 4,l)IiI, 4lfl. It .038, .00' U6, 370, ~61. 4, 

.= .846 

J.4'J ,m2 9~,400. f«;. 7~1

151,26Z.~1l,r.J

13;;, om, ilrl.l43 1.2.\~

· · "" 100,127, 5H. ~2 1.374 00' 

182,584, S06. s.~ 1.MO

.00' 203, 601, ~:w. ,,8 1. ~17 · 00' 

225,032, 70::. Ifi I. 91i3

,00' ·204,824,605 )9 2.1;~ · 00'

, 

Tob""'W 

p" R"ceip[s ""piia 

t7.~,-l37.H

!!~~~~~~~~~~~: ~~~~ :~: ~~~~ ~;~~~~~~~~~:~ ;~: :~:~:~:~: ~7,49\,:I83.05	 74,f>6J, 767. 60 59. 330, ~27. 08 

OO,341,ll:l6.88 :~~:::: ::::::::::::::::.::::::::::.::::~::::: ::.:::	 W, 1>57, 707. 2!1 (Ill. ~OO.45~. 74 O(I,ion,Jl>8.87 mt:::::::~:::::::::::::· .:.:=:=::::::: :::.'::::: 61,71O,TI3.30 

i!J;;,ljfjl,0~.~9 ~.'" Aol .'"
 .702 

. ,'>51 

.~

..

,W' 

,'00 

.578 

5,1&1,366.30 .048 C,!lo\B,Q3I.Zl .065 5,705,401.75 _OM 

ti,!>ol7,L:lO.9~ .064 7,17>.2j(\.~4 _005, 

7,005,089.45 .062 ti, 7r~~, 010. 76 .059 5,917,71~.ti2 _0.19 

Mi5"",tlSUeollS, including cig",e~l,o vapern and 

tubes, "1>'01<>1 ~aIeB, etc" 

Reccip.., 

!il71, aBl\. SO 7,~51,&I!l.60

),1,102, 921. 9B 

5,28G,312.87 

2, Sg3,f.5,1. M 

2,071,~W. 70 2, 129, 252. 60 2,194, t>S3, 4<1 

2,351,311.82 

2, :134. 2m. 40 

PO' 

eapi~8

....
 ,000 

.147 

.000 .'"
 .019 

. Olio 

.= 

,~,

. Olio, 

1 
I 

114 REPORT OF COMMISSIONEII OF INTERN A.L REVENUE REPORT OF COMMISSIONER 01<' lNTEIIN A.L REVENUE 115 

TABLE 23.-ExPOll:rATlON IN BOKD OF MANUFACTURED TOBACCO, SNUFF, TJ.BLE 23,-ExPORTATION IN BOND OF MANUJ>J.CTURED TOllACCO, SNUFF, 

CIGARS, AND CHIARETTES, YEAR EKD.lW Ju....l: 30, 19213, BY COLLECTION CHlJ.ItB, AND CIGJ.BJ:T'l'E6, YF.All ENDlW JUN£ 30, 1020, BY COLLECTION 

" 

DISTRICTS TOBACCO AND SNUFF 

unaccountedl Removed for DI<1rid lor Jul}C I, oxportation Exported 

W2fi during year 

Pound. P"'!.'Ild. PflUM.

:1St California_ .. 'M Delawaro.. ... _.. "•• 3,00J 

1st IlJino;'L •• 1 

" ',~ 16, ooc; 14••56 

e,017 25,000 . sarhusetts_. _ li~~tuCky ••...• _~ ..•.•••.••_ -- ~,2lOb

..'"" 

'00 1st MiSSCUrl•..•••.••••••.. 70,814 8il7,720 071.014 -Slh New Jersey _ " 2G,424 

1st ~cw York•...••••••••••.• 

lll, G15 16,44.5 

1,797 I, 7~7

2(1 New York ._ 10, !H8 8, g36

.3d Now York_ ••••••••.••••.•••. 15, B03'" 180,008 lSS,6GJ 

North Oarolina. 

" 

• 17,325 25;1.,020 2~:l,3M

\16] 22,812 to,280 T~n,:,~ee_ 1st Ohio ..•_•• • "'."'."'.1 376 4i2 ,,, om '" ',400, i,'A 1.~M.n8

~~tn~~;ginia.... •••.•••.•••• '--'liiii 1 "-",, J,501 I, 70~

'fotal. -_. _.• 1 ~'v,"~ I 0, ,~2,404 2, 800, ~20

1.t California ____ •••.••••.•• _ ~th Now Je"'ey. ____ •••.•••••_ 1st New York ..•..___ ._. _•.••• 

2d New york••••••.. 3<1 New York __ ••••••••• :-::~:::: North Carolina_._••••••. _ bL Penmylvania........ ___ .: Virginia ..••••••.••.••• _____ •••• 

TotsL._ ......­

DIBTHICTB
 

PERIQUE 'tOBACCO, SCRAPS. CUTTINGS, CLIJ'l'ING5, 5IFTI:\G8, llTC.
 

Tax paid and 

returned to rectory 

Pou'nil~

,."

"

"

" 

,"" 

0 " ',~,

" 

0 

W 

Unaccounl.ed 

lor J,lIj' 1, 

lQ26 

Pav·M. 

""," 1, \115 

1,22,\ 

iji, .'i20 " OM 

" 1, (182 

12,23~

2~, 100 4,486 

0 UO,2B~

.. 

2&1i,48J 

Unae<Qunted' 

fer Jnly 1, UJ1ll.ccountcd ,Relhoved lor Tax pald Rnd expcrllltion Exported returned to lor Jllly I, 

durfng year IRctory '''' "" 

Pound' PouM.

6,721 131, Bil:l
 

" 7, ~51
 

.1,891 H~, 720 1 J.315 40. O~~

~j, 3!i9 4 02!! 

~, 177 1(j:OOJ 

" 15,3~

" n::; I " 

0;5••'>00 30S, ~5.1

mstrict 

I,oui.iune •.••..• 

Muryland_._••.• ,6th Naw Jorsey_._ 1st NcwYerl< ••.•__ •• '2<1 New York ._._'•.••.. 

3d ;\"ew Yorlr•••..• 18th Ohio • _ 

1st Pe"llsyh·anifl. 

,'lrginia_ 

Tollli 

~fABLE 24.-DRAWJ3ACK O~' INT£HNAL HEVENUE TAXEr; ALLOWEO ON TOBACCO, 

3,249 CIGAItB, AND CIGAll£TT£S EXPORTED, YEAIl END:F.D JUX:F. 30, 192G, IlY POllTS 

UIGAlIS Wl':IGUIKG MORF. THAK 3 l'OU"KDS PF,R 1,000 'l"obs"",,o Cignrs 

j p,,,t Claim. ._,-­ N""",,,, Number N"",lier I Numb" NU7llb" Florida •••• _.•.•••..••. _ lO, f>2.\ 5, 52~ 10,000 QUlilltil)' Tax ',~, 10,200 10 200 Indiana•••..•. _ ", " Maryland _._ .•.••••.••..••. 1~, 000 10." OOJ 1l0,00J I " 1O:~ l;;tNewJ~rsey_ o 7.2.\0 7,250 " PounfM Nu-moer .~I,h "ew Jorsey.••••••••.•.••_ , lOO,OOJ 100, 7~U " 8,2t.g ..';;Iill Fran"'"co •••••••• _ ~, 376 ~748. 2'J 7, OOJ Winston-Salem _ " 'Srd Now York •••. , 4,~00 37,325 H,ml "

" 1st l'enwl,h·"nia .••••••••• _ 79.600 W,(iOO HI,OOO New York.•••••_••.••_. 167 ~,~ iiU-2G4:-4i-1 ,. -820320 , c!J:b Pennsylvania ._ 5, ~OO , Richmond_. ._ " ',~ " lrgln" ••..••••••••.••. _ l6,000 " &1,500 ,,~ 20.000 " ,Seattle•.•.•••••• 5,582 l, 004, 76 '" " " TotaL.. 40.400 ~28, ~OO "01,850 I o 77,450 . 'rotu.L. ,. ~75,~5I 1 2~,OI7.4U I' 827,320

CIGARS WEI'GnING NOT MOUF. THAN'S l'OU;\"DS PER l,OOJ ·TAll]..E 25.-1\'ITilDHAWALl'l 0)' TOBACCO PlIODUCTB 

FISCAL YEAll 1920 

I Nu-mber Numb Number Numb" Numb" .. 1 

Marylaml ....... :.1
 0 12, OOJ lO, OOJ " I """ 

'!'1IX 

lXin.OO 

460.7£ 

5W.76 

Cigarettes 

Quantil)C T" 

Number 

2,200,400 $/;,631.20 

1,fJ80,000 .1,1)10.00 IW 5:J2 Wi 2lU, 14~. 95 1l7: 0.15: ~2B 121, M3. 00 

I 'XI7,748,'XI1! M2,364.I5 

BASED ON'SALES OF STAMPS, 

"I Re"eived 10,000 Imporl(ld ReceivC<J Tol,aI ••••.••••••..•••. ___I 12, OOJ I 2.00J Domestic from Clas~ of l'rodU(,L frem from Tolals " ],f""ul"cture, PhIlippine Cll1", Porto IEco Islands
 

OIGAUE'l'TES WEIGHIKU MOUE 'fIlAN 3 POU~DS PER 1,00J
 

Numb" . Num~r-r Number 2d NcwYork .• _ 2;18,350 3J8, .'>00 406, ({)O 

Sd New ycrk•..•••.•::••••.••:·· ',~ , ',~

Tol"r.. ..•••..•••••. _ 201,3f..o 3~S, ;,(.() ~OO, 600 

Large ciga.rs, 

Clas.•• ••••••••.•number•• 2,749,911,052 lJ,OOS 215,U21,llQ 141,810, ()(),j ~, 117,684,G7~ I N"",o," Numb" 170, ~5O , Class IJ. _._. __ • do_ 1, W3, ~6f, ~57 2,625 2,588,6U2 1l,~B2,800 1,057,W6,074 GlllSs 0 __ . ._. _.<lo_. 2, 5J:i7, .OW, 620 44.>, ~12 1, ~24, (ill 50, 3M, 880 2,500, nO,02J " , " Clas.' D •••••••••• _••do. 145, 376, {l6:J 2, 324, ~22 22,598 147, 824, 883 Class }o; do '''~ " 7, 257, 34~ 'FI, 707, 21l.5 lJ,5IG 3, lOO 34,070,245 170, J(o() I Total. • _._ .•••.•••••• 6, &I:l, 11.12, !l.1a 1.10,402. l5a 210,868,~ 2[L~, 7.11,G&i (i, 057, 745, 200 ,Smoll cigar~•••••••••••. _do__ 4W, l(J(l, 0"J4 227, 113 ll, 4~15, 200 430,922, tl47 CIGARETTES WEIGHING ;\"OT lI.IORE TIIAN 3 POUNDS PER 1,00J Large clgarettes •. __do•••• 17, ~92, 343 ° 8,300 a, li77. 200 21,177,843 ,Small cigsretles •••••do••• _ 84, 939, 71}l, 2D~ 9, no 1,502,300 485,MO tl4, W.I, 702, Q2\l 1 'Tobacco, chewing and smokNumber 

707,5000. tJOO 'FI6.00J 22.'l,IIJ(l,UI.'

14, 43~, 6:JD 

B, roG, OOJ &13, 308, 47~

773, 7dO,!I\lO 

G06, 4G2, 300 

Number 

715,401, :;w ..,~

222, 2'l0. 91~

53, I~, 630 9,055,700 

.119,082,715 

Ga9, 339, \!OO 

Ii.JO, 100, 820 

N"moo , 217, r.oo " 1,2IlJ,85O 

16,000 

528,000 

136,100 " 

Number 

~, 050,000 

24,414,500 

6,075.00J ~,~

47, 7D:!, &l0 lS8, &10, OOJ 

26, Dr.ll, 20D 

2,875,715, 650 2,789,1>85, :JJ() 2,221,510 247,OOg,340 

Number a76,.l76,87Q I 2 J,IOI 376,177,01J,:,l

10,495, OOJ .S~~&:::_::::::_::~~:::.o.d~~~:: 38, 440, 167 i 0 o " 38, 440, l67

25, OOJ " 

22,972, OOJ " 

4ll, 986, 850
 a, 964,;00
 

24,001,880
 

4,21O,00J
 

.\0.441,800
 

163.100,2:10 
--------

TABLE 26.-LEAF TOBACCO IMPORTED BT CiO"" M"SUF"CTUREtl5, TOBACCO MAI'UFACTURI:B5, "NO DEALERS IN LEAF TOBACCO,
 

CALESVAR YI'''R 1925
 

Ill,' ..,lle.:Uon db\rict.l 0,,<1 by StlIt8I! 

Gns,Cnlml'd 10.[ Impor1ftll b)'- St.nlmcd. lcallnlr><>rted lJy- Scm., lob"""" imporlO<llJyDbtrlcl nn(I S~,,~c

CI~nr Cl~ar 'rolla~co Clgnr Tobooco Dcole,," in I 'I"obnroo D"sl." In IDl"n!l(~<' JDl'OU, nllWofao· lllSnOrll'i' leaf ",n"'lf,lC- '"Oll''' Jonl [0''''" r"p~lIre," lun'," (ncH",,,. l.urNS I,UfOl'S

--------1--1-­

I'.", ,,,t. p~"",,, Po""ds Pou"d. POlll,a.

AlnlJnmu•.•••••••.•.••••••••..••••.•• -.- ~"~"~"';';""'I ~"~";';"';;;":'c' +"";';;';"1..;;;;;;....§' "1 ;.~.. ".~.. '","1~~~"~' ~,,,;;;,,;;;,,,,,,,",,,,"'~~=:',,'"

m~~:~~~;;;;;~;~~~:~~~:::::::::::::::::::: ::: ::~: ~:: :: :::: I:::::::::: ~:: ..·.....~~·I :::i :: Colorado•.••••••••••••••••.•..•••••.••••••.•..•••••- ,~'.~ '~"',t~ U,1,,2~~, '",,~.. ~o, ·.·.·.·.·.·.·.·.·.·.·.·.1 • ..!.2 Coool'CtlCllL•••••••.••••• _•• _. • 178.001 "., ~.. ....., "" ... u,""" ... ~.

DclDwanl..................................... fl.l.'U 1'3,743 52,32'j b2,32!l \l51 .._ \lSI
 

FIOlidft•••••••...•.....••...•••_••. _.••_._.... )9\1.397 l.m.ll'il 1.1);1>,3~ "'-'ii:igj' 2,kS,~ 2,t1s.m ll9:5,IOO S.~5511,00G,04~

~im1~0ii::::::::::::::::::::::::::::.::::::: -----87:i"i· ,~.,E.I~. '··T~i~· l,~,~~ ,.., ····~~:~rJ,·· ····..iiil··· ~! ~~ la.~ 'z7,4~ 37,~1 lodhIIl8..••.•_ .___ 315,,., ....".~....." """' 

ei:f~~~~~~~~~~~~~~~~~~~~~~~~~~~~:;;;;;; ""i~': ,.,;,~,.,f.;~ :,~,:,., m....j,.;~,.;. ~;,'~, ffi .:::::~: ····~~t,·:·~· ·····~,~,.,·rJ·I:::::~~,:.,:~r····;~:,·~,:r.·:, Mll.<5llclIl1S1't13•.....•....••••.. _..•••_..••••• !~,'~"~'~'~"~I~~~

".w •• ..i:iiii· 0.0 00" ," """ =~~'"::;.'I~.:::-::::·::;·,j=~;:;;"-::::.·I~~""~~~f1·.~~.;;,,·:;;~ l'tMichlgno _... 53,88~ ~IO.M\ 8n ~05.403 - 40.737 237.740 I.. nnono 278,~77 6971 :-'1 eo, ~lhMlcldgM..........•.••••.•..•.•••...•••••.•_... _ 35,81'8 ••••. _.... 35,888 4.1,250 •.••••.••• ~~,2M 30............ .'10
 

;;¥,~·~~L····~:r;: ....~..:: ~~~:~~: •••~~'II' ~=,=,:"",:;;:;: T~to.lN' J~f8(lf. '. •.•... 1~;'".;";"';;;;I~..,;.";;;;OO"'9 630,757 S14.lY.!t 116,0131..•.••••.• I,OtO,{I3, 351,720 IG5,2111 5J7.031 ,==l. 

- - . ~,

Mff/::·,y

nn:r : ::::::::::::::::::::.:::j·ia..«:i:#8- :::~~ .1~:~~~ 18,5~:~M lO,ro9,¥~~ 3~:r:i~ "--';:usil' 10,G8.~:m I~:~~ 3,Z;2,~~ J.28~:~~'~ 3dNewYor'< , ..•••... 5.7D2,11I9 280,1l>3 111.807 6,H3.~ 2,532.404 n'l.~1l.'i 2.00~:~gg 127.Z90 21~.OOl :J1~.)O; HlhK'nwYorlt 694 . 174 143 ~,752 ~:~1 1.\,031\ 7~:~;

~~~ ~;::::~ ~;~~::~~: ~~ :::::::1·I;·t·'·~"~·~~-~~'~~'·'I ..~·~;~;~:,·,.·~~,·~;:t·~::: ,~:~~~.~:~~~~:::~·,~,',~'...~~;t•. ~~,·.~.',~~,,~, ~m~,,~,~,.~~.~v~'~:~:~·~·:·~..~;~~~~·~;·~,~,.:oo~~;'~~~~~~~"~'-, .~"~;~. :"~;:.'00:'.~;~.;~~~..~.~.~;~.~;;;.;~,..~;~; • SorthCftrolln~...•.....•........-__ ~1,.ms.602 "" u.w __ roro rA1 " 101 Oblo _ &'<l.g~ 1l,2H 662,200 Il:I8 1,006 •••••_.... 1,4U H,M, 150 17.Cll7 

lotb Ohio _......................... •.•••••;,;,. • f:,.~ :::::::.:;.""' ::,: :.:.:.:.:.:.:.:.:.:.:.:. :.:.:.:.:.:.:.:.:.:. ::::::::;;,: ····--F~... ::::::~:':,~:I'-'···'.;,,·=.·,:,· ;~~8~:~::::·········:::::::::: :::::········m ""J< u, ~"' ;,0, u,"'" u,"'-' u

,­

Ort'g:.~.l.~.~~~ :::::::::::::::::::::.::"~:;"~,="~"~:;'!.,~;~:~::~~~~~oo;~'~:~~'~;;'=''''~'~.~..~.=..~.;:..~ooo;.~.·l,~.:..~.~..~.;..f:..;.~..~'~.."~~~'~.~:~~'~~,,~:~'~.:..:.~..~'~'.~~.~ol::;~~·~~'~: l<l P~nns,·hlln!n _. ~2Il.31\11 432,311, .•••••..•• 1.260.707 4,59,,039 1,30J,489 lar ~,ooo.rJG5 93.347 300.200 4V!1,r..\1 11lhPcnns}"h.nnI8....................... . 59,703 •••••••..• 59,7m ••••... L8,1~5 blO,lll.~ ~,IM 4.1r.. C/.

::o:~:~::::::;;,;;;;;:::::"::·n... nn'W :~;••m,,':r:::;~ ·,I:~,·:,~":'~::~·::I~:~:~~':~:~~~~,:~~~i~::1 ~:.t~.~.~~":'j"i,t;I~:~::~:~::~:i;~t·:I:.~:.~:':~.i:~t·:~:;~;~:I::~::~;~o~~j.~,i~·~I~::~.~:~~;~:':~~~:~i·.I,;~;~::~··t::~':j~~~:-~ ", 

o 

" •

" South Onroll"~ _............... 43,0&0 __ _ 43,000 n:Jr. mr.
 

l..iO~.;:~~:::::::::::::::::::::::::::::....... ---M5' ····if.5:777· lr,6.3ii" --65:500' :::::::::: "··'r..iii~· 19,3lQ ,..';,; ..,,.,.. .19.310 
 Vlrgjoln••••••••••.........•••••••••• _ 0.577, 1m 13. 2118 "'7,,:o~i - 9. 7~5, 1U 34.1~-l ...••••_..... ]4,31; N"inm
 

WISCOllSlu -••••••••••••••~,.;»>~.~~;I=_""~';''~oo;I'";;';,;;;r"'m~,c';~;+"""''''·"''cf'''''"''c'"'"·'+"':'i~I''::'~~'~ro;··I=';'';~"~'~'"~' +=;,;i'~'~";;' F".,';;;';; 

~~~1 J~:l: ::::::::::::::.:::::::::::::.'1"It,~'~f:~~'":;'~''~.~:.:il' "0,:~.~".I-':~trc':g~:+"~';c: ~:';':,:~j".~oo~lc:;~:c~"'c:~~;:cl~~:·:~~:lc: l:!::+....~:'~,l"~+~~'~: ~;:;~~:L-.s~,~. r"icl"f:,:"ll:~:r·:':~:;~~' ~:~'~..,;~:~j~~~:~:"ii'~ ~=..::::::::::::::::::::::::::::::::::::. "i:7.H:-iij- ----5il(liiii· ""n:~is- ··2:3t;,·7ti6'1 

_~,_:~._~. :.W.:m '~f:m' ..1 :£)1, VlQ -···479:g~.·,_·'-._._._._.._._.1._. ._._.._"_:~_,.w_:._.

--.- -----. 

----=- - -- - ---­
--

..

TABLE 27.-DEALER6 IN LEAF TOBACCO IN BU6INESS, LEAF TOBACCO EXPORTED AND RECEIVED FROM FARMERS, .CALENDAU YEAR 

1925, BY COLLECTION DISTRICTS AND BY STATES 

Dealers In leaf tobacco J"'nf tobllCOO oxpor1,nd b,' dealer>; ua/lobacco re""I'red from fanners byIn busl· In busl· Cigar " 

Dealern In Tobacco _. " Stemmed Sorap SIems Tolal manU­ Tal,aI C

",,. J~:sl Opened Closed J~~I, Unslemmed leaf l<lb~oro "

laoturer.; /aeLurers 'M. " H

----1-------:--1----------------

Alabama .•.•......•. F~"O"F~"'O~I II _.•:,~~~_·_•• I__ .~~~_~~~_. ~~_~~~ __ .._~~_~~~_. __ .~:~~~~__ ._. __ :.~~~~:_... po;~~; .._~~:~~~~.. Pou"t6~7 o II "

~~~ b~HI~r;:;~·:::::::::::::: I~ 1__~:-I-~~:-I-__~,1::c~ I:::::::::::: :::::::::::: ::::::::::::: 6~~ ~::~~. 3~;m D~:~~~

Tolal CalHornla -- ~j 1~~"·+~"'"'+~~~""'.':'··'·O·'··"·'··C·'··l·C·O·'··C·'··C·'··C·I;·'··C·O·'··C·'··C·"·F~~~""'.F~~'O'"·~~~'+~"~';',H;'I;;:;;;:;;;:;;4~~~W~'"O"," g~~~tlcut:::::::::::::::: .----'7'7- 1~ 16 71 2:j~;4M· :: ·····39;iil7· •.. ··Z75;5Zi· ..·-37; 52i;203· 20, ••••• _.. •••• 37, 1'>41, ~~

Wl~ri:r:~~::::::::::::::::::: 4~ I~ I~ ~~ ···"200;i2:j· ---•.-- ..•--- ••• ··---200;i2ii- -···-2;834;522- ---47;739- "··"ii;45i· ----·2;~i;7iz Georgla.. ._._•••••• 16 182 165 33 912,200 --i;oiii;iiii3··"··2i;iSii··"··zi;M5- 2,108,127 ~8,526,7{14 007 •.• __ .•_._._ ~8,527,611
 

Hawali.. •__ •••• _._. __ •• _ 1 I 0 2 _ __ ._ .•_. 22, 100 970 • 23, 070
 Idaho • •• __ ._._.. 0 ° () .. . . . __ _ 3 ..•• 3
 

~:t V11~~~::::::::::::::::: - 'i ==r 1 - ....--~:~~~l.-.. ,.:~~. :::::::::::: :::::::::::: __ ..~:~~~_ 428, II« m......~:~~~. 432, m


Total mlnots......... 55 D .12 I 3,4321 :m. m..mnn n..nmm 3,674 ~28,1I« ~"";'~""I.~,.,'~'O~'~'+~".'~'C""."ro
 ludlaua __ •.• _ 2Il 17 10 36 • •••_._._, _ ..__ ._•• _ _._ _ _••• _•• _ 1l,QU, 1118 37,015 D,lrnI U,971,162 lowa__ ...•......•...•.••_._ 1 2 ° 3 • •• . • •• • • __ .. __ ._._....... 800 ••• _•. __ _ 800
 

~=jtr:::::::: :::::::::: t1~ 1~ 1~ 41~ ·-87;274:885'· i3;84ii;oc.s- --. -325;852" --" -i2il;765- -iiii;677;i[,(; ••-33ii;9OO;400: ~~ 76, 173 340,067, m
 

Louisiana. __ ._............. 7 2 1 8 ¥'O,OO8 .•••_••• _. .._...._._. 300,008 •••• _•• ._.__ 1,27\1 M4,655 355,934
 

~~laiid:::::::::::::::::: 8~ Ig l~ ··ili;ii8;is2· ••--. ·8;~7ii: --··-i6;iiGii· --- -3G7;i7i- ··i6;;Sii; 422- -. -23;54ii;880- 8, : ::::::::::: 23, 55& 
 

Ma6SBoburetts.•• " -.. 35 7 ~~~~I~'"'"·"';.;;n"o.:.~~""·""~:;·C·,··C·'··C·'··C·O·I;·'··"·'··"·'··C·'··+";;"""''''''"O'''''F~'"'"'~::""~'I~""o'""''"f·'··C·'··C·O··'·"·'·I~~':"~'""'"';.
 

~~t ~1~~I~~::::::::::::::: __'_8 __,_7 1~ :::::::::::::1:::::::::::: :::::::::::: :::::::::::: ::::::::::::: ...__ .._~~.:~~. 17, 197 : :::::::::::I..._.... 
 

Total Mlchlgl1Il. - ..__ 15 7 12 1-- ..-..---".,I----.---......-.....-- .---.-.--..--..---.·---·-1 16, 151 17, 197 f··C·'··C·'··O·'c·,·:I~~.'~'C' "'",
 

~=~t~r:::::::::::::::::~ g, g_ g[:::::::::::::1::::::::::::,::::::::::::: :::::::::::: :::::::::::::!n.nn~n~:~:_I~ ::::::::::::Ic··~·o··o··c'~~:~~"'
 

~--,

1st Mi..,ourL ._
 

6th MlssourL._ .. _.
 ___: 1 -"X 1·,·,··,·,·,',',~~=·,:I,::cc"'::""·"II,',::,',: :0',::,',1:,::,',',::"'::0": :,:Ic·,··c·,·,·:=:,~~='"· ,--C'"' ;"~=''':~=~,-II·_·_··o'_·~=·:ci·1 "" '1: \ ' :1} ~~;

~~;;~a~;;~;;;; ~;;;;I~~'o,: 1~~"g'I~~~;+~"l;~:,::c"::o: :c',;;c~-,~: :1;~,;;c.,;;o;;c:,;;c;I:I;;;c:,;;c;-,: ;o;;c:';II,;;o;;c:c;;c:,;;o;;;,I,,, .."..,.,:',o",'o.,,·c·c·:c~~,'o~c:,~",~: I:··..~;:·F ~'.::', :
 ~:h '{,~~ ~=:::::: ::::::: -----.d.1__og_I__-"l,I__"'":'+1_·_··_·:2i:'c:i:ioil,:I,::",::0"::"'::"1·_·_·._.:.i:;:jn='_·lcc==='I__~,=n":"=·+::,,,,,::o:,::,": :,'=::;!..-. ~:~~~- ::::::::::::I..-- ~: ~~~
 Total Now Jernoy - --- 14 a:~~~'+~"'"''F~"'~"o,~,"o"cl:;:;;;:;;;:;;;:;;l.~~'~'"'O~~I;;:;;;:;;;:;;"'I~~""'"~'~'~"~I;·~··C·o··'·o·~··C·~··"·o·I:~";;"~'~":1·o··c·o·,··c·,·"·~IF~",~'~'"'~
 JMtiiee:i-~:~"~:::::._._._.. 2~ 4~ 6~' :J~ 23,827,~ 1----i75,367 ?-);~j~ -··-3iii;09r)" 24,4~k~~I 0.8~~~U ~sg --·"-·i:iii5-1 D,8~:m
 3d New York•.• ."._._.. 72 13 18 67 3.1,079,180 248,348 3,110 1,855,042 3[,,185,680 79,419 2,277 .•. _•.. __ .:_! 81,600
 

~1~r~eC:i"~::::::::::::::: i ! 1~ _._ ...:~:~~~_I.... _:I'305 _•.•_:~~~" .._._.... __ ._ 44,728 4~~:~ 7,a~ --------400- ~~~;~
 

28tt, "'ew TOLaiNewYork_" y ork._. - 22 68 3 118:= 7 '-=J"~·:t~~"~'i'~'"t!:·:· 355 56,D52,567 ·~·I·44~,02(l ·~~1~::::~~tlj~~;I=l'2~"~'j'~OOtl:~'j'~OO~'i'·;'ttJEJ·i"t lID,333 2,168.132 W,68Ii,052 12,707,241 11,1111= C::::j~~I:~'t· 1,805 12.720,157 '~'~"jOl1"

~~~:~fi'~i,o :~ ~-'-~-ll::':~i!:I'::~~r~i1.~.:'~":'~'~::·:::~';II::::':.~~.:.::"~'~·~.~::~::.·:.•~'::':":.~·Z··~·:M~'Z.~~··z';·/~~~~>:'::';~~.~:~;:~·1::"~::'~~~~~. ~~~~~I:. -:.;~~;~~«~~~. i~~~~,~~:~.~~:~~;i_:M~:;:~.~;,~;;]~;r: mln~~~~:;~~~;3:::::::::: 5~ "i I 33¥ .•~:~~_ .. _•..~:-~ 746 :: ~~~~~_ .•.•~~~~:::~. oo,rJ, {fl2,009 ~9,&l0,~~

23d Ponns),h'ania Tot:lI Pennsylvan!>I_. .•......... --'-M ---'-64 ::~'i'~~::::jt't~::::f:~'I·~·~·~··~·t·j·f··~·I:·~·t· 357 I 00,7{3 {,592 U6 •• _••·~·t·~·~··~·:·lt··~·t·t··~·~· _. W,081
 .~.~.·~·I::J~',~·!·t'i"~·~:~·t'f"'~~·t· 50, ~21l, 391 105, 551 ·~·f··~·~· ~52,609 ·~·~·:I::~'j· 00, \1&1, '~'t"j'~" IiDI


Rhodersl"nd__ •.•........•• 0 0 0 ° _.. _._.._ _. . ,_ (2D 009 1,038
 

SouthCaroHna__ os JM If>2 70 5,141,2W 1,021,1ll8 .•••. _. . .• ..• (,,162,407 63,063,&10 _•• _... ..... _._... 63,0.',;,,540
 Tonn=oo.•••. .... 114 r.o H 117 1O,8!iG,451 41,WO 176,220 ._.-. 11,074,171 78,384,479 53,774 78,438,253
 

IstTexss__ 0 2 2 6 138,701 .•••' ••• •..•_.••••_. 138,701 93,345 28,857 _... 122,202
 

¥irag~,;ia: ::::::::::::::::::: wi 8~ 7~ 30~ 234; 57ii; i05- -is;75i:ii84- •. i;iiii5;SSC: --i;:526; 391' 2G5, M.j:ii~6 - -- --~.j;83S: 7ii:5' --65i- - -----,-goo- .-.-94, 837, 156
 

~~:rWCg~~i,;·::::::::::::: l~ g g 1~ .•::::::::::: __ .::::::::: :::::-:::::: :::::::::::: ::.:::::::::: -----ii;i67,827 ·--iii- ------------ ··-·-g;ii-,7:ii58
 

Wi"'onsin ......-.-.....-. - ~3 13 ~~'~·.I.~='~'.I~:;::~""~'"~'~I;·~··~·~· .~.~.·~·~··;f·.~.,..~.~..~.~..~. r·'¥:;:,:'::;;:--:.~~'f"'~'~"'~:~~n~,~'~~~'~'"~'"~I.__;;~·'~'~'"~I,"""".";;;'+ ...~;;;.OO;;;"C"~';"
 TO~RII92.\_. __ .__ 2,829 1,237 1,21H 2,802 (39,828,314 48,12:l,39{ 2,2.\9,809 4,882,412 4%,091,9211 1,157,068,284 {1l3,706 1,124.948 1,11,~,056,ro8
 

Tot"IJ92l.•...•.••_.. 2,857 1,1SG 1,184 2,829 009,3J5,r.5 54,009,0<12 7,627,557 n,O:l'J, 025 ,\['3,781,389 1,390,953,939 4H,2M 93{,OO8 1,392.333.111
 

ll';~"oi'e·:: :.:::.::::::::::::: .----28-[.....~~_ ...__ ~. -----27- ·-6ii;48~.'- OOi' --~; 786;138- -·5;267;748- -i 7;i.j6;~13 -1-· 9ii;68ii;i:oo' ---2.13;885;~55· __ . :~: :~~••.•_~:W::~~..-- 233;;16: i 73 
T~lILt; 27.-DEALERIl IN LEAF TOBACCO IN BCHliNEBB, LEAF TOBACCO "ExpoIiTED AND RECETVED FROM FARiums, CALENDAR Yr:ATI 

1925, BY COLLECTION DrSTnICTB AND BY STA'.rEs--Contillued
 

SUMMARY OF LEAF TOBACCO RRCEIVED FRO II[ FARMRllS DURING CALENDAR YEAn 192.\, BY DF..~LF.RS TN LEAF TODACCO, CJCAH M~N1i.
 

FACTURER8 AND '.rOliAceo MAXUF~CTUDEns -

lanuary )'ebmary 

n,sle,". __ 

C i l\ r msuu· 

t"eWrers 

'l'oba~co

m~nlL'

fJ.:'w",rs 

[',u,n" 

21i, 87.\, ~7Q

2-l,Jn 

'H,W5 

Pou~d,

1~4, \/27, tH 

40,53:.1 

(~, OO~

Tot...!.. ~t~, Y:H, (~7 I~.I, ~If;, 0112 

Mlllch 

I 

POli'n", 

1m, '131, 800 

3'1,337 

OS,202 

102,lJ:i-i, (00 

April 

Po""dII 

40, 733, ~55

7~, 143 

33B, 8911 

n, 1U,~~7

May 

1'0,,"118 

20,239,078 

24,223 

12,78(1 

20,276,087 

lune 

1'0,,~dII

7, G"", 000 

~B, 650 

3,703 

1,700,2B:l 

.Tuly Au~ust

p"""dII POll"d. 

0,815, lQj' &l,45:l,(f!2 

21,18.1 48,245 

21,878 26,993 

g, 858, 2.;818.1, 528,335 

,~"pI.Ntll)cr OeloLor No\'ember D""omhcr Tot.~1

- POll"d. 1'0"",1, Po""d, pou"a. PouM, 

112, j'~6, 834 Ill', 503, ~88 128, 1)82, 9(18 1~I,25:l,~~~

" 

1\7,(i6il, ~f!!

• 

20,070 26,875 29,OW 73,08, 4(;.\ 700 

2(1, 1185 27, O~~ 51,on Hl,Or,1 1,1Zl.,9ig 

112,837, MI8 1108, 5CiS, 55r, 1128, 16:J, G7G I 16J, 7~9, 1,1 G 11, 11,s, ....'\G, 9;1~

TA.DLIl 28,-ToBACCO MATERIAL HELD on OWNED BY nEALEn::. IN LEAF 'folucca, CI<;JAII ANII T<;JIIACCO MA~OFACTURERS ON, 

JA.NUAny l, 1926, BY COLLECTION DISTrHCTS AND BlI STATEB 

Cigar m~nuf,,~lmer5 Tobacco man\ifa"tll",r~

8crap", Scraps, Uu;;(emmed ellltln~,sn1 Unstcmmod S(erumCl\ cuttlng", and 

c.Iippillg. clipping•. 

~£l, il1lG 71,433 ..............
 M,"" '.8,83G 

418, 79~ 80,263 30,000 

l~, r,75 1,2-jQ ..............
 2~, M7, 465 O~, G71 ~,805, Sl:0J -............. 45,H5 

I,02ll,4O'J 32,603 ,~

410,0':4 2,\4S1, 00, ""' ~, 379 2,871 ,U 

.~~

- .-$ 
TAllLE 28.-ToBA'CCO MATEnIAL HEI,D on OWl'J;D BY DI':ALI':Jl8 tN LJ;u' TOBACCO, CIGAR AND TOBACCO MANUFACTUIU;R!!o ON
 

JA~UARY 1, Jl}2I:i, BY COl,I,J;CTlON DtSTIUGTS AND BY STATF.S-Continued
 

_Tobaoco manlllnc(urtlli 

District and 8tal" 

Unstemmecl. 

Scrnp., 

slemm"d ClltlillK9, and 

clipp!IIg!I 

1st New yor"k •••••........... •. , 77, ~\17 6,004
 

~s'~, TO\ 4. b10, 472 i:i ~~: i~~~::::::::::::::::::::::::::::::::::' &81,684 '.5,762 "" 

14th Nev;- York_. •• ...•••.. .1I,'1~:~ ~, 774 -----.........
 21,t N"w York_~~ ._-.... ••••••..•• __ ~81h New York_.•.••.••• 

Totnl Nnw York_.._ 

lst Pcnns)'lnnln•. •.•• J2!·h P.n",yl'-sll;a...•.•. 23<1 Pcnn.;-Jva~!a .. _._ 

TDtDl penng~·l~"u;a .•.. _ 

~~",1~~>I"I~···· ---.-- - ­

3~7. "'2 1~,7SQ

3,400,~8ll 12,&82 ------...-.... " 

H, 735, 527 5, 4%, 6~6 7,876
 

32l, 2Gl, 072 2'), 242, ~~7 13,096,800
 

"." W,3M -3,\l~~'7""il 2,fllJO, 072 1,IM,7S9I l,OM,lI3 J7,4S3' 1,'7I,l.~2 I,JJ4,7."" • 49~,Z'"l ..•••.. 4;,""ZH 300,580 17,602 20(0,010 •••••.•... _ 13.4~l

2,318,352 5,M(I 017,2>9 97,81),~ 87,044 5,~~a 1,l91 ~;.~fll

105,872, G38 ..'>,016,243 10,31l5 ~.895,240 3,OIi3,~li J,241,4351 1,875,756 18.f,'~ J.~21.S.~

--- -- 18.1~~ 7·~

1~.-~~:.;:~ ·I-oo-~.- ~:'~.~;:3,--1 :::::::::::::L~~i:~;:iLi~HI~C;~i~:\r;'i'i+~~~i,: ~;r;;~:1 ""'C""",',','",',,',:\',,',,',,",,',,',,','';j;';'.II.~~"",',,·,,'~~~

,.. 

1 63.413 20,820 I ".882 01) 1 _~r~llla···· "'.'. """' 1 1,937,902 513,901 -----.\7i.. iir~· 195\18 21349 "'" l,7S6 SDuth Dakoln -- -. -•.••.. -. . ..•...•• "4' 103 3' i:H 18' 857 1" -------- ----.-'-1 67. 035 :;n;:::"_--. --------------- -------_'I~~"",;04~'~',:·i",i"I.',,',,',,'~','i~i,:~i'~;5;'I',,',,',,",,':i;~::;":"~ ".~~;7i':;";'i"I"~~'i'i": '83~;:I.~~"i;gi:ib;WH',,'.','i;:;'i";':i';ji"+""'"'''''''',,';',"ii:':i~':~~~~'~.';';'
 "l<J"fB.S.. . __ .•... .•.•••• 1~4,3;; lns".,,~~ 35,380 53,1731 43'7751••.••. 'j Z..7~
 17---;;~ .. --- ------·····'I_~_.:'~'"' I ~os 1,620 6,4~2 C·CCc:.:':'C":':':'! -"':·,~o~'
 

Tot:,1 To'as_ .•.•• -- -- -••••••• I~. ~77 n":::;;.~:':':.':':":':":'.~::'~'~'~,~·~f::~,~"·~,;"~I:::~·;;,·~,;""~iI:::~.~.jn;'t!,~·~~~"~,~,~,,il:::·t;·~",§.
 Utah_.••.... _ :- 6 J6 I ~fifi~;IO;; ... ------------..-.:.::::-::::::::.... -334:5~:j,i~" ·ro.. ~9i,:1~~· .---~,-~;: ..~:,~- l'~:~~ 6::~n n~:~! --····33ii;3~· -···..3ro·~- --i"7ii::i~ WestV;rginia ••.• .....•• 34-8,730 19.U~1 Ig:~rki ~,81t'i ~,{I(I5 1,845_•••••.•.' 1,741 

Wisconsin.. ••••.•_ '1'190 ""0 ----~·~;~·OOo ;' g]!l.g~l 32'3691 12,,00 52,262 1,203-581' 2,355,143 Wl'oming••.•• •••••• ", 0,"" O,VO<.o,." J,o,()~7 3;1~,9-l1 90.126 00,41)3 217,119 ' 9 31,137 

To(nl1925 - --~.-~~.-~~~, ~~~- -. ;~;.'~~.- ~~~ - •••;~,'~;" ~; ·1 18, 7B:: ::~ IJ, 4~4, ~:: 1 767 ---- - -••• ".-.- -~.-.~~.-~ - :.:;;~","" Tal-a! 1924. 

I--"-W","C',','C',',"-j_'_'_'c'"_':OC'"~:-Cf-"""·C':'""·"C"CI_:"-·'·:'_·_':·: :._':'-'''' 'C'."~-':i-:g-: _r_,:_:"l"r_,+-"~~O:::"l"t_: ~_r",+_,'C'~",'" ,'~~ Rm: ~:~ Inero"se __ ••••• .....•.__ Decrenoo••• __ •.•.•.•.• ••••.•••• 3.1,548,345 - ...--•.••- I I " wi --- ---3~ .. 7gj:ij7i- 3,~18,424 ----~;iili:~ii· ---i;~40;!iGii' ~.- --i7il:iis' ····i~67.-~24 __ .:.:~ --""'3S6:ii98 

" , .

., 

- --.' - - ----=--_. ---­

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---- - ---- - ----

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-----""-­ - '-0 gji3~~~e;~~~~~.n;g

~ti:;~~~~·!':1il~:;~~ o,~, ~""", 0"" 00""00" 

1 

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 ---~----- ' , 

,-------' 
---- - -----

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s:;~~~! .. .-.: 

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P'....JI>P... ~~~_§l8~

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" . -\ I " s -... ----'8 ... -... -... -] ~~I~~I§.I~~~I~.

ii :, :: :, ": , 

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130 HEl'onT OF ('O.M.1I11SSI0Nlm OF IXTEl'INAL,111f.\'1".NU£ XBPOJ:T OF COMMISSIONBR OF LNTERNAL' REVENUE 131
 

TAIJL~ 4Z.-T"XAIlL£ NAltCQnC Dln!<I~ AND PIU;I'ARit,T10NS EXI'QR1'3P FItOId 

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Opium Morphlno Codolne Boroln

s•• 

1-;"ct 1-;"ct I Nel: Net [, Q"'''''. 'J'1l.lQble Ql1IID' TlWIble Ql1IIc· TlWlble Quan· Tombw I

TABU; ~3.-T.AXABI"E NAI:COTIC DUUGS AND ¥lIEPAn.ATIO~B SOLD WITlilN THe
 

- . TifE UNn"e1) Sl'ATEI>"YEA-U ENlmU JUNE 30, 1025, lJr COUNTIUlJS'
 U"'l':l'.I1:D S1'ATEIl DY MANUI'ACTUIU"IIS, Y.k:AU ENDED JUNE 30, 19:2'6, B 1 STAT~B 1
 

j .. _~l':um ! ,~lI>f1>hine COUDITY 

tll;' tily tlLy Uty 

------------ 0""<,, OU",<J I~ ----;;:;;::: OUnClJ 

Idab.mh.•••••._••••. __ •••• _ MXI 0,01/6 M I>,:IllG •••••_•••• __ .,.__ •••••••••.•••••••,
 

Arka.""" .•••••••••• __ •••• ••• ;128 4,0,2 .•••••. __ •••.•••.••••••.•. _ ••••. _•.•. _.•••. _ _ _
 GaWofl\[o.•••.• __ • . ''''" 3,6.18 , ZlQ 3!l J,Z11 2 n
 

Con""cticut.•. _ ••• __ ••• __ .' _••.•••.••••••• __ • ,•••_. __ •••.••.••. 3 4I'i •••••••• ' ••• ,
 Delaware••••••__ •••••_•..• __ 7 7 •__ ••• __ •••• _•••.••.•". _.•• __ •• __ •••••••••••••••
 VlstrictofColumbla .••• •• S H9 , ••• _..•..•.•._. -IS 1.G:i6 1 8
 O""'l"ila••••••••_•••.. __ •.. __ 1,106 6,432 3 1I.M: b 1 3
 

lla...aU•••••••.•.••• _.••• __ ••• !ill 251 I
 Sill DUno:s•••• _•••···_••••__ •••. _ &7 14,114 2,$& IOO,~1 &Oil lO,9&l II 1,075 

Indla<lO••••...•.•••..•••• __ •• 22,$14 207,1.'12 16,27; 47Q,431 V,%Q loo.SSS 4 1,2117 

Iown.••••••_•••••• _••··_•.••· U7 I,S75 Z:;1 6,004 l~ 1,236 1 fi3 

Kcntucl<y••••••.•••••_••..•_. 421 4,014 540 4.3s,s I '" 'I '" 

L<>ni,o<LPlt••••••.• _••.•• __ .••• 2[7 l,lI87 1 4 G 1 W
 Mell1o•••••..• _.••.. __ .••.• _. 0 100 1 10 I•.•••...•• _." __•••' _••. " ••••.•
 Mar~ialld••••••.•• __ ••• ••• 14,318 14B,OO'.! 110,&10 322,388 O,O,U 73,068 0 891
 --,._--...­ MassAcl'U"~tts •.••••. __ ••.• __ 2,M3 20,4Z!l 2,24-1 .'9,7~ 1,31\.1 H,199 I 142
 

Mlcllillon ••.•.•.•••..••• __ ..• 14,692 164,1a;1 13.3~f "IO,O~7 V,OI& I03,6l7 0 m
 

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C~ I co, 5/lS 

"--'i(" l\t;nuWltll••••..••••. _._ •.• _. 14 171 I 2l'o! ' 65 1 10
 1-Iwourl••••••••••• _ 2<1,410 ll8,3OIl lli,lll'J 71,13. &:2 2(1,IlOO .'i2,389 0 1,008


•
 ,
 ,~ Montono.••••••. __ ••.. __ •••• _ 3 J I 8 I 1 I 1
 3,. 713 -'2;i5O Nebrmkll•••..•.•••_.•••• __ •. \I 5' 1 lliO I; lOll 1 33


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I,JUg New Hampshlre ••••.• __ •••.• lOS 1,63~ J23 2,4111 31 1.328 J I '"

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,.. , _. NowJetllCy••...•••• _•••••__ . If.~5 '25,65a 4,140 :~,725 23,101 SI,11l9 4 3111
 '" ~~wYork. ... ... _ 23,~ 11'1,07:' U,l.:U 1;lll,IU 15,:lol~ &1,3&1 I,CO La2,J7t 1$ 2,~~"-""-t' ---'-i~

1 ' '.__ •.•_•. __ .,,_.__ . 

" ff~r~.?~~~~:::::::::::::: 2, J; 33, ··-i;7~ -....,2;~S4...·i;OO7' ··i3;"827- -.. ··-i~I···i;(0; 1 &l. • ,_. __ ,,_ ._. __ •. Oklahoma••••.• _._ ••. _.•••.. _ 210 I,SII' I G2:l ••••••• _•••• _..... 1 &l 4 4,4 • . __ .••" •. __ • __ ,_•.. Oregon.•••••..••••. __ ••• .• 1M 1,f>9~ _.•• __ .•• _....... 1 C! I 18
 

25 2,591. 1 16 1
 Pebil.'l,lvnnlll.••••••.• __ ••..• M,lOO ~Q,700 23,0,0 $8,GN 30,003 ",JID t1 Q,3M
 

lO,SlNI
 ll.lwdc Island._ ••••• _•••••_.. 3iI 52. IS J4.l 13 20t J 63
 

38,771) -,----,,-~ =..: --'-' Sonth Carolloo_.••.•••• _:.... 20> 3,Obl 1 all 6 110 1 3711
 803 ~r.'1'\ll jB1 $,'~i 12ft ll\l,~~ T"no"*'o••••. .,•••• __ ._••. _. 2,2011 :n,41lt l,lMO J8,024 7t ll60 15 173
 Tmas•••••••••••.• __ ••••_ .•• 612 7,430 297 23,2:/8 81 gil J 62
 1Itah...••••_••.•.•.•• __ •••. __ 23 240 •• _ __... I Jl __ •••••••••••••
 

derl"..tlvoo
 

Dioll!n alknloldsand 0'"" ",om I Cow.hia --I Cocul<l!l;""" 

COUDtty ~!~bl:~Q:::::::::::::::::: m ~: -...-i·· -....iiS· ::::::::: :::::::::'::::::::I:::::::: =N"~'- West \' rgIola•.•.•••. _•••. __ . 32 311'7 1 l 1 1 _•••• __ •..••_•••
 .. Wl3ooll$lo.••.•••.•. _.••. •• 1:lG 1.1l84 3b 1,2lllI 17ll 41~ I 84
 

ToUl.! .••••.•••. _... •.•• 'lI,), IH.~ W7, iDl 1100,;;11 12, 4S7, 700 I~ 561, 813 i I, 5:iO I;79, il60
 

I FI~"re:s rcporlod 10 tbe oolulrlQ' hOOdDlI "Net qnalltity" Nprooonl oxaCI qUllotitl"" of nllrcotlc drug" bolh In PlIf\l swt. nod"" port oontenl of compo~odsIlDd rireparnllOl;". Tax Is paid hy .lamps nl. lhu rn'~

of 1 Ol,nt unr oUbeo or rrncti,n tho<oof for thQ ODI['" C(H"~nt" uf ellel} f'oW"go Or bo[llc, 1- com~~und (If 

prep,.rr.tlon c<>nt.Dlnln~ a on'"fJtlc d fU~ In r, qunntilY o,coxJin~ Lho ~~ntlJtory exemption Is UU~d th~ sarno "" the l~lrb dml/. Tha number of" Iarol.Jlo" mm;"" reported hn' booodot<lnnlo~d{rom tb. "oll,e olstamps required. 
- - - - -- -- --- -- --- -- -- --- --

T,lin'; d4.-S.IIIl:OI"j(; DlIlJLOS .INn I'1l.1,p.HI.A'rIONB SEIzrm flY NARCOTIC OFPICERB O}' TIlE DUIU:.IU OF INTF.HN_IL REVEN1;E IX TllF.
 

K,I'OW:lcAlI:Xl' 01' 'flll: II'TEH~·.H, RmVJ;xUE NARCOTIC LAWS, YEAn ENDt;D Jmm 30, 102(\, IIT STATES
 

OjlhlnJ Morphino lleroin CON.ino I Ol,her drugs : TQlnJ 

-----------~-----_.. ----,--~

______ Dun"'" llrgjn; Dum", Gr"in~ OllIl""~ Grains Ounoes Ollllee" OmillB I OUD('(" Or~ln"

~J~::~'~:.:::::::':::::::::::':::::::::::-::::::::::. IL ~~~ 27 227 2G 2:~ .:••::.::: . ._:~.I ;.:.~
 ~~~~'~~~"::::::::::. -":::::::::::.__ ~~ 9 3Jii ::_. 5 "' .".:::.'" ~:~.I .
 Cn,ifoll,ln...... .....• ._........ 713 11\1 ::75 31 40S 20:1 159 .•_.. __ ..• l~ l,Z2.\
 

Colo'''oo. Jr, ~lt2 1 t4n 1 I 44 Hi W
 

ConnecW'u! 21 24:1 2 S(I 142 2S _ .. .. _ 2t
 lli'lrictorC~hl]nh;" . ._ ... ::::::::::::i 21n 1 j(¥., 211.; 2 10'1 , 4
 

~-loridR .• _. ._ .._... ._...... . .. .-1 lin 24 :'\ 2 toll 4 31, 125 31


a.or!!!" •.. __ • •... _. ••.... _ I :3 24r, 'I~~ 2~ If.l __ __ 1:1
 

H"wnii•••• _••• _._. ••• _•• _ • •• '.1 401 . :182 J '".(1 IlJj .jOI .11
 

!~~~~::::::::::::::::: ::::::::::....-::::::::.::.:: iJi 1~.~ - - - - - -~.1 r~~ :i~ r······,~· .....=::::: :::::::::: ~~~ I 

~ill~~i-~~~~~~~~~~::::::::::::::~;:;:;:;:.:.::;:: ..·1 1~ ~~ l~~ m- -:II:······:.~·:~ :=:::::::: .~~~~~~J IJ! ~!51J~g·i~~:;::::,::._.: _---···:::::·:::::::····-- ·-···fr···---i~- A~ :~ ?-j IIJ I 21 ::::::::::::::::::::: l~~ i ~Hri~~l';:::::::::: ._:::::::::::::::::::::::. 19~ It~ ~~~ l\ I ...j~. ~~ .. _. ..: ····-··-rii-! ;~g Missi"ippL._ .... ---••-.------.•....---- ---••...• __ 257 ~1 IN ..••..••.. ... I ~~ 1_. __ ..._.' 12il ;)G 

tl~;t~~::::::::::::::::::::·---· ---....--..- g Jl~ 4'~:li jl~ ... ~~~. ~M _.. __ .. _~ ..__ .. __ ~~_ 2g NObrMka ••• _.__ __._._.::::::.::::::~: 1 4" ..- ~. I", ~~... 4~ ----~-.____ ,'i 1~

Nevu<1". •..... __ ._••....• ... _. ._._ HI 29 --••.•.,...' ' - --•..• "'---' .. ::::::::C::::::: :::::::::: ... __ ..__. New lJampshlro .•. ... ....• ...•_••. .. •... __ ._ 

NewJorscy.-__ ...__ .... • --- _ ..---- 48 - .',:"'" 1 1;~ Jf> 41~ I.,. t":".' I··.··...., ,,'"',g', Now Medeo__ ... •.... _._. _ ••--- •__ .••_. .....-.- ·,'00"
 l\'OwYork __ . •• •..•. _•.. -2;iiiiu· ---r~f,- ~'liIl ------~~~- 2.... T~l

NortIIU"rolnla•.. ._•• .••.. • '."1 Jj b '~l "~J lb 

NnrlbDalrota ._._. o •• _ ••• _ ••• JlO ~1 4.1._ ... _... _.._.•..•...••. _ 1 .•...••...•.. __ .••_ 25j 

~~~~~~E:::':':i·:.:'I, 4! :;f .~~ ;,g .::,; ~~ ~~~ .:..... --. 4~~ :i~ II 

!:oath OarolIun_:~~::::::•... •••.•;_. ,_: .•• .' __ .'_'.. _ l~ ~:/!li l;; j 412 I~~ ~nuth Dukota•• __ ..__ ._._,••••._.--.--.--.--- ..••-••--., _ ' - ----··100- 1] HI 

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---- -. --- - ----- - ~- -. - 

. -- ­ . 
j'A»Ll; 4,!;_-VIOI.ATIONS OF TH,", HAHliiSOY N.~RCDTIC L.ll'/, AS j\l,IENllI'.Ll, AND DIBrOSlTtaN O~· CASF,S TllElnWNEtm, YEAR ENDED JUN}: 

'30,1920, In· ST.~TE:S • 

'.' Dillllo6ltion8 Vlol~tions

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~----~I----------- Alabama.._.. _._._ .._._. .__ 07 13 UO 87 212 43 342 482 62 3 3D __ ._ 140 212 J7 ••• _ , , Aleeka .••..• ._ ..••••• ._._. .. 43 43 I ._. I 2 45 27 ArltOM._ .._..__ . __ ... _.. .. _ 10 _0 liD 12 121 1 1M 1&1 2~ ::~:: 17 ---­ .- i~l- ::::: ...--··-ii- " "

Ark8Il''''' ._. . __ .•.•••• __ 9 30 30 WI 350 1M 616 655 I~ o~ -.-&j­ 13 --2­ ~Q 300 __ ... 1 77 Wi 1. 2:'<8 6 G , U • g~j~~a';f~~::::~:::::~~:~:~~::::::::~:: 19j '~ ~~ 1~ I,Zls1 1ft 1,~ l'm 4~ B9B4310~ I()(J 129 " , GO 410 Coonc<ticuL. .__ 21 48 00 ZI 410 2-1 (57 (,26 al Delaware .. 3 I 8 38 ._____ (6 51) , , 

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---285;·li 4~ m --~M-I--I •362 Georgia•• . 242 110 3(,2 183.1,133 &I 1,4lH. 1,156 ib 5 3.~2 '" HawsiL ..•_••• .••_._ 72 300 1',1 2 35 4 42 513 471 39~ __ .:_ 34 _ 

W illinols. . 111 (:IS ~, 132 1.362 ~I 1.;'85 2,124 

Idaho. •• _._._. .__ 1 0 10 ••••.. f>!l 6 72 82 1J~ I--i · ., Indl8Ila __ ... .•_•• ._ 28 41 00 0» (;89 73 ~(;l "2.~ m " I...., '" , .. OWB. • __ • • .__ 47 ~9 8C 70 144 311 307 27 ._. __ K8IlSB"-- ._____ 1B 33 40 03 bll ~; r.~1 700 l3 

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64 • _ K<lntucky.. ._. ._••• • __ '144 l37 2Bl (4 401 ~1 b9~ 677 " M _ LouIs18Il8_.__________________________ 118 100 314 7~ 308 30 408 7n 

MBlne_._. ._. . .__________ 0 14 Zl P II JO~ l31 

Maryland_•.. . . . 10 Il:I 102 28 746 ro 7~ ~""' W, ,

• MflSSflChnsetuL ._•• _. ••• '15 12'J 174 [5 ,,75 78 7Q8 &82 , 174 "

Michlgan_ ... __ . 120 240 3CO 14 8s.l r. I,m 91~ W. " 'W MinnelloID__" ._._._________ az 74 lOr. !l4 208, m bl4 820 • oj4 __ • __ • 

, W• 

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Mont8Ila_•• ,_____________ !l4 131 ., I 101 15 lZi 254 ~7

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Now Hampshire __•••••••••••• __ ••• 4 3 7 5 140 2(j 180 187 2 __ .••••• _ 5 7 149 0 19 180 187 

Newlersey..•••__ ._ ••••••••••.••_. 84 110 "104 65 1,002 20 1,087 1,2~1 80 6 10 •••. 89 104 1,002 •._•• ~~~:···S(I 28 27 1,087 1,281 

~~:h~f~~~~~::::::::::::::::::::::::. 2G~ 1,OO~ 1,8~ 1~ i,~ ;~g 2,~~ ~,fJ I :7d .. 9' '13~ :::: '1s5 1,3~~ I,OO~ ::::::::: 3~ M ':l~ 2,5~~ ~,sIg ~~~b };~koot~~::::::::::.:::::::::::. 5~ 5~ 10~ 17 3~; .•~~ f:~ 142 4 2 "27 :::: 4~ 10~ 3n 2f ..:. fa g ~~ 1~~ rtl Ohio_ ._._ :. 211 2G0 280 48 - \133 - 60 1,091 1,:)80 181 "'i'" iii- "," 56 280 9Il3 4 _... 27 53 :M 1,OYI 1,380 

Oklahoma••.• _••••••••.••••••••• 112 210 328 100 1),13 220 002 1,200 144 1 46 '130 ~28 623 I 1 93 82 1.\2 002 1,2110 Oregon _.._. __ ._ _. 15 72 87 15 S4 Il 110 1~7 68 .. _. 4 •• _. 15 87 g.; 1 1.\ 10 110 1\l1 

Pennsylvanis.• ._._•••••••••.••• __ 256 200 455 162 2,1\015 108 2,015 3,380 217 13 M 2 109 4(k'i .2,645 7 :::: "'si' 124 108 2,915 3,880 RhodeIsland__ _ _..... W W 35 8 195 13 216 251 12 2 8 13 35 _ 10.\ __ . •• 4 7 10 216 2~1

Houth Carolina __ ••.•••••••••. _. __ .__ 7 22 Zg 41 4h2 20 522 .\.\1 10 __ ,_ 3 "3' ':,13 2~ 452 6 1•• __ 0nW~ I d 13 522 551 Soutb Dakota.. ._ .•••••••••.•••••_ 3 4 7 " 30 - B7 '62 170 186 3 1 .••• 3' 7' 87 ••_•.1.... "" 17 42 170 186 

'['~nnossee __ .......•. _. __ ._._......... 207 126 3M ,100 447 ~~.',5~ 7ll l.OlA or, "·2' 100 3 123' 333 . 447 16 _... 70, 1O~ 711 1,00H 

Tem'.. __ • __ 107 ~76 M2 145 008 "1,412 L9M 2~n 13 153 ••• 130 542 9C8 7 •• _. 96 124 ·217 1,412 1,1IM 

Utsh __ .••••.• ._._._.............. 20 ~O 50 15 15 31 G1 111 22 •• _.. 4 .\ '10 50 16 _.... •••• 10 7 29 61 III V••monL _ . __ ._....... 3 1 ( 18 1~4 U 166 170 •• _••. __ . _ ••••.. _ 4 4 134 __ •• •• I H 17 166 J70 

Virglnia. __ ••••••••••••••••.. ._••• 155 253 40~ ·70 '·72~ 121 017 1,325 120 2\)' 'lI5 ••.. 141 408 725 12 47 43 80 017 1,325 

Woshington •• _••••••••••••....••_.___ 53 100 209 9 21~ 2l' 312 521 132 9 10 1 48 209 ZlO I ••.• ••.••• 17 15 312 h21 

Wost Virginia_.••••••• ••••••••. 161 00 85 :u 382 51 463 648 44 •••• 22 1 18 S5 3!l2 11 12 ~I TI 463 648 

"iscon'iu.••.•. _••••••••••.•••••••• " 3 17 20 44 37B 1\01 486 506 8.... 3 •••• 9 20 078 3 '-2- 24 ZI ~2 486 506 

Wyoming•••••••••••"................ 6 • 1 7 34 54 12 100 107 1 ._. 2 •• I~c.'-I~C'+'"'M:: 2 2 13 21 _ 8 100 101 

TO:al __ .:....•:••,••:•• __ •••• _••• 3,303!6,602 

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~'I , REPORT OF COMMIS51ONER OF INTERNAL HE\'EN(TI-: REPORT OF GOMM1SSIONER OJ.' INTERNAL REVENUE 141 , ~oTABLE 50.-DISTH.J,ED SPIRITS WlTnDRAW~. TAX PAID, ~'ROM DI6TILJ,ERY, TAnL'" 1)3.-DJ~TJLL"lD SI'lilITS 'VITllDRAW!' FOR EXl'ORT FROM DISTlLI,FR}", 

GESERAL, AND SPECIAL BONDED WAilEHOUSE3 A'Sll DRMWY DI8:rILLERlES, GENERAL, ASD SP:P:CIAI, nO~DF.D WAREHOUSES, YRAR EliDED JUNE 30, 1926. 

, ·····.j5.9 1.1,589,8 ._ ••••••••• 151,116.4 

, Hth New York' 300. 

2d N"cw York•.••.••••••·.• I"~, 117. 702. 9 ___ ._._ .•• _•••••.•••..••• __ 39'9.4 (S(e(elnent 101M Il'Illon..] lsI Ohio.. I'~~UI, 4 166.5 12.0 -.. 15,9;9 g , tOtlJ Obio __ ..••...••.•••.•.••....•. 3U!i 6 'I

••• _••• __ JU&" 

l~t PonD:5;-1 \·un;~ .• _ 2'1.642. 2 l~ °1 120 18 D ••••••• _ 29,&382 I 2M I'cnD:5ylvv.Dio _....... .22'J,l:I3V:3
 '" I 2"$ D ],.';20 •••••••• -- ._-- 231,&45 G Country rWhl~ky Hom 0'" Aggrecato

Tol"!....• _..•••.: •. I, btl&,:>'16. 5 I11,&i[;\J;QW:6~I~~~-;' , 1l,~Ri

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ll,5l'I'2.g TABLF. 5I.-J)"I'TlLLF.D SPtlHTS TAX PAID BY STAMP, Y"lARS 'E~DED JUNE 30, ¥1~::,~ •...•• ••• • ·;::I··~·:~ ~I' •••.•••.•• 2().~i3.~ 1925 ANII 192G 

I 'l.'I~.3.~.3

l~tatem~Ht in ,"-" gallo,,",,) Tn~ paid for dOID""tie use __ . . " . c ••.•••• 2.~W.

SIMIJ, nllilne "~I po}'menr. jil';l5 1926

Withdr(lwn la~ pLlid by nnmp lrom disljll~r~, gener..!, an;1 ~pcci ..l bonded 

:2.£1~.6

Removed to distill«ry bonded warchou",," for rebottling_ ~. G!l3 ••• J ••••••••• j ll, ~9:l.

Casu"lties or thcfls Irom export storagc wlITehonscs and 

IlDllCCounted fat and trausfel1l to C<.lucentratiou W1U'ehouses lind IlnaceollvlNI fo, ••••.•••••••••. _••••••.••• Casualties lax paid or allowed ._ l,l21.7 __ 1,IZI.~

'II 

"" -----d------- --------- "" },,,,,",,", in transit to eon"ent,atlon ~.'j)o,~ "lOrage ware· 'ill I, i. houses tax paid 0' eJlowed .. ___ . ___ . __ . _ 51.() _._ ••• -' -,_ M.O ",ftt"d~a~t;~-i;;;",i 'j}y'si;;'-'J; Irom -ir;~ust;iai" alooh"i 'bond.;d-w-,,:rc-JiOii;;,;::1 s. ,;r~: ~~: g 6, ~:N;:: In export storlloge war~house510r export Juue 30, 1926_ 194,3~6.~ __ ._. __ • 2,t,Tt.6 I06,O~l WIthdrawn tIu paid by SIBII(D I~r botthug Tn bond.•.••.••' •••• ._ •• _.... _ 177. :2.14, 7~. :JIj8. ,\ 11'1 ' Spirits upon wbi~n a ""-~tolD5 duty equal to the internal revenlltl tax w,,-' To,," :107,782 0 1_ 2,STa.6 210,358.6 - - - -- ---- --- -- ---- ----- --- ---- ---- ---- --­ Virgin Island rum and eJc<>hol Ia.< paid by stamp . __ •__ •• ____ _ ___ _ ;IU9, 0 I, (~~, l
 

I r. paid upon roimpo'Utlun • .'.'..••••• ••••••.• 70~ 0 527, 0 

ar~nd ,.., tv,u,. . . 216,28-1. g I 224, 8&0. I 2, 57& 61 44:1, 711.11 Tax paid by '.tllIUP 'on spIrits. sei.oo and forfeited, 111ldt spirils, etc., nnd COUPOD!! Issued ,In ex(.~ •••.•••••••••_. _.__ __ _ ' iI· 8 19, I 

Totnl. •••_. . : ••. " .••••.•. _._.... . 8, SOl. r:J:,T. 0 ~, 9.~, 1:JJ. .~

/ TABLE 55.-ALCOHOL '\\'IT'HDRAWN FOR EXl'ORT J'ROll INDU8TftIAL AI,COHOL 

BONDEO WAnEHOUBES, BY COUNTRIES TO WHICH EXPORTED, YJ;:Alt ENDED 

JDNJ;: 30,1926 

[Stakmenlln pToof GeJlo,,",,] 

DrSTILLERY, G"lNERAL, AND Sl'F.CIAL BONDEll \YAREHOUlH;.~, YEAR END.~D'

T .... nLl' 52....:.....DlsTlI,IiF.D SPlInTS BOT',rLED IN BOliD BEFORE TAX PAYMF.Nl' "'.. 

,CRllnda. --------.-.-.--. --------•• 125,(i73.M I rorf.oHico_ 1,873.10 JUNE 30, 1926, DY COLLECTION DISTRICTS' G ",,(om:ua __ ••••••". _. __ ••••.••_•.••. _. 2\Wl. iO Tah"'.. _..•• .. '" lI01L<.!uTM••• __ ~6:.i.~0

IStaleDlilul in lax gallOI1') l"f,"Zealand ••••••••.••••••••.•..• ~Zl.50 1'otal_ 126, 938. 00 

TAnLE SU.-DRAWBACK OJ' I:CTEltNA(, R.£\·E~·Ul! TAXES ALLOWED ON TAX PAID '.< District Whisky nom Oi" Bra",ly Aggn,galo ALCOHOL U;;ED IN THE MANUFACTURE 0(1' FLAVORING EXTRACTS, MEDICIKAL [1:1 AND TOILET PIlEPARATIONS EXPOltTF,D, YEAR ENDED Jll;';E 30, 1926, BY POltTS , 1st CaIHorJLia_._ .•••••••••• __ •• _._._ •__ 36, 53U.O 164.0 ;.';.0 3,0:?7.() 6th California .. _ 17,(28.5 no J'. 
 

1# tltin<.\is ." __ ._._•••_._._ ••••••: ..• 14, 844. 
 72.0 , Claims I Amnllnt of Amoun~ol ~th JlUnoi, . __ .. _._ ••• __ • • ._ 9,.~~~~~.i Por~ , d",Wb""lc Port Claim~ 1,;1 n5D, ° dmwba"k lndinna... _ 4,506, ° Kerolucky __ .. . • _ 1, OT-, 052. 8 -----1-1--11 1-1-­ ----5~II::~':~~: :I~ ~~~~~~:~:I , 

;,1 YEAR ENDED JUXE 30, 1926, BY COI,LECTION D1~Tnlc1'S

[Statem~n~ In ~a" gallon,] 

;; 

DlslTict Whisky Rom 

, 1st CaIilornla. <" _.... 73, 6&I.':i 3O:'i.5 I!:: '6thCaIIlorDia ._ .••_._ 21,OO9.~

b\·Ilhnol~_. • __ ._ :l3,600.1 8th lllinois ••. _••• _••• _ 3,351. 7 

Indiana..•.• • • 6!l7. G 

Kentllcky __ ••. _•• _•• __ •.• 8gl, 700. '-'·546.·7' ·'i;i24. 7- "K037.';- 149.1

Maryla.nd_._ Hl,O·m 8 2000 __ 8&3 I M "".a.chusetls __ ••• •••.••• :liI. 28Il. 3 17, MIQ. 7 72. 0 49. I 313.3 lSt MI>.<ouri_____ 2';,17:;.4 15.0 15.0 393.3 I 6th Missouri_._. •••• ••••.• 8, :'m. 7 120 &0 26.0 

I Ist;";ewYork_ 'Z.'o().lI'iIl.~ 09.3 ." '1"'.. 

M "ryl""d .._. __ .. __ . __ ._ ._._ ••••.•• _••. _._ 188, 710. ° AlJ~nta...___________ . 117J. 3~ II;: M a<saehwett, . . __ •.•••.•••.•_. _._ "._._ 7, 2SCJ. 2 3,t~~:S ---·i:o~,j' 3~:g BelUmure ____________ . ~7 3. CU. 30 i 1<t I\liss~nri_..... . _. __ •••.•••.•••••_••••. 21, 6n. 3 DO'lon•. ____________ .• lo,~~;. 71

Mh M'SSOtlrl - ..----..•••••.•••_._ .••_.1 3,443.8 Chaltonooga _______ ••• _ , 'Ii, " 818.21 lSt New 'J. or~ . ...__ • • •••.••• I, 4Ot. 0 162. a ,

• - .'>.51. Z1 ---- --,------ ---­ 2d No'" YOlk ._... _.. • ~.7"''l.5 8~~~~'faunci: ---:::::::':::::. S, g~l. n lOth )\lew York. .•.•. 7Ql. 2 ... _. _., ....~~~~. 'r.J.O _

._~'-~~~~~-; •. __ • ' Des Molaes ______ ._ .•••.•• w.oc I" Ohio .••_. _. .••••_•.•• 31. 7:iQ.~, 14191_ .. . . ; '" Tstl'ennsylvn"ia ._._._ 19. ~'I. I 23d l'cnn,yl,auia __ ._._. __ " _ ~18, Q:l<I. b2ll.5 1i55.0; 

'rotaL.••• _••••••• _._. _. __ 1, WJ. ~?!. ~.IKI 7 J,7J2. 1 ?J. ~l.OI, ! J, ;;l7.=. r, I 

t 

Gin 

6T.0 

'''' Il'J,O

Br~n.jy I A\rohol 

<1,508. 6 3m. 8 

1I,073. 2 

l\:~IlI.ol.

I COf~D~

"plras 

161.4 

BY COLLF.CTIOl'i DISTRICTS 

[Sl-atement in tax galJotCll 

Distric, Whist}­ Rum 0'0 

I AUTcJ;.!.te 

lebu.otls•••••• __ . ____ . ___ ..••_•••••••_••••••••••....."....... 224,8&0.4 --_._---­ lilli,'" 

I~t 1" ,m1."·\,allin•• ___ . _________ . _______________________ 8, S02, 9 --------. ­ - ...........'


C~o, ~tici ." tholl' f,am "'1.'0'[ slo,nge waTcbou"""
 

78,730.7
 "n,""ooumed ra, "'-'d ",!ISlets la conceutration
 

21,5.53,2
 

an'. 

2,Oml-4 ......._......_..._._._­ "'a, .house. "ad un""eounlcd for !Iln~ 00, I~~S •••••••• _ 2, 571;. 6 

3,J,'1. 7 

r~gr, ....",.l1Ou-,o" ~or "'1'O,t Jnue 30, 1925_ 2M,7U.6 44,'766. 3 In'l 

Totul_ ._-_.-..­ 216,2&1. 9 1 2'2>t,B50.{ 2, 57~. 6 697.6 ~9g,IiIl4.4 ­


141,401. I
 4Il,GI3.~ TAnLE S4.-DIBTILL~[I SI'IR1'ffl WITHDRAW!' FOU EXPORT FROM. DJSTILLEny, 25, 59i!. ; ,
 

S, 249. 7
 GENERAL, A~D SpF.CrAL DOl<OF.D WA.REHOU~E8, Yn:,\R EliDED JUNE 30, 1926, 

200, 1f>3. 1 'In' COllNTm",s TO WBICR EXl'ORT],JD ' 

1 Deeroi' ___________ •••••••_. N~"" Orl"""" ______ ••••••••_ N&WYo,k __ l'hil~de\phia____ : :::::::::: I>t.Lotrn .• ____ • __ ••••••. 

Tot.o.L __________._ 

" "' " 

1,168 

110'l,&.~I.36

2, 600. 48 2J8, OIIT. 41 6, 313.116 2,313.Zl 

3.~,I~.33

AgJ;regat» 

2'24,81.(1.4 

Il, [>(12. 

,~.

"""'" '"S, 711. 
.>

-E" 

j:! t' p.}J ~p~ ~,~FF~~t'~~r~

;~;,:~l!~~~~~ $ ~~~~iJ~~f'~~~~~~~~ " 00 ... ., ...-"' ... _"" o "'''''''~~ ••__ .~~''''''''''''_

'1·.H~LE I)O.-D!8T1~,LJ':D SPHliTS GAuaeD, YE,lR ENnE" JUNE 30, 1020, \'IT COLLE(JT10N D1STRIC'1'8 

= -­

llepoliled 

in '...rc­ hM". On nOll' n,r,1l( ,f ,-, 

RrlUld)' 

rcmo,·oo 

Ir= d~·

tUI.,i"" nurnrod <lIH·,~L. \ll If,r rectI­ Agg'~gule ",iJl~rlus fication Yor ~~. 10' lortl· n"l~rMi"n flontlon 

ol."'~t .m, 

---i'--I--I--f--I--I--I--I--i --L--I--~-I_I- IstCllllt'>mI~._._.. ~'~:m:g 622.~"R3 7.312,2H.6 318,i38.1 R6 40,OI3.gl. ..__ .• ~I,O"-\,'l .•._. llO,77004C,1,lOO.4._•• •.. __ ..•!17,0I6,100.5 

[tf~~''':: l~mill:;~:~! 'lim! :~'II!:H-:: j··;::j~i!:.:::.,il.§1 •••--I_;:;~·I:-":J.' _.--- .,---i :;'f~~l E,~~:~~:::::::::: 1U, I~: 1~: S .m: ~~: ~I 51,~: 5~t ~: ggg: ~I·-· ·-~5r i :'.~~'.~ :'.+::::::::: :'_~: ~6~:~ : :::::::::: ::::::::::1:::::::::: :::::::::: ::::::::!l~: ~i: Wt ~\uryl·,o·L .. •_ ~'I, 407. i.Q\I, 3 j L2, 1117, ~130, MI, 7W. 8 15l, 086 ~l 125, nn n ISS, 832 J- ........ 1\.>9, I\I;\. 1 2, M(l, ll9'J_ 9 . __ •• '.. J. 8 I>JD. 1 6'1, 2'.'0, &S6. \I 

~fllSSfI£hILl"tt! __ .. 7••16,1'38.8 ~~I;.3iO.tl, 7,7<l8,435.6 7., fIIl2 , :l'lU350t IO,gl<1' 16,tlI1.1 14~,656.1...... _ __ ......_._ '!'l,llI1.8:!B.l~L8 l!>,~\,~l~_~

~s1-~tkl<l'li\n ._ 1>l;·~.(<.8.b 197. T.lo:>. 2 ~l)2.'1:ll,~ 51:.1702 ••...•.••.•_..•. __ ._ ... _'._ •. " .... __ , __ • __ ._.-__ •__ ._ .••._. __ 1,.:N,fn.5 ,~!lnOOOll\d_...... __ 202.:131.8 2S,lmS~ 121.2.'l2- 47,Ir.Ba .. __ . .• __ .... . ••... __ ..._ .. __ .. . __ •. '__ 318.811.8 

~;ll, ~I=:L :::::: ..._~~:~~_~ I~~:~; ~(- ::::::::::: . ~~. ~'I:::: __ :__ : ~: ~~ ~I__ :::::::: ---i~'- 5G1: ii ::::::::::: :::::::::: --,--.•.-- :::::::::: :::::::- ;1t; m: ~~ ~'~";. JJ~;';:::: I, 1~11~: ~~: : II, ~~: ~:~ ::::::::::: :::::::::: ::::::::::: :~:: :::::: ::::::::::: ::::::::-.. _.-.--...-... ---.:::: :::::::: :!, ~~~; m: ;
 st Now York..._.- 1113,832. 7 ~..i:~87 ii '27,or,ll.5 00,1 --- ._. l,6<'l7. _...:..... 75.0\.. __ .. __ . ". __ .: \ 'ilii:i; ~,l>ll ~I 2,~~ 1 :«O,2t:>.1
 <I~""",Y(lt~ __ ._ ••.•••••• __ ._ 1~\.IHI •• _ _ _. ._••. •• • :u.372.~._._._._ .. Ig,~'n.gl__ "_' __ ' __ ~,70,g _ 3200.82,OM.2\ 215,r$,2
 1 ;.,'ewYork_ _.. !,IGI,512.3 1,;j\l,879.1 23lI.'.!9S.1' 1.424.1_._ , 47,4:~. __ .. _.. _ . .. _ __ .. __ .. __ _ __ • _ ~,:I'2\\,l>:'8.2
 

l\hN~YOl'k Il,OUg.7lS. 1~.3l\_1 \l,f7I.OI:Il.~ ,,~Il7.i. .. i"l'I.8 .. .... i4.t3~lll,2;P.&2().1_._.__ _._... __ ...•. _. __ . __ . •. ~~48,~11.8
 

1

J{l~I!:r.·.·,:1~i;l, ,,::nn~~:' J:~;;~~i-.~:I-;;;:il.:::·;::!.!::.--;-.:: •• ,m::.:::: ,:~.~I
 ~<1 rtll~I·I~Mll.'\ .••......_ ::;).2,21".1.8 U.lW~I._ , __ ••._. __ • 42l1,t7o.3! .• 442,501 •• _. •••_._. • ••_. • •••_._ 1,lro.31~.9
 

..tVlrgola._.. 8-fG.HIlI2 ,PO !lllt,=.8j 2,13\1.~,•. _••_ .•_' ..__ ._ . __ . _._ ••_. _...'_._. _.•_.. __ "_",_,,, 1,Mn,H!,O
 

_10...•.. 40"1IlOO.1 r~,()(7S U-'l,S4~,r,1 :n.1>IlO1-1' _. ,__ .. __ , ..__ ." ],7.11(._ ..__ ..••_. __ .. • __ ,. __ . ._••! 950,200.7
 

Totol..... 200 ZII OOJ g iO, 1JO,no2 4 1~9, 304, f!l5. ~ll.8-l4 r.12 ~ll.~~I, 50s 01 e<I,3l\Il. I 3,M,U~3.f3.SIII,.~1-I'i'~I~ ~!"" 3OIl. D :l-I, 3G9.gI2~, 7l1l. 2jn2,~M, U.l.S 

~.__..L._----'-_-'--_.-C._----'_-'--_-'--_-'-_.L.~-'-------''--'-_----'-~'-_
~--~----------'

"
 

j' ,

, , 

$P~~~ft~$ F ?E~~~~~n#~~~?~

,~ ~~~~~~~;~~~ffi~g~~~E~~~~~~~~~~~~~ ""o<o.. ""~ ..... "'o.. ~_ ..... c:"'o_.. o<>"'''''''~~'''''',,'''.. 

.- - -- - ---- ------~

- ---=-- --- -----...:......--- j 
1915 

146 REPORT OF COMl'rIISSJON:F.R OF INTEflNAL REVENUE 

TABLE 63.-DISTIl.I,ED SPIRITS RBMAIN\NO IN DlSTJLI..EIlY, GEN~:nAL, AND SPECIAL BOl'iDBD WAREHOUSES, JUNE 3D; 11l20, BY COLT,ECTION DISTRICTS AND 

BY SEASO:>:S 01" PRODCCnON, 1911-102U--ContinUlld 

[Statement In ta~ iIIllou.] 

1917 1018

Yoll 

1016 

Rnring "" SprIng 

Dlslrict 

"" 

Sprlne I.. Fnll 

1026, 1Aggreplo8 !Ilrlng 

"" 

'" 

Fall 

.'''' 

SprlOIl 

Spring 

F." 

"" 

"" 

'''' 

Sprlnll 

Spring 

F.O 

"" 

1910 

"" 

Spring 

Spring 

D!5trlet 

Dlstrl<lt. 

---------1: 1----'----,----, 

1st Calitornla ..•• 179,554.0 21,\l37.0 •••••••••_ •••••••••• 10,411. 25,383.5 31,459.0· ll98,glo.5 

l~j~ii;;;~;:i:;:::: ~;:;:::::: I;;;;;;;:: ;;;;;;:;~; ~;;;;~;;:; iii;;;;::: ::!~",,!. ':~:I! 1st New York••••••••••••••••••••••_••••••••••••.••••••••••••••••_... •••••••••• •••••••••• 3(00,003.8 

~1!~~!~~~ ~~~~~~~~~~ ~~~~'~:~~ ~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~t~~~~~~~~ 4·~!iH
 Total 17g,M'l.O 37,021.0;==== 10,tI7.2 ~I 40,I13.426,653,m.5 

, 

.,\ 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 147 

TABLE 04.-SUM~IAnY OP OPERATIONS RELATIl'iO TO ALCOHOl, AT INDUSTRIAL 

ALCOHOL BDNDED \VAREHOUSES, YBAn El'iDED JUNE 30, 1926 

[StatemCIlt In proof gallons] 

Dli:Pn 

ncmolnln~ In'wBTehou"" July I, 192.1_ _ .•••••••.•••• •••.•••••••• 9, OIB, 689. ~3

Wilh<l,awn lor CIpon aud UU8C\'0"m.<l (or July I, 11125 • ._______ 1,271131~. W 

LOS>e" In wBr.hou,o and un"""""nted lor Jilly I, lil"....; __ ••••.••••••••••••••• 11~, n7 31 T~rers 1.0 bonded man"r~IUr!n~wBrehou~wuIlIIoCcounloo lor July 1, 1925. 3, IJ.I~ 00 

Prod"""d ond dOP08ll00 in warehou.lc ._ .•••.•••••••••.••••••: •• 100, 00:;, 740. .IG 

Produ"",,, and rBllio\"Cd 10 dCIlolmlng plfW" (rom indusLrial al""bol plan'" 

nol hovlne warehou...._ __.............................. 2,3&I,!I2Q. 76
 Received. frorn olher houded v.-oroho.,,~•••• _ 2'.l, 2118, b27. 39 

T018L - ---------------_._._-- ---------------.- 2U, 1150, 2Ul. 

, 
--- - ----- - -- -

J,870,lb~~ Wlthdr8wnrramwa'''lJa~~t~~:::~~ ..•....•.. ~lJ,lii2.4 i............
 •..•••...----II.B1L01B.0 IO,MU I l_ij:;e.6 {62.'l 

WitM'n"'n from \l'S",nouses tn' palLll'" l'KJUhng in l'ond. ..•••••.•... n, 36S. 5 .••.••.•••..•• _. •.••.••••.•.••••_. 7S,~.~

"'-, ~r~~~'~~~o~~;~~~l~rre~kl~r~n~/c~~:':::~~~~,;in;Vii;;hO\;;';j::::: ~. j:2iii:w~_-~· .... ·ii:ii8r.:o' ····.j:i..ZI:o· :!'l, 'I:::::::::::: ···-··m.-li·" 2. 2.'>G.6 1,2YI,7SO.0 

Withdrawn r", sci."Ulle pUrp0Sl'5 80d for "'" 01 the Uoiw.d Sh'u.-. .••• _-I bOII.5 .•••... .- _. • _••.•••.•'" •••••••.••. 1.00.8 

Witbdrawn hre of ta<lor rcdiHlIlnUnll "nd rton.tur~,tio"............... 4,5&\.9 11,0,2. 3 i,lr,}.2 _ __ ___ _ HI, ll.'ll. 4 

Romo"cd from ''''~f'' ">0= of dl.lmr'!'s direct to d~o8lurlllg ware· l bollS<'~_ _.. •••...••••...•••.• C~!,OO3.1 ..•••.••..••. _. ~.~l. 00l. I 

TrBllSfnll1Hllo winctice for tit" forUllrntlolJ 01 sweot win~ ,',i'eet from 

0·,8, 009. r. w~[ft:l~,r,,~l~~~~I~~\\~;i:::::'--.....:::::::::::::. -::::::::::::::::::::: .....'8:~oi'ii' ....:rl-j:~.iti·.j· - .... Mo;, ~O'J, G '- :::: :::::::::.-:: : ••••• ~j:\, j~~. j 

Wlth,lrawn lor the fortlfic~tlo" of "'I ite (lJrJmdy) •. .••••..•••.•..• ______ _ " .•••.. _•__ • . ••.•••..••..••j iti:l:17. J •..••.•••....•.. _ IlU, 617.:1 

L-o:<t l,y OOSlIfllty, ele" durioll' tho, yo," ..••. • _•••••• _.••••.••'.' I ~~, mo. 6 301. 7- . 231. I {,t!\. 4 _.-. •• _•••••.•..••••••..•• _•••••••.• ~:l, Jltl. 8 

Rcmo",,<1 to bottling wa,.ho,tS1'/! he!~'~ l"wmcnt of IlIL _••••..•••••..• I, 813, .j 1.1. 0 4, 535. 3. 714. 1 2\1, .54. 7 .••. •••..••. .. •__ .. 1.&~I.ro()~.O

WitM,nwn for lrnn.l~r to '>lnnnfnclming "·orehoU'l,," •• __ ._•. _•••••.• __ •.. _. •• n 6G-l. 0 __ •.•••..•.•.•.. _. _. _. _ •••..•••..•• . _•..•••.•••.. I:?, Mol. ° Wi~bd.~wnlarlr"nslcrtoolbcrbondedwnr"h"ure;_-. 3., I.:?, 353. 2 8~.~I\l.8 1l-l,95'.2 3:l,3l)1,8 73•. 6 "'13.,1./)\1,3 120.336_0 a <2.1, 613. S 26, 5.U, \Y.III.,~

•••••.., ••••..••. 

J{~mB1;~::~~ ~:~Q~.~~.~~.~'.~~:.~~:. .-::~:::::::'::~:i ~:~ ::: I,::~~: I;::::: :: ::~:.: , 1. :::: ::;:::: I::: ~:.: .111. 7r.2, 749.0 

.•. F'~~jli

;:gj"",e:

."'. ,.. :

c>., ' 

.~."

.". .. ,fI".-,.!j~ P; r 

.~~~.~~ § ....... 

J.i ."" 

.~ jl 

•• 

i'! 

."'.­ K~.~ l'"J}:~.l;;,.~ .....§!a ~~~ ~~~~~~~~ , ...... ooo","",,,,,C>'" 

;I~i

!I!! 

I

• 

Z

,

•

•

!

,

•

g 

I 

i

•

T 

o 

i 

I 

I 

[ 

%, 

R .-~
• 

,"

'/, ,

" .

." .. ."

•i .=" 

." " •

! " 8" • " 
F !" 

" " 

-~

." 

•, 

~"o

, 

" .'" ~­ £ e 8 

p 

" 

"•"

•

" 

" -~ ..' 

~.

8 

• 

o 

" 

a o•

• 
--- - -- - -

•

I

, 

T 

•8 8 

1\ 

.> 

J~

g .> 

Ii

• 

II 

i:t!!!!!.!!!!!!!!!!!!!!! ; 4 . = 
"" " .?,:" , !' !-'~~~~ ,~.!j_~Ji~ _~;o ~_~_~

l' ~~~~~~~~~w.~~~~~~~

· " • 8~~~~~8~r,~~*88~8ij " 

•• If":"f>:­ ?' 

: • " .' -~~~~~~ff~~~~l I, • . 

" g ~! 8:£::::~1".lf;;~~~~~! g; • ff~ • 00 ", .", 0 

'" '" 

o 

" ~~~.:f! .~ P'~~?~.",~.o.:p. " ~t:~~: "''''~'''8§''''~-'t.: :"1" a>. : ~:;:"~r ?!pof".", .'-' 

• • ~i ~i

.' g;8ll;;~) t::::!S~!::S~~88

"

< 
_ _ _

Total 

Snlphnr, 

acid, Ilod 

ammonia 

Sbrcll, 

sugar. lln,l 

sIrup 

Hnps 

Ol,her 

Dlaierl..l~

DLltrid Corn 

I J.;quids I 

oontaining 

one-holr of 1 per (eQ' 1 Ral~I1\~

Or lMr~

a1""hol by I ~olumo

.&
 c•.,.",?"". ­


TA.BLE 70.-SPECr.... "LY Dm...... TUReo Al,colJQi, RECE1V>;O A.1¥D USED ny '{ ..,", . '" " .... " ... ACTUREI;l@ YEAn ENDED ,JUNE 30, 1926, BY STATF,e !Siatemont In mUI) gallon.] , 

Man. 

ur.,· 

tur"~ On hanll ShlpPOd to operat· Jnly 1. I~.~ H"t",iverl I U~M In denaturIng manufacture On hand plants la, re­ iug I JuneM, 1!1~ <lMaturatioc 

Alabama..••••_.... •••• __ • _ --'

3,827.91 ~---":--I~=I--I--I~ 11 W500 • _ 

g~j~~J!O::::::::::::::::::::::::::::::::::::::~::::::::::: 5,1Y.i1.2:' 21;OCII:OO ---••••-- ••• 14,1\:1U.08 _ _•••••• __ ••• _ 6g7. ,9 140,i5S,~1 1,421,~~1.l'i 1,116,79;:,53- ~,~~3~~:~ - -- "._ 2, !l30. 75 '"" 

1.1:\680 W,~68.l2 1e,SIO.05 'i:4",j,j:oo' 2W.4~5.68

~@i:t~1i;~;~~::L , N':t:~i 77!'J!~.J" --44li."i~ 1\(1 1,187,i.\7.Z0 -----i;88(i:oo· --··---2Qf4"g· 1. lt5. 11 ..:;.;;:··;· .. "" 8~,069.37

, ~~~·r,8 :b~7:tS _ :::::~~. ~'.~og~ CIO.3ll lil_ho.. :_ ••• -.-••••--- ..---.••••• -- ---'•.•••_ ",", "'~.a ~,nrn.M ,0._ 570.62 . l]llno;';. -•. -.-..-. --'.'---.-••-.- -- .... •••••_ , 3~~:~~ 7,65r..40 --"::::::::::::: ~;~~:~ I,006.1l1 

Indiana:::::::::: -.••..• "•••---.-::::••• __ •••:::::'-.--•• _ lXl.5G ." l~~,r,PJjW 3,4~c,g:t~8 ·----172:926:0,;· _ U3.00 16,00

K~;,s"-' ...-- --..._. 71,!I03h2 ~41),HUII 19B,630.1iQ f'~~'~i.,·m 138.345.5.:1 '" 4, 58l.46 lao. 270 88 ' ,v·. 05 57,H7.00 '" 1,036.00 G,O!l3.(JO ---.,;,a:F,O' 12'),4[l1<.Z'/ ,1,431.00 '" 2J, ~~~: ~~ 2~;~ 91Uf, 22'~~1~:~ BM,27

~~:LW~!~·~~~~~::·."········ " 2 ,,~IO.(;~ ,lll,~M.Gt --·--···--0 ..-.- -.--.... Zl,002.i8 "" ~,,' ~~. 19 16, GlO, 10 .-. -•••-----••-. 18, 293. 70 .llll " 1'''~.46

Mlohlgan -- .. -.----.•••_ 759, ~8 '" 12ii;J)2~:~.1 ~:b~3:t~:n --25;700:93- 3,m,OOl.8H :::::::::::::..... 8:5-iS:77­ 98,4DL9~

~jl~~;r;r. '" 83, ~,8", 35 2,0[.1, 782. ~8 &&~~~..R J- ~1~, 2M. 00 lll.20 368.60 ::::::::::::::::::::_---...----.-.... 217,'~~'ro '"'0, G, 622. 77 1:-1\7&1.52 .•••.• __ "l~r,:~~:gg ..::- - 2,219.63 J27,761Ol.28 

Monlnni.= --".-"'-••'" .•.. 50. 7" ~7i.00 H~, 25 ••• _ 460,60 G,336.M Noh.'ll.'lka_.----•• --.-••-- -- -•••• ----••• -. )e~

, 109.6~~,r"~1 l,tM,5SJ.:J.~ -"-'·';70:~iiii."ro' 2'145'7861;8 1 ----,.,.0. 5.00 85.00 N,w Hamiihi v H5.00 ... _•• _••• llOl 00 . ~,PH,52 re -...----.-...­ ~9, &lao '2 N~wJcrsey.. --..--•••.. "" .~.g~:~ li:~g~g: 531.0\)' 8,00570 .••• ---•• "'·-·'-21."72- 1.:1.00 New York .. --- •.... g7~. ffl 

North Oaroh;',,·· •••-- •..•..••••.-.--•... 1,187 " !.t!'~20'~~ ~,~r4. m. 66 5,398;3~. 64 11 ~3,' ~~ ~~ I· ';:"-00'00'.' J. ,0 1>l5&~ '" 1",,",,1.00 10.3[i!i,~91.G5 ~ll 9'1 OJ ' •• u, v, 1,384.06 Nonh Dakota .--••.-.-••. -­ 17';, 7G~. ~o m,~:~~ iJl,oot, 2:) " ". ll,~OO,O,>o.BO 6523.40 10,022.06 Ohl~_. •..-.-..- .---..----••••_ lOt, 5118.:l9 "; Okl.h,,~;.-··--···- --•••.. --.-.•-­ 67,523. a ~E2 25,044.4S !IO(l,63~J~ Jl,2&3.":ii" '21.~ri~·~ I":: .:..-.­ Or~gan ._...--.---••-­ n.7:l 1,4~U.l 25,~20.3B !IIl7 s/g 21 "i;~:i'i9 -- ·'-S8.I:SO· Penn'ylva';j,;:'·- •..-. .-••.--.--••... _ 27,033.00

Rhadels!aM······· •••. -.-••--.-.-.... 22 " B~:~U~, H,702w -- ••-.-••••-.- rN~ ~~ ::..:'--' ~oo 3. 400. 13

Soot!> Coroll"... ····-----··­ J.I!i5,H "" 4,573.86 2'i'f~::J:i:r: -'~:2iii:~2' 2,741,m~ Il'J i,85~'25' ·-'·-(\-~0'24 Soulh Dokbt~ -- ..---••--.-- ..••--••••-­ !i5,~~7.3' 'J"e"nl'U<!<! •• ••• ---. "'

'", l~:~ ~'~~~:2:5 _:::.::::.:--. l~:il.t~ -- ...- -~. '170:86 4, 167. ~8

'J"e'ilIf ­ 201.87 ~, Z\6. ~91 :m, 6.11. III - --. '~'-2;O'-40- "7 ~~~. ~o '::.:..::..--: ...:::_:"::..1 13. ]1 "' /1,')('1'.41 115,P76,72 2i62 I" .,.11 _ 700/ ~~:~~i::::::::::::::::::::::::::·::::::::::::_ m 2, 8ll4. 1\9 '" 167.•", 2,325.W ,. " 12'),,~;'.. ---. __ .. 3~ It 6,266.37 mo:> ~7ZJ.o~ - -- :.:::1 ~'081 70 1·--····-····--···· . 21~. 67 '" , . "'_.. .. .. .. _._._­ 330,33 

Vlrglnla__ ••••. -.•..••-•••••----..•••••,---.--••-.-•••••--.., 00 1 .';J. r,~.10 1,038,76:J.k 2,2~9,1I72.00', ~,M3,322.10 •••.•••••••• '_1 IB.lilI'l J7,6~.'Z.l Wuhfo~on ..-.--••.---.-••-----•••.••••••••••• _• • 1 eo J, 1Itl3.1I2 1,1,09,,68 • __ .• lli,00':l.~9 .•.• "._•• __ 7,47 1,()U.:U West V/rg/oi~_ .. ._. ._•.••• ••• _.. ••.•••••• 20 In,~71.02 I,O~9,202.00 1,l&1,roO.52 ... _••••••••• _ J3ll.M 21,3~.!I(I

3V,4.16,69 

~,:"JG. 00 

:>18.334. 20 ~,724. 71 :'GO,3~.'9 2.00 '--cc'C'c'C'c'+-CC'=2, 980. 79

W~:~~..~~::::::: ~~~~~~~~: ::::~:~~~~:::: ~~~~~::::~~~:::I 4, 7:~1 1,726,644.3~1 38,1l4:l,2!O.!~ 1l,OOU.:JY.5-! 53,Ut>cl,1lO2.23 ----.E,300.87 I (3,(135.161 2,O:u,H14.9B 

Toial f(7< ~·oor Bnde<! Juc~ 30, 1025__ •• -.--•••••••-- ----- •• '.1 ~I l, 1146, 8&5 14-1 34, 593, 230. MI------g;'Gil,ocii61 ~,68ii:09 ------m-. ;l08. 23 , 26, 022. 381 

TABLE 7t.-GRAIN AND QnTER MATE:llIALS USED Dr PRODUCTlOJoI OF DI6'l'lLl,ED SPIRIT!;, YEAR J,o;NDED ,JuJo/F. 30, 19211, DY 

TION" DlflTRICTI3 

------I------I-~ICOLLl'lC·

1, 726, 644, ~~

1 Poan4. 

_I~:~~,.~

"1:895,-300 •••••• _

-

.-- . 

--I..~--I--I--I-·~--~-

B".h,iJI Bu,MIx I<""~'b Bwh,/s (}ano'~. G~lIofIIJ P"".ld, P/n",d. Potmd. POltn4. Paun4. BWh,h Gollan, IstOal;{"rnis. ••••• _ _ _... _ )2,~l'J,I28

61J1 California. ••• _._ _ •.. 'iii;OH ::::::::·-65;(iir,• I, 33 I, 156 ~: ¥J:m10, 7M, 020••••••::•••: ••'- ' ••• : •••••• :-".':::j···'n:m I~: mm ~~~~~~I~:.:::::::::::::::: 2,-67;~~~~-'C~;~: "3~-~~' :i~;~~: :ii;iii;~~:' l~: m: ~~ --..::::::::: '27; 734; 81~ -:::::...-.. -2;740:82i· ~;~ ~~ 8thlllinoi3•. ••• _ 1,()(l,lo2 •• ll\l,~91 a,002,n~ 1,912. ."._. __ . ._••.••• 1,HO,8T.l 3,a.2.73a 

lodlooa .. •• _._._ .••• __ 3,:m,006 80 J72,439 •• _.____ 24,319 10,559 ___ .• 5.208,K'7 ...••• _. __ a,iN,~25 6-l,e7B 

~J~'tX~: : : ::- 47,H6 loti I,',~~~ _ -.---.-- m~,J',~ I,WO.WI --- -.---------.. 4t: ~:~~:~~~ Ma.rl'land. I""" S3l,158 -.--.-•• -.-.­ ._ .. __ ._ _ __ •__ •. _.••.•_ 5-l472,697 .._••. _. M,4:-;J,Gg, M8&'IlIChuseUs •••••••• • _•• •• •• 9, 7n5, 034 19-J. m8 __ . _._. _ _ __ •__ " ..• g, ~99, D7~

7,5B,2'l3 tli~~~~'la:::::::::::::::: 5)2,250 _._::::: 'i08:iii- ::::::_. 3,~~.14~. ~::~? ::::::.::::: -724:iOO- ·6~:~i· ·"'i9ii:2;;i- :::::::::,-. ---620;7;i· ~,$8,MI

~,493, 3M 2,670. :;(,7 

1, b17•.IOJ ~~ ~~OY~aY:: :::::::::I::::::::: I::::::::: :::::::: -·~;d70, 567· __ ~:_ ~~:_ :_1::::::::::::1::::::::: ::::::.. _..__ .._..._.. _... __ ... i:li;';:'';"wY~~~k:: ::::::::: ... 14;m' --. 'fl; ~. 140 S; 77i' .iii:253;009· 3, 114, 458 •• _" •• __ ••• •••_•• _._ --•.••-. --.: :::::::.::: -.--32,"924 29, 367, ~7

2111 NewYork__ .. _._ 217,lSG 1,694 24,474 ....__ •. .. . ......•.•••.• :.................. . ••.•..•.•• __ 243,354 --4,.871,.1;23----.-.... 1st Ohla._•••......_..... ... .__ --~;871:523

:~lhp~g~~yi.a;I[;.:: :::::::: -.--.: __",: ::----:,.; :: ,:,:.:,:~. 3~, 2~i: m--i;208:ii3~' __ ._: ::::::::. .. --.-.-..--.: :::::::::.: :::.-.-..- to. J~ ~~ WMhlngtan. __ .•..••_•• _.. 10 16,WJ •• .... I,J~7 ._ .•••.• __ 2,029 Jr,500 1,397 

~:r:;o~~~i~:_.. __ ::::::: ·---94;612- ··'-fa1- -ii3;3[.4· ::::::::1 I, ll6, 1~l ,',,' :::,':: :;o·,";~:·~~JI~' ~~:', "00'-: :-;-~-,-~~{~-,.;:~-,-~~~: :~,:.::.~,:~~:I ;,·~;,~~-,31::' ~:~,:: :~~:~~~::~ TotaL._ ... __ ... 7''!4S,.ll>l1 12,G7B b41oa~12,;,(.212ll7,4OJ,21B ,"",v, ,.... w "" '-"'<' '" ... 
.~

• "

"":,,~~

•

<, , 

·z of;;~ " ,,~

" i "< ... • °o.

, -.• 

• 

0 Z .~~

S I"l = • • °

bOO 

••

• ~[ojg < "'IZ"'I 

:II'" :;; 

"oz 

"'1"'0 

Z •" 

" >'

00 

0' , 00 ;;: h 

0' ~.,: "". ",to;: 00 _ "" 0"" 

1"'00:;;'"' iSl':"' .... ::l>O.Z 1.'1 ° Q 0-..1 z~"<l?>

• bo>1 

... 5: .... 0 '" Q 10 " >iI _ 0 III 

?! Z :II t'l 

•

nOlo> 

." ........ " 0

0." 

• .<. n <~ 0

"'::1'"

00' 

.. l!::';; 

"• ~t'l'" " , "'0 • <.0 " 0 l'::oz 

~t:Ig

•

" 

><~ :;; " • 0­ • • 0• »0• tr,t:I~ • 

'0'" ,.'

t:I r:; "'I 

•Z ~o • "i~:O- • Z 

toil::O 

w~z. 

••< · Uc; • ..... 0 ;. •

::l • " c;n :;>: ... • • 0 0

."

<.~

"
 ("Jlll "0 

20t'l 

'"- "< "I '" 
• ••• 

"" ·"-~;:.'¥'.Iif

---.&­ '-.. _.­

TABLE H.-STILL 'VnH!S DEPOSITED IN, 'VITHHU,~WN FUOM, AND R!:MAiNING IN Bomn'D \VII,EHIEfI ANIl BOND!:}) Sl'OUEROOM5, YF,A/l 

Di>lrlo. Not ave' 14 

pCI c"nt 

a1oohol 

I't CaiHom'a._ .••.• __ ..••. _ H. In. CK7. S() Ilth Calif","I,,--..._••• ••• _ 589. 1'-$4. 54 

Com:ectieut __ •••• __ •••.• __ •• 7/0. 0()

llaw1iL__ .••. __ • \,~ Illinois __ . _•• .:::::::: .••••:i8'-~i 64 

:Kentucky•.. __ _..••_ ~2~~.40

Loullion"••. _••__ 26, [I!lB. 00 M=husett.'l•.• •••. l7.3n4.50 

E.'WED JUNE 30, 1920, BY COLLEG1:'ION DL3TRICTfl 

[Statement in tax g"llow] 

Na~nral wJuf'> l>rodu".,~ Produ""d by tolen'llng Pro~uce\l by lo.lHying

.._---,------,-­

}l~~~f~~::~:::::::...... M.~~:~ H~~t~jr :~~~~~::··:.. I·.·.·.· ',.:.2t."t.•.;.J.·. - -:::~o;ooo:~;: ---- ­ ~~r~~~J~ey:::::::::::·'· 1()j.~~~ ilil~3i2.'7.:i· 21),593.00 -----150:00- _ ---- -----6;!ii-D.·oo· ---- ­ 5Ih:t-·ewUrlloy._.... J5.317.50 6. 835. liO H,620.OIJ ~1.IH_on :'.4.41"_50 1<1 New Y~,l< ..• SW, ~~'l. II !OJ.l\1;\. z:I :J3, 075. 00 l, oll3, 00 160, 1JO(l. 00 2dN'wYork•.__ .... ••••. 267,tHP.00 1.1.'1.8&-1.10 100,105.00 •••• _._ t.~·S.72\l.bO H2,WI.60 3dN~wYo.k•... __ ..•.••._._ 12. ftlJ. 50 27.lO\l.M • ._•••• _ 1.000.00 200.00 45(1.00 

l(th::.ewYo.k._••..• __ ••••. 60.006.87 1>3,&14.00 ~0.101.00 . ..... _ 200.00 2(1.87&00 •••••• ~I,t N"w Y~rk•... __ ...•_ 3. 7illl. 12 532 T.l 87D 00 • . 2Sth New YD.k. __ _... 6.~7.SJ3.8:l 321.WV:l2 12l\ en: 7;' ---.··is:MEoi)--··i~;~i.il.oo

I'orlhCaroline••••. __ _...... lJ,le.OO ' IZl_flIl ---"",'';:'.'00.-...... tst m.jo••• __ •••••_.••.• __ ._ 1J.~M."I~ --'·ii6.·Qi,- ,., 

Not aver i4 Notavor 14 H·21 p'lr 21-2~ por 14-2\ ner 1t·21 p~r 2l-~ 1""r p&r oon~ 1"'" ".nl ('<'tlLalcohol oontalwhol reotalrohol centaJeohol centalcabol nlcohol alcohol 

~. Wl. H9..l( ~. 2.\'). ~O ~. J;"J, 014,"~ 2,100. 00 1, sn 4~"- ~~ I, TIG. J-lJ. 1\1 J. 1&1.00 

1.~1.~21.t>l __.. I. O~~. \lJ5. 50 (i. 2'.lJ. Of) 13.701.60 1tl,4l'l.J3 

·--·iii'-553:ii9" ------. -....•. ----­ . J~4.2\l3, 05 --"i9;570:-oo ~w. 00 •.••_ 

. •..•• ••• •••••. . ._•••.•• 

'0 

" 

Noloverl~ 14-21 fl"r I 21-24'\l<lr flPr 0001· cent alcohol cont alcohol lllcohol 

7J, ~~9. 4~ 2, ,19·1.. 2(]~. SO TJ, 2/7." 4te.731.43 21, IGg. 4,\ 

"7;i7i"4~- --"24:057'-61 1.04"- 00 19,500. 42 

_ 

\1,. •••• 

'

•••_ . 

• 

~~~~~~~.. Ic,",~:,~,·~~o~"~t,;-I".,~,},·"r,;,',r,~,I-,'~,','"·,":,",",:'-I·",·,:,~,.·,::,:,.,~".I--;;.,CM;;;;". 00;;;1' .~;;~; •.: ,:;.;~ ~'~••::.~'", .~,~ ::~:: •• ,~: :~: T3~I:Jft:'~~_~~~~.~. June 21.1r.l~.3So!. 41 ~. 819. ~-n. 13 1110.912. M l :l, I;J~,!IG(I. \1'1 I, Wl. 00 _ 2, m. B~IUn 11, 281, 0'..1-5. 8J I ,l, 673. 00 I~~5.li\I5. O~ 2, 2-lG. r..l.. 07 125.367. 00

-------'--_---!~----.

8SO••10 

U-21 

D"r cenl ~1(;(JllOI

~,893. 00 

Not ov~.

14 (ler <lOnl 

"I""hol 

H-~I

P"' c..~1

~leohnl

2,927:754.25 ' 

Seized ,,"'inc ,et"rne~ to wmery 

11-21 

p,,, "" 0' 

~1r.ollnl

R~""s IlSc"tmoed bv 

;n.,.nl"''' 

Not o"e, 

1\ T"" 1>O1l1 aloohol 

~1_~4

per r·."l ~lcohol

){·21 

per ",ml

:>.lcohol 

Nolow,

" I)('r ~nl, • cohol 

f'.oduood by PlJiIeJj~r... J 

lion ars",.ctellJng 

Disl-rie! 

1'.,,1. ovor I H-'21 H pe, ('enl, I",r ~.ul

~kobol nl~ohoT ----1--1--1--1--1--1--1---1--1--1--1---­

J,t C"lrlorni... ~U.m).l~ ~.~«t_m ll.~7, \\~ 7~ 1.~JO.240,"" ".~'I.OO ~~\.OO 1,O'~.m ":II',H~,~~ 1,~9•.\7~.2~ 1I,{!!.'i.30 1,(llJJ.'Q *h,.C."•.'.'.,.rnia •.••..•.•.'_•._'.'.'". ~~_ ~:~~~.I ,~~'__~~:~::. J. ~51), 5!l ~~: 1>. 107. 70.\1)(1. g~ -.'.-. - . 

~t Ill!IlOI~. _ _. _._ - ,,9, !J,1t. 00 68. 20.1. If, ••••••••••• ' -•••- • _•• :::: ····73.-i48:00 -- ­-87;<i.i2."00· ~,:::: """.' 

KOlltuck.-. •.•....•..•... .__._ .••.• _. _._. I. OOJ. E>O - -.-­

4IhMkJiig.". .....• _._. ._. __ •.•.•...•. ••... -- .•••.•.• _ 8.(1(1.......... - . 

m~;;soJ~~-''-Y::'-'-'-'-:'-'- ::::::::: .. i..i:(,ii­ ;: ~~: .::::'-:::::.- ::.::::'-:•••••:::::••••: :••••• -. -.­ ~: ~~: ]Ulci: ~~ . 

li~H:;~·Y!f::::::_· -.-~:-~~:~- -- -­ ~~:~l~: I, ~,~;":~:~ ~ __ , •••. ~~::~:~~~~~~:::::::::•. :~:~:::~:::_ m:m:n 1.~~~1n·n ::~:~:~~~::: :::~~.~2.-00 3d No'" York,... . ...•••••..•••_. __ ._ 69,1'\2.00 16",M3.0~ _. ••••.••••.•••_. __ .._...... _. M.Z3I.00 122,~5U,50 .. -•••.•...••••...• 

l~thN<;wYork.._ _ ••••••,. 1O.0"!6.W 11.971.00 __ ••• ,._,_. __ ...... _._ o.~¥~:~ 26,9~8.30 ..•, •.•••• -

~~~t'~~:. \o~tk_ ---- --ii'n;,.- 35' . 'iiJ~i;fli: f,ij- ••• "~;::::;i. '\ -i<i:7~ii'- ­ ..•••••' _._ - -C ~i.:j:85' 4." ~7:r:i 1- ......•••••• 32, 731. 45 --. '3D, Q"/.-l. 77 

North Corolina ". -------.. .501:00- --.-.4."756~ M- -­.-.-.' .-.'.' - - -.......•..- 2~: gg -­ i ~7. 00 •• : ::::::••...••.::::: 

1~h02~" .__ ..::: '-ift26:00' '--ii;5U:OO-I I. ~M. 00 U. 060. 00 .•-.-.••::: ;;;;~;~~.~~~ ~~~~~~~~~ :~I::~~'~~~~'~~: It~E:. &:'. ~l: I::::~~:: :::: :~~:: ::::: ~~:r1~~~~~~~~~::::~:: :'.:~~-~ :::::::::::: ---~nt~:~··· :l~:t~~:ll· - --I==C:'CCloc:;;."M",','','". 22. ·lt~. 70 -- .'."'.'" •••••••• -. 

'f,lla!....••.•••••. 4\U,215.49 74.019.W 12.ll2.1~1.S4 4.,GI1.82'il.&I 6.3:>-1.00 ~~ 6,587.1~ I ).007.00 1.815,7&0.16 _,_,00_',_,,_,_._,,_ 11,'S.~.30

Totlll In yea, rD~eJ I-~~--­ I 0.' , ',0". "'1 1 !lM '473 9" lunelO.IIlZ5 __ ....... 2\>I,032.7~ 52,196.~8 2,21l.1Wi.11 ~,:W7.J12.00 lt6.035.00 ~. Uy.W , "" -. ••••••••• ,-, ., 

F - - - -- -~ -- ---=------=- --- ­ .~ "'

TAnLE 74.-STILL 'VINES DEPOSITSD 114, 'Wrr1rDIlAWN l'1l0M, AXD REMAININO IN BO;'WED WHolEIll'F.8 AND BONDED STOIlEflOOM9, YEA~

END'F.D Jmm 30, 192IJ, flY COLl,EcTroN DUn'IlICTs-Continucd 

[Bllllemonr. in le, gallon,] 

Withdrawn lor lnlll'*' to ollior 

bonded f'\'1'wl..s Remon!d lor dlUllI\ng 

molorial I

llemoved 

fer menu· fe~Lure 01 

dO!:8..lcohel· 

Iud wine 

[ 

nomoved! 

Remeved fer as 'in~gII' of UnIted Used 10. awelloratlon or ,...-fotlening 

'OW 

Nol·o,·erB II U-21 21-21. Nol, over J4 \(-21 14-21 'l~otove'H 11·21 Noto,,"r14l'" 14-21 21-2ol 

perront 1l"'''''lIt I"" ""'nl, I\<'rOOol, ro"r<l'Ll pereeol pet"c<lnt ro',oont puoent 1l"roont 1l"roenl 

111001101 oloohol "Icobol alcohol elcohol J RICO~ OICOMI ,IIICOhOI altheal -":'l~ IIl(\:;lhlll 

l.tCftllrorilln.•••. _._ .••.•••••••••.••• J,~1ti,l71."5 4.Il6O,158,~D n,~~,I.OO 2,ZH,179.M 37,030-00 10,81200 I G.'j,~M,oo M.eo 2ll2.S82-M I••.••.•••••••••••••••••• • 5IhCelllortrle.•.•_.•••_••••...••. _.... S,1,201.10 ]91,e2s,W ••••.• __ •. _ 47B,447.00 J,Jt4,00 ••.. _._ ••••• 2.1&4.150 68,719,&'1 •••••••••..•. _.._._ ••••• 

Wj?N~~:::\\••::::::::;;;.·1 ~~i Ii:.J.....i.:.:.i.:.:.••.•.,•.•.•.:~:m:oo.::.}. \.\.\.\.\\l;;;: ;.:.:.:.c.c.•.il.r.\.:.:~.. :., ~.:.~: ~:::~~~:;. E~ lll,'.,,~'" ;:;;::l;;;

14th Ne,," york•••.••. ...••••••.•••••••••••.• _..•.•••••••••_ 2SthN~",Yert 1 11ll.1!l5.1ll 3B,eli,-00 ••••••••••_. 2.200.00 .••.••• 11.~19oo •••••••••• le.486.B7 IO,412.l/lI J.Il65.86 

lothOble........... •• •••••.. . B,428.{lll 2rol1.00 ••••••••••.. 1 38,Mo.oo •.••••••••••. "' •••••••••..•••••• ' 12,(00.00 3,~21.oo ~.617.oo

::~~~:.~.;"'~;:::~:,~.::~::::;I::;:: ~:I~~I::::~:FI·:::~~~,I:~~·::::::,,::::
 

, 

U..,d lor On .lora8~ J"n~ 30, 11'1:16

manu· , , 1-----,----,--­ facturln, 

cham· 

U..,.llor for. pagoeand 

Ulylng (nol ~~:)' ;';et el'rr U I+-~l prr rent 21''111I1'r e"er 14 P<'r all'd l"eto"., 14 21_:U Not Ove, J4 21-2t 14-21 por 14·21 ~r ooot JI'"' ""nl alcohol Cl'nt al...hel cent a1oobol) wlue! Jl"r~"t por rent /ll'r ront JI"I" Cl'nt nleohol oont n1oobol eJro~.el olcohel elrohol Blcohel alcohol 

)4 Il<'r (unt fI\'~r

"leohol) ""' I 

-~r-,-~-·"-'i·r?·"·"·r········-·-·-·-·-··-·---I-,- .•-·,','~·'-"-I 1, ~2(1 -lei M 6r, II.'A 3~ 2, 421, :u>J. IJ.4 4,\4, 80 I--.-'"-"'-ro-I-,-,·,,·~-,.-oo-II-,·.·"· ..•.00-1-,,-.-~-,-.-'.'-'.-00+""'.'.".,',',.,',+,-,','«­.•

*Oflll~rl~~l.~:::::·:·· :·'·" I~: fo1l.~.6.l. ~:~::~~ •.. m.~~::~ ~~_~. 1l.1,~:~ 41,2Ig.B7 l07.97 ti33.~13.67 1.202.01.~.7'.1 1,40000 

awn... ..•.•..... .... ..... -·-··~ji.·M·:::::::::::: -----·······i/(PS&8S··-········ ~~!:::~~~.......... ..... Go, 407. 00 \1M 00 :::.••••:::: ••••.. . :::::. :::::::::: .•.••KMi-711 ll. 681. S'> •.••••• ". • -3.i;38il: 7~' ro, I'm.32 :::::::::: 

Laul~enn::::::::::: :~~~::::~::~:: ::::::::::::.: ::::~:: - ."" •••••.•••. --.••.• --. 1&2. 00 ••••••••..••. .••••. 7, 522. 00 _. """""'. _....••__ . 

M...'!SAl)hlll'l'tt"•• _..•_._.... _ .••••••••.•_:... -•..:: :::::::::::: :'::::::::::::. J ~.~ :.:::::::::: :::::::::: ~~:gg :::::::::::::..'" t,}iiM~:'.~~,.m.;,:.•.:.:.. :.':. C. C. C.:.:.:.:.•..::.'.'.:.:.:.:.-:. ::::;~.:f~:~: :::::i:i~:~~ :: :.:.:::.. ::: :::::.: ::.. ..::.: :.:;~:i,b: j'.:~~7,..:~S,· -----~7r 1iJ ..•••..." eoo. 00 .. " . U H _. '" ~1!Il.W - ···'·4j;lr..fSi· .. ··T4iJ~:i.· :::::::::: 

l~ll Now Jon_'y _.._ .. __ - ''-if-il,'iiii- "';5: 52~:OO' :::::::::::: 26: ~r M- :::::::::: 2, i:l{: S2 ." 2:jj2'-(15- SJ. ~~l: etINol"J"'"y.••_•••• __ ••.••• __ •• 2f,t:HI.oo 29,.193,50............ J.0Il2.00 • __ •••••.• J,o:l7.~~ 2,4r,~.il 31,03.1.50
 

mN'.wye'k. .•.... __ ... rl(J,.IOf,,'O [00.5001.\0 •... _....... 17,000.00 _......... 318>11.'" 18.203.00 75l,ll70.50
 

zrtNfwYork•..._•••• ..••• __ .. 42'.l••~O,0I1 ~iS,461.00 _.................... 63:915.00 22.iOO.r.o !I01l,~os.40
 

3(1 l"ro.. York...... 200.00 450.00 .•••• _.......... __ ..••••••• .2,8.\9_00 5.007.6(1 10.205.00
 

Wbtj"'1 Yerk•. __ ...• 3,510.00 17,720.MJ __ __ •.•••. 1,(l.H.63 1,842.7Q ;5.2501.25
 

~,m, N~ \~,~~.•-.•--••••• -- - ····T~i·iI,:Y -"'~iW~oo- ""ii;6iili5- --'iso'oo' M Ir:· J ,l:~ ~~;m: :>,·orlbCllfOlln...... __ ::::::::::::...' '!lioo' -. m.DO ~~b08~"" --- - roo···(iJ --'jili:DO ." . _..... t29.00 -{iz:iii" :::::::::: 11, &I!. 78 

e.••••••• __ •••.•. ...• 19, Dol • \!0 10000("d-'0 3.570. C1 42, 06i. )2 12(;.00 ffiJ.ll8 222..\i ••..•.•.•• 500,512.76 

Mr~~~~~yi~:"tiff::::.. ": : ~.~.I. .. 50.00 :::::::::::: ..•••~::~_~••.•_...... .1~:~~ ~4:~ ""'.. lt~:~g Rh "'l"i'~ """a•••..... "" ....•••• "'1'" --................ --......... M.oo ~.rot.OO
 

W!~~~n~r!ln~~~:::::::::.. ..i;f..iil· iii ..iras;j: ~a' ~:: ::::::::: :::: --..::: :::::::::: i::i: ~g -Jr~' "... l~; g~ ~~

TetoL.••. _...•..•_ __ 2.300'II~i.4712'~76.J911 ..'1.11· 1li,41l.~.~1 ~.~.002'~~ll.M4.80 BW.23t,,~ no, 1(i7. Q5 2,021.\l'1 le,IlM,761.2i 

T"llI1lorn.reu'le~JllneJO.lg2.\•• J,!J.le,lW).:Illll,21~,1l5t.gg 236.62\1.07 123211,288.4313.81J.10 t,77I,eOO,oo 1362,500.30 2,M3.~7Il7.49J.001.2t

oo:iJ~,i:iir . 10,~02.35

:m,OItl.frl 

2fIO,17e.MJ 

3~,J~UO

42.337.00 ., .• __ ••,. 

27tJ, ~~~

·--T7i..i:iiJ' ......•-­

1ll.IlIJ.m B.825.S< 

),IJ5,00 ••••..•• _ 1,300,bO • 

'"i;i'il:i:w' :::::::~:: 16.~OO.20 . 

8.Zll.813.lI2 ' .1,389.15 

!l.7~O,7~30 37,M2.112 

r --'-----'-~
T"BLF; 77,-CIfAlIlJ'AGNE, SPARKLl)';O W!:>(FS, ).:>(0 ARTIFICIALLY CAllBONAT};D 'WINES DEPOSITEB ni, W,1'HDnAW~ FnoJ>l, AX]) REJ>lAIN1/.;(, IN Bom>F.1> WDIEHI.t:B _'1010 B0101D<:D STOlll.:TIOo;;r;" YEAR ENDE]) JUNE aD, 1926, BY COLL};CTlON DIBTUICTS 

[Mat"mont in bol,tle.-;] 

Recoh'c'l rrom other I'I'ram,.. l.ln ~torn~e, ./ uly 1, Ijl20 Pro,lucoJ '-. ~ ~ . ,_~-" \-,~.::n:":"'''i,:,,.,m'~:::'-'IReturned lerred to from ]);,,"1<:1 1 winery otber "Mn~, One-hnll Ono·baH (quarts) containers Piot, QtllLrts ,Pinl,s .Qu"'l~ pillLS I,inr~ 0""" (pint.) 

1st Celiloruln_..... .. ._ .. ,._._ 2lJ4, Iq~ 1:::'<, JT~ "th Calirornia __ .._.. .... _ • _ ~I, 200 2?, f':\1 1st llIitlOl.'••• ._••_. ._..__ .. .. _•• __ J. ~7'i 1st Mi..ouri ._.. • __.____ _ _ • .. ," 338, Y~U <10), U",' 1st New Jersey __ • .. __ .. _._ .. __ ._.. _ f" 4~~ ,w,s~

l~t Nc'" York • .. ._._•• _ I, 5~6 ~, ~lf, 2li Now ~·~r~....._•• _. .... _... •• ._ .. .. • 1, ,80 ,~~

I.th New Y,"k__• _. .. _ __ '17, 121 ~" .','f> 2']lb Noll' York __ _._ _.. ._._. 7.800 575,771 1::''i,Viil -'-ooli- ··'4:i;ir2ii- --'3ii;i1~· :::::::::: :::::::::: :::::::::: :::::::::~ IQl.h Oh,,'...... __. ._ 9,ZH ,\7, [:,\2 'lJ,4,O, RhoJ. l'loud ._..._. .._••• __ ._••_ 35:, 

::'~"I;; ::~;; ;:: ;;:"~- :::;~;;;: ::::::;~: -­ T,'t~l. .. _..._.... __ .. . __ ._"_ 17,20(1 17. 04~ I, J25, ('Or, 

T~~"] Inr }'OH' ende,] ,June :JO, 1925 ... ._._ •• J7, l~,l 1,:nO.072 I 56:Ull 

Wil.I\{lrawn roc TrHn,. Con".,.t",1 ioto or.m Cloirnbd "" lO<L "I> On BLDrRgo, Juno 30, W26 l,rRusler Lo ~1 her [,'''Oll "'~nD ,.~or.~"

Di,(r!ct ---T---+.':'":':":'":':'i":CO:":":":':'.1 Co 01,1",,. COni-nil,.. I 

Pints er~ Pi"ts (,~.rl' Y t : Quarto One·ball "",. I Q""'I 1Ifog_ . (~uall'\ ,m s . • ]Jlnt~ • ~. DUrn.II 

l~t ('~J,[Otni8 ......_.. __ ..... ._._. ~,28g -.,.,.".,,,•.-".,.,.,,- .-,.".,.,,-,---- ·-'·,·'·00··-·',·,·,·,--·'·00-·--'·,-,-'---,'----:"""",,'<0', ~I~ fl~,r.\i(~rni" __ ._.___________________ 40 2(I/j 210 _ ••_._. •• 'lli ~5 ••• _" 31,93~ :ll,:I9S . "­

::~ ~'ii~~~~ ...i···· ----:::::::::::::::: 288 ---'--480' ----------, -- .--.-....-.... -..-.-----. ----jj;:jiii- '---~~iR2- :::::::::: 984 I, 176 .-.....--. 

Ht ".w Jcr<e}' _... 2r" 12 ..-- -- ----..... "-~;~nlJ :: :::::::::: 583 733 •__ .. _._._. . 3~:~:fr ~: i~ I:::::::::: 

"l Now Yurk .. _ . 48 (8 __ • _.. __ _ _ _ .__ __._ .._.. __ 1,488 3, I~S _ 1.1 New Yr"k .••••.•.•_._••_ 30 ~40 __ ... _.. __ .. _ • ._.__ ". ••••••_••__ .__ • __ • •• 1,3H n~ _._ .. __ , 

212 

Hth New York .. •__ ... __ • 481 ~~ ..__ •• _._ 78 105 ~O,572 SO,39~

2>th New York .. _._. ~,ZJ6 ~U; •• _.... 3,995 851 .2,047 ,400 -8;"739­ 603,521 WD.~IZ

,(1(1101010 .. _.•. .... I,O'll) (:;5 ......... _ •• ••• _._... " , c__ ..._ 9,244 67,J8843,:,I42 Rbode Island... •__ •• __ ......... __ _.. _.._•. __ .. ".. • __ •• • •__._ ~53 6 

TolaL .. .. _.................... 1".7~1 ~.8f1'1 12,~'ifl ~lll.(ICfO ~~I~I 12.249 8,52'J ]7,983 1,300,493 WI. 415 

Tol~lfOrYearCndodJune3D,l\12;· __ .. _.. I~ 11.572 112."li0"l" 19.17(; ~~ __ ._. IO,8ll9 17,044 1,325,9116 55D,323 
TAB1,E 79,-Sw~';T "\\'INllS FOllT1J'lr,r, \VrTH GRAPE BRANDI', lINDf;R TIlE ACT Ol" FlllHlCARY 24, UllO, AND -T\IlU;UY W1TlIDRAWN nlOM 

DlciTILLERIES AYD DONDBf) \\'AREROI)S.uS AND t!SED POR TillS Punpo~E, Yf;AH ENDED J1)Nl': ao, 1926, flY COLLECTION Dl:ITRleTS AND IlY J(UiDS 

Dl"ckbcrry Mr.dol... MlliClltel Port 1___ AlI.-r .A ll," Delore Afte, Befero Delom All"r Fldn,. I A(1~t I Be[or-"-'I-'~""-' lorlin",,· fQ,r·itl",,- [orrifi",,· Inrl·jficn­ forl,lnCl!' fo,lift",,· fOfWI",,· fo,lIftc!l. [ortlfi",· [o...ill"". forl-Itk.· 

l,ion lion lion \ion 'lOll lI'm lion lion t.lon Hon '", 

Dmll(ly

Disr.ritl ll.'md (I.., }lorn," o;nllons) JO'liftca1111"

I,t California__ ~7.\.1l.'1_ ;!Ill, ~n 02 300.181.07 33, ,\~;\. 40 31', .nl.ld 6.853.37 8, 2nl. 72 ;j~ij, 834. 49 052.018. ;141 M2.6~" 20 ":'I!I. G7~. 41 ~lhCnlifomla_ .•_.. _. ~7.17U3 ~.G5I.n(J ~,072.(.\ .•.. •..•• . __ ...•.•.. __ ..• W,482.~O H,12~,bQ 48,81l9.9B 56,780U J7~.;B5.11

l~l!'>ewJorHCy__ .__ ,\.~7." .... •..•. . _ ;.... •.•• •...••.. •.•_._. . 11,751.00 

,lthNewJersoy._____ "1";.1 .• •.. •..•••. ••. •..••.••• . ..••. _ _ ..•... 1,~2.00

2m. 0.9, 'lB 

l~. 7\16.07 

1, 44.'. 00 

Mi~~~~yf·~~k:-··- g:n ----------.: :::::::.__ : : -------.:::: ::: --- --':;:;052:87- "·"8:oi2:~ lOth(jhip __ ._________ O,7,l'J_J --------- -........... 563.20 r,M ~z I..... . --------- - --- --- --- --- 12.2U,o;.25 13,R55.~3
 

lBt!! (~,~:~;-·········I-.=,.c::~c;::~+,c,:,c,:"c.:"'+C:JDl=':. 'CC.=.'=2 oo '~~;~'I--;:y,37 ~,~~~~ ... ~~, 16 1 .;~~~~~~~~- .~;; ;~~~~l~~:~~:~~·,'~;~: ~~;-~~'I' 878,m18 2]. 41H,1 

'J'o!al ,wcol wInes (wino Whlie gallon.) 

I ~n.. Bcforo .'1.[1", Refo'e Aftor Deforo .An ..r Boforo All"r Bdom Antr 13efom 1 1 

__' 1[O'{i::'ca. fo~\~~;\. !orl.iOC•.l.ion lorli/lClllJoll 1_'_"'_t;_~~_~_·_I-'"-"-\~-',-rn-. I_'_"'i,i_~~_"_·_I-"-""-"-~-"-·+-'-"'-';-~-'~--· 1.-.-'.'.-i.'-.I,-.·;->-I-'"-'-"'-"-"a-'-"-' 1_,"_'_I.'IT~·c"_"_"_"_

I8r C~liramia_._ ••••••_... ~7n. 1ro (l') IJ, 0'.11, ~U5, 9(j •••••••• 7.404_ 98 2, 4~1, 2,c.l r}( 2, 738, 713. 50 _ 0, 711. 93 

nih Callfornia. .•... 132, o[),'), Il'I 14rd72.9~ ••..••••.••... •..••_ ----,'.'••<'..00.•. _','.',,_., 3'7,~U~.J7 424,500.08 

1:h ~o.,:,JJ;':,;';;::~:::::::I:::::::::: ::::: _B,~:U_':': ~~::~:~~ .:::: :::::::: :::: _. ~...... ~:~:~ 3i:mU 18t "ow ¥o'k ..••.••.• ...•. ...••.• ._._ .••. , ..••••..• •. _.•..•. _ )7,500.00 19_(<<1.42 17,500.00 10, 1iOO. 4Z 

28tb }lcwy,"~ ----- -- ------------ -----.- l,~.. ~~.·••. "",.,,~~.~ 1 -- ------...... 17,810.25 20. m. 4Q

',!',~ ~h,•.)~ ••.. --•••••,." .. I---o~"... oo..•.. "_••. ,n 17, 871. g4 10,942.2,', u '" "" ""-U' 1.1~7.40 1,459.10 ••••• ..••• _ 42,007.12 H.4r,7_27 

o " '~(l~I.. ...__ _... ;~ 00 ~70_ 2: -;:;;~;~~~;- ';:;~;, m --~;.-~~~~;. ::;:~~:~~-I"'.;::'"c,;c;.cF',o"'.,::,C,.C,:0 ~,::: 1-;;~c,.c:~;.,c:c,clo,."""o'c.c;;;;-,.oOOcl--;-~~: ::::: 73 3 

'. 
----------

----

---

H; , , R:h:PORI 0." CO.M.MISSlOKER OF INTERKAL REVENUE 171 170 ·REPOJl1'· OF C(lMMISSIONER 01" INTERN-AL' REVENUE 

T.\Ri;r. 52,-WIN],J SHIPPLD QR DELIVERED FOR SACRAMENTAL PURPOSES, to T ...BLE 80.-BBAl'DY vt'lTHDX... WN FROM BONDED 'WAREHOUSES AND REMOVED " ~10NTH8' PEll.IOD E-"':DED JIINE aa, 1!l26, BY ADllnNISTRATIVE DIBTJUCTfl DIRECT FROII! FRUIT DISTILLERlE5 TO WINERrES FOR THE FORTn'ICA:rlOX 01" 

" SWEET WINE, YEAR ENDED JuJoO.E 30, 1126, BY COLLECTIOX DI6TDICTEJ, IH"\~lnr"l in wlllC gallon,1 

Di,lriO. 'I'8~ gellons m"ricl, DO',:,~.~li" Ilm!.o't,(1 Ui;;I,tiCI wme '"ne 

1St CalilMnia.•. ••• _. •• _••••. . • • •. . __ .. __ . __ 571.810.4 Ctb (0);/oro\"'-_.• ."•• •.. _ .••.••• •••.•••••.•.••..... _ 78.6.';1.1 DiJ;trld No. U, H~ ll;"rict Ko. 1, IIIlnols_. _....•••••••__ ••• _ ___ • _. •••••••.•••••_ . ••• 2.598-4 Maine Western Wl,cons;n_ •.••_••._••• _. "1 2, 752. 64 181 New Y"'k. .... ... ... ... .•••.•••••• •••.•••••.•••.. 3. SOl B ",'W flllIllpsbin> .__ 2,0ll7.33 Minnp501·n __ .... 2dNe"·York••_•••.••.••.•..... • _•• _•••.•••• _ _ .. 5,7117.0 yennont............ LOM.30
 Nortll Dakota. 28lh New YorlL. . _.. ..... .••.•••• ••• • __ •••••••••..••.••. 310,( lsL Ohio._ _•..••.•.•.•.•.. ' . •••••••••• __ _ . __ ._ :\lllSSIIchus.n'•..... ':1 ~2, IJI. 20 9,3~7.0 RhodeIslalld ... 1,701.,6 Total.•••.•••.

Total (,78, 4.:16. 0 ---I TOW•.•• _ _..•••.I ~1,717.23 District No. 15 , ,----

Bef~", forti· 

l1uatlon 

Tax oaU<I1I.O n-i~.goUOfi'

1. !Ho, 8Tl. 8 n. (~.~, 171. LO 71~. 79'2 0 ~. ",], 'J71.:,o 

!~;:~~~~:::~~~;~~;:;;;;~;::~~::~~~~~~~~~~;::::::::::"~~~I 1,07~.607.4 4. :!lin.•,& ~7

80S. 882 ;; a, ~S!\. ~'l~. zg 

!"..:.Il, 302. 1 , 2. :;29. zgS ,:, J926 •••• 1)87,301. 9 I 2, !lOf>, 00".1)8 

, ,

, 

D=p.,tir. IIrnJ>.OlICd wme wme 

4,3fA!- 80
 2'J, 57l. 2:J
 ~020, «I
 

30,958,28 

. 

Iowa .•--.... 10'147.901••-•...•.• , Disl~;cl Ko. 2.: . I I ---­ Nebuslte•••••••••••• _ 6,:1114.60 __ •... _..• E""tem};ew 1 orlt •.. 1,~fI.l,6lI3.60, 13,158.60 Soutb Dekot8_ •• _•• _. 2,036.25 ••.•..••.• 

,I SUMMARY.....W'DO:-Ml JhR~~~~l~\i:lF:.Bri~ ¥1..zrll"l0~iAF~bt¥O:' ~~I_~~KET, WINE, Con"rctlcut. . __ ... 12, \22. to
 

TotaL._ .1 1,417,1 5.70
 'I'Ot81..". __ .........
 13,158 60 

WIne Distric! No, 3; Western D"trict No. 16:

1 forl.ifi.ad York._ ••..• _•• _••.•••_ 33, iSI. 2~ M!:lSQurL.•.• Broudy u~d ------T-----­ District No. ~: WcsWrn KnuSlls .•••••... Fi~cal rear I Pr,.llnsl-·lvauia•• _. __ •• 21,:?"JO,69 I . 

18,478. 75 ' 

13,004.54 

e, 183, 7~

7a2.0~

19,930. ;H 

_ Sontbern l1ltnois 

Di,lriot NO.5: I TotaL••_ :--<w Jer,;.y.••_....... 16,600.~.\ ••••••• .-

Dinnet XCI. 17: 

l'",,"rnP~nDSylvani" 32,500,40 __ . 

WIll' g~llo'jj' TOl~I._.•_.......... 49, 285. 9{) 1-__--­ 'fexus_._•.••••••.• 14.965.85 """"" 7, 7;)).0-14. 01i Oklahoma 2.OS3.U8 _ ~, 1(4.,516.81 J)i,.lriC[ ,,~. d: I ~,S\5.800,26 :\.hryhnoJ"_""""'j 38,97~,oo '£olaL_ _ 1 17,009.83 ." ••.•-- • :l. 73:1. 4.,2. B4 D.I"W3re .. 479.~" --""""1 2.OJ7.81a.~1 T>i"tricl of Columl>\o _. i " :;'17.:,0 ....:.::.::.::. 1
 ~. ~:>I, ~(iL 05
 I· District No. IS,

Tolal.._ •• __ •••. __ .I 30,~~e.~5 " Colorado . .,_ 3, {a~. 50 Utah_. •.•••..•... ~7~. 50 

District No.•, I New MCIie~._ 1, ef.)'. 20 virginla._••.. 1 l,6Ia.~'l _ TABLE 81.-vt'INE SH11'I'EIl OR DI;Ll\'ER~D Fon SACRAJ>IBNl'AL PunpOSES, W""!Yirginhl........ 2,il<.lL{() _._ •••
 TolaL 5, Til>. 2D FISCAL YEAll BNDED JUNE 30, 1926, BY ST...Tr:S 1'01"1..•••••••••••••' :', G12. 31 l~ District Ko. 1(>; [Btaum'""t ill will" ""llons] District K~. B: .= Montn""._ .. _ ~,095,30

:"forth Caroli""_._ 180,30 tdah~. __ • __ .•••..••.• GlO·4U . 1IIIIi South Carolina._.: 604.15 Wy"",lng_ 315.80 _

Dou","tic. G.orgla•. _._ •. _ I. 784. 00 Imparl",! ! DOHlC,.,(lc IIII1Porled State Bt3!r Tolal ._..... 3,090.50 "" __ .. _._. ".-inc Will" "I Will" wine ',J ., Tot"L 

Distfltt No. 20, 1 

=~

Alabama._ I, 0.\2. ~O Ne""<1' 220,52 n"Jrict X" 9; ''lOr;:I:'~:::: ::::::: 1 :::::::::: Wr>~hingtCln_ S, 409, 10 •••• _ Alash•••• _. 356. 00 New H.'''-l'shire 2,450.13 D,,,,,,'.( 1\'.,. lO; urercn ..• _ .. __ ..••_. 2.041,SO

:1 Arizon" . __ ._ Al..,k,,_ 2'1.9.00 1__ ... _. _ 19.831.95 MS. 08 New .1Cl~Ol'._"_. :'II;"issiPI,j __ ..._ I, ~2b. 75 Arkansas••••• __ 683.25 New /l.tcxico ._••_••• __ 3.0.17. W 1. _ _~I~I'Ilmo. ._•. _••, 9;);1.40

I. California _••••••• 'j 34,301. 27 Ne.... york•••__ ._. _ I, 7~2.. 4Q-',.;j.5 '4J. 1.5>:1.,;0 .Irbns."" .. __ . 1 M2.15 '£"tal .. _._ 10.W'J.~o_l~ Oolorado.. _...... _ 3,1:'85.35 North Carolin" ._. .. 5lJ2.25 LOw.<i",," ..•..•. _ .•.•, ll. 2'JI. 40 CODIl"clieul·. . .._••• H,032.25 Kurth Da!r.ot" ••_._" •__ ~.L;19. ~5 District No. 31: Ohio. • _ '; Del"w"re. •••••_ 5\0. <\~ 3J. 7511. H Tot.l,) __ . . _._ •. 14,0,,& 00 Northern Calil~l'IliJ. _I 19, norw Distdc!o{Co]umhi" •••_ 8, 11>(;.00 Oklahoma. ._._•••• _••• ~. ~30, 9S Di,,,irt :>-':0.11; Navada ... _.. _._. _... 2l L 51 I.:.:::.::.:..:.

, Florids. ._•••• __ __I 4, 13<•. !l~ Or"~on..__ ._." __ • __ ._._ 3, O-l~ JO K,·ntucky. 1 3,~~9.95 OMr~'o- •••• ._.,•••• 1,978,50 I'<nnsyJvania. • (,1. KG."~ TotaL__ ••.•••.•••. 1(>,341,50 II"wolt ._. __ •••_. __ Truncssec __ ••••••_.•. , ~~O.OO I' 393 GO PMto Rico....••••••••••• 754 00 

736.40 Rhode Isllllld•• __ •__._._. 4,:«7,1)6 '"~"----------- -- ----I TOIal..•_ 4.119 gS • Dislrict No. 32: Illinois ._••• _•• 40,383. :10 ,sCluth U"",lill" _ f.Il2.75 Southom California._ 10, ;-lll.. >l-J IndLw"-_._••• "__ _ _. 13, 330. ~p South D"kota•.•_._._._._ ~,39l. 30 • DiSlrictNo.12' , : , ArizoDII_._ S\a.08 ,, lo"·~_. • ••••••••_ 1l.52:l. 9~ Tann,,",",e. __• ._. • 02~.W OlliO. •.•••.•••..• JI.2·m60

,•,I >:'nn,,,-, .• ._•• _ 7,41g.70 '1'","-' •• • ._ 16,271. 35 "'nclligan._ .••_••• " 17,l93.rA I --­ Tot"1.. .••_•••_.... ll'MI.Oll-------... K eotueky.. ". __ ._. 3,710.40 Ut"h .•.••••_••••• _•••• _•• 616.00 , 

1 

!1 LOllisiana •••• _._ 13,087.40 Vermont. 1,134.80 ToW•. "_ ~S. .J39.:!3 Dislrict No.:l3' B"""I.1L 36& 10 MloIIl"

Morylond •••• • 3,0\\0,64 V'rglm" •.•_•.. • ._ 1,75-1. CA DL'lrictNo.13, ----­ Di>mct 1'0. 21: P"r!o _. ••••• __ •• _ ~l, 4:JS. 77 W fl..'h;nrton, ••••.••• _•. __ 10,134.10 Indi8na._. ._ •••••• ll, (114. 50 Itl"" ....••••••.• 591l..00 'I Massacbus"t(.>._ •• _. 25. 112. 30 We,t Vugm,a_ ..•_.•_, _ 3, 136. 00 ~orlbern Illinoi, .• 41,430.70 ... Michigan••• •.•_ 18,3';1.64 Wisc~lIsln_ '13,492.29 ,I' J>u51~m Wisconsin.. _. n, 339, 04 1-=--=--=.:.:= TO\ul••• 1.875,60LI7113,l5S.00 Minnewt"" .• •.•• ,,~ 4».1 4l! W)'OIIling.... , 013). &I i

II' Mississlppi_._._•••••••••• -1:527:65 T<>I~l. __ •. _ 70, 2M. 24 Onl",llDtnl •... __ •• 1.888,759.77 MissourL__ •••• _ .. 14,788. 24 '",ill ---- _ __I 2,1'15.075. >l-J T13, l~S.,;o Montana_•••••• _•••••.•_.) 2.571.55 

d Nebraska._•• _••••••.•••. _ d,(>;;7.&1 Orand lDtoL•••_••• 2, 258, 234.43 

~.~
,. 

TARLE 84.-STATE~IF."·TO)',NUMllEIl OJ' ,'\RR~~WrS, SEI1URJ,lS, ETC., nY F~JDI·~nAl, PnormliTIOl> DfTlF.CTOnS ;\),·U BY Gr..'H:nAI. PnOllllllTION 

AGEl'lTS DUllING JUl.Y AND AVUUBT, 192fi 

I ' 

,\utomo· V.JU!' of hll... utomobllM ...Ited Sl!11l!<l 

Cid"" 

."'llred 

\\'In~

oel..,.-l 

11';11< 

J7'11I1I'" 

[.11.1>0 

42.00 .. ••••... In. 00 an. 00 

7rl.i~, 00 322.~f, _•••••••••• " 4.'>8.1)(', r•••• .-_._••• 

1>1011 

U'll'or 

",I."d 

lI'in~

~.lImu

17.00 

Im.~'

;{;2.2,\ 

.117.00 

~,3ilg.1JIl

~2~. f,Q 

1. ~S(]. 00 J07.oo 

1.348,2" 

11'1"" 

gclZom 

187,030. 00 :; 13, BOO, 00 

5,ruU:~ --­ :; ·"·a.·ii.ill.'OO 

19,175,00 •••••. _..... 15 4.S85.00 57,017.00 . •••••••• .~7 31.11'27.00 

2,890.00 •••• __ •••••• '.!2 Il, 800. 00 4ll.00 2' 1.300.00 

•••••• •••••• 950.00 ••_......... 7 '2, fl.'>O. 00 .... ~D.7r··· 1lJ2.iiil 1,9"''''100 .•••••• __ •.• &I 2~925.00

21.Jf\.~OO :U,mo.oo ._....,_ 20 7,~.00

··:iii;217:oo······iiii:ii'j 160,457.00 •••••• _...... OIl 2Il,Pl7,OO 

~~~:~ 10:~~ ···i;8Oii:oo· ~:~:~' '--....."-' ..... "2' ······~5i):oo

33,~'18.1l\ J,30~.42 5i<,>JSj.00 ._....... 20 2,1,700.00 

O,2rJj.OO 7-15.00 ••_......... H.5W,OO .••".,,_... (; 1,(100,00 2mU7 mOi 3,411.00 •. _._....... 3 1,2611.00 7iUll ••••.••..••• 1:00' 9,600.00 _........ & 1,000,00 

4~,~12..\O ;JQ.I.2t, •••••••• __ • &0, 6711. 00 275:00 3!1 1'2,&2.1.00 O.0ll83~ ~.cJ,l2.S5 .. .•••• 7,400.00 ••••.....•.• I~ 8.425·00 

···;~~rr~······;;.f~·:::::~;:~: ···i~f~E~· :::::::::J ~t!i5 Jr,7S'1.21 97,1IIl ••••••••••• _ .'14,r05.87 . __ ••••••• 1 60 l!3,22..'i.OO 

l.nJ.8-1 -'11.27 'J-l.934.00 ••••.••• __ ••[ lol tl.600.oo 

·····~:7ij:~r ~n~ "·i:i.iio:ilcY ~:~~ :::::::::::: I~ U~:~ 4,&12.81 '2, ,II. 7fo 3'2,2-l1.00 _•••••.. ,._. 30 8,30100 

1,267.00 4.&0 _._._....... 18.01,.00 8 ano.oo 

;&3:~ I'~TI' ······47:00­ 4,~:~ -........... I,:::, 8.452.00 15.00 ••••.•.••••• 100.00 6 I,m.oo 13.00 157.00 fo,mOO 3 1lOO.00 134.542.00 \3.lliOO ""7;6&.00 1,.857.00 ······ii3:oi' 233 lM,2ll300 

'lI;ll.3(lll,00 2.2lE.00 .••••••••... oo.4~1.00 3,105.00 50 2ll,7tlO.OO 

2OS.M 2(12.\ •••• ••• '2,642.00 _.. 7 3,1lOO, 00 

15,1l4.00 ]5,177,00 10,100.00 1:1,548.00 __ •••••••••• 36 19,000.00 

IiM.OO 2OO.M ••_._0...... g,I(>5.00 12 4,m.00 

Slliril~

:o.oi1l>1 

lI'j,,~

~CUcM

~,~,()& 50 llW.oo 

1!l'l.fIJ 

!!5K!!l 

315.00 

'r,]. IN 

1"• .0.00 I 3l L.ll 

2, ~[jjl 00 2. J.l3: 02 

b,717.30 

W2.00 

MU.OO II.M110 r;I,'. on 1f,2 02 

001.00 

2,404.00 

J:;.\lS.~:;

~m.oo

4.000. ,.\ 

2, ,09.00 

3,211. [,(l 

. U. ~27. 25 102.25 

1.6M.B2 

I, Z-Il. 2.S 

801.00 

1,126.14

"'-M1,08,00 

4,P. 5(1 

20, fJ6.l.00 3.7.'12.00 :100. S, 

m, \.\7. 00 65(1, 25 

" 

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67 2 

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nLotUl­

.,. Slills Blill-I--}·nr. 

___ ...or""_ menlnn<;

--------1-­ i--I-~i---1---I~-i

1=:~:::::::::::::::::::::::::: ~:;.'

if[@}_~t~~~li~~~~~~~~jj ~l:~~~~ ~~~~~ ~~~~ mmlct of Ooluml>\;I •••••• •••••_ 11 

b~r::I~::: ::::::::::::::::::::::::: j~ IJnwaIJ.••....•• •__ •••••...••••• (> 

Idaho•••• •••••••••••••••••••• __ 11, 

Illlnols•. ._•......•• __ ••••••••••. 103 

In,H'.lta..••••.•.. _•••.•_ •••• ... 

!~~~~~~:~~~~~~~~~~~~~~~~~~~~~~::::::i5~: ~~:~j,m;C:::::::::: ::::::::::::::'...····of -.....iii" - MllS'8Ob""'llls•• _.................. 5 Mkhllan _.•••••••••.••••.•.••••••••. Mlnnesotll __ ••••••....•••.••• 17 

E~=:~:::::::::::::::::::::::: l~ l\cbrasta. __ ....................•.•.........' 

l\cvada_._......................... , l\ew nBmps\)lro. _' , ......•........... _ l\c lc'""y.•..•...., .•.•.•••.••••.••.••••. --••....i,S•• l\ ~f.li""._ .-. ........• .' ;;;. Z'I l'ew york......................... w 

:-;mth Cl:nJlinB••••••••• _.......... 311l 3117 S"mth D..hlll.•••..••_............. .••••••••• 32 Ohio_•••••••••••_.................. 17 10 

Oklahom :................ 28 {} 
---

TAIlLr. 84,-STATI>MENT or NUMBER OP AJlI!};S'I'H, SEJZUnlcH, BTC., Dj" FED~;RAI, PnOHlBITLON DlllF:r;TOJ1.8 ANI> BY GE10~IUI. PnOll1Il1T[ON
 

AGENTS ])UJlING JULY ANTl. AuausT, 1925
 

Illielt dlstllltries ood distlllJo~

npJll'll1ll1lS srJred 

'lilI" '81ill 

"'orm. 

Fer· 

meolom 

Spfrlts 

...Iled 

Mall 

ll'loor 

."II(I~

Autom<>­ ,·..Iuo of biles 8otomobllell 

oofwl MJr'ld 

--~~-I-- Wi"" WIn. Wi,.., WI". }tl". }tl". ~oll<m8 g.llo1l.l g.lI""" gil/to", galltml ~.U"""

OreIM............................. 2 J2 10 78 2.2Bi.U 401.~ 4Q_7~ ••w......... J2.Il7O.00 •••.••••••• _ 4 S(l,3I)1(l) )'OD.~·l""'IA.•_. ..•.•••••••• II PoTloRlro......................... 

Rbod.I!lMd •.•. ...••••••••• _ ••••.••.• _ 

17 

m 

4 

I 

5 ---····if:1 

15,005.00 791.00 :1.007.•5 2S9.1ro.1~

_••••••••••_.. 30,012.37 

1G6-.00 

Iri.ro 

1&00 

•••••••.•••• 

...•• 7,00 

13,100.00 

16,&lI.00 

;>&'00 

•••••••••••• 

•••••••••• __ •••_........ 

51; 

4 

i 

36,UO.OO 

S,llXl(l)

,:2,fIOO.oo 

Soulh Carou.n... __ •••••••.....•••••. SUUlblllli.la....................... 

'l'MMWb.•••• ._........... 

g:; 

H 

JI9 

2SO 

4 

M 

44 

S 

17 

000 

lY.l 

2,160 

I.US-oo 

Z'l6.75 

2,210.00 

34.00 

1114.:;0 

26.24 

1~.00

32.~0

l,~oo.oo

•..•••••_... _.....••••._ •••••••••••• r.s,H9,00 

7.1U.00 

18U,505.00 ••••••••.••• ••• _•••••-... 

W 

7

.0 5,Z!iO-OO 

I,~~O-oo

12,6Z1l.00 

V!lTl1l0nL........................... 

Vlrr,lnio..••.. __ • 'l'llla.'..••••..••••••••••••••••••••_. 

1 

261 

36 

I 

201 

3~

1 

14Q

~2

1 

1.601 ~l~

3L~O

3. o:J(J. 00 

1.H7.i2 

4.00 ""'6205:00' ·····j:~oo.. iiii· 172,87 __ .••.•••••• 50.00 

U7,II:n,00 "'i;OM:iif:, 

13,100.00 ••••••••.••_ 

2 

'0 

18 

1,2M.00 

11,400.00 

3,a8O.00 

~·~jDiiton:::::::::::::::::::::::: ~~ ~l~ lQ~ t1,~~~ 3.~~:~ I~~ :::::::::::: 5t~:gJ :::::::::::....-. -2,5·I"'·i(iM:iiJ WmVJl'llinlL••.•.•••.••••••••_... 8 1 1 ~O 497 00 S~O.OO 12.00 ...•••..•••_ 1,532.00 •••_........ 21 11,6.50.00 

Wlsronrin_ __ _._........... I ro 1.(1;3 f.:2 37.001.00 I~oo •.•.•••.•••• 22,210-00 2 2,250.00 

Wyomlpg•••.•........•••••••. ·····:--oc'c'+-o""Oj. I ~1_:::_.::·"cc~c·'1 c_:::_.::''':;::OO",_::c::~:::·'cOO~f·c--c·c--c·c--~--+_::'c'c·""~·~OO~:·c··c··c·~··c·::··'1· -ccc'~ 2, zoo. 00
 

'1'01-111 .•. _.......•••••••.•••••1 2.143 2.40 1,IZS 21,OJOltDi,SIZ~1 LH\Ul8.M 1:13,001.44 ~~.3U,OO l,liGO,017.87 1 ~,52!l.00 1.1581 :;r,g,W1,OO
 

· 

.1"""";'" I ,\I1I01lH( ~ l J'",""op, nrrp.I.,1 

'1'''10,1 pr,~"'~<I. 01 Am~unt 01 Age.llt~ I'~r."!\" arre.t~<l 1 loy At!t. Bollt. To!..J ~l" "ppml",," "r.l~ or ioJu,..,d ftTTOoted by Elnto I (1m""", ,'nlur 01 prai,rd vnlu~ ..10<'<1 "ll"""" t1If:~\~ InrurTX'rl in JX'r· h,· )'~d· olD""" on lnfcrr' lnupch­ "' or proJX'Tl)' fl",form­ Ilrorvl )' property iueld'''l to lorm· mlllr... nsslswd mation 1<'",,<1 .."d ftn~ of ~J",,(I ood IPrat<! ",i,un! allOO 01 hlh!~loo by F~d· luml.hNl j;/!Io.d lIot """lrO}'r<l duty eml by ~'E't1.

,.,ll~.lor

d""t<Ol'pd ""~r 10 'lnrt onl" duly "m~ am....rs ~rnl

Oml't'r~

------,--------.--.. ,--------1---1---1----... Al..oomn .••..__ , .__ ••.........••••....•••• __ . ......__ . __ ....•••••... 1.•••••• _
 182

~: :~~: .,n :::::::.:::: :::::::::::: ::::..::=:1:::::::::: ~r~~&~·~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ l~~~~~~~~~ ~~~i'" ... ~~: m.'.. _. _::::: :::::::::::: ::::..:::: :::::::::.­ ror. '" 

••:::: 2 "12"00:00 .....~~.~ -050:OCI :~:::::~: __ :::::::::::: :::::.::::,:::::::::: I~

.••.. .• ....• .••. 397.00 

tm~ :::::::::::: ~~:::::~:~: :::::::::t~:::::~:

M I ..::~.:::: :::::'j' l'fH-~' ::!n!;.~~· ,:;,:,:,r,!,~:.:.j :'::':':i;=ij:"'::IW~~~ ..'.~.~:.: MB=,o'U••II __ _..•...1........ 26li 00 ""," 
 

°f~ ~}~~~~~~ ;:;;;~~~;~~; ~~~~~~~~~l~~~~~~~~ ~~

········.·.••••••1 1< ·••• ;;;ii
 - ····1 :: .~~::~::~~

......_-.- -.__ _-.. ......-..... '" ····$5i4.-75- --...~:~. :::::::::: :::::::::: '" no

22'-50' '''-'·10:00' ::::::..•........:. "." 

8t~

•
 

'" 

"• "'• '" 

~la

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 "
 '00 

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100' •••.••--•. 

" 1 

8,~f;l ""'456:00' :::::::::::: :::::::: m __ •.:::: ::::::::.. .- .•••.•-..... 1,800.00 __ ••••..•.•_••.•• _ ••.. _..... ¥1 It~

.. _­ -.... --.::: :::::::::::. ~~~ ::::::~~:~~: ::.. :.: :.:.:.: : :.:..-:::::. --­ -

--- •••• "....... ---••••••••••••••-- 24~,6lH_~:i lBG -j' :::::::::: 

2I,J.\~.II~ 135.f~ ··--···6:iil· ::::....- I'a~ ""··--4' ""'..... 3,fJQll.OO •••• __ •••••••• •••• •••••• III , 20.400.00 ••••••• •••••• 4M ,. U~ _..:::::::::::::.....-.... Ir; 

136,495,00 __ •••••••••• •••• 1;~ m 

"

17,174.00 •..••......••. _ 17~ " 41,~,8.> __ •••••••••••••• __ •••• ~7

6,l27.2S ••••••• 1M "'···-54· . - _..::-""-.- ··61;727:00' lki~~i:J - 3<1 

____ •••• __ •• 0.00 1,376.00 ---'••ij'ilij' H2 ,

"

~. Unnun, ::'i;"~ :'~~~~: u}t~~ :::";~,, '::'::::':::<I=b::::::~~~i ,

•

WfllWlng ••••_.... --•••••••••••••• -- •••••- -•••••••••••••• ----••••-- -. ••• •••• ••••• 2, 250. 00 •••••• •••••• •••• •••••• 1:0 I -- ' . --•••••-••••••••••••••• --••••--.. •••••• MlOCl 3,tMlOO •••-••••••- ••••••••:::: ::•• : ••••••:" •••: n·· . TotaL -••••••••-•••••--.... Ii2 2O.tlXloo SOIl,Bi'll.2O 1,048,~lXlI7 Zl I -f--:-""Oj -.. n.----------- .L_-=-.L==:::J.=:::=:J.:=-:=:J.:.~'~'":.·:m1__"">· ..,,·'Jt..~·~·~--~·~·jl I IO,~~~

+ •
 
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• 

TAB1,F, 84.--8TATEMENT or NUMB!!.II. OP ARll.EST8, SEIZURES, ETC., BY PROHIBITION AUMINISTUATOll.B DUltINO THE PERIOD I'ROM _ 

SEPTEMBER 1, 1025, TO JUNE 3D, 1920 

-'-'~---I----I---"-I----I--_1___c_+--I---I,-

Aut". 

ltIohiles 

selwd 

Pomaco 

sci,e,l 

Cider 

"'lwd 

Wine 

~"lted

1>IaILllQllor 

s"!Zod 

Bpirils

sci,ed 

Still Fer· Wurrn~ mentors 

IIIkiL ,1i<1ill"d~~ nnd ,li"rilhn~

aDD"'~LU' ,el,<,,1 

DiSlilleri,·" 

Di,lnol 

Dislri.! No. I' W,,,, gaIL!. lVi", ~all8. Wine ~all8. Wi~e ~"ll,. Wi'" ~a//.. Wi"" valls. Mollle .• __ •.•••••••••••••••• __ ••••••• • •••••• •••. 1,877.00 36.00 ••".". 650.00 ••• ••• _._ •• •••••• If, 

New.Hamp'hire. __ .....•_......... l~ ld .••••••• 2, 3M. 40 280.7.\ 1:>3.87 100.00 3,261.00 . . .___ 39 

Vl\t1!lonL ..• __ j 1 I __ .• . 467.75 34Q.G2 278.00 •. __ •• •••• _ 15 

Muo""hl'IltIU __ ......••••..•.••...•.• _ 11;1 <>I f,g 30,1A0_00 8,503.75 2,071,71; 5.75 6,315.00 __ ._........ 7J }(l"xlel~l.nd ..••_... __ ._ .._._.__ I 31 2:! 392 19,~05_09 lG,9M..'JS 2,S-H.\l{I 18.50 18,700.00 •••• __ ., ._. 45 

D~rl::.~;-······-···-· ... ····-··1__,­ IU :3'W~O'"OO~IFCM~,~·~"~';;"~I~ 4,828.61 833.25 28,276.00 •••.•-•• --·1 185 

---­ $5, 3m. 00 

17,075.00 

6.700.00 

40,800.00 

38,850.00 

104,175. 00 

Value o[ 

nu(olllohll"" "eized 

;~=~:~::"" '" :: I :::: ~"~'j·;~:f~-4::':'~~:j::;~;~:~:~::::;:: '~~"~":iOO:~:'t'.~OO::11:::~:"~:~::::~:~I:i:~i:j~~~;9:~~;:::!:::~::.~:~:t.~::,:I,j'j-~t~8t~;~;j~:t,t,II:::;::~: I!-c'-:c':':'::c7":0:: 

DisL'iaNn.'l,W"'ternNewYork__ (,II lllO (;I :-. 24,83G,00 G,Y1O,07G.OO lm.GIII.OO 38,&12.001 71.YIl.~.OOI • •• 2(11;1 19J,296.00 

DIIL,I., No. 'I, WMt.m Pnllmyl,anie. 190 1 J89 ~~';;'_I~";'~'"' .~'~.~00~1~"'~"'~'~.~00~'~"';;1,0'~';' 00:,~'~'00::J1~..;'~"~"~ro~i~"m~,~""~'~OO~I;'"'"··"·""C'""C'"'I~.:;3J~J I 168. 575. 00 

DlstrictNo.6' =1==1 I ·Eftst~rnP"nnsylvanis __ , ..••••...• 14 r.2 tl •••• 7.271,00 5BO.364,00 641.35 .•••_ 8'J,885.oo •••••••••••• 2IJ 23, Y75. 00 

Now Jersey•...•••• - --------- ---.- 11 loa (;(i :''C':·C'C":I_--'~C':''0':"0":'_1_--"0':"0':'":':OOCI,_'"'C'':':':~=-I_--,=:::·"OO::"I_ ,':'·"O~:':·:OOCI:-C":-C-C"C-C"C'C· f-_'''"+_O':''''"'':::':OO: 

ToW.. _on _u __mu__ • _.... 38 \ IR; I!Il I""c';';;;;;I=";'""~''"";;'"""',I~..;'"';;":"""":OO~I_..;':' :'OO::;,'".+~"=:::;':OO~I~"'"':.':.:"O·"OO~f'"'".."'"..C'~.."·"'F..;;W;'+~~""::;".~'~'~oo~ District NO.6: Maryland __•• __ .. •.•••. ••.• 112 450 160 1,~32 3Y. 619. 50 22,838.75 1.17;.25 69,031.00 97,roO.ro ••••••••••.• 114 U.Qro.oo 

Distri<:tofColumhis_. •••• _ 71 ~7 00 OH #';,008,00 1A3.00 1,&14.00 414,25 53,833.00 .• ~53 143.r.oo.OO00 Delaware -•.•.•••••••.....•-.--..•• =::..::.::.__'_'1----"' l-ccC"e" I---ce''''·c'c·cOO::..I~-c--'":'C'·COOCI,--ccce'C· OO:::..I--c--cC~:.:OO::..I_"':"C"C'"C·:OOCI:'c·C..c'c..c':..c-c-f--':'-I--C':''''"":':'0: 

Total. . __ ••••• _....•••_....••".. 203 1 5;'\1 389 2, 239 FO ';';;'""","".'ID;;,I~~'""~.~'"'·"'"'_I~o';'""O.O·O"+C":""''O."';."'+~'O""'M::;,'.~ro~I'"·".."·"·"..C'".."-II.~o'O.;'+~~:;::,~,"ro:.~oo~ District No.7: 

Virginla•••• ._. ••• __ •• 876 240 126 A,347 lS,12UO 55,501.00 \)"J.OO 1.100,00 876,361.00 •• Q.i.... OO 87 2~337.00

West Virginia•.••.•..••••••-,- -.-. 102 116 22 1.098 ~'C"='C'C'='+-cO'c"='o,·=ro=I--c·='="='~·OO=I_:-:·=~::::OO+_=·=·C'ro,"C'cOO:::"I:"C'e"C'C"C'C-C"+_e"='_I__C'C":~=:':OO; 't'otal. • •••••••,______ ---;;;g-M2 -m1-O.H5 - W,(,!9 2~ 67.7017.50 2.776,00 1,750.00 939.891.00 •• 1145.00 230 100.162.00 

,,' 

District No.8: 

Georg/a. __ ••••• .•• " 

South CaroJ/ns••.•••• __ .... _••••• North ClI1oJlna••.• 

TotaL •••.. _•••••• _•••.. __ •••• __ 

Distrlc~ No.9: Florida••••••• 

District No. 10; 

Louislsna •••. _.••••_••••• 

~~~""iPPL•. __ •••. _•__ •••• _..••__ 

A'kn=-::~:::::::::::::::::: ..__ 
------ ---

_~_---;-""" __~_-~._,,0.­ ",-, 

TABLE 84.-STATEMENT 01" NUIt!BEn OF ArnlltBTS, SJeIZUBEtl, ETC., IlY PUOHlillTION ADltllNISTlurofls DURINO TUE PIlnIaD FROM _ 

SF,I"r~MDEn 1, HI25, TO JUNI': 30, 1926-CollLinllcn. 

Di~lrIeL

District No. 1&: Mwoml ..__ •. ______ ...__ ...._-_ .. Soullll'ru Wlno's••._ ----_.......-
 Ka!Iw ••.. .- --'......_._--_. --_.. 

TolBi••. -... _.._--_. ------_. _.­ DIsu-lct N6. l7: T_........ ____ ............. ____
 (lldab6lDll•••. _. __ • -- .....--_ .. __ . 

TotaL ••.•_ -- ---.......--_._ .._­

Dlml,t No. 13: Colorado. >••••• __"_ --.. -......... Uln\l .•• _.. ....-_._--_. -_._---- Naw Muleo•• _ 

TotllL, ..•... ._-----............
 

Dlsltlct No. 10: Montana.• _. ----.. __ .......__ ....
 Idsbo. __ •. ___ • _.•• __ .....•....•••. Wyomlng_ •••• __ ----............. 

TotBi. _•••••• __ ~~~ ...........-.
 

Dkslrl~t No. 20: Wl.lIbloilon __ ••._. -----..........
 Orftgoll.. __ •_______ .•••_. ____ . _. >._. 

A1Mka. _•••••••• __ • ~~~

...... _....

ToW_ ••••.••.... --_ ... _......_­

. mldt <llillll~rill:l ..n<.l dl'tilling
 "P)Jlll1lLll~ s<'1.~d
 Mw. VllIue of w_ Spirtt.! ~Ial~lill.uor 11"100 Cld~r Porn""" mablll'S BUlOl"ot>llea ...I••d ...I..,d <1<'1 ....1 "cl.ed ••""" \...<1 li/'l«'d Fer, ~ehcd ""I,cd 0"""· Stlll Still. erles mellll'J"Ii 

-----, WIn< u.Ji~. Win, galls. Wint~alla. Wlmoaljj. lVi'" gzll•. Wj,j' goll.o. ~i ~, M, 700. 'll 8, 'SO. 7:3 10,6 a \tI .........­ 819, 1.82 'l~.37~OO ,., .. --200"i2' 

" 

'. 13S""

• 

2, 14~. J7 2':l, ~lH. ~7 6, 11l2. 12 200,640.00 " '00 H 4, S~2. n ],300.00 n. 301. 00 ·····-~T;O:OO I 100,230.00 .. ---...... ---··if" '''~ m 44, ON 3,0'04 62,207.M ~1.0'l4_SO IS. no. otI 12,~OLOO 1 I. 2Zl. 500. 82 2.50.12 I M 2ll, 11 S. 00 

~, \{lJ 8,365.87 9,m~0 ~Sg. (11;1 S9.oo 252, l>22. 00 2S, T.lO. 00 1.0SlI_00 1. __ .____ ;... 124,3:17.00 "' " " ". 2, :l&l 1. 810. 00 filiI. 00 ...-..~~~-1i"1 S,1li6.00 '" .00 121; 8, ~61 IQ, 1&1. 8, 1O,I77.l9 2.0-17.00 69.00 377.240,00 00. 00 II 31, 7~00

I '" = '" ........
 ....__ .- 2,01)"). ~o ~07. 24 ',703.2S 6~, 17S. 00 ... lJ, 000. 00 M ""'8j' .. I , .-..-... g,H!.OO 1,007.00 37,6'15.00 ......_----­ 1.1160.00 -._.............. ......" .. 14, 2,0'01.00 .... ... - -.. -... 2.671.00 gzs.oo ~, 7OQ.00 ---..... _._. 7,~~00 "

, "'" 00 " '';'1 " ._---­ " ® .._-_.­ G.M4.00 1.1t~" 8, 461. ",,00 118,li3:1..00 Z2, 57~ 00 ---- -...--' '" "' "'

m ,~ 17 2.002. .IS 4. rotl.12 4,6!l1.1lIl 8(,6&.00 12,700.00 ....-36­ - .. -gi:oo' "" ~l~

. 

.. 1,51B.37 b9O. .5 1,3S,'.00 10,100.00 " 14, 03!>. 00 982.75 IliIS.lI 31~0~ :::::...:~:I 21,3250 2'l .... - - - _..­ "

3,zoo.OO • " " ... " '"' , 

­

n 1,053 ~. 4'):,\_ 70 0, IdS. 98 ll,~n04 300. 00 I 75,070.24 91.00 00 30.83H10 '"' . • 124. ,~ H. ., 1,08.5 9,357.24 7,011.12 2,7J8.30 ~ool 1M. an 76 .....--- --. no 3~, i5~.OO

M 107.12 

" 

I, ~1l\. 88 1~.on.OO ---....... _- 
 4, IWI. 00 = .m"" .._-_. -- -.. ..._.._- oU:.. a" 671.36 114.7S ecce::::::::! 3,~71.00 , ",,00 " " IH 1,3121 11,'1l.47 7,849.50 I 3.310.73 22SQ i Ibl!, 43G. 75 -_..-.-..... ,0 42, 201l.C10 '" '" 

Distrlol.N9.22; =---=1 ~O~:;;;;;~I 

8outhernCalU",nla --•••- .•..•••••..-.- 12K 2 8 r" 42,',. 00 'I .'iJB.75 7,1I4/J,76 ••••.•••• _ 123,380.00 AfIIODB•...... _ -.... __ .••• __ ...•• 10 100 :m 3Q I,~.oo .6-.... 00 18~.00 .••_. __ ••.. 37,4':16.00
 

TotaL..... __ •••. __ •••••••I~ 29'1I!I37 3l> 8,li4.00, 1'3llII.'SI7'835.7S 160,876.00
 

g:~~~:~~:~: ~~ri~t~r"g:.H"~~.I~:::I~_ I ~: :~:_ l,g~:~ I ~'_~:~~~:.· 1~1,:I.i ;;;::;:? ~:~:~ ;;;::::;;:. Toll'" Mall ~ISI!"J"t~_. .•..•. _-,-••-",,- 9'8071-'-'.-n iro,4W &1~.~7, 77 : 1:.1, 1M, ma, 28 6&1, it.l. ;~ 114r'.7a~. -l7 10. ,~. 0'0." Oll'ratlo"," Dr probibltlOn dl'"olo," • or, 

lDontlLlot JulYan~ An~l:It, 1ll2.1...... 2, Ii;,] 2,441 1,12S e':'C'~=O~lc_'~m:.C"~·'"'~' :'c"'C':'"" '''~';M~·~.';~';'. OO"""~'~'j_ ""'C'C"o'~OO~1 1,660, 017. ~7 Orllll<1 lOlal •• _•• __ •••• .•••.•• 12, 2'17 1~2t81~ 130, S30 I, 2H, .\W- 114,~, /i..'iJ.!l3 8OIl,&I1.20 117.1, Oil\. 47!IZ, 2~9. ~'\lI.31

V"lrId No. 21: ,

N,'vnda

Nor~h~rn

•• Gnlifofnia __ •• __ ••.. __ ••. . 1011 

M HI. :171; 4,oSI i ,~. '-,:10. n 1(1,703. r.:, 2~.Ult,.liri ",~,I:.i11.(JO lJI,420.oo 77 :IJ 2M ~.87~. !>I J,3M.:;0 4, 4S~. 01 _____I~CI~~"- ...... - - - - -. :.IU,340.oo ........ _-.. I~I 3,800. 00
 I I '1

, 

1'0Ial. •.. _..... __ .••_._ .....•••_ 21~ ='~ 40;; 4,ll.17 7(),4113. r,\ 12,118.13 285, 4OJ, 81 ...... ...1 88.J, 469. 00 ..... - -.... us IloS,220.oo 

"'"I

4,177

1, I.IS 

2, ll77, llll4. 00 

----'-----'-

•

•

0 

-

0 

-

..

"

•

Z 

•

" 

Z 

0 

M 

,~

,

" "'=00 ll, 1M. 00 ,

H' 71,~OO 0 

" n,800.00 , 1,000. 00 0 

~318,lIOt.00

C" 

MIl, 1Y.I3.00 0 
__ _ 

E~= ---;a s- , 'Of • -. ---.,~- --=--~= ek::S

TABl.T. 84,--S"ATEMENT OP NUMBER OF AnRI>1:\7S, SI>I&Ullt;!I, ETC., llY I'ROIlIBITION AD~H!'o'ISTRATOIiS DUIllN(, THE PF.RIOD FROM 

SEI'TI>MBI>R I, HJZ5; TO JUNE 30, 192&-Continucd • 

Pl!rSOI1S

Totfll Tah! ,\ 

I'f"""",d. 

mO~nl or I 

AmonntlJt Persons .rr_

,\-fIIoool Bpp,al5MI ,\./ronl. Agents 1"'1"1100'" orr""ll'd by Stat" ol'>l>f.o.lJt>d of <l>l•. "r r.<Jleo.."<'$ Bootll or k'lled In [olurN\ In ntrrslOO by State b""l. or VOILIO '" vol,," of ..r..,d Joeamld .m= District \aunehe:s P<'I'lorm- perlorm_ by Fedo'B] omerrs on iolor_ louDrb",; prop"'lY l"0l'l'rly [\to"",'Y Incident to ""iEed. ance of Om", of prohibition """lstOO motion ",J<cd ",r..,d aod ocl..d nnd hlfll''<I "."11«­ duLy duly om~rs b~' Foder,,1 furnished dr.stroyrd not dr...t,,,;-",l llver 10 nod sale officers by Federal eoll."lof offieers 

Dl!!lrlcl No.1: 

Maine ••'." _._ " •__ •••••••• _. _•..•.•.•• .. _. _ _. $22, ~2l'I. 00 "" ............ ...­ Nliw Hamp!h!re.••..•••••••.••••••••••• "-.---•••••••...- .. -..--•.. -,-z;,: ii; ~I)(l ~~:~U1l _.. -----i68:25- --.- ..-..-- . '·--·---··;r Vermonl. •• __ ••••••...••••••..••••.•••••••••. _
 MllMllchlL'elt'..••••..• __ ••••.. __ •• _.• __
 1 $to'OOO.OO ~OO.OO ~OO, 7:11. 21 

Rhodo l.:Iend.•••••••...••••...••••. __ •• 2 11). 00 .••••. _••• __ •• '" _.. _... _.... '" '" " " HO, 3G2. 30 ····i3M:77" ::::...--..- -----"-.I:'~"~'~"~'~"~'.~:~§t~~jtl:::~ '" • 

Tot&l._._••••••••... __ ••••...••••.•••• ~~.,;'~~~<~'~o~m~oo~I~~=O~';.~.oo~~:'~~'O~~~,O~'=~~"';M;,"'"',~I~~~:;'"'"~I~~~II=~~~ l, {[J6 .. M

•• 6[(,

D'stg:r~~r.:_~r.~: ,. """"2tli- .. m

Tota1 ::::::::::: --: ,~

I:~:~::~'~::~:~::~·~·~"~'~·~~.~~'}~'~:~1.\t' 22,(,00.00 g:::~I"~'~~~' 1,482,800-80 :~::;;:~~~~:~::~:~:~::~:~::~:~:! _n n..nlnn i,~::~:~:~::~:~: :~:~::~I~:~::~:~:~::~:~:I nnl._. E::~:E::~:~:~::~:~:~;:~::~t~:::§ 4.771 ,,. "' 4,374 1,(l3oII..... g~~ ~~. r ~~= ~::n~~:~nl;.-:: <,oro JSO _____ -- --.....-.. -------..--- ---~~~::~:~. ~~~:1 ::::::::::::1:::::::::::: :::::"::::"::::":I.'="='="='~;'~"+_~.;;;;;+~~~"1;::;::;::;:: Dl>r.ri<;t l\'o.c· 

ENtullI'=ylvtlJllft :._ &,000.00 ~1I0.oo 111,9&..00 ..•_..•__ .•..•••.•••••.••_........ ._.
 


 '" 

New Totll1 1_1...•.•••........•••..•••...··I~~~·~·.~·~"~·~·~"~·~· 8,000-00 ~~~m~, 2S2,027.OO '~'~'j'OO~~~''''~~'OO'~'~'t''~'~'~''~'~''~'~''~~~~''~·~··~·~·E''~·~''~·~·~"t:·:·:'~':t::~tl:::~~~~~ m,54&n m m _..ln_ 2 '" ......... _..
 

I, 1)4() , Dln~~1:t~':~~:I~~:~I:~::::::::::::::: :::~: :::::~:~: 2tm J~tl~ :::~:~~~:~: _.~~~-I:::::::::: ::::::::~: [loO 

., M

I,MI', " " 

Tel.I. ...........•.••......•. ~~~','=~"O~w~.~OO~I~"'""""~""·;"'~I,,,,;';OO~'""~""'~,..~I.~,~,~"'~'~OO~b"'~,M:;;',~'~O.II~,,~·i:~~~~I:~~~~~.tt:~~:[::j~I:~:jj '" " 

3OO,0l7. 00 ,1.1, 30,1, ro U9.10 91,017.00 

U!I.lrA Ill- 12l\, 072. fill 

f;12.~.1"J 77,3r1'l.m WI.2:;;.0~ :17,0111.7.1 

~4V, J~.'. Qi> 10, 21'2. 7:l 

I.~o~.r,m.oo If,j,~IU~

PI. OJ;l. ~u 21~. [.:IP.OO 

70.\1H-I. n !>4. IH.1~

70, Mt. or> :1. ~I\{I. 21, 1'IlI. tn.llIl Ill. n.'(I rl(l 

2(",. 73/0. or> I 7.00' (l) 

238. 005. fl"l 8.'.MI. 70 

---_... _._- 102,0:'1".00 

2i:l, 701 00 , 'moo 

, I~.OO WI, m. 00 

s, !>.'il 00 --?i;~i.'OO

" " »=00 

2.'1, 861. 00 2S, ¥'J 00 

>00 OO~,04'UOO

~. a~! ..'!O U.~

29.00IJ 00 D, 2:14. 00 

29.005 IJO 1,007,:,/)(1,00 31J.28 

l,~n I 1,049 

1, ~19 m' 

1,2.'!O '," 

~O2 ,~7'

<0 "" ,. -----·ili "'" ~, 16l 0,18 '" 

I, lOG I '" n. ,~ ro ."m " ,• M '" '"' 

2,2-13 ~, " M 

" '''' " OM 

3,8.'il 'M -_........_­

,

a

. 
TAlll,F. R4.-STATEMl!."'T OF NUMIlER OJ' ARRBSTS. SEI1;DRES, ETC., BY PROHIBITION ADMINISTHATORS DURn<G THE PERlGD FROM .... 

S~JI'Tl!.MIlF.ll 1, 1925, TO ,JUNY. 30, 1926--ContinlTcd 

nillrld 

Boots or launches 

"'''' 

''-lIluo or boal!l or launches 

N'I-oo 

To(al 

app.-ll1sed 

..a1ue 01 

property 

""ized and. d",l.royed 

Amount of 

Tollll """", apprnlSOfl ofsalo of 

value of ..., 

property property 

SOItl"d nnd .,,"'" not d~sl,royed over to eolleclor 

Amount of 

e.pon!K'S

...",., 

Incident (0 

1I01~llro

and MIn 

Ag~nts

klTled in 

per/onn· 

Mre "' dUly 

Ag('nts

'IlJured III 

perform·

anC('.c! 

dUI:\" 

p~=

by ="'" ~·""eral

prohibition 

om•• 

Persona· ."""" by State 

ollleertl 

a,.,lsted 

by F""erl! 

offioors 

r~=

ort..too 

by Stnlo .ill= 

anlnforInatlon 

fllml!hed 

by )'ederal 

om~rs

District No, 1,\: N""br"'~l1. ••• _...•• ..•••. ••••• ••. ••••••• •• ••••. ••••• ••••. •••• ••••. $15, ~211 on ~J3 ,~ ............ lows.....• • __ ••.•••••••••. _ Z $1,000.00 8,82~00

~, '" '" V South Dakota._____ ----····---··--·-r'C"C'C"C'c"o'f'C'c"C':":'C":'"'r_c':''''",OO:-,r---:'C':":'COO:-,r''c'c'c''c'c''c'c'','C'C''C'C'C"C'C"C'f'C"C'C'C"C'C"t'C'C"C'C"C'C','__r::=j-_r:::+--rO' " ., ... M' 

Tot.aL...... ----- ----- ----••-••••••••r-~~''t~'"'",,;;;"OO;;dr-~~'''''''OO~r-=~;;;';"""'OO~F--"';'"--;';";';--";';'"--"'"--"';--;'f';--;';';--;';--f;;;;;;'"I~~;;;;;;'F~;;;;;;CF--;;;;;; '" '" District ~o. 16: ;'I11"'01lrl................................ .....••.••.. . _ , 1,5;',! , ,
 Southern illinois.. __ .•• __ •• ••• _..• _.••_..•••_••• _ ., ..­ ----····23f ........_
 Knnsn.'•.....••.......••••_.••••_..•••••••••••••••••••.••••.•••.••••.• __ ••• _ w
 

Totnl ..............•_._ ..••• __ .••••••.•••.•••••.••••••••••••.••••.•••••••• 1,870 " ro
 "" District No. 17: TerM••..•......•• •••••...••..••••.. _ 4 17~.00 44,819.75 ~n,~OI.36 .,"" m 

1~7 ............
 " Oltlahomn········-·-·······--····-·····f'~--~'~--~'~'t--t'~'~--~'t--~'~--~'~'~:'~"t·~·r,~·t·~~~: '" TotaL....... . l 17~00 72,247.2.'1 ..

""~'t·.~~:~,·t=~~'t--~'t--~'~--~'~--~'t'~'t--~'t--~'t--~'~'~--t'~'t--~'t--~'~'~--~'~'~-- ""'
 ..., i'~'::~~~::~~~~~~

.. "' " J);,;lrkt ~o, I.: "" 

f:olorado .•.•• ..••••••••.••••..•• ••.••••.. _ 64. 00 l~, aM. 00 14f, .1to
 Il1M..•.......•...........••_........... ..•••••..• •••..•••..•• •...•••.••••.. 1,9.0,0. 00 
 

l':ew Mmd"". --------------.••••••.•--. I=C'C--C'C--C'C--"'C'C--C'C'=C="I_="C'·C'·C'COO'--!='C·C--C'C'C'C'I"C'C'C--C'C--C'C"'Ic--c'c'c'c'c'c'r--C'C'C--C'C--C'I :::_I 'W ='--I==== " =", ~~2 ,,,,,tnl. ••. ---------------........... ;;;;;;;;;;;I~~~"~."OO;CI~~';'~"~'~'.~OO;CI'"'~--;~~--;';';';'f'~--"'~--"'~--;'~'~'--;'~--"'~--;'~·I··········+~~~;;I~~~~+=~~~~ 'M

DIsI.rleL N"o, I~O: 1­

Montana .... ldnho .•_
 

\\'yo",h'~ .. ...................._
 

1"ota1.. 

12, 700. 00 $7,:r.IO. 05 ,

, «. ......_..._­ 4,:lO1 00 14, 1Il5. 00 « H

. Z,1~00 4,300. 00 ............ ····iiili.-iti- '" ,
 '"." 

1\ 405.00 sl,moo 7, 2ZO. 05 103.1>0 , m 

" H '.'" 

I, .501. 55 'I .. 1•.'lj~M

·1 3,lOO,11 
REPORT OF COMMlSSlOSER OF lNTF.JNAL R£VP:NU'E "185 

184 REPORT Oh" COM'MISSIO:SEB OF U_fER"l'AL BEVE:SlJE 

TAltt.E SS.-NUJilBER op ri'l;'\V P~R!dJTS hSl:~D DVnIN'G Y~Afl ENllZD 

TAlILE 85._NuIdUHoH 01' NEW P"ERI.UTS hSUED OUHlSG YEAH EKDIW Ju]'O'); 30, Hl26--Contiuuo.:U 

JUl'if, 30, Hl2ij 

$ 11'01111 

I~_­ , 

4 t 14S D".'d \1~<-.~ C, DEI'. 0 ':,.'. 'WK. ' ~I~ :-;e"- H=>P. \---+._ 

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,=-- I=_--~1 -==--~~
R:Ep_owr:OF:.CO~[MI'?SIONER OF INTJo:R:t'AL. REVJ,lNUE l&6 

TAl'~¥,,86,-.~UlfflJOR 0"" Pl'1llMtT5'R~NEWt:D DU~I:>(i YE"'R EliDED JUNE 30, 1926 

,

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V'\nnont __ .. .••• .•__ •• J. ··'I iT J~~:IIl • _ - 1~ H6

}.\MSi1ollusdls.... ." __ fj 1223._. 2 1 .,.___ 7835,00II 4 5 1 1 1MI,_ l' 6,01)7 

}UlOOolslsaL •. 31 t • =I==_" ~1(, 1. .. • H', __",:,:,,:\ ,00 

'l'ot~_ •• _ .. __ . 3 7 Ie 33 ... 2 1 8 ••. 11,(171 6,SH 17 5 1 1 2111: 12:, 8,~ 1 

V",""N,,' E~tem Now York. _. 101 olfj 27 2 37 -1233 .""_ I 2,~ ll,t5(l .'. 3!! 1 6 245\11~ 1 .12,040

C~nn~cticut. '_',_3:.:.:~ 3.:.:..:-=-_--2.:.::.:.:.:~~~~ 2.:.:.:---'::1:.:.:=1 1,861 

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DLstrlct No. 4., West·
 • Rrt\ P":nILW1,,,n1n_. __ •.••_ 2IJ1.2.! 1~ 1__ . 1._._._, 1.3H 4.,5.'16 16117 ---1--- 00,••_ -·1 tl,Q34 

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Dlarlct Mnryl~lld No. 6: • •.• __ 10 .14 I 4 __ . 3711,4961 4 __ .10 U7 __ .••. [ 1,Wl 

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Tollll.._. .•_•. _._'__ . 10 15 1 (~ 5 .•. : 540 2.M~ 5 1 - 10 S3 ·--L 3,234 

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D~:~~~:~~.. __ :_.... ... H 11. __ .. ._......1 . 101'_' l~_. 3_ .. __ . 45 S~uth Carolilll' .'_"_ '.__ ~I •_._ .. .+_..__ 16._. --- -.. --. --- --­ 'l£ 

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lI , 10 Jul;- I, 19~~, which are BUll In rorro b5 "irlUO "r ~hc above pro"llle", 01 nell"ln~i"n" uD. .1 

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rlo

REPORT OF COMMISSIONER OF" INTERNAL REVENUE 187 

T "'-81.1J 86.-XllMBEII OF PEIUITTS Rr",rWEI) DUlIINa YE....n END]':!) J Ul;,., 30, 1921}--­ Continued .' 

D~hl<l _II! ~~~:~~~_~I_' '_~~': p ~_~~~ ']strict :-to. 13: l\Drlh('J'DlllJDOl~. _. __ ._ 10 018 2 2 I 3 __ . __ l,7:lS B,~ l~ 'i 1 I 3_.• 110,~%

I",J!un" ._. __ . • 1_.. q S ••• • • ._ .• !!!! 31 5 ._[ Z7 •.• _.. 7M 

E...,tcru WlscoUSlu . 3 2~2 •.---••-- ..- • __ . 391lI,.,.,. 321 __ • 51_.• 11.7S2· 

TOIIll••• __ ._•• I l~ 1728 2 rl 31-··-·-·-·_ 2.mlo,692I4~.33 1~I~F!-213,063

D~W,~~L'~._ ._, _I 5 12 ••1.._ '_ 4bG "l,IlU 316 .._!._. 14 •..\. __ :l,.~~4 No,th l)nkotn ._p.. _'_11 _._' . ._ 4431 __ ' __..__.___ 8_.. ~__ 417 W."toro Wlsoonslo., .. ,_._ 3 ---H.-I

..- . ._ 212 815 2 Jl ._.1___ 24 _.• _•• 1.067 

ToW ~,--- ----1-= ----OC·....,---~-I- .... ... .._+11 1~l::.:J-.- _.. _.. __ .• __ 00> :l,31~ 5 'Z: •__,___ 46 _.•••• 4,143 

-~c-, District No. t5, I IoXebrnsb~._._. ...a._ .••... .•.. j---" •.. __ ..

1 45 2 - .. 2 __• --

__.••__ ._

- ---.. ---."__ --.... 82 76/1 .-...-.. ... ~p4 -'-W-- . _••• 2,7"~ .. ._ , __ 20M., ~~, SouUl Dakot,,__ _ __ 1 1 • • __ I 2\). ._. 12 _.. ~I_

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'rotlll._._.__ ._.__ ..__ . '14 29 1-_-...._. _.._._ WI 2,05S 4 7... "" __ .:.:.::~

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Dislrict N9. 19' I 

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Distn:u~:.~,.- .. ~l __ ,I t ~FI;;;; --- "" ---. 212 681 6 . ._~~ 1~

Waabllllrlon __ '. _._ ._. t 2 __ . _. __ . _..•... 57 12 4. .'__ • 121"" I Q'l. 

~:::::::::::-n'I'--::: ::-~_~I ._:1::: ::: :-- -:--. -:::::~ I:. ::: :.: 1__ .l..~ 21: 

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TolaL__ • 62 ~l 2 2' 2 ?-l, I~I S,~I~I~ 2. 107, 1 .. t,73<I 

n~q~};~~~i!~~ .::::: .~k~I:::L~__ _~L ~:~ .:,_61: :~ ::: __2 "-~IS ~~:0~ T<>Il:l1..... • 31 laG;1 2 I 3c.::.:.:.: l;,j.{ :l.G13 ,3._. 2 i.S •__ t,W3. 

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--- ----------------

•• ••

.REPoIT OF COllfMISSWNE.R OF INTERNAl;. .'RF\VENUE IS!,) :I!~ Il.'EPOl\T (IF C<JMMISSIONER 01' INTERNAL REVENUE 188 

il
 T).BLE 87.-NuMBER ,OF PERMITS REVOKJ;D DmUNa YEAR ENDED .JuSE.30,
 DUHIt'll:: -YEAR ESOED ,JU:'-E 30, Rl;VOKl;D 1fl2&-Conti»ucd T,l.Hl.E '57.-!"U!.IBEII. Ol" PllR!.JITB 1\126 

Di,~r-M	 ~r.t ~~ ~~~_l__'_\ K N_\~ _~-I~\Tot~ D',"'" I'~' A .' 0 .. ; ,I." NIl' QI S olul 1(ltnl

I	 ------~---------

District No. 17: 'l'~':I-'I •.•.. ••,......... • ••. .• 1 ~l \!'l ' •. __ •• .••• H 

Oklal'uma.•• __ _ •. __ __ ••• _ ••• _.. 3 •••_ I ••.- •• •• _.. 4 

Dirt~~1:i~;::::::::::::: ::_.:: :~:~ :::: :::= :-:- .>~ --·~-I· l~ _:.:\:-~: :::: :":: .:~~.:::: l T01"1 .•••••••..• t· J. ....I~=== 4\ n L;~J·· ) --=".;;~ ..I~

RhpilllM""\I. ..•. __ •.•_•• , • 126 ••••.• IS Do"" V'<LrleINo ,,,, '1 

1~ Mont8iln Co"~, ••.••• .~'' --•••.• ----1 1.. --, ••••• ,-- 9 1--' ••.. ,---- __ --'~' .... .. 3 -- 13 , D,:;lnc'No 20 WashmgtOn••• __ •. _ " ••' 2 •••. ••• •• •• •••. 2 ! TotaLnm-.---- m .-- ---.~I,~-F\ -.:m,'17 =42 I 19 n", _. . - '1 .-. 8~ Desmel )<;0 21 Nonl,,,,n C~lJ(ulll~.""..._., _.... .••• 7 •. _... 9 37 2 •••' •••. _.. •• •.• M 17 DJSITlct No 2~. Southern' ,\

i Di5ti.\~;,~~·~~W Yo,k. . _ I I 11--- I 2 21 481,1 j 12 ··-·1---- ··--1 &,10 Cnllfornh •. ..•••'.. ••••. _...' _.. 17 M~ ._' ••.• ... _... HlI> 

I,
 Dlilrlct No 23 HawaiI-..._." •••• •• __ •.• '..••.•• - __ •• ..__ •••". 
 

'1'ot"I. .• __ ._._. 2 5 1 ._ 2 'l6 469 18 2. _ =~ M2
 

,I Conned>""t. ."" a~~' ~I--=--=l:':":: -=-_' 1 ~---':':-'~-I=-=-=-~ D,"c'O;No z-j Purtul'.tCo. I:::::: ....:.;:_____=__::'....:...:: ....._,~=I-"=~I' "-~ ' 

), ' Di,trlct No.3 W""ton} No'" \ -- =­ ______ Grl>nd -u.llll _.. ••••R-'~1l7l416~I,008 3S7111111 2 131-6 I~ ~'o,k. __ .. _ .• ••••'" _ •. • - Z2 •.•. ----.--- --- 31, 

D~N{.t~,r;~:~.~,~_t~~~':.~:~ T.~BLE 88.-Nu~lB,"n ot'" PERM1TS CA!'(CELED Oil. SURRENDERED DURING YllAR __ I~""'~,;,'"';';I'"';';'1~""'~'""' 5 10 10 • •• 1 _. 35 \_ =1= ===-==== ENOllD JUNE 3(}, 1926 \ DbtriGt Eastern No.5: Pennsylvania._ • "0_' _ • __ _._ 5 ~9 2 I1 _ . • - -.- 57 

Ne...-h',.,y __ .. '__ _'_'_.,I::.:. _' - 7 50 10 -f.::.._._-=.:.__ .~'~'--'-. ! District
 ~i ~~~~~~~~I_I_I_l_~~l\l~~~ ;­

Di,tricI "'-0.1: 

P"~\~,M;;L"" Maine __ •• _ _ ' __ .' __ ._ 2 _••• • _.. 33 _ 16 3 ._.. 1 1 I !IT ' ' , ' I ",'3' , "','"I ""I\' I.", , Dk5tnl.t 01 ColumbIa••_, :.::::::::.:.::...:--=----- ~~~_'_....:....:.:.-.:::....::.=--:- .:_:..J---=--__'	 ~;;:,,~11~~~~1::~:: ..-::__ 9_.. :::~:::::- lj Z S i :::::::~::::.::-- E '1'CIt'" • __ ••• • • t • <I B I 1. I \ _I 11	 ~(RSSa.llu""'ts. __ .. ~4 1 5 10. _.. ' 2 I~I 7~ 2:4 3 1... 6. ,\71 

Rhodclslnud_ .•• _'_.::....----.:.~--=-.:...:.-:.:.:.::_13_ 24 ~I-----=--::---=-:....----=--=F.:....~ . "N.' , "",",.____ __ __ ---- ---- , ----,Idj----' ,' ~-=:l __ , , .Di.st,ictK,.\)' I'lan'Ju•. _ . __ , • _ .. " _ 1. ._ . _•. --_.-1··_·1 ., I .T~I -.. .... '1 1 ~i'!3 • [L~ ~68 3Q2 9 1 .. L--2. \lOO 

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.ill (.oonl'M.lC111. • .'I~I I l:..:.::.... JO iii ,3 3 L::.. '.. . )(0) 

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~:
 crllNe"York __ 7 2 1 ' M 48 61 4 HIli


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'i-I"~ D:stri:O:~':~, --.-••.•-.-.-. 1 •••• 2 w·. 1~ 11~JI;;; '\~ ~'~iK~ .I~	 lumbi•. __ ._ J I... 2 .....1.... 8 20 11)1 ••••__ ••~.. J... 139 

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(l'-'T{l'l~~.'i;,tr. .. __])0	 183 ......-.-.. _ ••• ----:-1 p II·· .... ...!g--II "	 TOtBL__ ••. r=f I I...!....I= .__ .__ ~4 r 39l....... _..1.._ 5 •. '
 

1: W~ti<" ,\''-'''''0';0_ ..__ ... ~...1

. ·I:~:: ~_~, -'-=--~ =-=-..:...:-=----:.-=:-~ DiltrictNo.8: F--==r-F=====~==F==F= Georgi......_• .- _ . __ .• __ L 8 __ ' •.•.. __ •• WI ._._.. 2 1 _.••_.••_ 2 120 f.umll V",""holl_.. 1 •• _ .... 1. "...__••• 4.3 ••••• 2 __ .. .••.• 1 !8 I	 Tot.1.... . ••• _ ----=---- 11'::':"~!;;;'~~~ ~I~_!. --=----:~ ..:-\~ ortbC,<olltllL.. ::.:..-=:.:....::_'~:.-..:.::- ... &~ - •••• l' _I -_ .• ." ..:: 1 ::. 

D:'~t~f:~~;:;_:::: Total._ .••. _'__-2... 14 :.- •• I:,-=_'~~ .... 18 2..:::.:._ ..__ 4 241 ..:'::::::.:. :-: 1-·· .:.:\.-. .... .J.: I :.::. :·rl·.:I '~f I)bt·,c\I'~'il ----=-~I"----I= == 

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'1"0101. •••_._, ••••~~--~--~ ••• =\~ --:-:I-'~'31 "\~'l" DOC""" ~QuJ"la '" '~---~n~i-- 14 .•• 1 2 IlO 61 200 .. _ 1 ••• ---­ _•• 1 1 ~M

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)9t1 .1l~.PQllT; OF, oO~nUSSl.OKER O}' IJ>;TERNAL REVENUE l;lEPOR'l' OF GOM~1J5SIO~:p\ OF J~T~RK~L REYEl'lU,F. 195 

.TAJl!,.G.fol.,-:-.~Ul.!1!J.:lI OF A,I,COHOL, DF.NI\T[JHED 4T..CQHQL, ,,!,D Wm,E P~@I'I'B TABLE 9L-NuMlu:n O~ AT..COTlOL, DEKATUIIED ALCOIlOT.., A:-D,,'YI.!'iI: PEnMITB I .,' ,l)";"1 ;. IN ,FORCE }'C["IE 30, ,192Q.:, ,J"~' ,. IN }'ORCE JUNI!:.30,.,192G-Continuod 

-). 

I ,- . T, To To T, T, ...,,,' WII.(lU­ T, To T, operate T, T, T, mll(lU­ lBCulr. To operllte T, T, T, opllrllte Indus­ ,~"" ojlCrata ,~. faclur­ T, operat6 ""'''' mw operate operaLe Indus­ dCl>lelli o....rata operata lndUll­ trial in "pc" '",II ""'''' era Lo oporate Dlstrlot denn­ me 8Jl& honded District Indus­ trial ,~" In eno­ bonded '",II I trial alcohol olR!I~' ""'''' wlna trial brandy den!\­ uoonpe· houded turing winer· aloohol turlng cillil~' win" brsn<ly alcohol bonded dellll­ dally "I ,,, slOre­ diaLlll· wcohel cially "'[nor­ plants <11,,,<1 donn- ' bomlad ,Ian,.. ,,, Stom· diaLilI_ plant.tl WSre_ rooms ,rt" p1suts dono­ turel'l . jl][wls "'aro· Lurad ,-, orle. houses lIieohol Llll'P,d IIicohol housos woohol ! ':' alcohol -----O_ -I--­ " :Dlstrict K;.l: . , , I • Maine._ •••••• •.• _•• ••••_•. ._•. __ "

ii:!' l":"ow Hallipshlra ••••_••• _ ••••_•. __ •• __ •••.• II ecce::::: :::::::::~-:::::::: D1"!!:;,l;,~,'1i'''''L________ Ind'ona ••• 3 2 3 2 98 _. . __ • ._. __ . _ n I'll"1 " ,,, I 'BE-------­ il=,.!;;::::::::::: uuu_, u."!" :__'_ uu__ Eastern W1S00n"ln_•••• __~---'- 3 ••_. "'_ _==:.:..:.. I _•••__ ._:

._'.-•• 

2~~. ;~,.. ;r~T ::::::::: ::::::::: Tlhode Island. • •••• ._. •__ ._._._ •••• _••.• .".__ 

------------, . ---_._--- --..-.--- Total •. . ••••• 17 16 10 519 1 ,~r-' _. _ TotaL.. . 2 5 4 j 8 II U2" : 2 ==-- DJStrict :->0, 14

I' 

Mhmcsotn__ • •• 2 2 2 2 C2 •• _._____ _ _. __ .•_•• _. _ II 1\-O'lll Dakota ._._ _ • __ ._ _. ._ 3 _, ••• . • ,D",".X,_',' ~I;;"I

,I We.'lteru Wlsoonslll_••• ••• .•_•• ._ U _. _ ~r ~=~~i..~~~~~:::~:: :_I~ 8~~ 1 . 1 _ 

:, TotaL __ ._____________ 4 ~r===~1 25l-----· ""''------------ ----- , , , , " ----_00------- _I '~ 00001--------­ ~r_: Di,triot ~o. 15: = District No.3: W""lilm Xew NBbrl1Sko • ••• • _ ._ •• __ • •• _._______ 27 • • __ •• • ._ i York .___________________ I ' 'I e Ill> ".. I . ,,'"------ South Dakota - ----------- • . ---- -- - --------- -------•• __- --------- "~-------- 4 --------- ••• _. _ --------­ D~~', "-,,~~-P~~-- = ' = ' " ----- --- 1= 'I'otal. • •••• •__._ . __ . __ ._. ••_ .________ S1 •__ .. _. 

DlsUlot No.5: 

glISter!)., Ponnsylvllnln____ 6 7 0 9 m I ,1 __.__., _ matriot Xo. W: Nu"'1ersey __ • ._____ 1 I 5 3 2U 0 6 •• lIUssourl••• __ . .• ._ 1 6 .__ 8 90 6 1 

Southorn Illinois •••.•_. • __ _. __ ._••• ._.... 3 •.• __ • . ••••. , I 

TotaL__ • .______ 7 8 14 12 4il5 10 9 L_.__ .._ I I 

Distrlot Ko. 6: K~:~~-_-::-:::_:::::~:::--- ~- .--.---~- ::::-_::: -------~- 1:: ----.- 6.------;-c= Mo.ryland.• __ • •• 2 2 2 4 89 II I Dlstrlct 01 Columbia. • '1 1 1 1 2t District No, 17: ,--­ Pulaware••. _. . _: .:..:.:..:.:.:: ....:..:..:..:. ------=-::..:.. '_:..:.:.:::.=:=::..:..:..:.., Te.II3 __ •• _•• .• . • •• _. __ .______ 42 . _

i Oklahoma. •• ••••• ._. __ ••••.• • __ ••• __ ••• 18 ••••_.• __ • • ••••_ TotnL • ._•• __ 3 3 3 6 117 •• _. ••,_ 

Totlli __ • __ • •• ••••• __ • ._._••••_. ._ ro _..._... .__ •__ . VlSlr.'.ot !,o. 7: \ ll'gllliS•• ••••• _••••••••_,_ 48 • ..... • __ 

West ylrginlll__ •••••••• __ 1 1 - 1 15 ••• ••••,__ • •• 01',"01 Colorado_ X,. ~'I ••• .. 2 1 ._.... 24 .••• •. ._ F2__ UUlh_._. •• . __ :•••• • •• • 1 18 •• _. _ 

1!
 

Tots!. • 1 1 1 • .. __ ~J . __ .. 1_. .__
 Total._ ••_.• __ .. 2 2 1 1 4~ • . . . __ ••
 

DJS~~~;~\\~f::::::::i ::::::::1::::::: ::::::::: :-::~: :! :::~::::: :::::::::1::::::::: I ""~~~~:~'::-::::: ~:I::::::i~~i_ :!::::j---U UnUn Dlstrl:O:::~~-;;:~~~::::::: :::::::::1::::::::: __.__ .1 --:::::':: ::::::::t:= DisLrict Ko, 20: I I 

OO~~~ I b';::':~'~'~~. 'I'otal. • ._______ f--I=r==:~-------- I l::.:.:.:::.::.~ I 46-. ~~;:e~~~~::::::::::: ::::::::f:~'::::::: ~::~-::: :.:::::::~f leIot Ko. :II: Nonh•.rn ~I ----­ a1i/ornlo •__ • •• 3 5 IlIl

T,<oI 0000___ H I H 'I unn --~-,------. ,

~" N,. ~. "'""'"" --------- " 1 t:=H' 1 __ •. __ . __ •• _. •

D!st~:~=~::::::::::::::: . ~.I-. _2 ._..:_ ~~I_...__~_ :::::::::1:- . _ ~.::.:.:.:.:.::: -_._----- -------.­ Total •. ••••• 1 1 1 2 • •• __ !:_._. . 3,9fJof"""5ill-67" 31 -

D",". OhloX,_ •••• 1 2 I 139 , ", Q .~m " ~', MIChlgan_. __ •• . ._ ---.---.. : ---.--.;. 1: 362 ••--.-;;- -.---.;~- ---- :l
 

Total__________________ 1
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88888888 88888 8888 

TAlILE 93.-EXPEJ'iSES OF THE INTERNAl" REVENUl; S~llVICE, FISCAL YEAIl. EKDED JUNE 30, 1925
 

A DlSBUnSEMENTS BY COr,I,F,CTOBS OF INTF.RN.o\.T, REVENUE
 

Approprlntlow . -I :;~I ...i,," all'l e,plll:lO.' of ~oll""lor8 or internal 

Colledlng thelnt"nml rovcnoo !I__ ,""venUe 

'lolori••, Qf Solnrics ~f Salaries, TnlBI 

depuUcs, Suppli., Trovol S"I.ure Trove] ''Jlleclo", Telephono 5t~rolrecper· .., Rent r.tpenllllil d<putrll>, ~t~ ~augors, et~, expow;o" SlId sale service elerks, ere, oqnll"JlClll 

Alnb"I!I~._ ... ~0,MK90 $11.14 5100.00 $200. [,.l YlG. ,~ AriWlll\••. f107. 1[17. 70 0,051. 27 ------..... ::::::::..... $-1;200.·00' 183,05 A,knn,", .. _ ~t>8. !A 55.77.1 3J n,O!l8.ol3 101. 60 8,19-1.44 5t7, ij() ~~L B; C.li/orllia, J:IO, ~JO. 57 Fi"'l di.ltricL ••... .. ~,-,(I, 8;0."~ tl•. 7/Vl. SI ~~,322. 2.1 2,6"9,7f> S;.l~ <limitl•.• ..•. . 2,IH.SR ~n.~fj ~~ IAi. 15 ~~,~'JIl."1 7, l~l.;~ --.$3;ii08.·42· .... :NJO, 00 16,088. 28 2~,8n2,m a,~52.00 l,lC.2,Jg COlorado ._ . :I~a, 7-lIl.fj8 I~" ~"'. I" 15,8'~.25 62. So 000.00 9'15.10 ~51.B3 ConnN'Ueut. ....•.. _ 143,00). B7 J)d"war~...... •••... _ ~ii5: iJ~. ~i -.----..;::: ··i,~;29J.80 (;, ::r,l. \IS 24~. G! 1, lJol~. ;3 G9f,70 m,~(~ ..\S ~8,(I~L I~ 1,l5t.~4 J. 25 . 3~7. 61 Florida._ ..•.•. _ . 40, S:,~ ~2 M'B 110, ~8J. 00 13,247. M 37.26 641. 76 ~,:l·ll. 1~ Oeorgia...... •••••.••.. lt7, ~71l. CIJ lU5,,15fJ.64 10,677. 68 251. ,13 18, r.::: ~~_ ..:::'::::::.....'924:00 7Sii.65 Haw"ii .•••••• __ ••••••• 119,0Is2.37 !H~. ~7 H,:l'1O. fB n, 217. 22 .--............
 .. 360.00 ·~..I"I I, ,5 JdohQ.....• 51,7M.AO illinois; W, 759. 2;: ~,171. 09 11..'>0 _________ ••••••••• _ 3, 120. 00 (j;:l,lm.u~ ,M:I·'.ltll 191. ~;

First d;.,trlrt.... _._ ...•.••• 7111,9S'I.3f .13, W9.35 1~,~6{>.05 1,211.57 •••••.• '7,039,96. 4,.Jltl-.'.l8 ..alJ7 OO~I. 7( 8lXJ 679. d:! Ei#hth district. ••• .••••••• _ :?I),I. II~. B3 7,01LW 22,M~.Ir, 14,436.37 1,386.6" OH. [() 2,011. I". ~54' 5[,1 014 Indim,a ..__..••." •••••...•_ ~.o, f12'<3 H,on.10 19, 8Jt.;;~ 710.00 2,200.4, ~95, 31 8.\8. 33 , 287: ad 66 low" •..•.•.• •••••••• •.••••• IflO,~~I.IO ~,~ 100.:>n. 81 2l,0~2. 7n 1,6.'>0.00 I.rm.w 1,171.~8 1,067.01 28(1, 1Q5. 50 Knns"" __ •__ •••••• ••••••• _ 86, WR.2 StO.lrI ~9,~17.07 ~8,0,\~. 87 K.ntl1cky•• ...•_. •••..•. 8,000.00 1,~14.~.\ '>'l8.2:J 57S. St' J95,01O.[18 ljJ,390.~1 77,512,87 2,00~.51 77,112.01 lS,ooUZ __ ••...•.... I, ;[\], ~5 81)6, ~o SB1.71 289,600.1l1I LOuisiana_._••••...• ••••••• _ B3,101.3; 33,093.27 f<'<.62 ;~. PS.', 64 J:l. 9:.<7. '" 877, 2.1 4n8. 8~ nI.4~, 176,4(l-!. r,7 Mai"''--•••... ..••...• r,3,005.70 SESG ~2,02~.~4 & O<:l. 61 __ •••••••••• );['j.65 ~lar,iond 155.04 2'l2.!1.1 166,507. B:l 6,000.00 --2ii:OS?-ii7" :J07.lJ7 ~'-'O. 7.4. 7,) IgJ.,o;I.;~ 3,012.14 11, 007. 5~ 1, G.'l3. 72 351,681. 06 Massarhusetts 4, o;J3.33 11,&79.75 121. 1~ .'>'I7.~18. 78 13,3~4.0~ ~J.Jno.oo ~,6~7.19 1,m.&I 1, 094.1~ M5, 700, 02 

First distrlct.••. 

Michigan; 

6, I~~. f,O 2, lJol2. 01 78. 82 ~91.111 2;6.~~~.4~ 1I.4:"1.4~ I 001.00 1,440.00 1,329.20 1,354.r>l ~Ol, 21r., 48 Fourth district•••... 52, ~G9.:?I) Of>. ~I l. J/) '.3~O, ~.\ __ ••••..•... 293.1>6 .W.U2. " 1-1 im,esoto..•• ._ .•...•••_._ 45,97 254.l4 101, root;, 40 ~,OOO. 00 120.~ ISIl.M 234. 2~. ~i I~. 140. 4'1 1, B\IS. M 4(19.70 ~30.27 201,5[17.71 Mi"i"ippi ••.•••••••• __ S,:IOO.OO 11 D. 115 G.':I, 70J. gO 10. 7i11l. :"\ 430,00 5. 02 Mis,nurl, 1m. 98' 87, 517. 3~

First distrIct.... . __ ••••_.__ •• r" ~OO. 00 5,117.00 :?I). r15 -l8(J, ~&l. 81 15. ;1l.\. 79 1,420.59' 12~. 48 180.40, 21)8, 814. 70 Shth district. _••••.••••_.•• •• ~,I'IOO.OO -----_ . 00.03 114, 789. r,S 10. 2;~. 'J8 BOO. 04 127.H 210.80, 1~2, 77!1. 47 Mont""n.••••••... _... •• _••••••_ ~,~00.00 5,0;(0. B3 (,jOO-00' AA, MO.:n )4, \137. 67 .•'>64. 70 18~. 09 237.00' ]\3,82,1.(6 Nobnl-'kl.•••• ••.•..•. _••• ~,I'IOO.OO 48, (J2 1l8, lit'. 27 1:,,140. G7 820. 90 1, fM. 00 00.98 171,&10.m Novnd"-- __ •......••• 4,~00.OO n ;5 26, :'JO 87 3. I&:. tJ-I ~,OOO,OO 10.\. O~ 110.10 100. 09 37, &2. 7U New Hompshire .• ••••..••_._ •••• 5,200.00. 7~, GU',. 12 . 7,W'l.J4. :\90.20 1, 5t0, 75 ~25. 21 00, 3l5. (jj 

Fi'.'t distric!.._.••••••••• _•••••••• Now Jorse," 

6,(IiW. r.o 2,~1.1O 91,U7.ld 2. ~\l6. I~ 0Sl.21 0114. 87 M7.~ Fifth district, _. _•••••••• ; •••••••• 6,000, GO ~,317, 50 ~Og, G91.11.J 10, 21~, ~2 5:0a9,O& 1;223.25 ..1,[,25, II 

*--- ___ 

100, 

as;s 

1S4. 77 369, fiW. 08 
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;,,41'.~ 3-t,(Jil!l.08 005. g; 

" lit,(. 7~ I.-I.... (JI '-;'0:£«':00' 2.28;>.18 ~, 179. '"' 

18. 072. i~ 2,lIK1.00 I, ()82. 30 ~N.OB 1I,~J.'ll 12.2M li4. 1,~Si.2l 4,',1C':1~ _.....­..... 1. Il~. 29 n.4n;,; --&;iiiloo' 2)).10 ~, IiW.o!! 

a, h~:S"' ......., .... QI!l.·!IO 

.'131. ';.~ O.OO8:t!l ...........­ ML 10 ·3.512.~ "T~;:-oo' Z.'!H. ,7 14, il)U5 roo P31.(18 ).~.oo \,~. 311 

a.!IOl.I~ 12.00 ~~

Rent' 

1.3,0&(0. &1 

10ii,1,(ll. i6 

'lO.~F:l.47

w.. &H 'J8 13o.~. 9!1 

115.315.67 

U9,i'1I.il 

l'l.24U.2~

1(J.1,185,SI 

i:~J~ 711,1\1'.1.46 

1~3. l7G, 07 

n9. i8J.~1

:>21, n·,. SO "O.~lJ ..'i) 

l19.01l'J.~1

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n. DISflUR8EMIlN'rg ny INTF.R .... AL-BEVENUE AOF.NTS 

P, 00:1- (ll) 1<. l;.','. 7:, m;;,11 

~" \2.0.\ '''' D. 500, 00 "i:i;Ii,',n:;'ii' :IZ1. I, ~ij. 00 n,ooo 00 Hi3.:U I •• ~()I ---;5::ii" ~~,'!. III ~.ro.:. on 189,31 ;'. 20r" 110 '., ·iYi:~i· ;jl~. 8U ii, 801'. Q(l 

~~i.1l'l 1~, ,~

·····::::"1 37';, 01 lua :l->.ro _..... ~·,1.<7

~.."7_ 

\Pl. 52 100-81 

f,0.7' &~9. 11:1 

"'i:oo;:oicl 117.2, 1l.35 

:'. IOQ. r,.; I.OI~.n II,~. 'l\I 

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$-l,r.oo.oo 

'l, tnI 00 ~. 57.<.2;' 

0.00).00 

7,mr..:'" 

~" r,!,(), fill 1;.I.oo.m 

fi,J'(~1.0(l

r"O~Q.[IlI

Xe"- Ue,lcQ.•--­ .•.' ­ --- •••.•: 

N·...I'~~~'I.tdct. .._. ...__ •• __ 

. 8eeond dl~td'L ... _•••. TnI,d dl.trlct...'" .•-- . I' <IJ,t<'~"tll ,\I'lrlrt .....- ----­ Twoot,..Or1<t ,\1,1 rlet_._ ._""_ T~'o1\\y.,.II,lILh ~I<trl"t.._

N "rLb Cn'"lInn••••••_••• - .. 

:-urt1: Ih\o;c...'I.•... ··· 

O~lo:

I'i""t dl!:lrlrt. .. ~"Oltl ,1I.lrI't _....••­ F1~,"»11l ,\\!'\'Il'l. Elglllrcn11l ,1I!trl~1. _._ 

Ok\B~omft ..•.•_. __ •••• ---""'- • 

Or<1lon•••.•••••.. 

l'ennsylvnnl~: \ first Ill.trlrl. .. -.. -

Twrlflh district. -.••­ . ­ -­ -. '.:::: T...o~ty.thlrd <I1.trlcl .. __ 

fiboce blnn'l......... .'''' 

SouLh cMr,llnn••• •.•••-­ ••••••. \ So"th Du"oto ..•• ·_···_ 

T""'~'""········· ..... l'''M: !'I,d 11I.t'l<t..._......·__ .- .•. 

&lco~,l ,1I.t,I~t..•.•_­

Uh~ Yrrmonl...•....•.•.••--­

E:~~r,~~~i~:::::::::.:::::::::~::::: w~lI5ln ••..•.. ' .•"" ." 

Wyoming..•....···· 

'1"''''1.. ...•..... _ " 

District 

A!1l\l1ta ....._•••• __ ••••• _. ••• t2'3"1.70 ""1~.lllI SGi.J5 '1<lll.~11.W

132. 00 611.86 321. 31 m 74(1. 41 1,274.00 11OJ.l8 :LIll, Z1 in, 0«. 0.\ 

708.~D 5.00&.32 .00.1/,5 21',~.4T

429.12 "loW 1~1.6\ ~1t6.st

I••~.n 1.333.1lIl 7:l3.Q.I '1l,621.H =.... 21.1i3· 1ll8.$3 Hi.... BOL411 

822.60 1Ol.0II 1SO.00 2GIl,~2.>:31

~: 1~:~ I~~ 1~::~ ~gg I'~:M ~~:t~ ~;}.~~ l~·gg l~~ :Jl:.~ 1~:k~

l~f~ ~Jigg 3~:: f~:~U: 19/1.55 m.50 IM.41 M.:l.S1I48 

41O.1I6 51.& 102.98 179,509.26 

481,.30 . 43,29 291.51 151.391.3:1 1.~.40 'XIOM 211.6\ 3(11.12'100

1:llI.15 .laIl.OO 1:H.ll3 174.9M,21 

I. llM 15 4.UIJ.5I.J 83-l.~a 1,:W~173.01i

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TAllLE; \).3.-ExnlNSES 0.1' TilE INT}:JlNAL REVENUP, ~hm\lrc.m, FIBC'AL Y))AR ENDED JUNE 30, ~{126--Colltilllled

c. DlsuunSF.MEN1'S lIY FEDERAL PROlt!IIITJON DIRECTORS. JULY l TO AUGUST JJ, lQ'U\ , . . • 

<\ppmprlRllon, . _, ••~_ ••'.,-••• • ". 

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 8,373,97 2,CI'!l.1KI ••••••••••• _ •••••••••••• 10, ~27. lID Kfi<l~I ••••••••••••••••• _•• __ •• __ ••• _••• ~,M4.41 2,149.&; •••• ••• " I!!7.:M 8,001.70 "c,lluo),,}·_••••••. _.•.. ___ _ ..__ ••••••••.•..•••_. 17.W3.1lll G,171./'ii 6.00<1.00 _•• __ .~ ••• " 28,957.(13 Louirtll.lIS•• __ • __ ••••_•••••• __ ••••• _ ~,~n.H 8,8505.M 2.2.40,00 •••••••••• _. 16. 7Q).1M 

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11,241. 31 34,981,25 

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~r:;r~~::::::::::::::::::::::::::::::::::::::::::: I~'.~~:~ ~.~~~:~ .-:::::..................... :1.\:1.\ ......_.____ 118.!H 7.71 471.11 8,62:1.46
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10,335.0.\ 

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D D1BIlURSEMEXTS BY J'ROlllmTION AD:-IlNISTJUTORS, SEPTJD1BErt I. 19"...'1, TO JUS); 30, Ilmi 

12"oo.~ sn~.llt 1371100 SI(,1S8.16 1&,010.111 SI,m.G8 tm.~lr.l7~ BOS1OU•••••••••• _.•••••• ---...._-_. __ .. 3~8l<l. 73 77, 02'7. \17 !., 7ll3. ~3 U,(IIlll.b8 4.1mI.8:l I, 31~.19 70. ,nM 13,l\2,1:1 (,3:lI.:lIl m,:IJS. 00 Bullalo••••••••••• _.. ...... --.......... 228,.l&t. LJ W, 1{Il. '"2 ",,00 Il,b22. ro 2,nJ,m 11,811.23 2.'0, IN. {,\ 9.1-l3. n 6.161.2\1 :L.~',~:!3.32 CbftrlollO._ .•.•...... ------_........ 2(11,.&.lo6.:\ll llG,521l.D7
 2, 010. ,0 1,:no.02 2, 3:'14.!l2 2, 59.\. 00 1l0.19 .4, OIB. Ol' 815,IM.1O Cb;C!Il!:o

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 1II1.~.!l:l Omftlla_.•.... _•••••• __ ---.....-........ 112, 751.~..'l 27,30:5.08 3. £,00.00 1, 00'i. 01 ~.W ~k~~ LSI.21 2, m:9'1' 1~lW!.B4 PbU"d.1 phl~ .•••• __ Z:ill,5!I9.40 47.200, ro .-. '25:234."07' :M, &lS. 63 3.1161U~ 2, !t\,~. 17 19, M9. 46 !'ill.'hlln:h________ ••••• __ -_._ ......... 13.~2.tl:I -'-'-'-'--.. m,a:s.& :!:5(1, ;~8. 33 00. Mil. (>@ 9, 001. 45 19,1iM.ro 3, 714.00 C, 1116. 00 19,00.1.10 l4,sl~.M 421, M3.1lIl
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 LO:.!. 371. 76 3~,ll5II. n 7,626'00 2,280.03 ,2,4CI.22 1.073.07 g, 'B.'l.H 3. MI.()7 2. 41>3. M 227,1Jolt.ll6 San J"aD..._._ ••.....•.. __ •••••.... '._.. ZI,lH2.71 J02.~1I 511,31 \,Oll.OO 1I2.3~ ,00,0.1 2~,4G.'1-45 SeMtle_•..••••....• _.. _.... _••••••..•••. ~,281. ;0 

lS4, 734. ~6 M.ll1t.na I:: :~:: :::::::: -.·'·S;~M'-~' . 2,707.34 I, 22~.41 !l.6B:l.4Q 1,2.'10,30 I o ............ 100. 001. 00 'f-o'"
 

Apptoptl~tlon.. Enforrorncnl of lll~ D9lWUC and nM;onsl pr~hillil;Oll BC1.a (prnhlbllioo port), n~ )'1'Rr cndlld Jnne 30. Inn 

I Snlaries 01 Bolari"., or Telcp~ono 1\1l1'rll~, Purch"", of e,,'''ro lJi.lrM lldmilll~l,rn' '1'",\"..1 e\"ldcne" R~I.",e nnrt nod use III wnro~o,,-,e ,,"d Toto) tOrll, ~g"nla. "'\..0805 guords telegraph '"' aDd mise"J_ ~~Io ,·.blcl"", "lerka, cle. c~llil'm.nt service laneou. I .,. H"lUmen:. _.. _.._••• ---.... .-........ lLt'l, 1m. 73 m,IiOIl.23 $!l3.5. t6
 
---------

--

D. DISliURSEMI':?'lTB:BY PROHIBITION ADM1KISTRATOIl.S, 8EP.TRMDER 1, J!r-~, TO JUNE:IO, 1~26-ConUnue.j

Aprr"prlatiQII._ _...-- -..........--.­ F."r"nm"co~ of tho ,,~rrol·I,' ,md ""lionol probjbH~,,~ ~d. (vro~llJltJon ~'Iln.), l!.';cBI yea.r en~ed June 10, 1!l2G 

~alari... of 

aJmilll'lt1>­

torn, agent.., Travel

expense' 

SalBneB oj 

W~... hOlli"

gU8,<1S

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171,241.04

&I, QSl, 10 

$1,1,412. n I ~1B.1JO I 6,00:',.50 •••• ____ ......

27,314.$<1. _c •••••• ___ •••

1,684, .20. 71

557,215.12

1,5&1.720,71 

I, m, 350. 5') I IW, )2~. (4

161,072.71 ! 3D,llM.csl 1,117.351U~ l~~.llil(:l

I ­

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Tel~t'hoIW

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,",vl"" -

Buppll., 

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A(]nlpme"t 

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Bel~ur" and 

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Total 

$17,On58 t2, 114. 10 1,565.00 1,~25

3, 62:,. ~6· d."'l,5! 

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1,575. (Pl 

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$1, lZil. OJ 1.1l88, ~b

632.B2 

"ii:ri3i.-ii9· 4.107.31 

~~43, 71\2. 7J 1M, 888, 70 l3ll. «;,1. ~6

233, 74J. 53 M.l8G. 00 55, 59U8 3m. 028, 02 108, 0,3. 13 51;.l~, 32 d, ;87, 915. 81 

28, 23J. 23 ~,WO 21 :l3.l,HI.!l3 (,I. 1B() (0\1 492 fA 

M.504.\I& 

27, :.i6, 18 

1 'JI3,.re~,G2

2,711(1.88 

10%,(ln.l~

2,384. 12 1 813, 838. 20 

"1;1~.3~ t,~1.1l1~.81

2AI,Q74.18 , SO,110,00 M;OO7, ~2 334, ~7i,!lO I IlO,58-I.~1 (,J,M,3.U I 7,001,814,01

o

.. , ~,U~~~::::: ::::::::::::::::::::::::::[ $107, ItI. 8G 

Total._ -.... -- ....---..... ._-.. , 

Prohlhll';oo directors••.. ___ ..... ---..... Prohibil.lon adlliloistrators .• -.. '"
 

Orand to\al... --"... --......­ ~,Ull, roo. 8.31 I, 'l\iS, ~23. 3~ I 18Q. Z\I1. (I'l I 

, 1l,~1~.OO <>l ...bi, I\"")"'\n~ VI ~xll"ll6trl by l'r"hibith", .~mi"b'r~t.o", ... j.>aymont< in 8<1 """'" frono 1.1", 8j,vroprla\loll ,. E"r~rremeili. 01 tb' "arootie sDd DSI.iOMl prohlbit';on
 Bet" InLCrlllll ""'COlle, 1W2tl-2,:'
 

B DlSDURSF.MI':NTB RY THE DISRURBINO eLB IlK OF 'fHE "Hl':ASURY DBP,\RTMF.I\T ANO DIHY.CT S~;TTLEMF.NTS TnROUQll OFFW/l OF TfIF. 

OO"U'l'R<.JLLI.!;Jt OI'NE:1\AL, CIVIL lHVIB{<):-.l 

Renl 

Salari'! and e~ p~n"", of ",,1· II, 93l\. 62 _.. ' ..... ..-" l~ok,", dc. 

'~~Cl~~'-i'~~~~~~~':"'~ "';;~'-~~'~'I 101,303,13 il1,223.~9 "".310.04 COll"d}ng llio Internal reve­ dcrks. nlle. nillClt\lCI~nlR.S ••. It,tH, 1"",.3, ' ~n.211l.f!Il H, t9<il. % :1:1, ~6\UC

F.olorren,enl, 01 the IllIrOOlie .-Ig"nt!l ond Inlpootors.} 591,874.40 2H,5W.2~ S, 228, .04 2, 2tO. M- au,\ natlom,1 prollihition Durenu ""l-.e",es_ ... __ 510, ~10. 52 304, 7W. 71 • ... _ 15,263.43 oct.. (p,ollibi tlon parI]. 

En(or<t'mCl1\ of I.b' "n,"oU" ...g~llt~ a,,~ \mp,nl""_} {<$. 1'J1\. .~ '11lh.40'-l. % "ud 

acU (nnrcolJ" 

nalloo.1 

part), 

\,mhihll;on 

\ Dureau ~.II,em,,"•..•___ 201, 25(;. ~2 74,789, M --~'.~~~ ~-I· .~.~~'.~~.

.. _- - -- -­ ilS37.~1

2l. mlJ. Z>
 

8, !I6ll. 51 5.M
 

22,117.'3 2O,UO-M
 

I, 1O~\~ 11.\...
 

....

a,\I. ~~ I ;.23

, -- Purcb""" }''''ig~t o!evIMII"" f4.l!.llre M' 'I'olnl qnd ml.""l- au'\ .~l" CIPI""BS laueou. , - $I, Pi1 ~2 '7. til --- -.... ~.ro
 

3,673. (j(I ----....... - -..... -
 QlIi,~. ::0 

31, !lOll, .ll $17, 612. M --.'..'- )0, 0Zl, 007,.\\ 

1,1:, a2'i1. 00 M;&al.81 1,025,022.65 - 3, 607. 6fi 14:j;~'-.j6' ... ,._---.. ~91, M,I. Il3 

3',2\11. jO 23, iI03. 00 \131,1'48.1>1 

1,073. ~~ ""005'-00' - ......- 2;3,0s.'l,1O 

.~. nECI\PI1'U!;ATION 

S.h,fy de· 

'rel"phone Snppli", anl All uU", ductiollS for I 'l"ra~"l m;"ceHIL' Toi.nl !lOlli, and I equipment, .-\ I'l'ropri.l,ioil retirement , • P..;'Coses nOOu, t"lciITnpll ~tc. l\lliA 

------.--__1 1 + __] 1 1_-'-_1__-,­

tJO, ,'>l3, 00 S-t, 12(', 678. M 

~j!').'1K&I JO,m4.:Hl.70 

2J,j~5.00 '1,233,13A.7a 

M,·JPIl.oo' 9, ,~73, ;91. M 

'lO.2ll6. 60 813, m. 12 

eM,&Q.oo 4.\,7M,I)1.71 

1,4~7.;W

31,171. 61 

&5, M7, ~~

Ill:1,'lIl(l.(IO\ 

06,~la.69

1".lll, IlO3. 00 

, ilG,QlO.05 011.1Iis .mount wn. e~panded by ~be w,r(,o!lc ,1'''lslOn (,nm rhe a~proP,lntlOl1 " l!tlltr90mAn l nr th~ n"'''''llc Bnd JllIbnnAl l"ohlh.'Uon .,t•. l<:t?"...I rovonup, \~26---27," • .t4,1l6.00 ull~l. "",OUlll, Wl>S .xpended by tno probibll1on administrators irom tho eppropflnlIOu "EPforoomout, of lbe n~rootJc lIIld nauoMI prohibItIOn acts, Internal revepbe, 

1026--77." 

CLAIM3 APPT\Qvi:D FOR l'AYM'i.:-.lT FROM ,iII!, Jl,I;I'UNDIN(l Al'PROrRH,WNe 

Und~" tho ucL 01 IQ2~ oml prior 1n211 .nd prlo' 19:/(1 ••",1 prjur AI-'I-'~JI"I.IIUo Iuly'!" Wl'l \'(l8tj Ylll\r~ ~'UII!

------- Relu~(\tng taxes llIeg,llly collee/ed.... _._ -" .... _. ._--.-.-....- 'J, 7S2, 179 12 i'r37, 00.1, M '-$:IlI,71g,~ M8, 'H4, 7!l(1. ~9

-

.19::< ~ll,1 prlo' I Totnl y£orn I 

SI](, 415, 02:1. 77[ !17!i,902,8Yl.1J/:I

1Rl!lJ8ymeols exreedoo ,1I.lbursen"m~,
204 11l::POnT O~ COMMISSIONER -OF lNT,BRNAT, RF.VENUE 

TAHLE 94.-SUMM"'RY Of' INTERN"'L REV&NU& S'l'"raU'l!, ISl>uE{) 1'0 Cul,I,};CTOI\S 

OF INTEHN"''L REVENUE "'ND THE P08TI'US'I'EIl GENEIl",L FOR 'I'M}; YE"'ll. 

ENDED JUNE 30, 1926 

.Klud QUIlIlUt,' Vallll:

Spirit,: Domestlc __ .• •. . • . • ._1 :1$0,800 . $10, r42, IMa. 00 

2, 000 200. 00 ~~Ordom¢,,·d~j::::-:: __ :-·-.:::::-:::::::::::':::::-::::'-::::::: 142,4&l rt. ~jg. 00 H~~!llled_. _.... ... .. _. __ . _.	 ••. _..__ .. _. __ .. ..•.. __ 1, \lOO :Ii, ~M. 00 Iudus!.l"] alcohol t".P.l/er__ . . . . ~I)'J,8OO _.'_ • __ •••. 

Tobsero '1'UU3000. snd Inull: • • • __ • __ ..__ • ._". • _ 2,133. :;Sl, m 66, ~19, Et:l. S3j.i Snuff ••. . __ . . __..	 .• . __ . ,, • _ 3~2, ~;o, 600 6, &8ll, :m. ill 

7, $6, oe.t St, 9)6, 70 I~~l ro'ii~~:':r,~~:::::: ::::::::::::::::_::-::: :::::::: 

Olgnr: "'00

Large .•._--- ...-._-_.----.•_---_ .. _--_ .••_------ ---- -_. ---_._­ 2'~.1;~, 320 ~2, 70.:., ~L G:I Srn.ill __ •••••• _. __ • •• • __ .•• ••••• •• ••• __ 39.8!l3.1oo ~:rz; oXI'. 7~ E~pon. cliar ond elll"relte .. _ _.._.• __ .••. ._. _. __ • . ._ lU,ooo Oigarette: CI= A •• " .•__ . _." • .. __ • . __ . __ . • __ .•••. _ t, 311.1, H5, 800 I ~OO, tO~, ~2\L 60 Ol"", B :__ . __ . ._ ...• . .•_•.... __ . . . .• __ . I, 7:l-'l, 400 24,9, I:d. 88 Oleornlrgnrlll<!: .' ~~, 200 1.1lUT, ~O. 00 B~:::~:l~ l~~~di::::::::::::::::::::::::::::::::::::::::::::: 12, 958, 000 &n 00 31,600 ... .• .

Pr~~tre,;.;'·Atedb,jtiU::::::_:::~:::::::::::::::::::::::-:::::::: t~OOO 4.261.,50 Mi:led I\Dut .••• _. __ .' __ . __ . __ .. .•.••• .....• .. _• . 960 4, SW. 00 

41, gQ6, !iOO 4, 1011, bSO. 00 1i,-133,68O "t:/,11>li,1le9.00 f=;:=~::::::::::::::::::::~::::::::::::::::::::::::::::::::::::1 21,3H.94Il 17,I03.~.'JO,00 Jl'ututo deUvery .• _.. _._, _._ __ _. __ . __ .•. ' ...__ .•• ._ ... \>20. a!l} 4, lt~ r.~. 00 WIn..., crn-d/ili. ctc __ •. __ .•.•__ .. _._ • ."'_'. . ..•_•• _•.. N!Il"oollo__ • _•• • ._ • •• •• ' • ' ._... • _ tl:J(l. tJ7() I 1, 004, V)~. 00 

2, 1lIl7,lW 123, Wl. 2~ ardor tDnll:! ror opIum. _. _. _. __ • • . ...__ . .: -._ no,500 7, gos. 00 Olga",tte tubll __ .•• . __ . . _ __ .••__ ." .. _. __ .•• ~.~ I ~.OOC.OO ~~..J < __ ••• _••••• __ • • ._•••_•• __ •__ ._._ ~12,OOI 5.e23,~)too

Total __ .. _._. .•. 7, ~l,&oO. ~97 I t~, 334. 00&. 2tlj.i 

T"'llLl' QS.-COST OF P.lllN'HNO A!'OlJ Bn'DU'O FOil THE I"TEH""'L RIlVESU&
 

BIJIlEAU AND SEIlV1C],J, F1SC"'L YEAIlS 1925 ",sD 1926
 

,m~ ,~

ChuslO",,~lonor 1I'0rll: 

QUAutity OOllt Ql1Ilumr ellSl 

fubli""'tioILS, rlll"latlolU, d~cWOllS, el<:_ .. _____ . 1,M5,0~ U.5, 110. III I.&<\.= ~7.J.l,O.Ilil

1lI.nk fe'm> .. __ ••••••....•• ___ . _." ____ •. _•... 1M, 1!Z, Mll 3J3, ,,~, 07 J~7. 1;:1. 11" m,.ol.69 manl< boOl::s.-.__ ••• _____ •• _____ _0_. ___• ________ ,~ n:!l. G1 utterheads, etc_____ . __ . _._. ___ . __ . ___ . __ .•.. __ 10, 674. 000 21",705. ao 17,HB,500 ~~, t87.:IG "'" '" MisooJI~neous: U1ndluc. memorandum "hcolS, etc. __ .. __ ._ .._..... _._.. _____ . ___ .___ .. _... ~.ll\&. 9, --_.----. __ ... Il. Gil. ~1

Total_ .. ____ •__ . ___ . _____ •• ________ • ---_ . .. ---_'1..- tZl. JU:l. 00 1_____ .	 --._. 1376.647.62 

I This"rnc...a~ tO~e~ l>illi ,..udne,ll", WroplolOd wDr'o; up '0 In"":IO. lil'lIl. on 'bi> d'lI' Ill., I:5llDl1ltod ~~ or lJDdeli'e",d ...-ark nl tbe GDveru",enl PrInting Olli"., ordered durioR Ill.> llscW )-elll" llI':'l1, "'IIS 

5S5,oe.t.\l9. Thill cUlm.ted omounl, ~Ol;et/ttor ..-Ith lb. =! uf eompleted "ork, tnab, ~rJ' ol'l'rDJlmlle 

!.o;1l1 eXt'C-lIdiU".. 01 $460,012.61 for nrinl.lng ami blr.ding rOT ,I>" fu""l l·""T. 

ntPORTANT DECISIONS	 OF THE FEDERAL COUJl,TS I1i INTERNAL 

BEVENtJE CASES 

AD,MINISTRATION A};'O PROClo;nURF. 

Girard Tru8t 00. et al. Y. United States,-Supreme Oourt of the 

United States (46 S. Ct. 229; T. D, 3850.) 

Under soct,ions 250 (b), 252, and 1324 (a) of I,he nwecnUQ act of 

19U, the da,te of allowance to which interest is payable on credits 

and refunds is the date of final appronl,1 br the commissioner and 

not the date when the commissioner first determines tbat an oyerBBscssmontshould h(". made and transmits tho sohedulo to tho collcctof 

and not tho date of fine.1	 pllymOnt. 

Undor section 1324 of t,ho mYenue n,ct of 192~ interest is pa.yable 

from the dato of payment of tho tax only where the taxpayer makes 

a specilic prolest ~ctting forth in detail tllll basis !lnd reasons for 

such protest. Otherwise interest is payable from six months after 

the date of filing th(' claim for refund or credit. 

lnt-erest :s not. payable on the discount of 3 per cent allo.....ed for 

early JilU)'II\UIlt b.y section 1009.of the reyenue act· of 1917. 

Blau, Com.misswtur, v.	 Unitf.d Stales a rel. Birkenstock et al" 

olxecutors.-Supreml'- Court of the United States (45 S. Ct. 506; 

T. D. 3886).	 . Under section 101£1 of the reyenUe act of L924 interest on lll'cfund
 

is to ho computed to the date on which the~eommissionersigned tbe
 

allt·horizatiOl1 t.o the disbursing clerk of the Treasury directing him
 

too pay the refllnd. 'Yhel'e a t.fl.'X is paid ill quartorl:)' installments
 

interest. is pllynble only on the excess over t,he total mnount of the
 

tax and is l,o bo computed on such eKcess from the dllr,e paid.
 

Tho decigiOll in Girard	 Trllst Co. tl-. United St.ates (Sup, Ct-.) 

T. D. ,3850 followed. 

Hayll<lr v. United StaIM.-Cour~ of Claims of tbe United States \1 

(unreported to date; T. D. 3880). 

As II prerequisite to a suit t.o reco.er internal-revenue tllxes, fL 

.cIailIi. for refund must, umler ::icct.ion 281 (0) of the re,ClDUO act of 

1024, bo filed within four )'elll'S from the timo tho tax: WIIS peid, 

. When the llmount of IJ, doduction daimod COj' salary by a compan:y IS disallowod in Pllrt by the Commissioner of Intel'nal Rovenllo, thl> 

individuul reee.iving tbe so.lll.ry should, under the provisions of tha 

rennue act of I gIS, return (,he whole as salary and not the part 

dislillowed a.<; a dividend subject only to surtax rates. 

Fl:rgil J. Lopez" United Stales.-United States Oourt of Claims 

(ulll'eported to date; T. V. 3884).	 -

Unde)" seetion 3226 oC t,hQ Reyised Statut.es 85 amended by the 

reyenno aet, of 1924, a suit to recoYer internil-reyonue taxes is barred 

II'nless brought within five yoars from the'dala of payinent. of tho tu..'l: 

or wit.hin t'TO years after tho disallowance of tbat part of tho claim 

for refund or credit 00 which the suit. relates', 

, Tw,awo.y Mills, a corporaJ'wn, ,'. United' Slates.--Court. or Claims
 

of t·he United St,ates (unroportod to dll.to; T_ D. 3805). ­ A waiver of limitation for the eollection of HH7 taxes execul;ed
 

before the enn<:tment. of t,ho revonue act of 1\}21 ...{as continuing, and
 

205 
I 

206 H:EPOTIT OF COMMISSIONER OF IXTER~AL REVENUE 

the indorsed appl'o...-al by the commissioner afoor the passage of the 

act constituted a consent in writing within the meaning of section 

250 (d) so as .to pennit·..the assllssment·'8.lld,·collection of the' tll.~

more thon five years after' the- date -the return was filed. 

Taxes paid can not be l'oeovered in a suit against the United States. 

without a clear showing of· 'a' v'81id claim therefor.. 

Charles L. Bohr v. UnlJcd Slates.-Unitcd ~tate~ Districb Court, 

Western Distriet of Pennsylvania. (rin,reported ,w date; T. D." 3894). 

.A,. Fed.eral court is without' jurisdiction,'to "deterlll\Ue t.he carr"Betuess of D. deficiency fp-q.nd tp be due but not assessed where an 

appeal is pending before the United States Board of Tax Appetll", 

tjle jnri"diction of the court depe.nd,ing npon payment of the ta.x 

il1ld the fuing of a claim for refund tis -required 'by statute. 

Tbe case of Blair t1. U. S. ex rel. Hirkenstocl.:' (46 S. Ct. 50(j; T. D. 

3886) followed. , '. '. " . 

'McDonald Coal CO. Y. 'Lewellyn, collector.-United State::l District· 

Court, for the Western District,of Pennsylvtluia (9 Fed. (2d) 994; 

r. D. 3803). .	 ., The mailing oC a waivei: i,s'not a sufficient compliance with section 

281 (e) of the revenuo act of 1924 to prevent the running of limitutions against a suit,by a taxpa:rer to recover back taxes alleged to be 

erroneou"ly assessed and collected, where claim: for reflmd for the 

year H1l7 wu5l filed more than four year" lifter the tax was paid 

and more than five years after the retnrn wos due. 

J. G. White Y. lfe1'-BS, collector.--United StatB" District Court, 

Northern District of Ohio (7 Fed. (2d) 139; T: D. 3742). 

A eollector of internal revenue is not liable in un action of assumpsit 

for udditional interest claimed to be due on 'u judgment recovered 

against him where certificate of probable cuu"e under section 989, 

Revised Stotutes, has is"ued and the principal amount of the judgmeJlt with interest to date of final judgment has been paid. 

Interest in internal-revenue t&-'C case" runs to the dote of final 

judgment and not to the date of payment o(the.judgment. 

Lone Sta,r Brewing AssocW.tion v. United State8.-Court of Claims 

ef United Stutes (unreported; '1'. D. 3778). 

A taxpayer call not recover by suit in the Court of Claims tlU 

amount offered in compromise of all civil and criminal liahility 

growing out of internal-revenue. taxes, after such offer has been 

accepted, for the re'a5lon that the court can not go back of the agreement and open up a tmnsaction which has been closed by act of 

both parties. 

Cert,iorari denied by Supreme Court (46 S. Ct. 631). 

Burrows et al. v. Woodworth, colleetor.-United States District 

Court for the Eastern District of Michigan (11 Fed. (2d) 777; T. D. 

3900)...	 . '. A judgment in a suit to rocover Federal tll.xes brought agQ.illst a 

collector of internal revenue, or the United States, does not, under 

the provisions of section. 1117 of the rev.enue act of 192~, carry 

interest after the entry of finBJ judgment, but interest may be lI.lCluded 

in the judgment at the rale of 6 per cent from the dilLe of payment 

of the 'tax to the flntry of final judgment. . . , A cerhficatc of probable cause filed pursuant to sectIOn 989 of 

the Re'vised~$tatutes convert~' a. jridgment against a collector of 

internal revenue iote 000 against the Go\"ernmellt. L 

,"

, 

REPOlJ.T. OF COMMISSIQl'~ OF INTERNAL TIEVENUE ,207 

'l~ercollJinental: R1j,bber 00 .. v.' Fer!f!t80n,. cdllector, and the United 

States.-United Stutes District Conrt, fol' .tpe ,District of New.Jer"ey 

'(uJ;lreported ~oj9ate; T ..P: 3910)'. . - '" ' : .. 

" It is n misjoiI1der of partie" defendant to join a rollector of iJ:;J.ternal 

revenue and, the Unit,ed States in a sui,t to :r~coYer Federal taxes. 

AD?dISSIONS AND DVES 

Georgine I~eHn v. Un'ited Sta.le~.-Supreme Court of the Fnited 

States (46 S.'Ct.I '248; 'T. D. 3846). .,.. 

A stuck-holder of the Metropolitan Opera and Real Estate Co. 

thereby entitled to six t,ickets of adinis"ion to n box in the parterre 

tier for each 'pcrformance who·' sells· "uch ticket,s is not subject to 

the tax imposed 'by paragraph (3) of section 800 (a) of the revenue 

act of 1918, since the sto.tnte contains no specific or general provision 

refefTing to t,axation of tickets of this character. .. The decision of the Court of Ciuims (59 Ct. CIs. 654; T. D. ~603)

reversed. . • - Mixsoll:ic Country Cluh v. Holden., coUector.-United St,at,aS District 

Court, 'Yestern District of Michigan (Imreported to datc; T. D, 

3870). 

An (LIIlount paid for a ~ubseription to stock of a club, accompanied 

by an application for I!. life membership, is taxable nnder "eet-ion 801 

of the revonne act of 1921 os an initintion fee when the so-called 

"life membership" is in fact a regular membership. 

The tllX imposed by section 801 is constitutional 'as an excise tax 

and tbe st,atut~ does not impose a direct or p!operty tax. 

BANKRUPTCY A.ND RECEIVERSII1P 

Re'i,necke, collector, Y. Ge'n-eral Combust,won Co., illsolvent.-Appellate
 

Gonrt of tbe First District of Illinois (237 Ill. App. 404; T. D. 3743).
 

An order of n State court requirin~ the filing of flU c.loims in receivership on or before ll. certain dote does not apply to t,he filing of a 

claim by tbe United States for unpaid tllXes, as such a elnim ca.n be 

filed at, any time while the receivership is pending nnd o.sset:;; of the 

estnte remain Imdist,ributed. 

In re Ba,tes Ma,chine & Trudor Co., ba,nkrupt.-United Sto.tes District Court for tbe Northcrn Di"trict of Illinois (8 Fed. (2d) 424; 

T. D. 3762).	 ' 

Under section 04 (a) of the bankruptcy act, the United Stntes is 

not bonnd by n bar order of a referee limiting the time witbin which 

clo.ims can be filed against the estate of a bankrupt. Clo.irus ilia)" he 

filed by the United States for taxes at any time hefore final distribntion of the assets and take priority in payment to the extent of 

mldistributed funds fLt. t,he time when the claml is filed. 

A referee is without, authority to provide that a paym'cnt for 

taxes shall be iIi full of all claiins of the Unit,ed State" for taxes. 

It is hi6 duty to allow, di:;;allow, or modify tbe particnlar claim. , 

The case of ~e'AnderSon (275 Fed. 397; 279Fed. 525) distinguished.
 

united /:::tates y. BuUerworlh-Judsrm corpora.tion.-----Supreme Court
 

of the United States (40 S. Ct. 179; T. D. 3825). '.
 

Under section 3406 of the' RBvised.Statntfls· the ·United St.at6.s is
 

entitled .to p.no'rity in the paymen.t·of debts, ~hie: it 'from an ;in~o~ve~~
 corporatIon m the hands of a re,emver.	 '. 
~'
 

(
 

f 

'II. 

,
 

208 REPORT OF CO~[M]SSIONEB OF INTERNAL REVENUE 

Leo A. Price, recei~1', v. United States.---Supromo Cour~ of Lhe 

Unit.ed States (46 S. Ct. 180; T. D. 382Q). 

The word "debts" as used in section 3466 ot the R~vised Statutes 

includes taxes, and the United States is entit,lod to priority in the 

payment of Foderal taxes due it {rom an insolvent corpo~tion in the 

hands 01 a receiver.	 . CAPITAL STOCK TAXES 

Edwards, wllector, v. Ohile Copper Co.---Supreme Court of the 

United States (46 S. Ct. 345; T. D. 3857). 

The parent company, organized !l.'3 a holding corporation to finance 

.a sub!>idillry by i~suing its bonds seoured by a pledgo DC the stock of 

tho subsidiary lmd ongaged in doing what it principally was organizod 

to do in order to realize profit, is "doing business" and subject to 

the capital st.ock tax imposed by the revenue aets of 1916 o.lld 1918. 

Von Baumbach 1J. Surgellt Land Co. (242 U. S. 503; T. D. 2436), 

followed. McCoach 11. MillehiIl & Schuylkill Haven R. R. Co. 

(228 U.S, 295; T. D. 1847), and United St,o tR.'> v. Emery, Bird, Thayer 

Realty Co. (237 U. S. 28; T. D. 2188), distiuguished. 

ESTATE TAXJ.:S 

Olevel.and Trust Go., t!ZtJcuior of McBride v. ROuizahn, GoUector.­

United St,ates Distriet Court, Northern District of Ohio (7 Fed. 

(2d) 483; 1'. D. 3471). 

. 1Yh~ro a donor ereates a trust reserving the right to the income for 

lifc, WIth power m r.he tr~stce to draw ot its discrotion on the principal 

for her 6upport tl.nd mamtcrumee, the value of the property t.mnslerred wa~ \Jroperly included in decedent,'s !ITOSS estate under the 

provisions a section 402 of the rO\Tenue uct of 1918. 

The estate Lax levied by the revenue aet of 1918 is not a direct taJ( 

and the inclusion in decedent's gro:ss estut.e of property transferred 

prior to the pus:sa~e of tho net, although \'esting in beneficiaries, is 

'constitutional, ns the provisions of tho act are retroactive in effect. 

The decision of the United States Circuit.Court of Appeals for the 

:Si;o.th CireuH (269 Fod. 321; T. D. 3119) followed. . 

1!Jgar Stark, ~-Zewtor of Schm.idlapp, et al., v. United States.­

Umted Statf',s District OJurt, Southern District of Ohio (Unreported 

to date; T. D. 3897). 

'Vhere a donor creates a revocable trllst J'(lserving: to himself the 

rents and profits during his liret.ime or until August 10, 1923, llnd providing that; upon tho death of the dOllor or on Ang-ust 10, 1923l 

'should the donor he then living, the corpus shonld be distJ'ibuted 

-equally hetween the donor's two sons a.nd tho donor dies prior to 

August 10, 1923, the trnst is ono intended to take effeet in possession 

·or cnjoyment o.t or llfter death witJlin tho meaning of sectiOI\ 402 (c) 

-of t.he rC\'enue act of 1918, and Ute valuo of the trust property shall 

be included in the gross t":state. 

The retroactive provision of section 402 (e) of the rf>.VeHUe llet of 

1918 relating to trusts intended to take effect in possession or enjoy­

:mont at or after death is collstitutional. 

RRPORT O:I!' COMMISSIONER OF l.KTERNAL :REVENUE 209 

joinder of parties plaintitf, although the trustelJ was not an indispensable or oven necessllry party. 

In an aetion t.o recover Federal ta~es it is a misjoinder of parties 

defendant to sne the Collector of Internal Re\'enuc to whom the tax 

was paid fllld the Unit-ed States of America. 

The cases of Shwab v. Doyle (269 Fod. 321; T. D. 3U9), Shukert 

v. Allon (6 Fed. (2d) 551; T. D. ;~72!J), McCangbn v. Girard Trnst 

Co. (l1 Fed. (2d) 520; T. D. 3835), followed. 

McCaW]hn, wllector v. Girard Trust Co., execu.tor.-United States 

Circuit Court of Appeals for Third Circuit (11 Fed. (2d) 520; T. D. 

3835). 

In 1916 Annie Bradford created a doed of trust reserving tho income for life and providing that after her death the corpus go to 

Emmll Hays. In 1916 Emma Hays died and the rClllainder inLorest 

in the deed of trust was included in her gross estllte for purposes of 

the Federal ostate tax. In 1921 Anuio Dradford died and the commissioner included in hcr gross estate the value of the trust proporty 

withont deduction for the remainder interest which had been taxed 

in the estate of Emma Hays. Held, that tho trust created by Annie 

Bradford was intended to tako effeet iu possession or enjoyment at or' 

after death withiu the meaning of section 402 (e) of the revenue aet 

of 1918 and the value of the property was properly included in her 

gross estate, find thnt no deduction was nllowable under section 403 

(a) (2) for	 tho remainder iuterest taxed to Emmtl' Ho.y;;. 

United States v. Ayer et al., ezcculors.-United States Circuit Court 

of Appeals, first circuit {12 Fed. (2d) 194; T. D. 3869). 

The United Slates may mllilltllin an action against, au executor to 

recovor estate taxes although uo asseSSment was made within four 

years as pro\Tided b:r seetion 1322 of tbe re\"enue act of 1921 where the 

action is hrought within five years from the time tho to.x WaS due as 

provided by seetion 1320 of tho rovenue aet of 1921. 

Man) Dean Reed, as e:xeculrix Y. Howbert, coUedor.-United Stutcs. 

District Court, District of Colorado (8 Fed. (2d) 641; T. D. 3775). 

The Cstate tax leVied by the revenue act of 1918 is not 1I direct tax, 

but is au excise ta~ Ilnd is constitutional nlthough section 402 (c) in. 

eludes in tho gro;;s estate tronsfeJ'S made prior to the passage of that 

llct and I.he revenue act of 191G. 

Where a decedent prior to the revenue act of 1918 conveys personal 

property in trust, roserving the ineome to himself for life, tho bono. 

ficinrjes of the trust ha...-e only an equitable, not legal, title and the· 

value of tbe trust property should be included in deeedent's gross 

estato under seetion 402 (c) of the act. 

Kahn et al., e;r,ecutors, v. Bowers, collector.-United States District 

Court, Southorn District of New York (unreportOO.; T. D. 3821); 

affinned, Circuit OJurtof Appellls, Second Circuit (9 Fed. (2d) 1018). 

""Vhe.ro 0. testator by will ereates II trust pTOyiding that the residue' 

of the estate shall be held in trust to pay tho income to testator's. 

widow during her natural life and in the discrotion of the trustees to 

pay hor the whole or any part of the corpus if necessary for her 

maintonance and support, and after her death thc eorpus to bo paid 

to certain named charitablc corporations, no amount is deductibleWhere an executor joins with him as party plaintiff a trustco under under section 403 (a) (3) of tbe rovenue aet of 1918 from tho gross 

.a trust croated by the last will and testament ill an action to recover estate of thc testator on account of tbe bequest to charity, 11.5 thcre­

'.back Fcderal estate taxes paid hy the executor there is no mis- is no certainty that tho hequest will ever take effect. -'

I 
210 

""'"
 

BEPORT OF COMMISSIONER OF INTERNAL REVENUE 

Frew d 01., executors of Nash v. Bowers, collector.-Unitcd States 

District Court for the Southem District of ~ew York (unreported; 

T.	 D. 3789).

The estato tax levied· by the revenue aet of 1921 is not a direct 

tax, but is un excif;c tax. It is constitutional although tbe value of 

property tmnsfcrrcd aud vcsted in t,he beneficiaries in 1910 is induded in the value oC tho gross estate of the decedent, sinee tho pro­

\'isions of the act are expressly retroacti...-c in effect auq. the measure 

of the tax is reasonable. 

'Whom ll. donor creates a trust in 1910, roserving the right t..o the 

income during his lifo, the value of the property transrerred, althoug:b 

,·csted in the beneficiaries, wus properly included in decedont's 

gross ostate under the provisions of section 402 (c) ef the revenne 

act of 1921. 

GIl;'T TAX 

John lV. BladgeU v. Ch(Jrk~ Holckn, colledor.-United States 

District Court Wcstern District of )1iehi:;lIn (11 Fed. (2d) 180; 

T. D. 3838).

The gift tax imposed by section 319 of the reyenue act of 1924 is 

an cxcise tax upon the transmission or trausfer of property, and, not 

being It dircct tax, is constitutional though not apPQrtlOned. 

Congress hIlS the power to give ta-'\: lnws retroaeti\'e effect, Il.nd, the 

rctrooct.ive proyisions of the gift t.ax do uot yiolatc the fifth Il.mendment. That the ttlX applies to past tromlactions, thus IJI'O\"onting 0 

shifting of the hurden, docs not make it a direct tal.":. 

The gift tax does not deprivc the owner of Stllte flnd munieipiLl 

bonds of any viLluahle right, since he Clln still sell, keep, pledge, iLnd 

collect intercst and principal when due without bt'lng subject t.<l the 

cxcise tiLX, aud doos not impair the exerciso of the government,al 

powers of thc States. 

X 0 burden is CllSL by the gift tax law upon the power of the StiLles 

to reguliLte gifts, but when a gift has become It completed tralliaetion 

tho right to impose an excise attaches. 

IXCOME AND EXCESS l'noFITS TAX 

EduXITds, collector v. ])ougUJ.~ et al., cxec1ltors of James Douglas.­

Supreme Court of the United States (269 U. S. 204; T. D. 3797). 

Thc word "surplus" meaus the net asset.s of a corpomtion in 

excess of all liabi.lities, indnding its capital stock. A surplus is 

"poid-in" whcre the stock is issued at a price above par and is 

"eurned" where it is dal'i\"ed wholly from undistributcd profit;:;. 

As used in section 31 (b) of the re\"enue uct of 1916, the term "surplus " mean" that part af the "urplus wbieh was deri\"cd from profits 

which, at the close of ell.rlicr onnllfll iLccounting- periods, WUfe earried 

into the surplus accouut as undi.stributed profits. The term "undividc,1 profits" llll~ans profit;:; which have ueither been dist,ributed 

as dividends lIor carried to Burplus uccount upon' tho clo;:;ing of the 

books, that is, curront undistrihuted earnings. The I;"eneral aim of thc re\"enue acts of 1916 and J917 was t-o make 

RI'PORT 01-' COloIMISSlO:KER OF 11\TERKAL REVENUE 211 

Tho phrASO "most reeently' accumulated undivided profits or surplus" as used in section 31 (b) includes current earnings of the year 

In which the dividend13 are paid and where current earnings are suffi­

.eient to covor tho di\"idends paid in that year, the dividends are con­

.elusively presumed to hAvc been paid out of those earnings and are 

taxablo t.<l tho distributee at the rates proscribed for the year in which 

sueh profits or surplus were accumulated hy thc corporation. 

United "States v. Robbins et 01.., e..u<:u.tQr~.-Supr(lm(l Court of the 

United States (269 U. S. 315; T. D. 3817). 

Under the decisions of the Supreme Court of Califoruia the rule 

is estflblished that the wife hflS a mere expel}tancy in community 

propert,y while living- with her husband. 

EYen l1ssuming that t,he"'wife hflS an inter('st in the community 

income, the husband is subject to Federal income tax upon the .....hole 

ineome from the community propert.Y and the Jiling of BI}pUrAte 

income-tax returns hy husband alld wife is not wRrranted. 

United Stales Y. P. Clwumey Andtmw1/ et al., efc., and U·nilt.d 

Slates v. Th.e Yale & Towne ,Ma-nufact'Uring Co.-Supremo Court or 

the United States (269 U. S. 422; T. D. 3839). 

'''"here a taxpayer k('(}p:; it;; lIecounts upon an accrual hasis and 

Ret.:;; up 0 reserve during the yellr 1916 for tile )J}nnitionl;1 lllaullfl1e· 

turer',; tox lovied hy the revenue act of 1916, the mUllition~ tnx 

should he tiLken os n' deduction in the income-tax return for tbe year 

1916, n~ "accl'ued," nnd not in the return for tho year 1917 when the 

tux wns "paid." 

Sedien 12 (rr) of the revenue oct. of H1l6 provi.des for the keeping 

of books and t,he filing of returns upon n receipts and disbuT"!'lement:; 

bnsis, lind section 13 (d) of the nct provides for t.he keeping of hooks_ 

lind the filing of returns upon nn oC('funl bflsis unle:;s the luttcr docs 

not !'nf1ed, tnw llOt, ineollle. Uuder section 13 (d) t,lIxpllyers must 

file t.h('il' rctums upon (Ill uecl'lltll bllsis in accordflilce with thllir 

method of bookk£'eping, tlnd may not file returns upon iL mixcd hnsis 

of f('.ccipts (l1If1 disburselllent:; os to some items "Illld llccruftl us t.o 

11th('\" items, (IS such R I'Ct.UI1I would not reHeet tnle net income. 

T. D. 2433, int.crpreting s('dioll 13 (d), WRS in <,ollforJnit~- \vith the 

j)Ul"po"e (lnd ill tent of ttw Inw. 

VUliN >;<'dious 12 (II) and 13 (d) of the revenue flct of IfJ16 a eorpOl"llt,ion which illade it::; tllX retlll'n lind kept its books of aceollllt on 

1Il1 IICITlllll bll"is hy dcdllt't.ing from gross income 1111 losses iLnd exI)('llSes lI(,(,l"uing during tlw rell.l' Rnd flre flpplieahle to process of 

(,lIrnill~ incnme, wher,her immcdilltcl'y pll.yllblc or uot, was required to 

<leduc!, such items, including' R /'(\I':('I'\'e (or tflxes, in the 'year of accrual 

rut,h('J' l.hfln when pllid ill orde!' to reflect truo income. 

Finclings nf the Couri of Clnims that 1\ corporat.ion kept its books 

ancl mnd<! its n~tllrns 011 hl\~is of ll.<'crunls flnd reSllrves to meet liabilit.ies instl'ud of It t'('('('ipts und (lisbur,;crnants hasis is conclusive on 

~uprellle Court, IIlld thr, hurdc.n or proof is upon the taxpnyer seeklIlg to l"C('(l\"('1" the Ill:\: to pro\'C facts eslftblishing the illvalidit.y of 

the tax. 

The Cfl,;e of Unit....d Stat<!s I;. -Woodward (256 V. S, 032; T. D. 3105) 

distinl;"uished. ._ the dindend, in whatever year paid, boar the tax rute of the year in Umtt.d Stat(JR Y. Jhtch.ell rt 'al.l.-...executoTs.--8uprenw Court of the 

which thc profits of which It was a distribution had been eurned and, Vnit~d States (45 S. Ct.. 418; T. v. 38(5). 

for this purpose, to tr...at asa unit the profits of the whole tax year. \Vhere t,he income tn.-.,; return of an estato is filod upon a cash j
 ro('.('ipt and dishursellll'nt hnsis the Federn! estate tax i" ODl~" deduct­
1
 

l ible under $(letion 214 (a) (3) of the revenue act of 1918 from gross 

iucolUc of the ,estate for the year in which pltid. . . 

Under secLion 214 (a) (3) of the revenue act of 1918 the inheritance I tax imposed by t~e lawsof Texas is deductihle from gross income of 

the estato for the year in which )laid. 

United Statesv. Anderson ot 11.1. (Z6D U.5.422.; T.D.3839) followed, 

United States v. Woodward (2,10 U. S. 632; T. D. 3195) distinguished 

Bur"k- Waggo1UT Oil AS80ciat'Lon v. HOl)kins, Colledor.-SuPl'cmc 

Court or tbe United States (269 U. S. 110; 45 S. Ct. 48; T. D. 3i90). 

As used in the revenue /let of HlIB the term "OOqlOrtltioll" includes associations and joint sUlek companies and the terlll « purtnership" refers to ordinary pflrt.nerships. Unincorporated joint. 

stock associations whicb conduct. tbeir "usiness in the gellorlll form "

,	 aud mode of procedure of a corporat.ioll are taxable as corporations 

although technically guch associations are piLrtnerships undcr the 

liLW of the St,~te where or~iLnized.

Cougress hilS the eonstit.utioniLl power to tax as fl corporM,ion flH 

unincorporated association wllich truDSiLCts its busrne,;;; a,; if it were 

incorporiLted, and the power or Congress is nor. affected by thc fact. 

tbflt, under the law of that partictllar State, the as;;ociatiotl call not. 

hold title to property, 01' t.hat its shareholden; arc indi'ddunllv liable 1'1, (or the association's debts, or that it is not recognized ll~"n leg.'!.! 

entity. 

1 The case of Hecht v. Malle.v (265 U. S. 144) followed. 

United Stilles Y. Boston hl.fJurllnce Co.-Supreme Court. of the Uni­ , ted States (269 U. S. 197; T. D. 3792). ,,

,I A resen'e for accrucd but unsettled loss claims required b.Y thc St·ate ,	 superintendent of insurance as a condition precedent, to doing business is not. a "reserve rcquired by law" wit.hin the meaning of section 

12 (ll.) second of the revcnue act of H1l6, Ullo. u fire and marine insurauce COlllj)l\ny is not cntitled to deduct the net. addit.ioll to sllch .'!. 

reserye in eomplltiug its net income for Federal {.uxlltion.

j!1 The case of McCoach 11. lnsuriLnce Co. of North AIl1(~I'icll (244 

1 U. S. 585; T. D. 2501) is rollowed., and the case of Marylllud Caslll1lty

Co. v. Ullit.ed State.'; (251 U. S. 342; T. D. 3013) is distinguishcd. 

11,Tew York Life I'1I-$urancc 00. Y. Ed'lJ.Kl.rds, coUect07·....:....supreme 

Court of the Unit.ed Stlltes (46 S. Ct. 436; T. D. 38(2). 

Overpllyments of premiums by preferrod dividend policyholders 

in 1912, which were ascortllined in 1913 Ilnd added to tbe amonnt hold 

{or future distribution, ai'll not deductible from incomc fot· the yellr 

1913 under Section 1J G (b) of the act. of H113 IlS an Ilmount paid 

baek or credited to an individual policyholder within the year. 

Additions to a fund for the purpose of Ilmort.izing bonds pun:hllsed 

at a premium are not deductible as a 1055 sustainod ",ithin tho yenr II under the provisions of Section JI G (b) of t.he act of 1913 since no I loss is ascertainable until the bonds Ilre sold or paid off. 

The estimated value on December 31, I{H3, of future promiums, 

w~i?h w.ore waivcd o~ policies dter pro?~ of total or permlme.I1t disabilIty, IS not deductible 11S a net IlddltlOn. to a resen-e.,·eqUlred by 

law although required by the St.ate snpcnnt,(ludent, of mSUl'll.ncc to 

be reportCld and cllrriod us a liability.. . A specia.l fund requirod by the State supermtcndent. of msnrallce 

to moot unroport.ed losses of policyholders who died during the cal· 

endar yenr bnt whosc deaths were not roported before the end of 

212 REPOp'T. OF COMMISSIONER OF INTF,BNAL REVENUE BJ>POIl'L' OF COMMlSSlOKER OJ.' INT£USAL REVENUE 213 

thc year, is not. deductiblo as a net addition te Il roserve requirod by 

lllw as the item was not reservcd from premiums to meet policy 

obligations Ilt maturity although it representcd a liability. 

Additions to Il fund set a.side to provide for payment of annuities 

t.o former soliciling agents of tho complUlY are not deductible as a 

nct addition to a re;;erve roquired by law, as compensation of solioitin~. ~gents has no relation to the reserve held to lllect maturing 

policIes. Walter L. Marr ,.. United Statcs.---Supreme Court of the Unit-cd 

Stlltcs (2GB U. S. 536; T. D. 3755). 

Whcre stockholden; of a corporlltion organize a. ilew corporation 

in anothar State to t.ake oyer tbe business and assets of the old corporation, .iitockholders of the old corporlltion exchanging their stock 

for stock in the new eorporation on the basis of onc share of common 

sto(\k for five shares of common and one share of 7 per cent preferrcd 

for one Ilnd one-third shures of G per cent prllfcrred, a differffi\t proportional interest, and the old corporation is thereupon dissolved, 

income is realized by stockholders under the provisions of the r6'·enue 

aet of 1916 to the extent that the stock recei,'ed in the new corporation WIlS greater in value than the cost of the stock of the old corporation. 

'Where stockholders of an e:\'1sting corporation organize a now corporation under the laws of anothcr State with fL larger and different 

capitalization of preferred and common stock t.o tuke ovor the entire 

husiness and Ilssets and existing eurplus of tho old corporation, the 

Dew corporation is a separate and distiucL corporate entity and the 

cxchange of stoek for sioek rr.suHs in taxable income being received 

by stockholders. 

United States v. Phellis (257 U. S. 156, T. D. 3270); Rockefeller 

v. United States (257 U. S. 176, T. D. 3271); Cullinan v. Walker 

(262 U. S. 134, 1'. D. 3508) followed. Eisner v. Macomber (2.52 

U. S. 180, T. D. 301Ol.: 'Veiss v. Stellrn (265 U. S. 242, T. D. 3(09) 

dist.ihguished. Metcalf and ~Eddy y. Mitchell. adm·':nistmtrix.-Supreme Court of 

thc United Stlltes (46 S. Ct. 172; T. D. 3824). 

The (ees of consulting engineers professionally employed under 

eontrael. by Ii St,at.e or 10cnJ sllodivision with referencc to proposed 

wat.er supply llud sewllge disposal systems are not mccmpt from 

Federul income t.ax under section 201 (a) of the rovonue lid of 1917 

as the engineers were independent contractors and not officcrs or 

cmplo:rees of a Stille or local subdivision. 

"Office" is a public stfltioll conferred by the appomtment of government and emhraces the idea of tenure, duration, emolument, 

and dnt.ies fixed by law. Tho term "officer" is one iru;eparablv 

eonnect,ed with lln offico. 'rho nse of judgmellt and discretion in 

tbe pcrformanco of a contraet and liberty or action excludes the control or right of control by the employer which charaeterizes tho 

relation of employer and employee and diffcrontiRtes the employeo 

or sen·ant from the independent contractor. 

What instrumentalities of eithor a Stat,(l or tho Foderal Govill"nment 

ar~ ewmpt fro.m t.axation by tho other: CRn not be sta~ed il! terms of 

ullIwl'!'ul ll.pphcatlOn bnt those agcncies through whICh Olther govemmenl imlllediat.ely and directly exercisos Its sovereign powers 

arc illlllll:ne fWIll th(' taxing' power of the other. Any tllXation by 

,
 
II 

• , r "1

I' 

I: 

'I 

,I 

II' 

I: 

, 

214 REPO~T OF COMMISSIONER OF INTERNAL REVENUE

one government of the salij.ry of an officer of thl? other, or the public 

eecurities of tho other, or an agency creat.ed find controlled by the 

other, exelusively to enable it to perform a governmental function, is 

prohibited, hut taxation by the Federal Government of the income 

or one who is neitber an officer nor: elllployoe of govemment Qnd 

whose relation to it is that of contract, under whieh there is un 

qbligation to furnish service, is not, It tax imposed npon Il.U agency 

of government. Exemption from Federal taxation i" not establisbed 

by showing that ineome is received as eompensll.tion {Ol' services 

rendered under II eontmet with the State. 

[feith, Collector Y. JohnsQn, adm/;·nistI'GJ1"ix.-Supreme Court of 

the United Stlltes (46 S. Ct. 415; T. D. 3864). 

Under seetion 1) (a) third of tbe revenue act of 1916, the transfer 

tax imposed by the la\lis of the Stute of New 'York is deductiblefrom gross income of an estate for the year in which paid. 

The Supreme Court ~ill follow the decisions of the State courts 

as to the melllling lmd proper applicl1tioll of the Stl1te trausfer tax 

lnw. ' 

United Stateg v. Perkins (163 U. S. 625) and Home Trust Co. v. 

Law (204 App. Div. 590; 236 N. Y. 607) followed. New York 

Trust CompllUy V. Eimer (256 U. S. 345; T. D. 3267) distinguished. 

Bo'wers, CoUector v. Kerba'ugh-Empire Co.-Snpreme Court of the 

United States (46 S. Ct. 449; T. D. 3881). 

lueome, within the meaning of the siJ;;teenth amendment, is uot, 

reeeiyed wben, by rellSon of the diminution in the value of German 

marks, a loan of marks is repaid in mlll'ks for a less· amount in terms 

of doUars, where the money borrowed WIlS lost and tbe result of thet 

whole transaction was a loss. The mere diminution of loss is not 

gain, profit, 01' income. 

C. F. Ro'utzahn, Colledm', v. F. H. Mason, United States Circuit 

Court of Appeills for the Sixth Circuit (umeported to date; T. D. 

3902). 

The words "distribntion made" as used in sectioll 31 (b) of the 

revenuc aet of 1917 menn "dividends paid," llnd the date of payment 

of the dividend and not the date of declnrution determines the year 

in which a di'o,'idend should be taxed to a stockholder. 

In construing the phrase "most recently aecumulated" profits" 

the entire taxable year shonld be tllken ns a unit and tbe phrllse 

applied to profits nt the end of the year during which the incolUe wus 

received. 

The cnse of Donglu;; v. Edwards (269 U. S. 204; T. D. 3797) 

followed. 

11,Telson B. Updike et aZ. v. United States.-Uuited States Circuit 

Court of Appell!:>, Eighth Cil'cnit (8 Fed. (2?) £1.13; T. D. 3~15).

The revenue act of Oet.oller 3, 1917, WhICh IS retl'OSpedlYC as of 

•Jnnuary 1, 1\:117, is coust,itutional llnd its provisions arc applie:1blo 

to a corpomtion which was i.n existence during a pl1.r~, o~ the yf>:ar 

1917, nlthough the eorporatlOn WllS dissolved llnd dk'tJ'lbutetl Its 

l1ssets to stockholders prior to the passage of the llct. 

A corpomtion which WllS in existence during' the yeal' J91i, but 

was dissolvcd prior to the passage of the oct of October 3, 1917, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 215 

Where the assets of a eorporation are distributed to its stockholders on dissolution, the stoekholders are liable under the trust-fund 

doctrine to the extent of assets reeeived on distribution for' taxes 

due and unpaid by the eorporation. 

Where a corporation was ill existenee during .the y.ear 1917 but 

was dissolved prior to the passage of the act of Oct,ober 3, 1917, 

tbe failure to file a return under the pl'Ovisions of that act removes 

the bar of statute of limitll.tions provided by section 250 (d) of the 

revenue act of 1921 limiting II suit by the United States to recover 

unpaid taxes to five years from the date the return was filed, and 

tbe filing of roturns under the provisions of the revenue act of 1916 

and the lld of lvfll.rch 3, 1917, in the ca6e of a corporation dissolved 

iu .Tuly, 1917, is not a eomplilluec with the provisions for filiug a 

retllrn under the aet of Octobcr 3, 1917. 

Thc decisLon of the District Court (1 Fed. (2d) 550; T. D. 3654) 

affirmed. 

Erncst H. Lyons v. Reinecke, colleetor.-United Stntf's Circuit 

Court of Appeals for the SevtJnth Cireuit 00 Fed. ('2d) 3; T. D. 

3800). 

The 6a1ary of experts employed by the board of local improvements of the city of Chicago ,iu connection with, street improvlO'.ment 

i" not exempt from Federal taxation as street improvements is not 

the exercise of a governmental funetion but is Il. quaBi private, 

corpol'fit.e, and ministerilll duty exercised for the tl.dvllntage of tho 

muuicipalloeality and its inhabitnnts. 

John C. Nod, coUector, v. John H. Parro/t,-United States Circuit 

Court of Appeals for t,he Fourth Circuit (unreported to date; T. D. 

3908). 

A distribution of surplns to offieers of a corporat,jon pursuaut t.o 

resolutions and a sale by stoekholders of their shares of stock, held 

taxable as ill come find not exempt as a gift within the meauing of 

sect,ion 213 (b) (3) of the re\'cnue act of 1£118. 

Wa'zker et 11X v. Hap"k{n8, colleetor.-United States Circuit Court of 

Appeals for the Fifth Cireuit (12 Fed. (2d) 262; T. D. 3854). 

A stoek dividcud does ,uot affect the ellrnings aud snrpluB of a 

corporation and is not n distribution of profits. Where a st.ock divid611d wns declnred in 1917 which it was claimed so reduecd earnings 

a~~ surplus accumulated aftt'.r March 1, 1913, us to make a cash 

dlVldcnd deelared in 1918, a distribntion of surplus acquircd prior 

to March 1, 1913, the cush dividend is tllxable to stockholders nnder 

scctiou 201 of the revenue aet ef 1918 as a distribution of earniugs and 

profits aceumnlated sincc Mareh 1, 1913. 

Eisner v. Maeomber (252 U. S. 189; T. D. 3010), followed. 

. Dn~ted States ". Kemp Cit al., fonner' slotklw7dcrs.-United States 

CUCUlt Court of Appeals, Fiftb Circuit (12 Fed. (2J) 7' T. D . 

3858). ' 

Stockholders of a dissolved corporation are liable for taxes due 

Crom the eorporation to the extent of assets received on dissoluHou. 

A suit by the United Stntes against stockholdel'S of 11 dissolved 

corporation to recover taxes due from the cQt·porll.tion is not barred 

by Bection 250 (d) of the revenue act of 1921, although heguu aft.er 

must file all income-tux retnrn nnd excess-profits t'IlX return us pro­ five yearfj from tbe date tbe return wus filed where un unlimited 

yided by the act of Oetober 3, 1917, covel1ugthc period from .January waiver on behalf of the dissolved corporntion wus execnted by its 

1, 1917, to the date of its dissolnt,ion. former president and secreta!'y prior to the expjration of the five-ycar i 
--

, 

216 llEFORT OF COMMISSIONER OF INTERNAL REVENUE

period and RSSeSSill(lnL of the tax was made a.nd suiL was. begun 

within the period of limitnt(oDs as extended by the waiver. 

Under the provisions of the revenue acts of 1917 and 1918, the 

regulations of t.he Treasury Department requiring II. taxpayer in 

valuing inventories to u&e as e. basis either cost or market price, 

whichever is lower, are reasonabl(l, fair, and within the authority 

of the commissioner,llnd a taxpayer can not value his inventory 

at market if market is higher than cost. 

Weia v. United StaJes.-Court of Claims of the United States 

(unreported to date; T. D. 3859). 

Where stockholders of a corporation organized prior to Mareb 1, 

,I 

1913, orgllnize a new eorporation :in another States to take over 

I,he business llud ussets of the old corpomtion, stockholdcrs of the 

old corporation exehllnging their stock for a greater numher or sharcs 

of stock in the new corporation, income is realized under the provisions of the revenue aet of 1916 by stockholders to the extent that 

the market "alne of the stoek received in the new eorporation 

, exceeded the Mareh I, 1913, value of the stock of the old eorporation. 

United States v. Phellis (257 U. S. 156; T. D. 3270); Cullinan 

v. Walker (262 U. S. 134; T. D. 3508); MaITv. United Statcs (268 

U. S. 536; T. D. 3755) followed. 'Weiss v. Stearn (265 U. S. 242; 

T. D. 3609), distinguished. I	 D'Olier v. Unl:ted States.-Court of Claims of the United States 

(unreported to date; T. D. 3855). Ii 

, Where a partnership keeping its books and filing returns upon 110 

accrual basis takes over the ugsets and Il.Ssumes tbe liabilities of a 

II prior partnership, IlS of :May 1, 1917, and the pal'tners of the ncw 

I part,nersrnp thereupon make withdrawnls in exccss of iucome earned,
 

invest,ed capital should first be reduced by the estimated excess­
 I',I profits tllxes due and necrued, and tbis amount should be further
 

reduced by the excess of the withdrtlWllls ovcr income. 

\1 United States v. P. Chauncey Anderson et Ill. und United Stutes , v. Yale & Towne Manufacturing Co. (Sup. Ct.), T. D. 3839, followed. 

Frederick Warne &: Co. (Ltd.) v. U1l·ited Sta,tes.-Conrt of Claims of it 

I	 the United States (unreported to date; T. D. 3895). ji The excess-profits tax of a foreign corporation should be eomputed 

under the provisions of sections 327 llnd 328 of the revenue uct of 

1918 without the applieation of the provisions of seetion 302. 

Jfaneable Iron Ra:nge Co. v. Um:ted Stales.-United Statcs Court 

of Claims (unreported to date; T. D. 3909). 

Where books are kept; upon an acel'uill bllSis the amount of an 

adverse jndO'ment by a lower court ean not be acerued and deducted 

Il.S a liahilit:v"'in the year in which the judgment is rendered if an appeal 

is taken to' the appellate eourt, the liability being contingent and not 

fixed until the case is decided on appenl. I Auburn & Alton Coal Co. v. United States.--Court of ClaimB of the 

, 1 

I(
 

United States (unreported to dute; T. D. 3823).
 The loss resulting from ll. sale by a corporation of its eapital asset,s,
 

consisting of enal mines, mining rights, equipment, ,!-~d other Pf?p· 

erty is not deduetihle as II "net loss" tinder t.he prOVISions of sectIOn 

204 '(n) of the revenue act of 1918 becal.l.3e it is not a loss .r~ulting from the operation of a business regulorly carried on wIthI? I,he 

meaning of SUbdivision (1), since the sale results in a SUSpensIOn of 

bl.l.3ine99, and is not within I,ho meaning of subdivision (2) because 

-1 

'REPORT OF COM;\naSJQKEIl uF DiJ.'ERKAL REVENUE 217 

it is admitted that the propf'rty was not acquired for the production 

of articles contributing to the pro:'lccut.ion of the present. waf. 

The definition of a. "net; loss" in section 204 of the revenue Act of 

1921 cau not coutrol the construction of that. t,erm as mmd m. the 

revenue aet of 1918. 

Samuel J. KOrn}mu8er y. United Sltttes.-Court of Olaims of the 

United States (nIll'eportcd (,0 date; T. D. 38.31). 

A tll.xpa.yer is not entitled to deduct tiS a husirles5 expcnse nnder 

section 214 (a) of the revenne act of 1918 amount,s expendcd in the 

defense of a suit bronght hy a former law pal'tnecr for IlD aecounting, 

sueh sumB being' a personal expense within the mea,niug of section 215. 

g,u'lJertQurn Motor 00. (Inc.) Y. Un#ed Sta,tl,s.--COUl't of Cla.ims of 

t.he United SI,lltes (unreported to date; T. D. 3882). 

A corporation may not deduet. IlS a bad debt or a loss au indebtedneSS createli by withdmwals of its sale stockbolder on the theury of 

scpawt,e entities where the a.mouuts withdl'a,\'IJ. were not diYidends 

and were carried as un aceoullt recoivable during the year in qnl'stion 

and were not ehllrged uff IlS It bad debt until the following year. 

Clement H. Betts v. Unufr} Sf.lIies.-Court of Claims of the Unit,p.rl 

Stutes (uureported to datc; T. D. ::1836). 

Upon tbe purchase of an int,erest in a going husiness, good will elm 

not he separated from the tangible flssets and considered !l.S u gift 

e.'(elnpt from tax under section 4 of the re"eUllC Act of 1916, since the 

pUl'ch;lse of an in terest in D husinflss iucllides as iln inci<!on t thcreto 

au interest in the good will, and the guin deriyed fruln a Stile of the 

entirc business includes It sale of good will aud is meftsured by the 

difl'erence hetween the cost and selling price. 

The eommi;;sioner's conclusion npon facts fouuu hy !lim is not 

eonclusive on t.he Court of Cloims, ,vhich has jurisdiction in suits to 

recover internal-l"evl'.llue til,xes both to find the facts and apply the 

law. 

{}lwrles L. Cotfermwfl. '-, United Siates.-Court of Cla.ims of t.hc 

Unitcd Stat.es (unreported to date; T. D. 3896). 

A citizen of the United State-\i domiciled in the Philippine Islands 

and deriving his income excln:'lively from pl'Operty and investments 

in the Philippine Islands is su bjed, to income til,X nnder the provisions 

of the rc\-enue act of 1918. 

The Cll3e of Cook 'IJ. Tail. ,(265 U. S_ 47; T. D. 3436 and T. D. 3594) 

followed. 

Amerh·an. Telegra,ph &: Cable Go. v. Un1:ted St,ates.-United States 

Court of Claims (unreportcd to date; T. D. 3799). 

"'"hcre a eorporation leases its property nnder au agreement whereby the lessee agrees to pay the rent direet to the stoekholde.rs of the IIII lessor, the amonnts so paid are the income of the lessor corporiltion. 

lne Hubbard-Ragsdale Co. v. Charles M. Dean, collector (unreported 

to da.te; T. D. 3904). 

J 

.A .eorporation engaged ~n huy~ng and selling livestock npon eomJDlSSlOn but not engoged In trildlDO' on its own acconut where all of 

t!te stockholder.s, wjt~ one partiaY exception, devoted thpir entire 

tune to th~ busIIless, lS not entitled to personal-service classification I 

!Jnder seetlOn 200 of ~he revenue act of 19t8, since the use of capital , In the sense of matenal wealth was a necessary element in the condnc.t of the business, the investmenl, of I,he stockholders wl.ls kept as I 

12204-26--15 
"

. 

i 

';lot 

"I 

- 218 REPORT OF COMMISSIONER 01" INTERNAL n.EVI<:NU~

nG.uid working capital, and credits 'WllS giYen to aod extended by , the plu.iutiff to its Ctlstomers. 

Co/to'" Hotel Go. Y. Ba,IS~. collector.-United Stutes Distl'ict Court 

lor the Western District of Texils (7 Fed. (2d) <JOO; T. D. 3740). 

The definitioll or 11 "pN50nRI sen-icc corporation" contaiued in 

i btJctioll 200 of the revenue act of HIl8 hus three c!>scntill.ls, all of 

which must be present in ardor to be entitled to personal-service I ~ussific.a~iC!Jl,	 viz: (I) ~h? income must be f1scribed primarily to I

I the IU.:t,j'\"Itlt'S of the prmcJ[H1I ownors or sto<:kholdcl's; (2) who fire 

themschc"" regularly engllgod in tho Ilcti\"o conduct of tbe nffll.ir;; 

of the cOl'pomtion; (3) Illll1 in which capitnl is not il. material income­

!; producing Jactor. hi, The word" l\flpitnl" ombraccs aU the property uscd iD the husinoss 

including mouey, lind a lease of a building for a term of yOfil", i; 

property alld is "capital" as usod in section 200 of the revenuc Ilet 

of H1l8. 

A corporation engaged in the operation under lease of ll. hotel 

haying tho yalue of $500,000 and t'.xponding S3~,000 for rUJ"nishin~

and equipment is not entitlcd to porsontll-service classificuti~n wiLhin the melming: of tho rev-enne aor. of 1!)18, as capital i~ Illliaterial 

income-producing faet.or. 

The .J!otteson Co. v-. WiUGuls, collee/oT.-United States District 

Court, District of MiUllO!:i{lta (12 Hod. (2d) 447; T. D. 3844). 

, A corporotion to be ent.itled to porsonul-scrvice classiJicat,ion under 

section 200 of the revenue f1,ct of 1918 must meet all three requirelIlcnLs of the st.at.uto, fllld where some of the ,;tockholdt>rs IIro not 

regulurlY engaged in tho active conduct of the affairs of the cOIll{lany 

personill-sl'Tvice cllls"ifieation should be denied. 

George La.ngstaff \". LUCflS, colleclor.-Unit.cd Stutes Distli.ct Court, 

\Ye8tcrn Dist.rict, of Kentucky (9 Fed. (211) 691; T. D. 3793). 

Where all existing corporation hoving: on hand an fl.CCUIIlUIll.tcd 

surplus is dissolved lind ull of the ftssets, including thc surplu,;, are 

tmnsfcrrrnl to a jlllrt,uership lmder lin agreement that tho surplus 

shall not. bll distriuut.ed, thc dissolution of tho corpomtion thcrehy 

distribut.cs to stock holdcrs the lllllount of tho surplus. 

The distribution or thc surplus by dissolution of thi' corporation. 

l"c5ults in income to thc f;toekholdc~ subjcct to uot,h nOl"lllllland sur.., -~, tax rlltes HS a liquidating dividend under section 201 (c) of the reyeDue act of lQ18 and is not, {\ll ordinarv- dividend within the illOlllling 

of scction 2(1\ (n) of the uet. . AIIirmed, Circuit Court of Appcflls, Sixth Circuit, 011 Juno 30, 

"	 1926.


II
 

1 Eva F. l\'afnu ..... Walsh, coUeclor.-United States District Court
 

for the District of Conm\dicut (10 Fed_ (2d) 155; T. D. a822).
 , ,\\7hcre iL decedeut by will heqllctl~hed eortl\in :ii,ecunt,ies to trllstees,
 

directing the payment from the lUeome lind l.u~erest th~ sum .of 

$!l0,000 aTllHlally for life to his widow and proYldmg that If the 10· 

OOlDO was insufllcient, theu p.aymont be made 0!1t of the corpus, the 

jI	 amounts recei....ed by the Widow ore ttI-Xable lUcorne lind are 

exempt., unqer section 120Q of the nwenue 8~t of 1917, amc.ndlllg 

section 4 of the re....cnue l\ct of 1916" and s,ectiou 213 (b) (3) of ~b~ I:ti....cnue nct of H1l8, as proport.y acqnired by girt, bequest, do".s!li-., 

or dos.eent. 

The easo of Irwin, collection, fl. Gavit (268 U. S. 161; T. D. 371 • 11_ ••• .1	 . '­

1l~;P0I1T 01' (,OMl\-tJSSlO~E.R OF l~TF:RKAI, REvEz\UE 219 

M. Fowl~r v. United Stutes and Mrl>. Do,rUe Fowler ..... United 

States.-United SLates District Court, Northt'm Distrkt, of TtlXa5 (l] 

Fed. (2d) 895; T. D. 3879). . 

In comput.ing the sortax under ~ection 211 (it) Ilnd (b) of tho 

revcnue Ilct of 

1!n8 on the profit urising: from the sale of mines, tho 

method pmseribed by article 13 of Regulllt,ions 45 should be followed. 

Lee HardwGre CO. Y. United Stale.s.-Uniten States District Court, 

DisLriet of Kanslls (unreported to nato; T. D. 3S83~.

lnvest.ed eo.pilnl must be determined I)y deducting from etlrued 

surplus deprecifltioll sustllined on the basi", of IlctullI eost of buildings 

without olfsl;'.t,ting ftppre('iittion iu tht' vuhle of the buildings. 

LabeUe IrOIl Works v. Un·iled States (25ti U. S., 377; T. D. :nSl). 

At'ilton Vairy Co. '". lViI/cuts, follector.-Unitcd States DistrictCourt for Ihe District of Minnl;'l'ota (8 Fed. (2d) liS; T. D. 3751). 

Undistrihut.ed llet ·earnings for Il g-i"en y't'lU' do not eonst,itute 

ellwcd surplns or ll11di\'idcd prolits so 101lg" as there is all unprovided 

for debit item appearing on tht'. hooks of the eorporatioll. 

C'ha.H.anooyo Sa,vinyl> Bfl.llk, adml~lIi~tr(IroT of J(ey, ..... Brewer, e07~

lector.-Unit,ed States District Court Ellstorn Distridt (If Tennossee 

(9 Fed. (Zd) gS2; T. D. 3796). 

Where Il corporation has on hand II surplus agl~inst whieh the stockholders wuke Imllllthorizcd withdf"llwals dming the ttlxnhle yelLl' and 

in II subsequent tnxtlble yellr the board of (Iirectors duly PflSS II resolution dist-ribut.ing tho surplu:;; and dcclariug the "'-ithdrll.....nls l1S dividends, the withdnlwals Ilre incorne to the stock holden; for the reflr 

in which received lmd not fo)' t]IC year iu which lluthorized by the 

board. Unatlthorizod withdra .....nls b", ~tockholders held not n 10nD 

[rum the e?lllpany 1.0 stockholders but a dist.ribution within the-lU(lanmg of sectIOn 20J (a) of the revenue act of 1918. 

United States Y. Cappl> Ma.nufactlJ,..-ing Co.-United Still-os District 

Court for II\{'. Northern District of Georgia (\4 }<'ed. (2d) 79; '1'. D. 

3768), 

SodioTl 25U (d) of the reveIlue nct of HilS ,....U!\ supel'soded by sectiou 250 (d) of the rcvenue act of 1921, which extended Ihe time for 

suit, hr the United Stille.;; for Federal l'lXCS duo under the revenue 

aet of 1918 to fh'e years from the dnte tho rctUnl -is filed. 

'Vh.ere n now eorp01'atioll is orgllnizod lind acquires all of the outstandmg stork of an existing: corporation tnking over all of the nssets 

of the latter corporation without provision for t.he paymont of FoderR} taxes, t.he new corpomt,ion is liablc in l\ l>uit by the UJl\tcd States 

under tf~c trust-fund doctrine for tIL'i:f'S due llnd unpaid by the old 

eorporatlOn to tht' exient of the assets acquired. 

Thomas Cronin CO. Y. Lewellyn, collec/oT.-United Stutes District 

Court for the 'Vestorn District or PennsyI....lUlia (9 Fed. (2d) !l74; 

T. D. 3795). 

.A ta~..payor, who chooses the eomploted contmet mothod of doterffillllng profits on Inng·tel'ln rOfld contract.,; in Ilceordance with nrtielc r6 of the Regulat,ioll~ 45 and 62, Illust include such profits as income 

or the yeur in which the work is completcd, althOlwh the five-yellr 

gullrant.y poriod dUI'ing whieh the ta:qluyor was obli~ed t() kel1p' t.be 

folld;} in repnir hlld not expirod. '" 

Allegations of pnYlIlcnt to and filing of returns with olher ('oll~ct..orS

thllll the d~ft'ndalH Mil sufliejcntly allswered by II ucnial or lIuy 

liahility for SUI."-h pnym~llrF M retnl"ns. 

1 
220 Il.EPOIl1' OF COM:o.FI"SIO:N"£R OF J}\TEn~AL RE\-ENUE 

,Unde.l' Penllsylvania Pl'llctico act all avorment thut the dcIel1dllnt 

collector, h.wing OXhlluswd all sources of knowlodge open to him and 

from all information received, coupled with his geuom] knowledge of 

the matter, believes and fiverS thut matters are lUltrup, j;; f\ suni.cicnt 

Il.ffidaYit of defense. 

Ormsby .3[. M,:tchell v, Bowers, conee/or.-Unitod SlAles District
 

Court, Southarn District of New York (9 Ifelt (2d) 414; T. ]). ::1798).
 

Where II memher of El. pllrtnership firm, holding fl. fifly-olle (51)
 

pel' cent interest, enters into nlt agreement with his wife to form II
 

subpartnership to sharo profits und lassos on ll. fifty (50) per eent
 

basis, tlw wife docs not become Ii member of tho original firlU ll11d tho
 

~tal profils 011 the int.erest oC thc fum partner al'(' taxahlo La him as
 

Income. McDonuul Coal CO. Y. }}e-iner, collector.-Ul1ited Stat('s District 

Court, for Ute West,em District of Pennsylvnnia (9 Fed. (2d) B02; 

T D.3801).

"'here t4 corporation OPCI·IIt.illg' under (I leuse ownod by It plU·tnershlp whoso mcmbcrs fire stodtholdC'rs of Ihe corporation und having 

the same lHlUlC, holds itself out 1.0 the Govel'llll1ent 88 a corporution 

and files corporation-iJlcolllc Ilnd execss·profits tIL'\: returns and 

eapitlll-sl<JI,.'k tux returns, puy,;; corpomtioll taxe,;, both to the Go\"ernment al\(I to thc State, unt! sccures an abatement- of tllxes by representing it~<;clf to be Il cOl"JlOmtion opel'll.ting the leMes, tho incomo 

from ;;1I1:1l o[H!J'ation i" pwpcl'1y tuxed to the COl'pomtion. 

Where the JlH~lllb(lfs of lL jlurtnership heoouw stookholdcl's in a 

corpol'atioll which suc" to I'eco~'er back a t,fiX, t·he Ilctions of such 

persom; in j'cpl'csenting themselves to he 11 corpomtiou ill filing 

corporute returns Ilnd eopics of minutes of corporate action, in 

accepting Jill Illlowl1Hoe undt'r 11 claim for abatement, filed in the 

namC of the t;oqlOl'l1tioll, lind in certifying the sale Ilnd tl'ullsfel' of 

the partnership property to tho corpomtioll, operate as all estoppel IlglliJl~t, Llw eorpornti(HL lllld lll'()vent. its n~tJovering t,lw tux ill un 

Iletion h'I!>()U upon the ground thut the income wu;; that or the 

partnership. ' 

G'ala/o'irfl Bros. \". Lill.eii, collee/or.-United States Distli.Ct Court, 

Ellstol"ll J)isLricL of Louisillllll (11 Fed. (2d) S78; T. D. 3852). 

Where property is leased fot' a stipulated cash rental per month, 

plus one-hnlf of the )'carly profits Ilnd the furnishing of board and 

lodgill~, the Ilmount of prolits Ilud tho VulliC of hoard aud lodging 

ure not de(luet,ihlc ;lS ordilllu'Y und nccessary expenses for t,he t,llxtlblo 

year, but. lU'e udvllnce rellt,lIls, and should he promted oyer the 

term of the lcuse as a capillu expenditure. A contempomneou.-; construction given to all ad of Congress by 

the ('x('euth'o officcrs chnrged with its Cliforeelllcn t is. clItitled to 

grellt weig-ht. A doubt clm not be crelll,cd, if lIonc CXlSts, for thc 

purp0'-;C of dHciding Il eMO In favor of t~lC taxpn)'N. .' , Flemin{j \". Bowers, colleetor.-Umted Sttltes DlstrJ("t- Court, 

Southcm Djs;trict of New York (11 Eed. (ZIi) 70\); ')', D. ~1S:I:.:;).. A Fcdl'nd court, receiver is noL Iln officer or l'lllployee of tim Ullltod 

Ste-tes wit,hin the meuning of section 201 (II) of the. f{\\'CItUC u('~ of 

1917, and whether the fees of !l Fedeml COllrt rp·eeI'H'1" arc suhJcct 

to excess-profits til.'" under scction '200 of tho re\'enue act or 1917 

depend" upon the time und ut,tention requircrl b."- lind dm'olcd t.Q 

the duties of the particular reeei\"crship. 

REPORT OF COMMISSIONER OF INTF;;[lNAT~ REVENUE 22I 

&cor(}e L. Shearer y. AnderM7I., collector.-Ullited States District 

COUlt, Sout,hern District of New York (unreported to date; T. D. 

3860). 

A loss slIstuiued to an automohile maintained for personal use by 

dllnJago due to the unauthorized usc and faulty dri.ing by a chauffeur is 1I0t deductihle from income of the O\\'ller under seet,ion 214 

(fi) of the !'C\"enue act of 1018. . 

ThD unlluthorized use and rQsulting damago to an antomobile by 

fl. chauffeut' is not, a loss at'ising from theft within the meaning of 

soetion 214 (6) of the revenue act of 1918. 

Under the rule of eju.-;dem gcneris the words "other easlllllty" 

used in soetion 214 (G) of the re\'enue act of 1018 must be construed 

as applicable only to casualties of t,he same geneml nature or duss 

as those particularly enumerated. 

Electric Reduction (Jo. v. Lewellyn, collector.-United States District Court fol' the Westel'lL District of PCllllsyh-uuia (8 Fed. (ZJ) 91; 

T. D. 37~!J).

\Yhere goods are purchased lLnJ a trlLde aceeptauce is neg,)tiuted 

hy t.he seller but the goods Il.rc not- deli"erod to the purdlllsor, the 

relation is one of debtor and creditor, and tl deduct-ion for iucomo~

tax put'poses Clln only he tllkep under section 234 (11) (5) of the 

revenue uct of lOIS R;; a" brld debt" in the yeal" in which the Illl10unt 

is charged off 'the hooks of the taxpa~yer, Rnd the deduction call not 

be taken under sect-ion 2:J4 (n) (4) of thc ro\'ClltiC l1el of l!JHl 11S a 

"loss sustltilled." 

Joseph G. Hitner' c Lederer". former cllllector.-United States 

District Court for the ]<;asl-ern Dist·ncl of Pennsyh·llnia. (Unreported to dute; T. D. 3005). 

The value of United States Liberty Bonds received JlS COl'llpenSl1­

tion for services to a curpoml-ioJl is tAxahlc illeolllc. 

INJU1\CTIO"," 

O. H. Staley \". Hopkinfi, coUec/or et al.-United StRtes District 

Court for {,he Northern District of Texas (9 Fed. (2d) 976; T. D. 

3791). 

Under the provisions of sectioll 32:24, Re\'ised Statul.es, An injunction will not lie IIp;aiust A eoHeetor of internal l'eYelJUO to restmin the 

collection of lin income ~tlX legally assessed, lIlthough warrant of 

distrllint was levied against a homestead. 

Jesse O. McDowell •. Hei,ner, collector.-United States District 

Court for tbe Westem District of Pennsyh"alliu (0 Fed. (2d) 120; T. D. "808). 

. Under the proyisious of section 3224, Revised Stututes, an injunctIOn will not lie Ilgllinst a collector of internal revenue to rest-rain the 

collection of fraud penalties, assessed under scction 3176, Revised 

Stututl'.d, u~ reenacted by the revenue !let of 1013, and as amendod 

by the I"e\"cnuo act of 191(j and as amonded by section 1317 of the re~'enuc'llct of H118. 

Congress hns tho eonstitutiollul power to provide that ad valorem 

additions to the t.ax IlS a penalty for filing II false and fraudulent 

return shaU be usscssed as 11 part, of tbe t,ax and collected by distmiut, 

The ellses of Lipke v. Ledercr (259 U. S. 557; T. D. 3354) and Hegal 

Drug Corporation v. Wardell (200 U. S. 386; T, D. 3422) distinguished. 
222 Rf.l'ORT" OF COMMI5SIO::"p,n 01" 1'X';':HXAT: REV£,:SUE 

-. - \ " 

. The. Joseph Gm:nffluDo. v. Bowers, callee/oT.-United Stute6 Diat'ri'ct 

Court for the Southern Districr of New YorK (8 Fed. (2d) 378; 

T D.3803). . . 

Undc.r.the provisions of section 3224,.Reviscd SLll.tutos, injnnction 

will not lie to restrain the collection of ll. tax whero an oppelll has been 

fHcd with the United States BOllrd of Tll~ .Appellls and the board 

hilS decided that it hilS jurisdiction bCCfiUSC I.he assessment was made 

after the emlctment. of the revenue act of 1924. 

E'/nam Silk Co . ... McCa,1l{In.n, cOlUdor.-Unitcd States District 

Court for the Eastern Distriet· of Pcnus},jvDuia. (G Fed. (2d) 660; 

T. D 3804). . Under Lhe provisions of section 3224 of the Revised S~fltntes

injullctioll will not lie to rest.rain the collcctiou of 1\ jeopardy ussessme.n~ made prior to the }}a.5Sa.g\l of the reycnuc act of 1924 where 

claim for abatement is filed after the passage of ~he act and upon, its' 

rejection afl appeal i;; filed with t.hc Unit.cd Stat.es BotlTd of Tax 

Appellis.
 

nmupANCE TAX
 

United Slates \T. New York Life J'ns1J,rlt-ncc Co.-United States
 

Circuit COllrt of App'eals for t.be Second Circuit \Iini'eported to date;
 

T. D. 3003). . Polieias of life im;ul'ancc containing an indemnity dause for total 

and permanent disability and donble indemuity in the e\"ent of death 

due (.0 aecidental CRnses are subject to a prmni;,m ta..'\: on thr; i"'S\liHH',e 

of .Ie insun.nce polieies under seetion 504 (a) of the re\'enue aet of 

1917 and section 503 (a) of the re\'enue net of 1918, uod are also suh· 

jeet to a premium ta... on the indemnity features as the iSiman~ of 

C-1l.sUlllty insuranee policies under sectioll 504 (c) of (,he re\'enue act 

of 1917 lmd section 503 (c) of the m,enue act of 1018. 

LEGACY TAX 

Anna l1'ocrishoffer el al., exccutors, Y. Unittd Stau..s.-Supreme Court 

of tho Unit,cd States (269 U. S. 102; T. D. 3794). 

Tuxes lef'ied by section 20 of tbe act of June 13, 18gB, were "imposed" within the repealing act of April 12, IIJ02, without, II-SfieSsrnent 

bofore July 1., 1902, as assessmen t is no t a prerequisito to ~he "impo!li. 

tion" of ~he ~ax> ' 

Whol"o I'csid";a.ry legatees were entitled to demand legMies prior to July I, 1902, the legacies were on tl)at date yested.in possession and enjoymen~ e\'on though, on' account of unpaid tllxes, attorneys'Jees,

~nd ndministration e:'\penses, tbe executors' did not· fully distrIbute 

the legacies until after July 1, 1902. 

," PROH1~IT'ION

Ma-King !·'ruJ-uds Cu. \". Bladr, CUmmUWller oj ],~ternal Revcr!lu.·­

Supreme Court of the United Staws (46 S, Ct. 544; T. D. 3885). . 

Decision of commissioner in refusing permits is final whon there LS 

5\1ftkiont twidence upon which t·o Ilr;t, I\nless his aetion i!l. clearly 

arbitrary or contrary to law, 

SAL£8 TAXES 

j. P. Seeburg pial/o 00. Y. DM.·led Stalu.-COUI'1. of Claiins of.the' 

United Stulell (unreported t,o dute; T. D. 3893). . ( 

All aULoml~tie pjnno operated hy de:Jlositin~ II win in a slot 1i! not " .. _ .. 1,1 ....., .. ""","'lin.. m" ...l';llP ,mrl'>1" TJllrl)~I'nl)h 11 of section !JOO of 

REPORT OF c.:OMl'.II5S10};EK OP JNTJo:RNA.r~ llEVENUE 223 

the l'eVellUfl IU'-:t of 1921, the tux 011 pianos lc.,...ied by plI.ragraph 4 of
 

section gOO of the revenue :lct of 1915 having been rcmo\·ed by
 

Congress in enacting the revenne aet or H121.
 

STA.MP TAX.'5 

J'T11slel' \T. ~Took'!t. collector.-Suprenw Court of the United States
 

(209 U. S. 475; T. JJ. 3810).
 

Scctioll 3 of the fncure tTB.dill~ ll.ct is uneonstitutiollal, The
 

nl1cgcd stamp tax imposed thereby is not n tax but Ii penaJt.y and its
 

cQllection is nnlfl'vdlll.
 

Ceorge n. Provost and OorneliW3 1I'. l'rovost, wpu,rlncrs, v. UniJ.cd
 

Stllles.-Snpreme Court of the United StHtes (2(\9 U. S. 443; T. D.
 

3811).
 

The stnmp tax provisioll'; of tho revellue Rcts of 1917 and 1918 are 

applicr.ble to u short sll.le transuctiOJl ill stock nnd the til-X is payable 

UPOJl the tTilOsfer of the sbares froIll the ,lendCI' to the bOlTowcr who 

uses them for delivery Oll thu cu~tom(Jr's short snle and the tmns{£lr 

mill dcli,·Cly hy t.lJt~ lJorrower 1,0 tile londor of the certificates for the (t 

IJllrGhnsed shures to replace the shu res 1>or1'Owetl. 

The decision of the Cl)urt of Claims (1'. D. :~1)78) affirmed. 

TRANSPORTA.TION 1'AX.:S 

tor.-(Unreported 

cOll1pllny 

l)el(wXl.f'e, 

Frnnk mOSSl\ge:> 

in e:xchunge 

Lacku'wanna 

transmitted 

to datE"':; 

for passengcr 

a: 

'T'. 

Wee/em 

D. 

hy 

381(\). 

II telegraph 

and 

Railroad 

freight 

eompany 

00. 

serviens 

v. Bowcrs, 

rOT 

rendered 

R railroad 

collechy 

the l'l\ilrol\d eompooy to the tcleg-mph company (Lrc not tfll.nsmitt.ed .....ithout wmpcnsaliotl and are suhject to the tux: imposed by section 

500 of the re\Tenne nct of 1921. 

The ellso of Westcrn Union Telegrtlph Co. v, Delaware, Lacknwll.lllllI 

& \~':estel'll Railroad Co. (282 Fcd. 025; T. D. 3369), followed. 

l'h..e Ph·i.ladclph1"{J El.cctrit Ga. Y. United Siatc8.-Court of Claims of 

the United St,ntes (uIll'epol'tcd to dntc; T. D. 38il). 

'fl'llllSpol'tution for hire is tnxuhlfl u/lcler sections 500 and 501 of 

~llt: J'CveullO aets uf 1017 Rnd l!H~, although J'ondel'ed by a Plivntc 

ClUTier not erJg'aged generally in the tl'llllSpOl'tatioll business and not It common (~ll.l'riel·. . 

(Jill! of lVickita, Pallo, Tr.;J;us, \". United 8tatcs.-Court of Cluims of 

the United Stutes (unreported to t1l~t<:; '1'. D. 3899). 

A lllllJlicipal corporation ip legi~lntillg to estublish and pay for a 

general sewer system anll in II-doptillg the general pIau:;; uud method 

to he followed ncts in ll. public CUfl:.LClty, hut when it enguges in tbe 

actual w~rk of conslruction, the letting of eOlltrllcls, and the purchase 

of m~tenals it aets in a ministerial capacity. A city is liable for 

payment of the Lrlllliiportlltiol.l tn....; imposed hy section 500 of the 

:revenue act of 1018 upon the tronsportlltioll of sewer pipe to be 

used in completing a ;:;ewage system. 

ADDITIONAL OOPlBa'
 

o~ "ImII"UDJ.lc.o.tIO~ lUJ BI: PUOOJIlIID I'JI,OIl
 

"HI: .UURI..",,~nUT o~ noct.·..""u
 OOVUHIlIllMT PBll'TIHo 0~11I:1:
 

"",,""'MO..,", D. C.
 .. llG OENTS PIIR COPY ., V 

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