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ANNUAL REPORT OF THE 

Commissioner of Internal
 

Revenue
 

FOR TIlE FiSCAL YEAR El'DED JUNE 30 

'"' "£'lL22~?MUT
 H:e..... 0 H tfl~I[lfl;l<..cI

w","l>'.ll\ lo,m\<,·\ 

WAsHINGTON 

GOVERNI<frN r PRlN'TING OFFICE 

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I • 'I""'·)T"lY'I" i l. ,I.. ."._._1/')'1"" r~.,~

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CONTENTS 

P8gC

Account.s nnd Collections UniL _ 91fII 

DjabursemcII t divi6ioll. . _ 2' }o ;DflOii",cjmmoJ 23 Division of field 311owll.llce~ _ 22 Di vision of office accounts and procI'Aiure _
 Field procedure divi5ion____ ___________ ________ ___ _ _ 2'
 rlUrnvs51 24 Bureau Rnd field personnel. . _ 48 CoJlco::tions_ ___ ________ ____ _____ _ _ 1

Cost of adlllinistratioll . , _ 2 

Decisions of the courts in internal_revenue caSe3 _ 192 

IlllLdequatp, housing of the bureau ,_ ____ ___ ____ _____ ______ _ 3 ~~, ­ If 3,'~ )l ,;..' ~, r .It: ;';>;"7j • -·r: Fff.l Inrome Tax Unit ~ ~ . _ 4 

Changes in organi1ation and procedure _ 7 DecentraliUi.tion , _ 6 PersonneL _. __ ___________ _ . _ G Records division • _ 5

I Service divisioIl . _ Statistical divisiQIl . . _ •

5 ?<:PI . ,"'ork acc·ornp!ishecL__. _ 4 Illtroductioll . ._ ____ _ _ . _ l'RE.U:5 IJRY"DipAlloTMENT 1 .MiscellaIleous Tax UniL . _ Doeumcll~ No. 2957 Capital-stock tax division __ _ 10

•

Estate tax division_ ______ ___ __ ______ ____ _ _ In/ernul Revenue I Misccllane!lus____ __________ _____ _______ ___ ______ _ _ 17 PersonlJe! and pay rolL ._ " 

1 

10 Review 8ection (esta.te tax) _ 13 Sales-tax divisioll _ 13 Taxes collectfJd : _ 10 f Tobacco and miscellaneous division _ 15 Tobacco : ._ __ _____ ___ _________ ___ _____ __ ,'>
 16
 Prohihitiou Unit _ ,:~; c . 25 , Audit division ._ 35 Cullections, , _ ; - 1/ 26 Industrial aJoohol and chelllicnl division _ 33 Narcot.ic division . _ 3. Office of chief couIlseL _ r 27 Permit division _ 32 Solicitor of Internal Revenue . _ -<. ­ .' 37

- 43 Int.erpretative ~P~I~fv~\~~~~~~~===========-================================ Division L . _

37 

3. Interpretative Division IL . . _ r Penal divisioll , _ 4'

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4I Review di vision _____ ___ _ ._ 45 Suits and prosecutioIls . _ 47 Summary of work _ 

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-	 STATISTICAL 1'ABLgS, 

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RECEIPTS PROM·'niTH:iiN·AL~REVB:NUETAUS ..•(1" .j~'

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"aO", . ' ,. ,. , .• ' h 'C: ,_ ,_' . ., ." rp?:ge 

1. RlJ~jp!S {mm spnlJilk Ilourcc.~ of iD\'C~llal ]~vcn!lc,,1~25, !IY c,>)]crholl , j,; " . , rlu;trlc1..~ 	 ._ __ 50

<j \ _ oo.l 2.	 Receipts from specific sourcc;;~or.intl'.l"Qal rCYCOue, ]025, b,v S~te8

. 0 

comprising t\\'O fir InQro di~lricUi;..tr<.illl the Statc'of Mllr.vland and :),J,1 ", i,he DisLrict of Colulllbia, whicb constitl;lc the ci~trict (ll Mnrylnm:l; r"l 

linn frolll thc Slaw of WIl.ShinliWn /l.nd 1'he Territory oLti.1aBk/l., ' 

• ,,.hich (}oostitutc t-hc distric~ of Wl\.tihingtoo . ~_ __ N 70 • J'	 I~ I , .• 3. S\lmmary of intcrl1ul-rcycnllc recClpt.s, Hl24 uod Itl2&, hy l>ourCC>l____ 80

• I 4: :':;uIfol.m~r_v Ilf h)tcrl:al-rc,,~nuc_ rceeipts, 19'2ol1111d l(l2.'), by colleclion d ' dl~tnet8	 •	 ~__ __ _____ 80 " I 

l\ i Pl' 5. SI1DlUmry of illt('rolll-rr..."uuc receipts, 19'25, by Slutes '~,_ $2 •	 "'.

" 6. Summ.'lr.y of illcOilm-l;u: .rc~cipls Crom corporution~ ,Lllld indiv(iJ.u.allI, 1925, by Sbte~ . .,.:_~ :...·~_~., ::;3 

7: SUlomliry or rcccip(.s from in,comc und pr'6tlt!l ~a'(';l,s, 1.!)2~J 1024, uod _q t'~ . 192;5, h;o.: :':;(1\"'3; with per cent QCin"."''''lIe or rll'Ctl1l1Se in'1'J'25, ",Olll: 

"" .'0

." . 'r • pared wIth I n2·L '. _~. . 

_ ~_ _ 84

• I ,.' , . 8, 

.Tom! illlenml.r"vcnuc rcrejpls, 1863-192,)_ ~ ~ __._; ;_'-'_~ _; __ r __ '85 

£I, Illterll!'.l-r"\'~lllUl tax Oll,ljrvdllctll from Philippir,o I8lnllds, 1\/24 und ,. "I . -".' " , Hl2r" b.Y' ar~k]~~ iaxcd __ !~· __":...:~~_~~_:~ __ ~_·_~:_:... __·_'__ "~_" 85 

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.1 ; '" J"" '. " -,~1 10. II11cr:lnl-rc','cllUC tnx, Ol! p."oduet.s fr9m l'or.1o nit;'-', 

J!lf4 unrJ Jp::?5, by.'! . _

. ,	 1 artlclC9 tUXCIL" . __ ~_ ~: ;::'.: ._~ :... __ '~ __ 

"__,- 85 

j 11. Number oC c.nch e]liSs of sp0cbJ"tax po,ycr~, 1025, by collcctiolL uistrictB_ 86 _., ." T ... • ,. •• I TOBACCO, ClaABe;CIOWTTES, ETC. 

"	 I 12. Tobacco fncwrice opcrl\f,cd'nnd'J~Mt.obseco /l.~d other qui"terialB Uij~ ';1, n· in, mn[lllrllct~lril1g t.O,~IICCO, Clllp~~~ y~r 1924,. bY:c.ol.l"'~J.iutl <1I.... .n '90 tncls and b' Sroka ., . , __ '- • , __ j 13. TouM.co Ulnnufl\tLlIfCd, qllllOtity. o~ hund LIt ',conlli!Cf!CClIIcnt a.~d . l Ill, 

dose of yellr, qUl\uUty to bC_Bccoontoo for, quantlt:' TCl1lOVcd ~Il

ho.nd for c);potl,~ wt<l:l M.leS reported..:lind 111

7

<:6 pll/d, C,'lJc/l(1~r fC,'l~ T ' 

t·· ,:. t· I02J, by Collcctlon <ll8lrlcls alld by Ml1tc~ .___________ 93 

14. Cigar f:Jclories opcrl/oLcd, toh(lcro, lI~ed,_ Ilnd dgllfS wei~hing motc .r th,,,, 3 I'<Jllllds- {leT f,noll><:!.Utf mnnll(lLctllrcd. e{r." calclldar ycur IfJ2'1, by eollccl,ion district8 lind, by StJ.tes~__.- __ ." ~._ _ 9\i 

'1"",,1 - ,L 15. Ciguu wr~lghiHg moro thlln 3 pOllnl;ls per thooslllldrCllH)"cd tM pa.ld, /': ' l\alcndar .Y(~ur 1\J:t4, by eollectiun di~tricls and by ~tnt,,\!l__ '. • __. T" \)9 10. l'(l\)uc<J" \l~"d, lll\d ciFlfl.l'fJ wllighinl't oot lnorc Hmo. 3 llQ\llldK I'"r 1.h.rm­ "	 , B.'1I\l! lllltllllfat:tLlrctl, ct~., culc\ll!ltr ye:lr ]fl24, by enllc:;1inn diBtr!~1!I ..
 Ilud uv Stat-ca_ ~, ' '__ ' , ~_ 102
 " 17. Tobacco'used, nll(l cigll.rettel;l weighing nnt'moro Ulfln 3 'poLJllds t:'cr thoH~l\nd mnllllfllc\.luetl, ul"., :c;llcn<1ar )'cc.<r· 192·J, hy col/cetlon . . district_s llnd by Stlltcs-'	 ~_,~o ._~' __ ._~ ~" __ ._:_____ 103 " 18. Tobacco lls..,d, l<lid cigllrctte.s weighing more t-!lllll i:I pOllnds per thou- , I 

B.:l.nd lI!!umfuctllrcd, etc_, Cll.lclldar ycn.T .192:1, by <:ollcctioll dl~ tncts anl1 l,ly i'illltcS~ __ :.__ _____ 105

, 19. Leaf tobacco uscrl in Illanufacturing cig;'irs, cigO:TCtlCS. IUld toho.cco 

Ilnd 11Illl/r, cl1!~lIdllr years 1915--1924~__·~_._· __ ~_________ 106 

20. Production of IlIl1Hllfllctllrcd t.obacco, lUtUrr, cigllr<l, and cilo;:.rcU<cs, 

21. SII ~~?~'r~~;;.~,.~~;:r~i:~~l~

J~f~;<~nl;i~c-t~l~e;; of-tl;l;;';-';o- ~'~I ~hi~~~ -~;I: 1% cndar )'car :102,1	 ~__ ___ ___ 107 

v 
VIII	 STATJIiTICAL TAlILI!:S ./ 

~~	 .!I·,n·V:·:'·~l .8~U

86.	 Industrial nlcohol plant~, bonded warehouses, and dennturing plantll 

under Titlo III of the natiunal prohihitioll aet, opcl"ate(! 1925, by colleetion districts	 • • __ __ 175 

88.	 Pcrwits for J10ILUeyerage ulc"hol i!llllLed, rOllOwed, cllnc(:lcdt ~\'uked,

and ncw alld renew(ll a})plications tlisltppro,'erl, ]925, Dy Sl-ntc~ (lnd by cla8.Setl 	 • ___ HiD 

LIQUIDS AND CEREAL BEVERAGES 

76.	 Grain and other mllteMa1s nBcd in the production of (:erc;l be\'crllged 

containing le.~"!l than one-lw.lf of 1 pc,r cent of ulcohul h~' vulume, l!J25, by collection dillt.rictll .	 _ W3 

77. Ce~al beverages containing ICl;3 thun one-hnlf of 1 per cellt of 1l1ll01101 

by volnllle, produced anrl dispolled of llnrl nUlOber of dco.lcoholiziui!; plants operated, 1925, by collectiun di~trietll_. _ 1(;4 

BRANDY, CHAMPAGNE, AND WINE .	 . 

78.	 Stlll wines deposited in, withrlrawn from, nnd remainin~ III hOnded 

wineries. and bonded siorerooma, In5, by collectioll districls _ lOS 

79. Sumlllar~' of operations relating to still wines ut bonded winories ulld bonded storerooms, ] 925	 _ Hi9 

80. BondlXi wioeries and bonded storer001l1B opel1l1oo dnrillg the fillc:tl 

ri"ar 1925, by collection districts . _ 1(\9 

BI. ChUmpllgnc, sparkliog Wifles, llnd arlillcially carbollllted winell deposited in, withrlrawn [rorn, and rcmai"illg In bonded wineries aIJ(I' bnnded storerooms, 1925, by collect.ion districts . • _ ]70 

82.	 Summary of operl.ltioIlll relating to champagne, Bparkling wines, (l1l(1 

artificially carbonated ",ines at bomlt:d wineries and bonded IlWrL'­

rOOIDS, 1925 ~. _" -! - " 172 

83.	 Sweet ...ines fortified with 1l'J"l\[:le branrly, \luder the oct of I<'ebruf\ry 

24, 1919, and branny withdl1lwn from distilleries and bonded wnw­ hou~es and used for thia pUrjl()Se, 1!'lZ5, by collec1-ion disl,riels and by kinds 	 173 

84.	 Brandy 'wit hdral'i"ll [rom bonded warehouses ftlld l"Cmoved diced from 

fnIit digtil\cries to wineries for thelortifiCl\lion or swcet wine, H125, by collection districts . • _ 174. 

85. Winc shipped or delivered for 5:lCtalllent.al purpusCII, 1925 • • '" MISCELLANEOUS BTATlBTICS ' 

87. St:e.l.ement of nnmber of arrests, liei~ures, (,te., by Fedcral prohiMtion dil"ectora and by genoral prohibition ugents, 11125 • . _ 17li 

SO. MoneYIi pnid to oollcctQT'9 0.8 proceod.ll of In rem actiolll., judgments 

i"ecovcred in ci~'il Suit!>, fines Bud jlCnll.lties imposed in orilnillul 

actions, and coots, as ",ported by clerks of United Stntce conets, 

'"	 

1925_. . ~. + :.. lS5 

ExpeZl.'les of the Intcrllnl nc\,uulle Senice, 1925 • • _ ISli 

91. Summary of internal-revenuc IItalllJlS iH:;ued to e<Jllcdors o( internal revenue and the POl'itmll!3tor GenerllJ, 1925. + _ 1\)1 

D>. Coot of printing und binding for ~hc Internal Rcvll,'i.ue Bureau 110Q Service, 102·1 aud 1925 __ + • _ lUI ,. 

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'­

ANNUAL REPORT 

OF TIlE 

cm1MISSIONER OF INTERNAL REVENUE 

TREASURY DEP.A.RTMBXT, 

OJo'FlCE OF C01BITSSIO:>fEB OF INTERNAL RE\'EKUP., 

Wasp,1:ngipn, OGI.ober 1,1925. 

Sm: I ho.ve the honor to submit the following r~port. of the work 

of tile Bureau of Internal Revonue for the fiscal year ended JUIle 30, 

1925: ' 

COLLECTIONS I 

Thc op~rntioIls of the Internal Revenue Bureau during the fiscal 

year 1!l25 under the revenue act of 1924 and othcr internal-_revcIlue 

t.ax. Jcaislation resulted in the collection 'of $2,584,140,268.24, COllipurod ~vit.h $2,796,179,257.06 during the lliical year 1924, a. decrea~e of 

$212,038,988.82, or 7.6 per cent. 

The mcome-t.n.x colloctions for the fiscal year 1925 amounted to 

$1,i61,G59,04D.51 1 compared with $1,841,759,316.80 tax collected 

from incomo for We fiscal ye!l.r 1924, a. decrease of $80,100,267.29, or 

4.3 per cont. The collections made durinz the first six months of the 

fiscal year Hl25 emhraced payments of ilie third and fourth installments of tho tax due ou U;1cornes in the.calendar year 1923, together 

wiLh additional collections on assess.rne.nt.s made for prior years, 

which umolLDwd to $780,611,221.61, comp.ared with $821,259,551.98, 

reprcsentiua pn.yments of income tax for the corresponding six months 

Ot the fiscaf )'efir 1924, a. dccreuse of $40,648,330.37, or 4.9 per cent. 

The collcct-ions made during the lust six months of the fiScal year 

1925 embraced pa)'lll~nt.s of the first aod second installments of the 

tiL.... dU!-l on incomes in the calendtU' :rear 1924, together with additional 

collcetlOns on aSSe&'ill\.l:lnts made for prior yeal'S, which amounted to ~9S1,04.7,827 .!JO, compared with $1,020,499,764.82 for the correspondmg penod of the fiscal :roar 1924, a decrease of $39,451,936.92, or 

3.9 per ccnt.. The tax on the returns of net incomes of individnals 

and. :::o.~porations filed for Lhe year 1924 was ut tho new rates provided 

ior lit the re\TeUUe act of 1924, approved June 2,1924, 

Tho miscoll!l.neous collections arning from objects of taxation 

other than income taxes amounted to $8~2,481,218.73 for the fiseal 

year 1925, compared wiLh $954,419,940.26 for tho fiscal yeur 1924

decrease of $131,938,721.53, or 13.8 per cent. The principa1 

Incrcase Cor 1925 wus from the tax: on tobacco and tobacco ml'l.nuIa.cturc'k' amount.ing to $19,608,279.82, while the change in rntcs of tllX 

proVlded for in the revellllO act of 1924 is reflected chitlfly ill the 

reduced receipts from automobiles, parts or ll.ccessories,· and hom tho 

'" • """mUS -	 oj lll>"" LUCplly C<llH'''''''ull1B<la Il.Ufi>Jll" ..lIa fIsc:ll :toot: J~~ IlOQ .hown In" ..ate",cnl on l'l>IN 100 ul 'bi. r0I'0<I. 

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VI STATISTICAL 'IABL'F.S ./ '" P~' Tlbl~

22. n~ccipts fTOm intenlal-re\'cnue ta1'Ccs on Lobll.eCo and per capil.u. tax 

based Oil estimated population, HllG-1925	 _ lOS 

23.	 Export.atiun in bond of mnnufa.ctured tobllCCO, snuff, dgll.l'll, and 

c:igarctl.cs, 19'25, by collection districts - - - - - -- - - - - - - - - -- 109 

24. Drawback of jnternnl-revenue bJ<es allowed on tobacco, cigars, and 

cigaret.tes exported, 1925, by port8 '__ • _ 111 

25. Withdr8.wll.hJ of tobacco produdSi)(i8(;d on Bales of stamps, 1\J25 _ 111

26.	 1eu.f tobncco imported by cigar manufacturers, tobacco mallu/lle­ turers, and deakra in leaf tobacco, calendar rear 1924_ - - - - _. - - -­ 112 

27.	 Dealers ill leaf tobacco in business, leaf tobacco exported and reech'cd 

from farmers, clllcndll.T YOlLT 1924, by collection districts and States_ 114 

28, Tobacco material held or owned by dca.lers ill lca.f tobncco, cigar and 

tobacco manufaCt.~1'Bon January 1,'1925	 _ ll7 

OLEOM~G&B:cifE, R~~VATED BUTTER, AND MIX.ED FLOUR 

29.	 Prodnc!ioll alld wilhdrawals of colored oleomargarine, Hl25, by collectiou districta -- - --- - - ---- - -- - --~-~ ------ - - --- -­ 120 

30. Production Bud wit.hdrawals of I,mcolored oleomarl!ilLriue, 1925, by collection district.li~	 ' · • -, 120

31.	 Production and wit.hdrawws of oleomargarino (colorcd alld unculorcd), 

1925, lly months - ------- --- __ .. - - - - - ------------- -- I2l 

32.	 Summary of productio\1 and withdrawals or O]CQrnarl!iari1l6 (colored
 

and ullcolorcd), 'UIlG-1925 - - - __ ' -.---- ---- --- - - -- -----'­ 121 

33. Mat-erials naed iu the mllllllfacture 01 oleomarg.n.rine1 1025 _ I2l 

34.	 Pr04uc~i,oll wld withdra~'als of renovated butter, 1\125, by collcction 

dlstrlckl • - -- - - - - - - - ---- - ---- --------- ----- 122 

35. Summary of production and tax-paid withdrawals of r"lIoVate9 butter, 1",1 

36. Prl~I~~~?12~~d-;~th~a~~i;-~r-~I-i~~-H~ll~:-iri"i5,-by -~oii~~ti~~-diS:: triCM •	 ---­ 122 

;37. I'rod\\dioll, importation, and l"it,hdrawals of playing cards, by month.~, 1925 • ~._.	 ~_-- ' 123 

NARCOT~~ DRUGS -,

38.	 It\Jgist~fLtioIlB,undcr the Ho.rri~[)J1.11U~coticIn,\\', as umended, )925, b}'
 

States ulld by:c!lU>S.cL _' --~ - --- - - - -. - - ~- - - --'- --- - - - --- - - -­ 123 

39.	 Gellcral !>tatement of Imports, bouded !>tock, and manllfll.(:tllrerS' stock 

of tuxable.narcotic drugll/ aud dispo5itions madc t!lC~!1 1925 _ 124 

40,	 CO?lparlltivc statcment of IIDports, exportsl and dOIllC:ltic purchases 

of b:l>u.ble narcotic drugs, 192l-1 925 ----- - - - - - - - - -.- - --- '25 

41.	 Taxablc nllrcotiC' drugs imported into the United Stlltes, 1!125,' by 

counhics __ • - --- - - - -- --- - ----------- --- --- - --" 126 

42.	 Taxable Ilarcotic drugs and prcparutioll6 exportcd from the United 

States, 1925, by eountrics __ --- --~ -,- ---- - - - -- - -------- - - - - -, -­ 126 

43. Taxable Ilarcotic drugs ulld preparations pnrctuLscd wit,hill the United States from manufllcturcnl, 1925, by Statll.\i	 _ 128 

44. Tuxllble	 narcotic drUg!> purchascd by manllfacturers of aontaXll-blc 

preparn.tions, 1925, by Stlltes - - __ - - - - - ----. - - - - - - -.--- - -- 130 

45. Tllxablc narcotic drug!> Ilnd prcparlLtiollll purchased by officialll exempt from	 registration, 1925, by Sta~ • _ 131

46.	 Nllrcotic drUg:!! llnd preparations COOling into tbe po,;scssioll of tbe
 

Bureau of Illtcrnal Hcvcnue in the enforcement of t.be lllHcOtic
 133 laws, 1925, by St.ates - - - - --- ~- -------- -- --- - - ---- - -" - -­ 47. Violations of tbe llarrison narcotic luw, as amended, lJ,nd di~position of ClllIell tllemundcr, Hl25, by Stu.ws	 • _ 134 

48. 1<'iselll n~ult!> of thc enforcCJ1lcnt or tbe narcotic la....." and aggregntc senwllces imposed, 1025, lJy States ~. •• • '__· '36 

STATISnOAL T,ABLES V11 

D18Tn.LED SPIRITS 

Table , , Pall'C 

50 Di!>tiUed splril,s produced (cxcept alcobol produced ut industrin.l. . alcohol plunts), '1 OI5- HI25 •	 , 1:-18 

51. Production, tll.'l:-paid witbdrllWn.ls, leakage allowed, exP'Jrtllltioll and 

balAnces in warehouses of distilled spirits (other t.han alcohol pro­ duced llt indllstriul alcohol Illants) , 19l5-1925 .-­ 138 

52, D;stmcd !>pints withdrawn, ta.'l: pail!, fmm distillery, genera\, and
 ~pecial hunded wurcbouscs, 1925, by collcction' distrieM _
 13~J

.~3, Dist.illed spin~, tllI paid by stamp, 1924 a.nd I025_~ _ 130 

54.. Distilled IIpirite bottled in bond before tax payment in distilleQ', 

general, and Ilpecia.l bonded warebou,ses, 1925, by collection ditl­ triets '	 ,_•• _ lao 

55.	 DiJitillcd 8lJirits wHhdrnwn for export from distillery, gcneral, und
 s~iu,l b,?~ded ~'arebow;es, 1925, by CQlleetio.n ,dist.ricts • _
 140 

56.	 Distilled spm~ Vi,thdravi'll fOr export from dL!>tllJery, generul, lind 

spccial bonded warehouses, 1925, by countries to which cxportcd __ 140 

58. Dt/l.wbllck of intcrnlll-reveuuo taxes aJlo,,'e<! on expurted dilltilled !>pirits, 1925, by portE	 • _ 140 

59.	 Distilled spirits lost by leskuge or e"u,pornUulL from packages .with­


drawn from dist,illorr, general, and special bonded wurohousCli, 1925,
 by collection distrietll ~. • :. ~. __ ,~ 1 

60. Distilled spirits IOBt by theft, errors in gauge, etc" 1925, by eol)cetion district.s • 	 _ HI 

61. Nature of losws'in distillery, gClleml, and special bonded warehouses, 1925, bv l:olleetioll districts_. 	 _ 142 

62.	 Distilled ~plrits withdrawn for 8cientilic purpOSl:s B,nd for nse of thc
 

United StAtes, frolD distiller~·,· gencral, and ,!;pedal bonded ware­ houses, 1925, by collectioll districts ~. ~~ __ . 142 63. Distilled !>(lirits gauged, 1925, by collection dilltricts • _ 143 

{i4. Diijtillcd spirits, by killd~, remaining in disl-illery, generul, and special honded warehOUS(lB, 1925, by collectiOIl districta	 . 14. 

65.	 D~tillcd spirits withdrawn frOth distillery, general, and IIplJcial bonded
 

\\"lI.rehOIlIlCS, includiug tho quantity removed from cilltern rooms
 of dilltilleries for denaturation, 1925, by yeurs lind SC!lJiona of pro­ duclion	 _ 145 

66.	 Distilled !>/,iritll relLLaining in ditltillery, genernl~ lind special bouded
 wurehousc.~, 1925, by collection districts una by sca8Qns of pro­ duction, ] flll-1 !:l"~5 ' • • _ 146 

67. SUlllmary of opemt.iOlls relu,tiLig to alcohol at induslrial ulcohol bonded warehousC!;, 1925~. __ .	 : _.- _~ __' ,- _ 148 

68.	 Summliry of distilled spiri~, by kinds, produced, \\;tbdrawu from, and
 

Tfl1nainhlg in ,distillery, gcncral, nnd ~pecilll bonderl wlJ,reh,o\lB~l!, 1925___ __ ' " 1" 69. Sumlllary ai ~~~;;ti~ll-S-~t. distiiiery;~~~r~:~lld-;;pe~ialba"',;d.;j"~:~;;

70.	 Di~~ill~~I~i~I~-(~;~e-l;l-ai~a"'h~l- prod~';;d -~l- il~d ~;;tri~ ~j"~~h~f P~l~ lsi 150 

removed for dellllt.umtion from distillery, general, und s]lqc~nl

bonded warchonSlOs, and from cistern rooms of distilleries direct, 1\)25, by eoiledioll distriets ~. ~.	 . 1>0 

75. Gruin aud other nJuterilJls u!>ed ill production of diatilled spirits 1925, by collectiull districh • ~. • 162 

". " I' 

ALCOHOL 

Alcohol deposited ill, withdrawn from, lind rcmalUlIlg in industrial 

ulcohol bonded warehouses, 1925, by collection districts __ . _ 137 57. Alcohol withdrawn for export from industrial ulcobol bonded ware­ houses by countries to which exportcd, 1925. • _ 140 71. Fonnulas prescribed for dCllaturution of nlcohol, the indllstriul 

rUtposcs for which the nlcohol is used, and quulltitics ViithdTlLWIl rum delluturiug plants, 192:;;	 _ 161 72. Denatured alcohol produced at alld remoyed from dcnntnring plants, 1925, by collection districts	 _ 158 73. Specially dCllatnred aleobol received lind disJlosed or by bonded 

dealers, 11l25, by collection d;strictB~	 _ 15'J 74. Specially dCllll.turcd alcohol reccivcd and used by mun\lfllclurers, 1925, by collection districw ••• •• • _ •• 100 
2 REPORT OF COMMISSIONER OF INTt:RNAI.. JlEVEN"UE 

ta..'l: on admissions to thoaters, etc., reprosenting decrease., of 833,327,­

964.10 and $46,804,714.51, rospectively. 

In the foroO'oing comparison of miscellaneou9 taxes it may bo well 

to add that t'he collectIOns for tho fiscal year 1924 include S(30,692,­

782.29 from sources which woro not t8....1(llblo aHer July 2, 1924. 

The colloction of internal-revenuc taxes for the fiscal year 1925 and 

the last seven preceding yellrs are summarized in tho following tuble: 

• Sourco:l l~~ 192~ ,," "" 

DlnillM!r>lrll.!, IncludIng wln..., Bte _____ •••.•______ • ______ ~e.m'l8 m.~. 3SQ.1;I Dl, Mt, lQ;. 68 Fermented fU, ll63, 3.5ll 47 liqUOR. ___ . __ ••. __ .: 

Tohacco man!1lllctun:s I.~" 3Xl. <3 4.07B. 7;; 46,<.&.00

OIoomargarlne. •••.. _____ . 8t.:I.]ol7.~!o.~ 32$, &lil, WI. Ii 3(JIl.015,"<n.W 270. 7l1li, 384. f4 ___ ••• _.•••.•••. a,~'iI:l7.81 2,&H,IOL 14 2, u.&, ~L 23 2,12I,Ci7ll.G8 Capital-stock W. Inelnding otberspoclal ta:<\lS _________ ••• _ , P:" SH, InIII Il.\ 2ll6, lOll. 4~ ~, Gm, 3Z2. 81 \IO,&U,ro~,&9 Miscellanoous, JuclndlnJ W ....
 

~tax8S,ete.. 61neel 18_____ I U4,.l'1ll,.:i57. It
 (110, 6711, PIa. so 4B1, 680, MG. 72 GBil, &'II.' 719. 02 Sill"" of internal·revenue stamp> by postlIlllStlln ________________ 7, 1.l7, 80~. t7 12, ug, Iso. 213 II,lI.l3, ~ro, 64 14,CI6,05B.05 

Totlll Noolptlllrom olber
 

WelI tban Inoomo and prolH..
 ___ ••• _______ , _. ____ 8Zl,. 461, 2I&. I.l 95f, 10, IHCU!tl lnoome and proll18IaieS_________ ll3lI,I!.M,lIIt:l,OI I, 110, 632, (lIB. l~ • 1,7~1, ~,~. ~I I.SU,751l,3lfl.liO I
 l, C$1,05Q, 534. M 2, t)IG, 1118, ~ll-I, !!S 

Total rooefpU ___________ ,_ ' 205M. loKI, llllIi. U 12, 1fl6, 171l, ~7. D6 2, ~I, 7~S, :zz;. 5; 3, 107, 4~1, 083. 00 

Sonrcnl 1919 IlilS "" "" 

Distilled spirit., lnc1udlngwlnoo, ete. _________ . __ ,_. ___ .. _______ Formented llquors. ______ ._ .. ___ $8:l,. 51l& Ml../ll W1,:r.275. 71 $MI, 211, 2.\2. 26 ~17, 5.'i:l,lI87. 33 :l.\ :m.B2 41, ,BH. OIl 117,8:l0,G02. 21 Tobacco manuCa,.,!uros.. ____ ._._ 1211, 2o!l5, !!ST. M Oloolllllrg8rlne__ ••___ ._ • __ ._•• ___ 2,\.!o. 210, 3B5.49 211:., 8011, M,~_ 44 200,003, OIlL S4 15<i, 1&'1, Ill) 2.llO6, 4M 15 3, 728, 276-05 2, ilH, &'IL 011 Capita!-stooli: tax, Including 2,:l:lG, 007. 00 otber spocial ttuos. __ .. ________ 01, 'ZlII,oISL 31 1m, IlXl, 70L 35 ll3,4nll.l7.62 27,29I,'ZOO.12 

exoJse ta.es, ..tc., ~IDoe HIlS___ . M1sce1lwieollS, Including w.... 

01'" 227, 7M.llll 8ll3, B7l. &13,523, B&t. 14 2'l5, on, Sf>3-« by postlIlllStors. _. ____________ Ilal"" oC iutIlrno.l·rovenuo stamIJ6 

20, 880, 86S. IliJ 24,4:17,8ll3.7S Ill, 100, too. ~I 4, 33lI, 182. 21 

Total roooll'tll from (ltber
 than lneolllO Q.Dd p,ont.;
 ta..._...__ ..••.._____ Income and prolltll tcu.0lI ___ ' _•• _ 1, ::Ill?, 210, 388. 20 1,450, M4, Z\B. 21 I, 240. 366, 175. 86 1l.'IO,05.'i,026 1!.5 3, 12S, 137, 673. 7~ a, Q56, PSG, 003. 60 2, 600, 7l13, llO2. .0 2, S3S, II'JIl, !l9.L 'IS 

TQtW rwdpll_ .•____ : •• ___ 4, ~l!S7,~I.1l5 6, 41:Il,5&ll,2\L 81 3, 850, 150,076. e.61a. 6!JI>..lIM. ti2il o:J 

-----~ -- "".~,lii5.~' 1,llIll. <'l'ita'ol "'-lld gin ta>; 541,513,&'1&.71 Irom oortllin 8tl1mp ta>",,: SI40,1l52,og;.7, !rollJ ....eUe We=!; f3\1.!JllI;.397 ..u from tbe tel on odmls31OllB to thoo.l.el"! and oIob dul'l9; !IlId SIJ,!n1,\1l7.7S /rom ddln'luell! W"",, eoll<et.M onder relltlll1io:ll~w5IUld o~her mlscellallOOlI. tox... • InclUde:; S'JIG,2:,tl,0Il1.02 C,"", corDOmtloIL'l ond SS45,420,Il5HO frora lndl\"lduJl.!ll. • Tho .ligurto 00,,""""1011' ioWnaJ·rnvlmu.Q rouelpLo; .... glvllll In tbls aLnteln<m' differ Cram such Ugllr"" OOrJit>d in aLh., Trcn::my ~1'U"'m<ml1l .howlIlll tb~ nllllDeiaJ eondilioll 01 tho Govormn"nt, boUllu8e tbe C...-m~r tcpr...,o~ eollocLioo." hy t"'crnnl"QvIll11l0 Om""r9 tbrousbont ~ho eouD1.ry, ineludlog dOI',,"Il.'l by 

por;lm....loen 01 00"'0 ouo r"""iv~d trom law <If lutelno.l'revenuo ~LalllJ" ...,,1 deposi", of 10lomo rO\"eOllo 

ooU"""'d ~broURb cunom! olfi,'>l:l. 1O'lill" tho IllLler ,cpr_nt tho depor;tl.l! of tb..o rolloctiom in lbo Tr.....ury or dcpor;h",hd durlD,g lb.. llscaI ~'<'-Ar oonaYILod, tho ditr"...,o""" ""!Qg duo La Lho Cl><'t tbatWlllO of tho 001­

loctloll<;O 1M l.uor PUt or Ibo ll-.l To'!t>L ClIn nnl be <Ieposl<e<l or OI'a lIoL <eParted t" Ih" 'l'reasury o. d'l'­

pwll-eoJ unlil Illt"r Juna 3D, thus C6JT:rU>1l' tb.U\lot(l tbo la1l<>",,1ng llscaIl-'=", ro::nrded in Ibo.LlltomtUI'I 

sb01O'1ng LIla I.'OlIdJ~I~1l 01 I"" Ttenwry. . 

COST OP ADM.INIBTRATION 

The eXJlenditures in administering 010 inkJ"lUIl r{';venuo laws 

for tJl0 fiscal Yflllr 1925 wero $47,u31,8!13.40, not inrJuding expendituroo from Ilppropriations for refunding iuternul-reyenuo colleetioll~

and ta."es iUegttlly collected, which in no senso urc administrati\'e 

expenses. 

The foregoing expenditures include, howeYeT, $9,203,184.45 fOI' the 

enforcement of tho prohibition JIlW and $1, lUI ,!):l,); 7tl for thl1 r.n('lr'~'lR}o:ronT OF COMMI;;SIOKER OF INTERNAL RE'i-T,NUE 3 

rn('J1t of !J.le narcotic law, which are regulatory provision., mther than 

tax rnmLSures. Deductin&, !J.1e5e two Items of expense from the total 

leaves $37,2Gfi,573.16 ILS t.!m c:l:penditure for collecting the int.crnulrevtmuo tllXCS for the fiscal JoaT 1925. As ilio Rg."l>Tegll.te rcce~pts of 

internal rcvenue were $2,584,140,268.24, it will be seen tho.t the cost 

of collection for tho fiscal ycar 1925 amounted to $1.44 for each $100 

collected. The cost of CQlloction on a eimilur ba£is for the fi:;cal year 

1924 wus $1.:24 for cach $]00 coUeded. 

INADEQUATE ROUSING OP THE BUREAU 

Lit.tle or no. i~pro.Y~;~CIlt i~ayi;~~-hoc;'l\l~d~ ~Il'th;i~t. Ji:;cllI Yll.ar, 

attention a"alll IS directed to maaeyuaLo hOHslng conditIOns, WhICh 

conl,iuue se'i-ious]y to intcrfc.re with the proper fnnctioning of the 

bureuu. 

Thc burea~ is housed in 10 separate ~u.ildings s~at,tL?"el\, on:r. II ~\'ide 1 area of tho cIty. The Income Tax Unit IS opuratmg m SIX l)\lll(IL~~s,

1 

yiz: Annex No.1, Penllsyh'o.nitl.- Avenue nnd Madison Plnee N vv.; 

Anne..'\: No.2, Fourteenth nnd B Streets NW.; Building C, Sixth 

and B Streets SW.; Building No. 5, ~,;,ontieth lllld C StJeets NW.; 

Pettus Building, Nine!e.enth Street and Vir~inill. Avenue SW;; !lnd 

buililin<J' No. 462 LoUISIana Avenuo NW. tlollle of theso bmldmgs 

a.re mo~o than 0. mile apart. Coordinution of activities necl',s~ary. to 

sucee"s[ul nnd economICal administration under such condiljolis is 

rendercd c-'-:tremely diHicult. . . The Prohibition Unit occupies portions of Building C, Sb..th and B 

Streets SW., of tho bnilding No. 1418-1422 Pennsylnniu. Avenue 

NW., of the Gruham Building, Fourteenth lllld E Streets NW., and 

of the Treasury Building, }i'jft.eenth Street and Pennsylvania Avenue 

NW. The Miscclluneous Ta." Unit, under Wllich is grouped the 

estuto tIL'(, Cll[1ital~stock tax, sales tax, tobacco llnd miscellaneous tax 

divisions} is also located in BuildinO'.C. The Accounts and Collections Dlllt is housed in Building No.o5, Twentieth and B Streeti'! NW. 

The offico of the SoliciLor of IntemalRevenuo islocll.ted in the Interior ~uildillg, Nineteenth nnd E StJeets NW. Tho office of the ComrnisSlOneI' and A"sistll.nt to the COlIlmissioner, tho Illtelligence Unit, the 

division of supplies amI equipment, lUld the appointment division 

ure locntod in the Treasury Building. 

;particular o.ttention is cll1led to tho fact that approximately twothirds of the spnce oceupied by the bureau is in Building C, Annex 

No.2, tho Pettus Building, and B\lilding No.5, all of which aTe 

temporary buildings of flimsy construction erected during thc war 

for emergency use and which are rnpidly dctc.riorating. Most oC 

the.m- already have outlasted their life cxp'ecf..nncJ, in consequence of 

whIch it is necessary constantly to e.-..,;pend largo sums for thmI' repair. 

Addod to this is t.hefire hazard. 

Housed in these buildings are importunt documents and records, 

such as tnx returns, llsscssment lists, and other vnluable papers 

necessary to be kept closo nt haud while tho returns are being audited. 

MUllY 01 theso papers could not bo replaced, and their destmetion 

would meun irreparable loss not only to tho Government but to thou­ r sunds of tlL"pUyers us well. 

Vi"orkiug undersuch unfa\'orubk conditions, the 0l'eTlltinr,- oflieicncy 

of the bureau must suffur. Thero is much lost motIOn. 'lhe remedy 
4 REPORT OF COMMISSIOKER OF IKTEItKAI, REVE"KUE 

lies in 0. closer housing of tho v-urions elements of organization. Not
 

only do existing eonditions interfere with propef lldmiuistmtivc
 

cOIlirol und conauct of the bureau, they also eause untold incon­


venienco to taxparel'S, particularly t~ose fr~rn out,side \"ushington
 . who come to thlS.CIty to tro.nsuet busmess wIth the bureau. 

A sinO'le building o.dn.pt~d to .the purpose would resnlt in the work
 

llcing d~ne lI~or~ expeditiously a.~ld ecnIlornically! which result w('~lld
 be :reflected In merellscd col1ectlOIls of tllXCS ......Jth /1 corref;;poIHlm~
 

decrease in tho cost pel' bundred dolluI'S ~f milking collect.ions. Such
 

a huildinl>' also would lessen the do.ngcr from loss hv fire llnd rnisplllce­


ment o.nct thereby prove anotber form of economy.
 Ae~()rdingly, it is urgenlIy recommended thflt" provision be mad\) 

immediately for 0. suitflhle fueproof buililing that ",ill adequately 

Cllrc for the needs of the entiro bureflu. . 

mCOME TAX UNIT 

WORK <ACCOJI)'LlS.HED 

AwUt of reillrns.-During the yp.llr ),7EJ1,1>13 iucome And l:xee;;s
 

profits tt~x returns (1,2.22,868 individual, llnd :partnership, n nd 5'1S ,.74.''1
 

CorporutlOn) wero fludlted, compllred With 2,J'19,HH for tho preYlous
 

fiscnl yenr. DurintT the year 1924 the filC3 audit of tbe returns for
 

1921, 1922, and ;1923 was urider WEly. The tremendous production
 

for_ tbut yeur wus due to the large numbers of returns.thllt cO,:!14.bo
 

closed o.t tho files. There 'Yas 'not tho 8ame productLOll pos.'Hb,hty
 dnri~~ the fisefll year 1925, sin(:e during tho onrly pnrt of thllt yellr
 

the lIles Audit of priOl'~year retunls was brought to u current stage.
 

The product.ion in eases whieh'were tho 8uhject of intensi,",e fmdits
 

lmd field examinations increased during the lost fiscfl.I yenr.
 

llc1!cnH-fJ aw:nM' rcports.. -The number of reports of field examinar
 

lions 8ubmitt,ed 'WiI::l 290,241, compared witli 199,581 for 1924, an
 

ini:rea.o;e of oPllroxim'utf'Jy 45 per cent. Tho number of tmnseripts
 

of returns sent to the field for eXaminfltion was 223,284. Thcre were
 

referred tIl the field during the yenr 1924, 201,505 trunseripl:s of
 

re{:urIlS. !
 

Arlj-wstmenf o('claims.-The number of clfigps scheduled during
 

tho fiscal year wU;S 72,839. In addition 74,296 eertificates ·of over­


ussessrnellt ill C'l.'~f'..s in whiCh no claims were filed were issued.. Claims
 

to the number of 43,627'Were allowed, and t.he total amount mvolved,
 

including ov-erussessrnents stated where uo clai1JV"\vas filed, was
 

S381,OfJ9,220.21, of whieh amount $107,253,329.95 was refunded and
 

S27J,815,890.26 'o.lmted or credited. The amount of interest paid
 

on amounts refunded or 'credited under soction 1324(n) of the revenue
 

act of 1921 was $29,432,762.78. The number of claims rejected was
 

29,132, involv-ing $271,274,439.21. "
 

The number of claims reeeived was 65,613, in,",olvinO' $1,147,707,­


744.54. The number of clo.ims on hnnd at the end of tho fiSClll veur
 

-\\'lIS 73,441, compared "with 79,956 at the end of the previous fi'senl
 

.year.· '1'··..., . .'
 

Tho bureau Ildjusted approximately 11::; many clflims ns wore fUed.
 

In addij,ioll 74,296 eert.ificu.t,e>:l of oveTflssc::;smellt (moro thuu -tlw
 

number of cluims adjusi,ed) were is.sued without the taxpnyerB having
 

filed cluims. DudeI' old procedure claim::; would have been invito:'ld
 

:Rlo:PORT t'lF COM~{J8~IONi::1'. en.' I:KTEHNAL 'itEVENUE 5 

Elnd filcd before a certificflte of overassessment eould issue where uo 

clflim was on file. ,. ", J" 

A.JJit-i./l1U1l rev,)nue.-A totol of $326,755,5=16.-73 in ndditi.onm taxes 

was a.'>Sessed. In .order that collection would not be jeopardized it; 

was necessary to asscss $144,646,530.53 ·of this amount .without; 

tri.vin~ the tu.xpuyer the benefit of o,ppeo.l, and in conseqnence this ~um IS subject to c1~ims in ahatement. In addition to thESe results' 

the rejection of clflims in o,bo.tement a~1(1 eluims for credit of taxes 

previously assessed mado available for immediate coUcet-ion the 

fmther sum of $37,868,460.05. I . ' 

Infor!!W.li?TI: 8er!!ice.-The rules and .regulations s.ee.tion ~nswel"etl

83,763 mqUlnes of taxpayers on .teehmcal and admllllsLratIYO questious. This section prepared and iSBued wackl'y, quartlJrly, Il1ld 

semiannual bulletins find digests of income-tax rulings. 

STATISTICAL DIVISION 

j'.

, " 

During the year thero was .y·ilbhshed, i:g a~cordanee wit~ the' 

provision contained in the So:'lvera revenue acts reqiiirii:lg the prl~pn]"ntion a,nd publieolion annullily of statistics from ·the retw:ns. of net-. 

iucomo, the complete report, Statisties of Income, compiled from 

the ineome-t'flx returns of individulLls lind corporations filed for 19~'1;

also. tho (Preliminlll'Y Report) ~~n.!~tics of J,Ilc9mo, compiled from 

the mcome-tax returns filed by mdiVIduals for 1923, . The st-ut.istical division wus also engagod in furnishing t.he S.'nllte 

in'..-est-igllting committee, appointed, ~ursuil.Ut. to S~nll.~o llesolllti,)Il 

168, SlxtY-OltThth Congress, first seSSIOn, to iI)\'estlga~·tp-e Bureau 

·of InternalI~evenue, with infonnri,tion entLLiling extensivo rcsetlI"ch .,

, 

, and the }JresentlLtion of exhnustivo'data, comprising the anlllysis

of the rcturns filed by individulLls falling within eertain incomo 

clus~ps, ~howinl7 by so.urc:es of .incomo, nuturo I~f deduetions, flnd 

taxes pllld tho Iiuctulltwn snstllIned o,er the perIOd of yeltI'S 1916­

1!l24, ml'lusi,e, algo holdilll'S of partially and wholly tax-exflIllpt 

sccUl·jt,il',s. as well as the se!!;r~'otion of eorporution ineome~tllxreturns 

for 19n by r-ert-uin eb.sses~ sp~citied lIy tbo eommittee. 

Th? statistieal divisiou likowiso prepared n:umero.us confidentinl ~o.l1lpllal,ions in eOlllledion wit.h its :o;ervi.ce furnished revenuo a~ellts

1Il the field aud audit- dhision:o; in the hnreflu as fln llid in tho adjustment fllld disposition of .;;pacial tux cases, under investigation. 

RECOIlDS DIVISION 

II The tot-nJ numher of returns· which this 'division mnst record nnd 

eoTttrnl with tbll I"ceeipt of the 1924 retmns passed the )0,000,000 

IT!a~~. A "elltlTate tile for 'each yeal"s return is maintuined, nnu the dIVl~l()n mu,,;t he ahlo to locuto, lL.:'lsemhle, and route returns upon 

requisitioll, maintaining a steady flow of work tO,the fielu and oIflCe 

au(lit di\-isiou. The proving section of this di....-ision rc,ceived ILnd 

pl·oYed during the yeflr :~GIJ801 ,taxable returns and 584,!)24 nonta.."l:ahle returns. The number of assessment lists checked and closed 

waj' 7(iG. The rcgi"tration seetion codod.for filill~ 1,088,989 return::; 

tlIl( typod eards for control purpose,,; for each of tnese returns. Tbo 

unrl.Uditcd roturns 'sect,ion, which ll1uin~ains t,he ret,urn und control 

cnrd ,fiIBs, fUM 1,591,242 returns u.ud 2,J04,17\J cards. Tho number 
--

6 REPORT OF COMMISSIOKER. OF INTERKAL REVENUE 

of cases a5.<;cmblcd for o.udit was 240,676. The correspondence section, which muint,oins the files of correspondence and reports, assemhled 3,865,222 cases and filed 1,247,284 coses. The distrihution 

sect-ion routed 2,916,038 cuses to oud from the audit sections Qnd 

the files. The daims control section controlled all incoming clilims 

and checked certificates of overassessment preparell in the Iludit to 

msurl-" D.ccul'Ilcy in compliance with procedure._ This section uJso 

computed and scheduled for payment interest due on rcIundE" or 

credit allowed upon audit of rctUnls. The sorting section examined 

uud closed 1,484 withholding returns and 791,158 information returns. It recommended $.},250,Q95.15 in additional taxes. The 

number of delinquent returns obtained WllS 36,164. The number of 

" 'eertifieates recflived, checked, and sorted was 23,182,975. 

SERYICE lJInSION 

The stenographic section of this dh-ision made 49,888 assignments 

of stenographers. The number of IHlges written by stenographers 

was 2,437,085 and by typist:;: 5,054,777, [t totul of 7,401,862 pages. 

The Ilhotostat section made 1,528,424 photostl1tic copies und photostl1tea 301,040 returns. 

l'ER80:KNEL 

Further reduction in the allotmen·t of saliii'ies for the boreuu's upp!Opriution necessitated a reduction in the force of the Iucome Tu.x 

Umt.. At the end of the fiscul year the technieul fone of the Wushington office of tbe Income TlLX Unit numbered 1,942, anll there :were 

2,224 clerical employees, '11 totul of 4,]G6 persons; comrared with, 

2,221 teehnical und 2,453 clerical employees, a total 0 4,674, OIL 

Junl." 30. 192,1, a decrease of 508 persons during the yellr. In the 

field for~.e there were on June 30, 1925, 521 clerica.l einployees and 

2,310 rcvenue agents, compared with 486 clcricaluud 2,245 reyeuue 

agents on June 30,1024, nn increase of 100 duriug the nSClll year. 

Thl." new proclldure, incl'easinO' the amount of work to be done iu 

tho field, resulted in thll transfer to the field from 'Washington of 

294 auditors and 113 clerks. 

The number of separutions from the force in ·Wushington; exclusive of transfers to the field, wus 734, of which nuinher' 102 .wcre 

t,echnieal employees and 542 clerical employ('('S, The number of 

sepofl1tions froIn the field service WIlS 336, of which 233 were exrunining officers and 103 were clerks, 

lJECENTnALlM'l'ION:

This subject hilS had mu.ch ~ttention during tlle fi:;:eul yellr uud 

dccided ste s to thot end were tl1ken. The llUrcau hus lW()U'COlll­ /

. mitted to tl:e thcory of decentruhza,tion for the lus't three }'C:lrs, ulld
 

.' methods best adllpted for its eonsununation have been eontinuuusly
 

, sou~ht, ,. .
 1 he first. definite mo\"e towllrd decentralIzlltlOn, WlllCh wos netermined upon Ilftor cureful (~onsirlerll.tion Ilnd discussion, was mlld",ou 

August 18 1923. Revenne ngcnts in charge were directed to retuin 

roport.s of 'inycstigutions in their offices for tL period of 20 dU1""S, and 

were uuthorized to Ctlnsider protests of tuxpn.yer;; filed witll them 

within 1,h,\~ p'Jriod, The r,~"ult-:; of this IJl'ocedure worc flO grutirying 

, 

nEPORT OF COMMI.SSION:EIl. Of INTERNAL llliVBNUE 7 

u.s to encourage thc burcau to continue the move towo.rd deccntrulizllr' r\ bon. .. 

In November, ] 024, /liter a test conducted in eight internal-revenue : 

divisions,. an. order was. issued which ~ccomp~ished,~practicoJl)',the· 

dccc'-!.tmhzul,jO:l.lllf.thc meome~Jux Ill.!dlt, leaYIDg_t9 Jl~.o Woshmgton ' oH~only the duty of reyie",i". TIU'l field force W8..<; definitely establishedastlie-fact:-fillding body of the bureuu in income-tlL,,( matters. 

Opport,~nityw!1-" afforded the taxpayer. to discuss all dehut";ble ques-. 

tions WIth specmlly selected employees of reTenue Rg"unts' ofhces. No 

)rote~ts or filets not preseQted to. tl~e ngeJlt .were first ~onsidcred iu. 

Vllshlllgtou, If. submitted to Washington Wlthout hun.ng been'submitted to the agent, such' motters were routed to the agent for his' 

cousiderll.tion Ilnd recommendution. 

Other importl1Ilt mOYeB toward decentruliz/ltion within the lost 

two 01' tlu'ee years hayo heen to increasl." the numher of personal re,:" 

tuTUS retuIned uud Iludited in collectors' offices. and to reduce corro';" 

sp(JOdingly the llUmher forwarded to Washj.ngton, For the tax y()((J' 

1923 l·eiurns im'olving' gross incomes of $15,000 and less wcre retaIned 

in colloetors' offie()s and audited by their forces, On Dceember 26, 

1924, an o:rder .was is.3ued increasiog the gross-inc?me limit of retunl.S 

to be retomed In collcctors' offiees ·nnd there nudited to $25,000. 

Tho rcyonuos in the 'Wuy of ndditional taxes produced us tL consequence of the audit, cunducted hy the bureau have always bcen 0. 

eonsiderable element in the mlinligement ond bolancing of tho 

eountry's hudget. Therefore no steps were taken thut would interiere WIth the ubility of the hureuu to accomplish the Iissessmcnt and 

collection of thesl." amounts, It i!> purposed to go fOlward with tho 

program of deceutralizlltion to which the bureau hns so definitely 

committed itself, 

CHA:KGES IN ORGANIZATION AND PROCF.DURE 

Effective September 1, 1924, tile field divisions of the Income 

Tllx Unit were ullocllted to eight, supervisory districts, Iln~ a supervising internal revenue agent, actin'" in an udvisory OtlpllClty to the 

depur,y commissioner jn ehllrge of the Income Tux Unit, de".,ignoted "0 !>upeiTise the work of each of the districts, SupervisiJ?g intcr::nal 

revenue agents inspect eaeh division in their respective districts tLt 

frequent llltervais and submit reports to the deputy commissioner 

covcring condition of tbe work, methods of tec}mical and administruti\-e procedure, toO'ether with su<Yo-estions or recommendutions for 

ehllllgcs or improve;;'cnts in orga~i~ation, proce'dure, or personnel 

which tend to inereuse effieiency in opemtion and uniformity in 

procedurc. In view of tho establishment of the eight superVlsory 

districts, the office of the IlSsistunt deputy commissioner m charge 

of field divisious WIlS Ilbolished, 

As a result of u, successfnl explOriment conducted in eight of the field 

divisions tL procedure W,)S Ildopted, effective December 1, 1924, by 

Income 'l'1lX Uuit Oftlli"r No. 13, whereb.r the taxpayer is requested 

to file prot,ests or up-.pell}s in all CllSes with tbe locul a"ent in charge. 

CllSCS arising in t,he W,)shington office; excepting cer-taitl consolidated 

returns Ilnd returns invohring engineering felltures, fraud, or applications for speeilll relief, indicilting u change in tax liability ore tmnsfelTed to the field Ilnd the taxpllyer u:lIorded an opportunity of having 
8 

>. 

llliPOR1' 01,' COMMISSIONER 010' l.N'l'ERNAJ.l ltM'ENUE 

u conference in the office of the internal-revenue I\gent in chllrge. 

If tho taxpayer files his protest or oppelll in ·Wushington uecompamod 

by sLntemcnts at varianco with the fucts presented by the revenue 

agent, ~he protest or appeul is forwurded to tho fi,old ugel.lt ~(~r c~­

uminl~t,lOrl so that In evory cu.se whero a ohango In tu-x lIability IS 

disclosed the taxpayer may present his cuse in:pis local agent's office. 

It is thereby hoped, for tho most purt, to eliminute the necessity of 

the ~l~xpn.yer b(Jlll~ Plft to .tl~o. expense of appearing i~ !"oshington. 

It will nlso mako tBO tH~Jd divIsIOn an agency for detcrnunlIlg the fucts 

und teuu to eliminnte Vllriunco between the statements of tlLXj>t\yers 

und tho reports of internal-revenue agents. TIlrough this procedure 

it, i.s tJ1::;0 hoped to adjust most CllSes ......ith the tflXpaycr heforo the 

reflort is submittcd to Wush!ngton for review. The review in 

¥iashhlgton is not to be un inLensiYe audit but ono us to facLs suhmitt".d und luw feu LUres peculiur to cuch case, thus insuring uniformity in admini::;Lcring the provisions of thc seveml revenue ucts. 

Effeotive July 1, ] 925, B.j)oIicV WitS initiated of assigning engineers
 

to certain field divisions or the purpose 01 ad....ismg and assist­


ing the supervi.;'lilJg iuternal revenue ngents :llld internal revenne
 

u<7enLs in charge of field work. Such cngineers llre desigIll\ted, as
 e~iJlOer revenuo agents aud work direet.}y nnder the supen'ision of
 

the supervising internul revenue agent or the internul rcvcnuo agent
 

in charge of the di\'ision to which ussignment is made. Yaluution re­


ports will be submitted to tho supervIsing internnll'evenue IIg()llt or
 

the internul revcnuo agent in charge, unci confcrwwes and hCltrill~
 

armnged under his supervision iu accordance with Income Tllx UI~t
 

Order No. 13.
 " Effoctive Muy 2, 1925, the mctals and nonmetals valuation sec­


tions of the engineerin<7 division were abolished and a·ncw s{lction
 

created dcsigni\ted ItS the llIetlds und llomuetllls vnluation "mction.
 

This cJlltllge was made in tho interest of economy in admiuist,ration
 

through reduction in the cost of overhelld expense.
 

EfTeclive May 6,1925, personul section No.6 of the personal au(lit
 

division wus abolishcd und its work and personnel transferred and
 

distributed to thc five remuining audit scctions of tbo division, ut a
 

resulting saYing in udmiilistrutivc expenso by thc Lrullsfer of n, num­


ber of crnployees from supen·isory positions to regular productive
 

work.
 

'fho rules and r~ulations section was roorganized und tho numher
 

of !>ubsoetions reduced from four to throe, with lL resulting slLving
 

in administrativo expense and an increused :production in work.
 

'fho total number of euses by tux ycars, Illcluding those reopened
 

us a consequence of cluims filed, pending before tho Income TlL'{
 

Unit I\t tllC close of the fiscal year, compared with the number uu
 

hund at the close of the two previolis fiscnl years, wu.s as follows:
 

!tEI'ORT OJ,' GOM1'o'Il8S10N:I':R OFJNTJo;UNAL IIgVENUE u 

~~-~~=c==~=c==~

On hand On hand On Mnd 

Retllrn y"",,, J1ill8:JO, June 30, Jllno30, 

M. ,~ "n " " 

S, 773 3.417 i~:L::::::::::::::::::::::::::·:.::.-::::::::::::::::: ~~ 19,364 .~

J~19_ ••• __ ._••••••••• _. •••••••••••••••••••••••••••• 1Il3, lW 61,327 12.155 llY.!ll_. ._....... •••••• __ 4lo6,m 100, 4!>1
 llO. 746 1921. _. __ .._ _ 1,I!IO,\IO'.l 3:.3, 7Bl l11,221 11/22 __ _••••••••••••••• _ l,167,OO'l as, "I~ m~,

1923_ ••• __ ._ _ ._ .. ..t ...........1
 372, 200 

... ------.................. \l7~, 2\JlI l,IOI,~H

1924.	 --- -......... F===~

Tot.al .•••• _.••••••••.••••1 "ow."".. 2,4JO,~ 2,011,0&1-] 

TnUlI 

"u<lIled 

tnd~to

I, :100, '1'..5 

1,2.'>1,7'1.5 

1,4$,OGJ 

1,4~1,374

1,lOl,IIt 

l,ocn.~10

70~, 702 

T.l. :.f11 

ll, 3M, 661 

It will be notcd from the ahove figure~ that the number of C[J.SCS 

rending before the unit was reduced in total by InQ['(l than 400/0UO 

iiuring the last fi~eal yeur and by more thaH 1,000,000 in the last two 

years. Substantiul reductions were mude in the number of returns 

:pending for each ye.9.r. It is diffieult to wipe out thc balanccs pendlllg for 1OJ 7, 1918, find 1919 cases hecuuse of the continued reopening 

of cases by receipt of claims. A recent SUITey of retuMl::; for tht',se 

)Tears revcitled tne fud that 80 pel' cent of those pCllding hlld been 

previouf:ily closed und were rcopcncd on claims. 

Tho files audit procedure introduced during the preceding Yilur is 

coffi\Jleto on the 1922 and 1023 roturns, and the 1924 retoms ure being 

ham led ns tIl(lY Ilrc received. As a result of this procedure a large 

percentn,ge of tho eusesfoI'1922 und 1923 ure closed and the rernmnder 

nrc ready for field and office audit. 

During tIle year ·the field division effected a virtu III cleun-up of 

1917,1918, and 1919 cases, those reniainllll" being B.ccOlluted for by 

claims. Under tho new field p'rocedure tfJe diVIsions have undertaken tho completi(m of 1920 and 1921 returliS by Septomher 30, 1025. 

The office divisiolls are confronted with tho tusk of completing tho 

review of 1920 and 1921 returns by Murch, 1026, in addition to tllOse c~es rcnding for prior yeurs on waivers and claims for abatcment. 

WIth the completion of the audit of returos for tIl(l yeur 1921 progress 0.0 suT)~equent-year roturns will be expedited because of the eliminubon of tlie excess-profits tax. 

MISCELLANEOUS TAX t1NIT 

. This unit is chargod v....ith the administration of all taxes other than 

lIlcorne tux fl,nd eertai.n taxes undcr the jurisdiction of thc Probihition 

~n~t: 'rhe unit is comyoscd of foUl' divisions, viz, cupitRl-stock tax 

diVISIOIl, estate to.." diVISion, sales tiL";: division, and tobllcco and miscelluneuus divisiou. 

Continucd clrorts have been made to place tbe work of tho unit 

on a higher degree of efficiency by tho introduction of ccrtain ccon­

?mies and l'cvislOn of methods ofproeedure, ull of which arc referred to 

ill de1..nil under the division heaumgs. The results show the work on 

u more nearly current basis with a matcrjally reduced force as compared with the previous year. 'fhe policy of publishin<J' ull importunt ruling~ hl~s met with geneml allproval by to.xpaycrs aJld thuir representutIVCi:l. 

G2SS1 Q -2St--2 

L _ 
------

---

10 11 REPORT OF COMMlSSIONER OF INTER..""iAL ltEVE:NUE 

PERSONNEL AND PAYROLL 

'1'118 pCl'sonnelllnd annuul pay rolls of tho unit <'1;; of June 30, 1924, 

Rild JUlie 30, 1925, are shown in. the followio[l' 0 table: 

Per:iOllIlei • 

I'ay roll 

o.~ Fi~M

19241~ 19U lQZIi lnll Hl'.lIi

• E"{,lIh~ooffice_______________ .. ______ •____ l~ 14 :l.:IG,070 ~~,llOO Capital.,;tock tux diol>.ion. _________ ,,_. _ • ('J -- ---r,j .. 1\13.400 211,':!() E"..to 1'" division ____________ .• ____________ J I~ I 113 124 119 2'>~ 258 1, 06~, ~')O 1,057,310 &31"$ t:u divI'iou ____ "'. ________ •. _____ 138 1U3 216,1\.'{I 189,800 Tobacco Qud miooelll\ll~Ol.L' division_ _. __ . !'l (') U3 122 'j (I) " 22~,'00 I - 224, 600 

TotaL .__________ •• ______ • _•.••.. ~Im 289 no 1, 7~7, 200 1,730,300 

, Poe. not indud. bona•. 'Tilo field d.eput;l'!l",nd EIlI'C'llU "",signed (0 illOesli!olious olher Umn ut.te I.,." "'e not "(,,,~lll>d L~ thi3 unil. 

TAXES COLLECTEU 

The following l;'1Jmparu~ive s~lltemcn~ shows thc l1IIlounto: of t.hc dillere~lt taxeo: C()llected for the Y@l'SendedJune'30, 1924 and 1925: 

I· Dl,-lsion 

I YrlJr I Tolnl C"l>i(.l-stock £'(,"e ITol>aco'Onn<l. mi.<;· tax ~nl"~ I,ax 1·"1 LnUJJJeOUS !.lues

IQ24_____ •. t.S7, 471, !lO1. 52 $10:.1, 1lt>B. 7ijl, r,s ~31, G"l1;, lHl. 80 l13gs, 57~, 3G:l. 00 ~~;)J, '588, &>8. 00 { J01, 421, 7111l. 20 1925... _. ___ ••• _ Qlt 002, Wi ~C } 180, f.'/), 49~.1G , 4D3, 3Jt. ,ml.~"i I 782, 7m. 003. 81 • J 7, 51B, 129. 3~

, Olll tax. 

CAlTI'AL-STOCK TA,X DIY1Slf.l:\ 

This division is chu,rglld with t.:~10 l"cspouo:ibilit,y of odmiJ:J.io:teriua 

the capitul-o:tock tox imposed by section 700 of tne rcvenue act 01 

1924, fiud hy sections of prior revenue acts rellLting thereto. 

The present tox is substantially'~hesame os thll,t illlpoo:ed by prior 

nets, including the act of September 8 1916. 'l'herefol'e the experience gained hus resulted in·a well-established policy and proccdure.; 

furthennore, since ~ilXPIIYe.rs are boeoming fll,Jrly fumiliar with the 

require.rnents c1Jmpal'l1~ivdy little difficulty L., encountered in t.he 

udminist,l'l1~ion of the IIl:w. 

The audit, of returns for Hl24,I1nd prior Yllal'S is practicfllly closed, 

excep~ us delinquent retunls are seellI'cd from timo to time. The alldi~ of returns filed in SeptembBr, 1\)24, for the tiumblo period ended 

June 30,1925, is approximately 35 pf',r cent eomplete, and no difficultoy is nnt,icipo ted in completing the audit hy the time returns 

for tne cunent year are received llnd prepllred for audit. 

Further progress wu.s rnado in the specilllized audit of returns 

searegrded according to industries, now ineludiug public utilities, 

ra1'lrol1.d8, hunk ll.nd- trust companies, hotel, uportmeut house, und 

office buildings, mining and miuoml holding companies, nu,turr,J gas, 

,
 

:REPORT OF COMMISSIONER OF INTERNAL TIEVENUE 

oil and ~imber holding companies, and textile corpomtjons. Such 

se,:rregation has resnlted in Il, more'intelligeut and uniform audit. 

'The dippi~1O' of items from lJe'wspopers and variolls other pnblica~ tions concern~g s:lleo: of, corporatIOns, new financing and the ap~ praisl11 of eorporu.te property, hl1s proven ?f great n~;;istancc in theaudit of returns. Such statillIleJlts often disclose delInquent returnB 

!lnd TH'oTe a.~luable ehllck ~~here there is ,It tendency to unde~'~

estirnllte valuatlous. A bonlt hdc sa.le of a corporatIOn as a whole 18 

cOJ18iderea the most rcliable measure of fair value. Such salcs usufilly afford ll. reJio.ble and couclusive check upon the valufl {.ions used 

by the bun~an in ~he audit of prior retul'lls; also. wl,wtllOI' or HO,t the 

YUIUII tinns deteruunlld under bnreau method~ are mlJne or at VUl']UOCO 

wit,h l1c~uul ~ales prices. 

Cullectors hll HI been cautiowd to check their capital-stock tIl.\: 

index cards with the eorportltion inf:ome-tnx ennis to see that all 

eorpomlions repOJ:ting for incom'e tox likewise :file capitnl-"toek tux 

ret-mAS. Lists of iJe..... corporat,ion::l puhli::;bod by thn variou8 St,atl".s 

arc ell<:cked to 8ee that ratUl'IlOl nre-promptly filed. The8e m(~t.hods_

hove l'esult~d iu the securing of large numhers of delinquent returns 

and in the prtJmp~ eolleeti(lIl of t/.L~ which otherwise probably would 

have been delllyed for a ('onsideru,bJe time.. . Closer coopcrntive ViOl'king 11l'1'angeJU01nts between·the IrH~()me frax 

Unit. the estate' tax divisiou, aud tlti" divisiou hll'·e beeu estnbJished 

us regards data furnished the respective unit.s, which faciiitat.n::; tho 

audit of retnrns fur the three taxes: 

IL is gratifying that in certu,in cases iovolviug valuations the position tuken by the bureau hao: beeu sllstained by thl' Federal djstriet 

COllJ"ts and by the United States Supreme Court. 

The quest.iou of doiug bllSi0l1SS, which iB the bllo:is of the klX, has 

bcen thc subj{\et oLo:evel'll1 decisions by the lower courts. The importaneenf hu,Ying a:fi.'Ced stlludard ou this import.aut ljueBtion is such 

thut the soJicit()r's oDh:q was directed to prepare appealB iu order t.hat 

thc issue may be pussed upon by the Suprp.me Comt of tho United Stllt(~s. - . 

The decision of the United Stutes C'..oul1, of Claims, determining tllat 

muuit,ions tfLXeS paid uuder the revellue flat of 191G (Ire 0. valid crcdit 

against eapitlil-stock tn.", IJu,id for tho taxable period endlld Junc 30, 

1919, will necessitate the reop£'uinO' IllJd alioVialicH of some duims 

previously rejected, with consequent refund l,f tux. 

Certain statistics have been compiled from thc H)2,l retums and 

tu1lUlated in more detail thun for prior YlJllrs. Dnla ou corpor,lte 

weu]th a.re nowhere else avnilable iIi slich complete forw. 

T~ere were 1,47:j claims pemling- on July], 1924; 8,;j63 were rec{~]\·ed duriug the year UIH18,!J24 were disposed of, leaving 1,114 on 

huud June. 30, 1925. Tills shows a net deerease of 361 dUl'ilig tho 

yeal'. 

ThC'l'e wem 6,165 offers in compn1mise on hand at the bel7inninQ" of 

nle year; 14,781 "amI received aud 15,508 wAre disposed oCof whieh 

number 14,770 were accepted, involving $165,393.27. '1'11e numbe.r 

on lwnd Juue 30, 1925, WIlS 5,438. 

Tlw form8 for the l!J26 returns WC1'e printed in May, 1925, amI 

wCl·e.forwurdcd to the eollectors iu fllllple time for di~tribution to 

t"lXIJl1yt'..r:s for filing during thn mont,}l of .July. 

-,f/'
 
12 nEPOE'L' OF CO:r.,:MISSIQNEn OF INTERNAl_ RE\'ENDE 

Regulat,ions 64 (1924 edition) remains in force with the except,ion 

of t,wo miJlor umendment,s pertajning to exempt coopcl'lJ..tivc associations, 

ESTATE TAX DJ;VISION 

The estate -tax' Ilivision. is cLar~ed with the rcsponsibilitr of 

administering th£' tax imposed by Title III, Purts I and 11, 0 the 

revenue act of 1924, IUld by sections of tbo prior revenue luws enacting 

the estlLte tax. 

The present law, which hflcllme cffcdiyc June 2,-1924, increilses the 

rates applicablE' to net estfltcs in exc{',ss of $100,000 us compared with 

the act of 1921; contains pnwisions not found in any of the prior acts, 

but docs not include ull the exemptions accorded by the act of 1021. 

The nct of 1924 0.]80 established a certain proccdurc whercby tho 

taxpaTer must be accordcd the privilege of an a[lpenl to tho United 

Staks lloll'nl of Tax Appeals bdore any o.ss('ssm(l~t ,;;'hutsooYer of a 

deficiency tax could bo made. Also for tIll?' til':;!t tinHl. in the history 

of the C();.mt,ry u gift tux was imposed. A giH sedion hU5 heen c,:;tab­

'lished to audit retnrns.and reply to qucstions ruiscd. New regullltions 'lnd forms wcre promptly prepared. 

Iu addition to its confemnce dnties the revic\\' sr:ctioll upon request 

hus assist,ed the division greatly by advice and counscl in the pl'epllmtion of regulntions and lU the (hsposition of uJlusual tllX problems 

arising in thc audit Or adjustment of pnlticular eases. 

Tile field foree operutes under tho diredirln of thl~ Ilepllty oommissiolll\r thn)ugh interllal-revcnuc agents in l'hllrge /lnd supervising 

internld-l'enmue agents. 'While therc hils becn somc dCCl'l1USe in 

force during the Tear, it is questionablo if the present number will he 

ablo to maintllin t,he work on n, current bllsis. , 

A new mUlIuul of instructious wus issued June lust espceiully for 

the guidance of field ugellts, which shoqld eliminato many difIiculties 

and roonce th£' number of 6l1pplernent.lll reports hcrctofore requircd. 

The, audit of the retul'lls is ip. g'l'ld condition. During the year 

19,752 cases were aUllited, eomplued with 17,005 for the fiSCll1 Tear 

1924.. The llllmber of'reports submitted by thc field forcc, WIlS 

21,231, compared with 24,297 for 1924. There werc filed 13,962 

new I'e~UfIlS, compun...-d with 14,:388 in 19'24. However, tho pl'Ocednre 

formultlted during the yell.r to meet the requirements of thc 1924 act 

us regal'ds any dc1ieieJlcy tax hns tended greoJ'!y to increase tho cor­

,·espondenee, III thut now insteuu of onu letter, tcntat.jvc ILnd dosing 

lettenY"Inust.. be addressed to tfixpnyel,:;!, 'rhe fiudit dis(~!oses that 

few I'eLufIlS nre approveu us origiuully rcndcred. 

The question of tfU.I).sfem in contemplat.ion of ueath is difficult of 

interpret,ation. Much room for uf<Jumeut is IIfford"d and ag:feRt deal 

of time is confiumed in disposing of ellSP'.s wh£'re this qu~stlUn is involyed. 

Bcginnitw Jnly 1, 1924, thero wus a totnl of 620 cl/l.ims und protests 

nn h,mu, 1'huro were rcecived during the year 307 abatl'men t cluim.,;, 

] ,908 l'ctund elllims, und 3,420 protest lctters, tlnU tLllro wcre di>iposed 

'If 534 abatement claims aggregating $14,420,24~.!)3, 2,066 refund 

dailtl!1 Ilggl'eguting.$25,119,045. 21, uud. 3,392 VrPtcsts uo-g:reguting­ $;17,121 ,750,OS, IcavlIlg 10 ubQ,temcnt chums, 151 refwlu c~nm.z, n.rrd 

'~

" 

REPORT OJ<' COMlIUSSlONER OF IKTERNAL REVENUE 13 

102 protest letters awaiting action. By fllr the greuter percontu{1'e of 

ostilte tax claims nnd proLp-sts is bll.sed upon trullilfer questions. "-, 

Interesting statistical dtlt~ fo~. publicl).~i0':l· h8Yo' heen, <;ompiled 

f\'om tho Hl24 returns, shoWIn" III compurntwe uud elasslfied form 

st,at,cments of toot.al alllounts of"'ussets included iu gross estall:s. totaL 

'llllonnts of dednctions, total net amounts tl1Xeu, nnll totu] of result.ing 

tux. 

'l'h(, files liS of June 30, 1925, contained 113,594 eBtflLe-tflx Ci\SeS 

find 1,fi28 gift-tax cascs. 

Of great importance in estate-t.ax work is the decision hnnded 

down on MI1Y 11, 1925, by thc Supremc Conrt of the Unit,ed SLiltes 

in the cllSe of Lcwellyn 1). Frick. .The decision was udverse to the 

Guyernment and in ell'ect held that life insum'nce payable to specifie 

llOnoficiarie:s who had been'nfl.Il1ed prior to the 1918 act could not be 

taxed, The dcci",ion will affeet all (Juses involving insul'llnco ptlyuble 

to specific beneficiaries urising nnder the 1918 act und probably ~hose u,ffected by the 1921 aet. 

Two other decisions r£'lnting to trnllsfers nnd taxable {,rusts were 

fayorablc to the GtH'£'rnm£'nt. fwd will b(~ of value liS preccdents, 

T~cs~ CIISCS am Shuk£'rl: 1), A]]£'ll, de~ided ()~ appeal'jn Unitc:d States 

Circmt Court of Appcals for the EIghth Clremt (1. D. 372!), and 

McBride v. Routzahn, in "nit in the District Conrt of the Unit.ed 

Stutes for thc NortL£'fll District of Ohio. 

m.;\'l:J,:w SECTION (~STATE TAX) 

The review section is attached to the office of the depnt·y cOl~missioner in charge of thc Miscello.neous Tax UniL, nnd its priuoipul 

funetion is to hold confereuees with tuxp>1yers or the.ir l'erresentati \·os 

reg:il'diug fermal claims for abateIll/;m.i filed 'in connection with 

jeopardy nssesslllents or claims for'refund and on all protc.sl"i filed 

by taxpayers Ilgainst the tentative detimninutions of the estate tax 

where a conference has been requested. ' . 

For the fiscal' Tear 192';1 the membership of the rt>vicw sr:etion consisted of a ch'lirman ·and fOUl' members, but an .additonlll ffi{'JI] hor was 

fidded during the fiscal year 1925. During the former year lJ:te. sec": tio~l held 029 conferences and prepared 498 formnl l£'gnl oplllwns, 

wlllle for tho ltlt,ter yoar 1,025 conforeuces were·held ilnd 818 formal 

legnl opinions were prepared. . '." r.' 

On Juno 30, ]925, there were 114 cascs in the h>1rids of th~ members 

of this section in process of closing or awaiting supplemental informatiou, [lnd there wcre 83 co.ses Il.waiting conferences which had been 

scheduled for hearings in thc neo.r future. 

Tho procedure necessituted bv the revenue act of 1924' hus increased the work not only of the ~review section hut of the estate-tax 

~vision. En~eavor is ronde to elimiuate in the audit wherever posSible grounds for' protl'-st, t1wrebv doing away with unneeessury 

duplication of work ond effeeting n reduction in the number of 

conferonccs. 

SAL},;S-T.'l.:" '-})lyrSIOX 

The sules-t>1X divisiou is cllllrg~d with the interpret.ation and administro.tiou of the fonowiu~ purts of the re\·cnuo n.et of 1924: Title V, 

tu.x on ndmisOliolls and dUW~; Title Vl, OXC!BO ta.....es, the lutter eoy­
14 REPORT OF COMMISSIONER OF' INTERNAL .REVENUE 

ering taxes payable by manufacturer on the sale of certain specified 

articles found III section 600 and also covering tn.. :payable by dealers on the sale of certain articles, such as sculpture, pamtings, stntultry, 

art porcelains, and bronzes, mentioned in section 602; jewelry and 

other articles made of or ornamented, mounted, or fitted withprecious 

metals orimitations thereof, etc., mentioned in section 604. The division is also charged with the interpretation and administration of 

similar or corresponding frovisions of prior revenue acts in their 

application to cases stil pending and to certain administrative 

sections of the revenue acts covering these tnxes. The following 

table indicates the sections of the 1924 act imposing the various taxes, 

d&tes effective, the form number of the return used, and the number 

of the regulations relating to such section: 

Sf'ction Class or lax Etre<:Uyo dlltesl ~g;~g~ IRegulations OrRC~

500 Admissions _••• ._._•• •__ . --- -.-- _--- -.---- July 3, 1924 I{ 729~-'!O A I}43, pt. 1. Dues__ . •• • •• •••. .. _.do_ .. _ rol i20 43, pt. 2­ MunuIQc~urcrs' exci!lO taxcs ' •••• do _ 728 47. 

602-4 000 

Works or art and lowelry: Section 002 • ._ .. __ -, . June 2, 1924 728--A 148. SceUon 604 •• •• ••• .~ • • July 3,1924 i28--A 48. 

The sales tax collected for the fiscal year ended June 30, 1925, is

-::::. much less than that collected in 1924, due in large measure to changes 

provided for by the revenue act of 1924. Material changes are an 

exemption from tax in the case of automobile truck chassis selling 

for $1,000 or less and automobile truck bodies selling for $200'01' less 

and the reduction in tax on tires, part,s, and accessories from 5 per 

cent to 231 per cent. In addition to these changes the exemption in 

the cnse of admissions was raised from 10 cents to 50 cents and there 

was also an exemption pro\o--ided on all articles of jewelry selling for 

$30 or less. .­ Although t,he tax collected was less than in pdor years the work of 

the division did not decrease in relative proportion, as mu~h work 

was necessitated in connection with the admmistration of provisions 

of prior revenue acts. For example, about 30 per cent oi all claims 

received durin~ the present fiscal year (llpproxunately 4,350) were in 

connection witn transportation tll,X imposed by the revenue net of 

1918, which tax was repealed January 1, 1922. As the present 

revenue law provides a four-year statutory limitation in which to 

:file these claims, it is presumed that after January 1, 1926, four years 

after the repeal of the transportation tax, claims for refund of such 

tax will, in a hnge measure, cease to come in. 

There were 6,547 claims pending.1uly 1,1924; 14,189 were received 

during the year and 16,883 disposed of, leaving 3,853 on hand June 30, 

1925. The net decrease during the year amounted to 2,694. 

Interest paid on the amount of refund claims allowed was $789,­

694.79. As compared with rrevious years the interest was large. This was due to a provision 0 the revenue act of 1924 allowing interest on refund claims from the date of the payment of the tll.X, whereas 

in previous years it had been allowed on a different basis not so favorable to the taxpayer. 

f 

REPORT OF CO~Dn!=;SIONER OF JNTF.RNAJ. REVENUE 15 

The work on claims is os near current as practicable, as claims ~nerally are taken up within 30 days of their receipt in the division. 

lJelays occasioned in disposing of claims for the most part are due to 

lack of eYidence, for which it is necessary to write letters. In the 

office on Juno 30, ]925, were only about 225 claims over two years old, 

adjustment of which is delayed principally on account of litigation 

or decisions by the Interstate Commerce Commission involvjng 

adjustment of transportation rates. 

fhere wel~ 11,100 ofl'er~ in compromise on han~ at the beginnin~ of 

the year; 5,,36 were receIved and 12,488 were disposed of, of wlilCh I nwnbcr 12,077 were accepted, involving 8647,390.92. The number 

on hand June 30, 1925, was 4,348. 

The avem~e monthly number of returns received and audited was 

approxllna('cly 49,000, compared 'with 215,000 during the previous 

year. The average for the last six months of the fiscal year was 

approximlltely 29,000, the decrease being due to changes provided for 

by the revenue act of 1924. 

I, 

A large number of the returns claim credits against current liabilities 

for a.Ileo-cd prior overpayments. The same care and attention is 

required to lUlIldle th('se Claims for credit as is a'Xercised in connection 

wit,h claims for refund or abatement. At the beginning of tho veur 

there 'were on hand 5,076 credit claims and 10,470 were receIved 

during the year, ma,king a total of 15,546. There were 10,728 disposed of, leaving on hand 4,818 at the end of the year. 

The rulings With respect to the taxes administered by the sales tax 

division have been generally upheld in the courts when subject to 

judicial interpretation, though thore have been some important 

adverse decisions, necessarily resulting in the refund of ta..xes. 

TOBACCO AND 1>GS(''ELLANEOUS DIVISION 

The stamp tn...xes other than those under the "Prohibition Unit are 

administered by the tobtl.cCO and miscellaneous division. The stamp 

taxes so administered include those covered by Regulations No.8, 

rehl.ting to tobacco, snuff, cigars, and cigarettes, also ci~arette tubes 

nnt! the taxes ou cigarette papm'S which are assessed; t11os0 covered 

by Regulations 40 on issues, sales, and transfers of stock and sales of 

products forfuture deliyery; by Regulations 55 on documents, includ1I1<7 bonds of indebtedness, conveyances, customhouse entries, passage ti(~tets, proxies, powers of attorney, and policies of insurance issued 

by foreign corporn,tiolls upon property in the United States; by Regulations 59 reTating to special taxes on businesses or occupations, 

mundy, brokers, pawubrokers, ship brokers, customhouse brokers, p'r~prictors of. bowling alleys and bi~liard rooms, shooting galleries 

ndmg aCl1demiCS, passenger automohlles for hire, and upon tlie use of 

boat.s; and by Regulations 66 relating to playing cards. Additional s~a~np an~ special taxes under old statutes? also admiI~istered by this 

diVISIOn, mclude those covered by RegulatIOns 9 rclatrng (,0 olcomarg.nrine. adulterated butter, and process or renoVtlted butter. RegulatIOns 22 relating to filled cheese,"Regulations 25 relating to mi.~ed aour, 

Regulations 32 relating to white phosphorous matches and 3G rclatin<7 

to cotton futures, Regulations 29 rellltin<7 to e.'\.-port wit,hout pavment 

of t'fiX, llUU Regulations 34 relating to withdrawuls free of tnx foruse of 

{,he UnitNI States, are applied, under the administration of this division, to certain products upon which stamp taxes are imposed. 

L 
16 17 llEPORI' OF CQMlIISSIQXER OF l:N'I'ER~AL RET'ESUE 

TODACCO 

The receipts lrom tobacco tn.'as dUring the fisCllJ :rcar.1925, including tll.;':Ci; on donicsLic und impo.rted 1llll.nWoctures, mnnnfo.dure.rs' 

sJlcciul tlLxes, (lud t/l...Xc.s on uomestlC and imported cigarette papors and 

tubes in ptl.cku.ges, books, or sets, WCI1\ tho grcntest in tho hIstory of 

tho lll(,crrutl 1(C\'cnuc Scn'ko unu cxccIJdcd 010 total intcruul-nrv<:lmo 

col1wLions from all sources for (Lny y(\nr prior to 1914. 

The to(.u,l colledions {rom tll.iS S(JUrc<l were $34.),247,210.96.. till 

inct'oltsO of $19,608,2711.82, or 6.02 per (ll~lIt, compured with tho Prcl­

"" l;cdillg :yt~(lr. Such collections represent B.36 per cent of tho total 

int.l'rnu.l-hwcnuc receipts from 011 sources, compared with 11.65 por 

cellt for 1924. The roceipts from tu.....!'..:l on smull eigurettcs rcprCOicnt 

G5.18 pl!r cent of the tobo.eeo ·collcctions, tho amount reeeiveu. from 

uli;; source huing S225,032,70?07, WI illereuse of S21,381,371.49, or 

10.5 per ('ent, owr tho I'reeeding )'O[l.r. 

Hceeip{s from "pecln tMe;; Illlpo~ed 011 manufacturers of cigars, 

cigo.rdtcs, anu tobacco nfflounteu. to Sl,125,914.41, u. decroaso of 

$11,233.95 comptl.l'cd with tho preccding year. 

Thc totlll tu.xes collected on cigarette po.pp.fS llnd tubcs lllilountod 

to $1,189,408.29, an incl"cl1sc (1f $J(jO, t 15.74, or 15.56 [ler cent. Of 

this nmount $20,782.81 was collecteJ on 2,078,281 pll.ekagos of 

ci"ll.I1.ltte (lIlJlCl'S of domestic lllll.llufacture, SI,162,916.17 un 

Jl4,G50,O!l0 IHH;kll.ges imp0l"wd, llJld S5,7rm.31 on cigol'ctte tu1)(:s 

jMyaule by stump. There ",cte rClOo~·cd exempt from tux for COII~

"umption Of usc 219,727,313 pll.(;kllgc>; of cigarette pUllers, each eOIlLuinillg not more tImn 25 Imf'crs, llCU UlCre wcre rn Cl\.'Iml tax free 

f'lr uso of cigarette manufllcturers 20,171,830 cigurette tubeOi. 

The follov.·ing seven Stutes furnished 85.86 per cent of the total 

:rc<:eipts from tux on tolmcco JnllIlUfuctul'i.'s: North Carolinfl., 

S147,221,887.03; .Ncw York, $43,153,081,35; Virginia, 530,959,975.17; 

Now Jersey, $28,078,954.51; Pennsyh'unill, $24,484,488.92; Ohio, 

$11,659,TJ 1.80; Missouri, Sl 0,883,323. 9G; toLn.l, $296,-11.2,0-12.74. 

The leading Stutes in tlle manufacture of tabu ceo vroduGls Ill'll as 

follows in the order numed: In Ule llillUuf1tCture of cigllrs weighing 

morc thau 3 /)ounds tP.er 1,000, Penusylvania, Ne'",- York, Ohio, 

New Jorsey, F oddu, '1I"ginill., und Miohigan; in the mallu(ucturc of 

CJ;!tllS weig!ling not more than 3 pounds per 1,000, Maryland, Pennsylyunill, Now York, New Jerscy, und virginia (see TuLle No. 16); 

in t,ile manufl~ct.urc of cigm·cttcs weighing not morc than 3 pounds 

per 1,000, North ClLrolina, Nnw· York, Ylrginia, N~w Jen:;ey, PennSyhTllllill, and Culiforniu; in tho mll.nufl\cturc of cigarcttes weiglling 

morc than ~1 pounds per 1,000, New York, which prllduced 84..98 per 

wnL or tho tot-ol mltnufi'tctlll"el] (seo Tnhle No. 18) ; III the manufacture 

of plu'" tobacco, MiSiiouri l\nd N"orUI Cllrolinu; twist, Missouril 

Telme~ee, and Kentucky; fmc-eut, Illinois, :New Jersey, Michignn, 

IInu New York; smob.-ing wLlleco, North Carolinu, Ohio, Kentucky, 

Ncw JorseY, Illinois, find 'Vest Virginill.; snuff, Tennessec, New 

Jersey, uud· Illinois (scc Table ~o. raj.

A\.hlitiollnl stntistics concerning tho lIllUlufaeture OJld tl:L"X pllxment 

of tohlleco products ure shown in TllLie,> 12 to 28, on pugco; 90·to II9 

llnd rduting to collection or tohucco tn.xes in Table I, on pageg 54 to 

57, in Tu.Llo No. 21OIl pllgC'> j2 ,UHJ 73, lUld in Tu.Llo No.3, on puge 79. 

REPOWl' 01' COMMrSSlONER OF INTJo,li:}.,'.-\L nBVENUE 

Ok.i'mJ!.-'l'ho following table indicates thc st·atus Qf tobacco daims: 

- n~luod ne<l.mpUoll .Ab"lBment I VurollllCllblo Drft...-baclt , 

CJ.rnn. 

Nol .A1t1OIln~ No. A_' No. Arooun ,NQ. A_, No. AIJlQU.Dt 

On hnlll] lULl' J. 1'121 •. " ~.roOtl.81 '" '"'(;G. lOS. 81 !'A,fll~.77 • U5:!.9J I 8 ;:J.~.501.~0 llc'CCiWG.. __ ...._.... '" HO. ~7W, ~I 7;J;! H:l,87J. 00 '" 100. (1,10. 81 " AUc)wo,L_ •••• __ ••••.. ,.• '., am.."i 17,Ml.Z.l ~~.I:;.f07t.:.i\I 'M Ht.:.'l>l7& 2.'Q .j1,8n )8 " 7. 11(1. ~J j 7p 12tl, 00l, 72 l{ejecl-~d •••• '-•••.­ _•• W 11l1,271.ll8 " 1'.J~. ZJJ. 00 ~7 32, 71'1.\, 3-1 " 01U.07 .'.. J[{\,6tl On h~nd June .0,0. 1O~. , t~2.00 ~, Sl~. 00 ,., 61,867,00 , \I, t\J/I. Hi l~ ro, 0li7. 19 

--­ I ike l\lso 'l'"b1e:U, nil Jl<ll:lllll. • Iucluoo. S:!D7.24 lnlCl"""l.

Oj1ers '1:n compramise.-violnlion CU':;f'.-8.-There were pending ut the 

bcglllning of tlJc fLSem year 42 viol!tt.jon casts invv]yjng offers in 

rnmpromise; ncw cuses numhered 583 and offers in compromise 

amounting to S9,257.50 w"re tendercd durjllg the :rcAr; cnses 

closed by ncceptllnce of offers in compromise numbcrud 582, 

amounting to £8,907.50, llnd J2 offers, t-otuling $335, wcro rejeeled, 

leaving 31 offers, II.tllounting (,Q S550, pending June ao. 

AsseS8mclIu·.-Total l1S5cssments marle on tobacco assessment 

list,s during tho fi,;C.fi! year u.mounted to $1,356,4137.07. Of this 

amount $l,J86,48G.85 WllS tllX on cigarette papcrs and tubes, 

$134,916.11 tllX 011 defieiclleies in mUnnflu:turers' tlnJ dell.lers' 

fl.cc<lUnts, ulld $8,112,,~O was Bubmitt~d as offers in oonl\Jromise (or 

violations. 'fhe !mlllTlce, $20,951.61, coYered nd va orcm and 

5 per cent pCllltlties, interest, etc. 

;\lJS c I';I.L\. :\"'EOVS 

Tho coUectioIl lroUl misccllo.neoUB stnmp nnd special tflXCS 

amountcd W $58,127,497.tH, compared with $72,935,431.86 for the 

fiscal yelll'" 1D24. 

. LJocumentaT!I swmp ta,ze.s.-The largest pm of tho u.ho\"-o oollections were of tlUi;CS on bonds, cllpittll-stock issues, CQllVeyo.nccs, 

customhonso entries, /lllSSago tickets, proxies, powers of attorney, 

o.nd forcign policies 0 insurnnce on pruJJerLy iu t.he Unit,ed Stll.Los, 

which ll.monn\..cd to S27,8G2,622.04, eompll.rml with $43,031,608.47 

for the preceding fiscal yeiLl'. Th~ tax on transfer of stock during 

1925 amountoll to $12,808,62\.1.24, eompll.retl witJt $7,930,831.85 lor 

tho previous usclLI yell.r, II.nd the tux on !inlos of produce (fuLUIe 

delivericf:;) lleLtlld 55,:·H)7,147.£l8, oompll.rcu. with $7,557,57G.74 for 

tho_preceding your. 

Mwcellaneous special ta:W8.-Special tuxes U!lon hrokers, p[LWUhl'okcrs, ship hmknrs, cnsLomhous~ brokcrs, proprietors of bowling 

alleys and pool tahl~, shooting galleries, riding u.endemies, passenger 

aut.omobiles for hiro, nnd upon US~ of plelLSuro l)on(.1; amounted to 

$5,811,558.04, compared with S7,R14,413.92 ior U\C preceding fiscal 

yeur. 

Oleonwrgarine.-'l'here 'Wore 58 oleomfl.~arinefactories in bnsiness 

July I, 1{)Z4. Fi\"o now fllctories quulified during the yeiL!' und 4 

closeJ, lerwing 59 in business Juno 30, 1925. Thero wcro 11,280,121 

pounds of colorlJun.nd 204,122,417 pounds of \.moolorcd oleomnrgarine 

prouuced during thc yOtlr~ thi" heing fl. net deoroase of 24,296,211 

pounds in comparisun witu tho produl:tion for the preceding .rear. 
18 nEPOln 01" CQMAUSSJON Ell 0.10' IKTEItNAL RETINUE 

The decrOllSCl is lLttributublc to some extent nt Jellst to butl:cr being 

unusually plontiful througho~t tho yenT. Tho following comparative 

dutu reflects tJle trend of tho llldustry: 

co>.., u""".., ,\ 

,,,., ,~, ,~, "" 

p~"" Pountfo /'0,,.,;/. l'''~na. Oloom"'l'llTinp pradu",d .. _•••_. ___ ......__ •". _____ 11, MS, 37/ 1l,2S0.1~1 T.£, j,';Q, 378 ~1)l.112,~17 WiLhd:rnm WlthdT1\'I<1I 1'" 

Ln> J'''ld '()(! 10' 

for f.porL. domestic ____________ " .....L ... ___ 

• ________ 

.•••.•. 9.S33,3~ 8,IH7,lICl:.l 2'17,!I74,!lO(; 2l.>l.~.447

8H',IB I I. 37,';, 'l.!ll :100, ;ro j1, OlD WiLbdn.""I! UlIlrro fill" W<O U. S••• ___ ••••••••••...• ......._--._­ 4, (t;Q

""'" ""' '" 

NOh\-ithstllllding the net decreuse in production thore was no 

increase of $224,823.70,_ or 8j>er cent, 0 tho cullections from t~ris

sonrce, $3,038,927.84 hemg col oeLed durrng tho yOll.r, compared Wlth 

$2,814.,104.14 in 1924, as showll by thc following table: 

,~ "" ItI<7e3Se(+)or 

decrearo(-) 

P. 

ooot 

Sl.amp ta:I, colored olooo'oll!Mine ______ . __ . ____ . ___ Sl.iImp 1:U, uoool"ro,1 ul""m"'Sl'lin....__ ..________ . __ Msouractme,-,;' "peolol tOI __ ..__ . __ ....••••. _•• _. __ 

~~i~)i:.:~~~~~rJ~~,~:~~· :::::-::: :::::::::::::::::­

W6lI, ilia 1iO 5ill,llli.M 

M, ~28-1iO

343, 457. 78 

87Il,l(lol.~

'fl, 2JI. llJ8. 

6Jll,3U54 

~9,ll3" 13 ~~ \>I;. J7 

lO3,i4J.l5 

+="'" - oo.z-l155

+ 0. 407. ro

+ ~,~o~. 3~

+ n, Ml!.!l1l 

2~. 6 

10.6 

'" 

... '"

'Tutol. __ .. ____ . _. ______________ . ____________ 2, 814, lOlL 14 ~,lIlIl,g!1.~ 2::l<I,8za. 70 " -

, lncJud"" olIer in ~"'mpro",!sc In .nlphur 0[1...- which MlIlMl In J012. 

The increase.in oleomargarine special t.RX collections resulted from 

the practico of iuvest,igating liabiltty of all purchllSers of tho product 

nut registered as dealers or known to bo consnmers. Dlll"mg tho 

year ll. totfll of 22,049 manufflctmers' and wholeslilc doalers' returns 

were checked rllld examined, flr,td il Jllr[l'e number of prospectivo dclinquen ts were referred'to the vnrious collectors for in vestign tion. As il 

result of this wurk 1,233 delinquerHs were discuvered nnd proper tax 

and penlllties collecLed. RogulllLions 34, couceming the withdrawal 

of oleomal'garine, playing cards, tobacco, etc., for uso of the United 

Stat-es under section 3464, Revised StatuLes,.were revised in Octobcr, 

1924. 

Adultf;raled butter,-Tho adulteinted-butter tax yielded only 

$3,963.60, compnred with $37,065.60 in 1£124. Heretofore the prinCIpal reyenuo dcrived from tJlls act resultod from tbo findUlg on 

the market of creamery butter IlUling il moisture content of 16 or 

more pCI' cent, which mude it adulterated butter under tho regulations_ In the lntter JJllrt of the nscal yeur 1{12'1 the United St.aLes 

Supreme Court -\1e1d the 16. POt cen t m0!--sture l'CclJ'llllltjOll to bo in.v~Jid,

und since that tune collectlUus from thIS source hove been negligible, 

it being fuulld oxccodingly dillieult to enforce tJlO luw withuut il fixod 

moisture stundll.rd.. Two lUunu(uctnrers of adulterated butter qualified during the year, but tJleir entire output wus rcmow'd (ree of trt.x 

{or e.'Cport. 

Proce.88 or renovald bUUer.-There were seyen process or reno\·ll.ted 

butter fllcLories in operut,ion duri.ng the fisco.l yeui' 1925. ThtT proJ
 

Rt:PORT O:f COMMISSIONER OF INTERNAL REVE!'UE 19 

duced a totul of 3,824,D29 pounds of process or renovated butler, 

compared with 4,.044,476 pOUl~ds produced during the preceding yellr. 

The revenuo dorlved from tins SOllJ"{'·e totaled $10,163.15, compured 

with 810,676.56 during 1924. 

,Mized flo~r.-'~hero we,re 13 maker:;, pllckers, or repackers of 

nuxe,d flour III busmess durmg tJl(l year. A toLaI o~ 3,065;772 pounds 

of mlXod flour were madC', packed, or repucked durmrr the ycur, comparcd vlith 2,923,807 pounds in 1{124, Tho law yielded $8,{I~5.39 in 

rovenuc, compllred with $1,040,50·in 1924. 'Vrater the law pancake 

flours which contuin lllore thlln 50 per ceut of whellt flonr til'C subjcet to tux os nu.-..::cd flour. DUling tl;le :yenr Il speciul caUYllSS WI1-S 

mude of an milkers or packers of pu.ncake flours in order to Ilscertain 

whether they were mallufacturing il taxable product. As 0. result of 

the iu vcstigntion additionnl taxes were llSScssed and coliecLed. 

Filll',d cheese and while pho.~phont8 maJcn.cs.-'l1tere are no qUlllified 

lllunufncturcrs of filled choese or white~phosphorus mllt.ches in the 

United Stntes, since the tax Qnd rostlictiollS pluced upon tJlOse occupations arc prllctically j)l'ohibitive. The sum of $2,105.41 in specilll 

and stump tuxes ,vas co lcded On products whieh were held to b'o tllXable flS 1iJled cheese. The mn.nuCacturers discontinued business aCter 

notice tll·at tJle product.s were taxable as filled checse. 

PlayiJ'{J wN1s.-Therowere 66 manufacturers, repackars, or importers of plu.yi.llg card~ in business during tJle ycar. They mWlllfactmed, repul.:ked, or Imported a total of 50,727,133 packs. The 

revcnue fmln this. somce amounLed to $3,183,384,92 for the year, 

a dccroase uf $548,151.{l8. Hogullltions No. 60, the first gcnoml regulations l'eluting to playing cD.rds, wcrn prepured and promulgatod 

during the yeLLr. 

A8SC88JiU7lt and unnpromwe.-A total of 51,133,807,69 appeared on 

the miscclllUleous .Ilsses,smcnt list.s certifie~[, <'.?mpared with S~,?03,­

255.05 for tJle prc\'10US fiscnl ycnr. Thesehsts Ulcluded 526 nddltJonal 

nssessment:.s entered in the burcau, aggrcgn.ting 8191,510.53, as 

against] ,027 additionnlllssessmcnts for the prcvious your, amuunting 

to $762,708.14. . 

The report concerning offers in compromise is ns follows: 

0!laB 10 CQmpn>w!sc \ Xumber 1 Amoun~

I ' 

',m 1,\0,0067 

43, H"l :1\1--1. 'll!. (j(l 

~~~~~:~~:~':~~~:::::::::':::::::::::::::::::::::::::~:::::::::::::::::::::::: :nil, 1M. 7Q 43(~; 7.1. M 8\/1l) ,. 3::JJ.W 1~.G1S

7.~'1

~ii*]~f~:~;:~::~~~~~~~~~~~;~~~;:~:~>:i~~:~~::::~~::::::;;;~_:;~;I7, Il-il .'ioII.lIIL~

There was a decroaso in number of OrrOl'S rel;ei\'ed, due llrincip,-Jly 

to tho repeal of specinl tu,.."'i:OS on proprietors of theaters, pubhc 

exhibitiuus 01' sbows for money, and circnscs, 
20 m:PORT Of.' COMMISSIONER OF INTERNAL llEVENUB 21 

Oloima.-The following t.ll.ble shows ilic slalus of misccllaneous 

stamp-tax claims: 

He/WI" RlIduupUnn AbnUmcnl UneollocUble

ow.. K , Nil"" r,'lIID· Nllm· Am<JUlI~ .Am<JW)~ ..lwnunl .... mounl ~I 'u ... , 

"" 

On hond July I, 1m••. ,~ 1166, TIll. M $491.!>Il2. 75 W $:l87,~&l Sf,..,OO2. ell lteco'i\'t<L. ___ . _. ___ •__ 2,2Ill\ Il2L 67 12,871 '" :;; J.,'A m0. \13 ~. :w.:l,7~~1 J, '"

100J 2~1. &12. 46 AUowed _______ ••• ___ • __ ',- i, ?J>7 'I, 176, 831. M 1l,~2 ll88,. l:.'i. IlS lB7, ~28. 4~

,~ '.!M, m!lt I]' 1.1~ HOJ""'lOO ...............
 308, MlI.1I6 1.Ut. "'D.~ '" ]6': :Ml,llH.71 30 lI. 4l~. M OnhaPdJlllloJO,IU:!5._ ,~ \M.8, 149. (;;J ;;4 :()\j, 7m IlS ,0> lIT., 7n l~ lJ6 ~7.73.1.07 '" IInclude:! $:l4a,OW.IU Intor!l!lL aJlo,":ed nn I,O'JJ cl>iDll. 

'rho number of claims received inCTI:lllScd from 8,723 in 1924 to 

16,il6 in the fi~cld year :KJ25. The numher dis/losed of incrmlscd 

from 8,mH to 16,159, The number on hand ILl, t Ie end of tJlO year 

showed an inerctLSo of 557. The incrcllSO of 7,993 in the llumher of 

claims receiYCd was due principnlly to tho repoal of tJle stamp tn.x on 

promissory notes, which l"~uLtcd in the filing of-a IUf"lQ:o number of 

clllims for redlJmption of stamps; also to court deciSIOns ufYeoting 

tho sL,unp Lll..-': on issues of gl.oek, the tlL"XCS on ndulterated butter, 

and die bankers' special ta-...:es imposed hy tho rcnmuo acts of 1898 

and ]914. 

'I'll" t.otal claims for refund and redemption of stumps allowed 

!iliows an incrensc of $1,785,14 L.47 over the fiscal year 1924, and there 

WllS nn incrcoso of $245,014.58 in the amount of jnt,erest ullowed. 

Tho Inrge iJ1cr.~II;;c in the amount of interest allowed wus duo to the 

faet thll!, the CIISI'~ involving the taxes in question had boen pending 

in the courts for mnny years. 

ACCOUNTS AND COLLECTIONS UNIT 

For purposes of dfective administration tho IlceOUllLs and collcetions ullit is l1i"idml into four divisions. 

DIVISION OJ" OJ<'.l<'lCE ACCOllliTS AND pnOCEllUlU; 

This division hilS charge of the office procedure and IIccounting 

metbods in collectors' oflices, tho nuditing of n:vellUO lind .spceilll 

deposit accounts submitted by collectors, tho compibltioll of slullstil;n! 

data in connection with internal-revenue colleetion~, and tIll: ifi.'iUlllleO 

o( inknHll·revcnue sLnmps to collectors o( internn! mVCllllC. 

During tJlO yellr tho superYisors o( accounts lllld collections submitted 95 nlports cO\'ering the examination o( tho IICI:Ollllls of cnllcdul~ of intcnlal revenue. The account:; o( e\"l'l'y c\lIlI~I:tt"lr',; office 

wcrt\ CXlllllineti at llJUst once. In uddition to the e..:';amillnlionsmut!o 

by the supcn·isol'8 of accounts und collcctivllll, tlwsc O/licCl'll mucic 

14 ll'Uns((,rs of colloctors' offir.es under rCIlewul bOllds lind ::luperin­ lClld(~d the trllIlsfcr of two offir.es to new collector:;. 

On July I, ]924, there were on llil.nd in tho \"urious coneciors' 

oRiec.s lu,823 claims for abatement, credit, lwd rdund. Thero were 

tilell thirilllt tho fiscru. yeor 259,289 cluims, Illltkill~ l~ to(,ul to bo 

aee.oulltml for of 27u,1l2. The collectors tran"mittlll! to the bUl'Cltu 

REPORT OJ<' CO:Ml.HSSIOXER OF INTERNAL RE\'ENUE 

or oLherwise disposcd vf 268,518 claims, leaving on hand at tho close 

o( th e lisenl YOllr 7,594. • 

V uriOllS mimeographs flJld circulars were prepnred for the instruction o( collectors' oflices wilh fl. ,·iew to improving the nccounting 

procoduro llIld establishing closer control by tho burou.u. ' 

The division dmfLl}d II procedure for the cstohlishlllcnt of a ::lpccin.l 

deposit uccount in each collector's office for usc in depositing UIIO 

accounting (or sums offered in compromise under thc provisions of 

sect,ion 3229 of tho Revised Statutes and section as o( the national 

l)rohibiti?l~ net, sums. offered for the pur?huse of l·eal cstalo under 

tho provislon::i o( sectlOn 320~ of the ReVlscd Statutes, anti 6urplu~

IH'Oeeeds in distraint sales. This Bew acconnting proect]uro wos 

est,IIJlisbed in compliance with the provisions o( section 10,11 of the 

revenue aet of H124. Mont,hly aecounts current ure ,mbmittcd hv 

collcdOl's in (;olllwetion with their special doposit lteconnLs, whidl 

arc rcfcl"l'ml to the Gcnerll.l Accounting Offiee. 

']1IC oXlllnining and audit v,'O~k III connection with colledors' 

l"C'"eUHC on;otJllts lind collectors' spccial deposit accounts h:l~ hocH 

kcpt current lind llll accounts referred to thc Compt.roller Gc.llllrni 

wilhin tko rcquircd time. 

]Ilstruclion~ Tto 8upen isors of o.ccounts and collections rell\th~e to 

the exuminnt.iol\ of collectors' officcs were snpplemented by tho udditiOIl o( II detllilcd procedure in connection WIth tho c.....umination of 

the coJledor,;' spcciul deposit accounts for offers in compromise, ~UDlS

oft'orcd (or the purchllso of real estot.e, and surplus procecds in distmint sllics. 

Instructions wore iSi>ned to coUector::; to retain- for o.ll(lit lln individlIal income-tax returns sho"ring II gross iueome of $~5,OOO or less. 

]}I"ior to tlJ() iSSlllUlt;e of theso instructions collectors had not retained 

(or llodit any individual returns showing more thnn $15,000 gross 

income. Howevllr, tho work'in connection with Lho returns heretofore 

audited in cO[[t~cton;' olliccs wus occomplished in such hiltisfllctory 

manner thnt tho results justified a further :inereu.<;c nl the I'CSPOllSlhilitv or colleetol'S in connect,jon .....;th tho fl.udit. As 11 re.'mlt of this 

Jlew'f/rO(:e(lllm cllllccton; retuined for audi t fl.pproximn \,(~l Y{l ,:i51 ,000 

indiV1duul income·tax returns ont of a total of 7,556,000 mdividUill 

returns filed. A number of offiecs had completed the fl.udit prior to 

the close of llll;;incs.<! Juno 30, and indie/ltions wero thot pro.ctically 

all of the collectors' oHiees would complete the audit hy September 

30, with t,hc exception o( the Casl'S Lhat requiro field investigiltions 

and cases in connection wiLh wbich protests Were made to tho commissioner or appoals filed with the United Stntes Board of 'fax 

Appeltls. 

..-\. totul of 6,6:i7,977,OGO rc'·onue stamps, valned at 54aO,092,­

491.12~:2. was issued lo collectors of int-emul rcvenuo und to the 

Postmnskr Gencral. 

.All stump:; urn cllgmved and printed at the Burean of EngruvinO' 

Md Printing, wilh lbe c."(ception of tobacco stamps imprinted o~

tin-foil '\"I"nppl~r.i. 'fhe prinllng of the lotter is done under contract 

and \\ilhllut co:;t. lo the Government, the contmetor rccoiving his 

remUTwnltion from tho pureha.-;ers.o( the stamps llIld rcimhu.rsing 

the U\>Vl'rrlllll~IlL for the salll!'.r of the stomp ngent who is nssigned to 

the nUilIuracLllring pllUlt (If ULe contractor. 
22 REPORT OF COMMISSIONER OF 23 INTER.NAL REVENUE 

Stumps were ret.urned hy collect.ors and by the PostmRSt.er General 

n.nd crediteel in their l1ecounts to the value vf $30,130,57\1.91. These 

stamps were of vurious kinds and denomino.tions, including partly 

used books and stamps for which there was no usc. 

'DleI'C were three applications allowed for restamping pockl1g.:.'I 

from whidl the ol'iginul stamps had been mu(,ilat.ed or' destroyed. 

All stamps, with the except.ion of tobacco stamps imprinted on tinfoil wruppcrs, are shipped by the Burellu of Engl'avinfl' and Printing 

on shipping orden> prepared by the stllDlp sec (,ion of thiS division. 

DIVISiox 0.10' FlEJ.D ALLOWANCES 

'rhc division of field aUowllllces is charged with the com,ideration 

llnd grnnt.ing of allowances to collection districts covering cffij)loyment of fersonncl aud miscellaneous o\)eruting expcnses, all( UlC 

keeping 0 Ildequllte records thereof. Col ecton;' rcquisitions formlfic-xpendahJe lOupplies, mechlmical equipment, and olfice furniture H.re 

passed upon by this division, The procurement of spoce for eollec tors' oflices and bralleh oftiees'is Il1so hllndled by t.he.division of 

field allowanees. 

At tho beginning of the :fiscal year there was in the internal revenue 

collecLion SCl'vlCO a total anthorized force, including collectors, of 

6,709 employees, at an aUllUlll 6alllry rate of $12,604,780. At the 

close of the fisclll year thero WlLS a totlll autho~zed force, including 

colleetor13, of 6,586 employees, at an annual salllTy rate of $12,277,530. 

During the year th~re ,~'ns net rednct,ion of 123 in the t~tal nrun~er

of employee.s and $327,250 III the Ilnnual sLl]l1ry rute. TIuE! rcductIon 

in personnel was mude in the interests of economy and assisted 

materillily in off..:;etting the emblln'lIssment which otherv.,ise wonld 

have. ensued beeause ofa deerell6e in tb,e appropriation,; granted for 

salurIes of permanent employees for the fisclli yellr, A tOtllj of 

$224,985 was expended for the employment of temporary help in 

colJ~etol's' ofl)ccs, ~ornpared with $196,65'~ expended for this p~lrpose dnrI~ the preeedmg fiselll yellr. The Illereus~ of $28,334 III ex­ penditun~ for tempornry employees WIlS due ill large measure to 

refnnds mlldo nee,essury under the 25 per cent reduction of tllX on 

ineomo reeeived by individuals during the calendar year 1923, 

At the beginning of the meal/ear the provisions of the classifien. 

tion net of .1923 were ext,ende to the field collec~ion service, nt 

which time salaries were adjusted in llccordanee with t.he rates prescribed by t.he act.. This had a tendency t.o equalize sularies paid 

employees in the vnrious diskicts perfo'rming similor duties: find 

pro\Ccd effeetive in securing 0 uniform mting of the yarious posltions m tho service. In milking the iuitinl allocations tho tl,l!illllge salaries 

of the difl'erent grades wero exceeded in a number of districts, but 

this eondition has "ince been corrected to 0. 'lllrge exteut hy tho 

practice of making all new' IlprointmUllts at the minimum slllaTY: of 

the grnde to whieh tho YOSltIOn has been ll11oeated. In ma~

adjustmerits in salaries 0 employees in the collection sen-~iee the 

comptrOller's dceision with respect to the aveTllgc salary provision 

h:1S been elosely fldhered to, This ll]SO hus hud u tendency to lower 

the uvcragc salary of th(~ v,~rious grades throughollt the sClrvice, uud 

on Julv l} U:l25, there was but une gl'llde in whlch the aYcrll~e sitlaxy 

excceaed the mathematical averuge of the grade, ntl.mely, urnde V. 

REPORT OF' COMMISSIONER OF INTERNAL :&EVENUE 

All nppliclltions for positions in the eollection districts hllve been 

carcfuny scrutiuized. The usual high staudllrd of req.,ulremcnts for 

cmplollTIlent .has been maint.ained, with a view 10 proVlding the best 

possiL c serVlce to tllXpllyers.. 

Durinp" the fiselll yeur 1925, S329,146.35 was expended for tho 

rentlll ofquaIters for collectors' offices and brunch offices, compared 

with $294,770.69 for tho preceding fiseu} yefir_ Tho increaso of 

$34375,66 in 11llllUllI rentnJ was dne to demands for Ildditioulll spnce, 

ine;ellses in rentllls Il-skcd by 'lessors,. nnd thCl occupancy of con~IIl(lrcial in lieu of Fcderlll space. More SUitable- quarters were obtomcd,for 

the oflice of the collector of int",,rna! revenne, Boston, Moss., which 

resulted in an inCl"cllscd rentlll"and on account of thCl'OYClcrowded conditions in the Federal 'building at Richmond, Va" it ,was necessary 

to secure commercial sp"ce for the collector's 'Office at thll,t place., 

Few addit.ional ofIice llpplillnccs were purchllscd for eollClctors' ~ffiees, but. the nsnal number of replacements WClre made of unservleellhle oqULpment. 

DISBrmS~MENT IJIVISIQN , "" . 

The dishursemcnt di-,ision is chllrged with' the duties of keeping 

the Ilecounts in connection with the expenditures from 0ffr,opria'­

t.ioI1S made IlYllilllble by Concress for the use of the Burean 0 ntemul 

Revenue. The divlsion als~ is charged with the responsibility and 

6upervision of the odrninistrative examiuation reqllino.d by law of the 

disbursing Ilccounts of eollcetors, revenue Ilgen(.s, 'and prohibition 

directors, IlS well us the administrative a,udit of miscellaneous vouch:' 

el~ for transportotioll, equipment, tl!llephone, servi.ce, rentllls, etc., 

paId from internl11-rcvenue funds by the disbursing clerk of tho 

Treasnry Depurtment and direct settlements by tho Geneml Accounting Office, All urnounts anowed for the refund of taxes illeglllly or 

erroneously col1eet.ed, redemption of l'OVenue stam!Js, obotemcllt of 

clllirns, etc" aro verificd Ilnd recorded in the division. .' 

The disbursement division odministrnt.inly cxomined and recorded 

1,824 monthly accounts of collectom. of internlll revenue, rl~;venue

ugent.s in charge, and Federnl prohibition directors, together'·~.ith

189,622 SUfPorting voucbers, in addition to whieh 17,G44 expense 

vouchers 0 employees Iilld ] 7,310 vouchers eovering passenger trans~ portntion llnd frcight, rniseellnncous expenses;. speeia! employees, 

mfor:rncrs, ete.~wcre audited and pnssed to t,ho dt,;Lursing'clerk of 

the Treasury lJepl1rtmcnt Ilnd GeJl.lJrlll Accounting Office fOT pay­

!Dent. A total of 6,796 schedules of refunds on o.CCount'of t:u:es 

Jileglllly or erroneously collected W(Jre rl\corded and tbe l4i) 447'items 

eontllined therein scheduled {or report. to Congress, A totlli of 23,896 

schedu}es .of 2,612,735 items of ro[ullds 'on account of 25 per cent 

reductIOn In tax for 1923 were reeorded_ 

Goo~ results 'hll,e been obtriined in keeping tl1(\ setUement of 

!ie1d dIS~lU:rsing officcrs' o.Cconnts enrrent, and much progress made 

In effect-Lng settlement of the Ilccounts of field disbUrSing officers now 

separo.ted front the service. . . 

Thc tuec~anlelll 'system of :lcco~n,ting for the npprop'ri!l.tion nc­ co~n.ts e<;,ntmues to, prove very .c~elent 10 shov.':ing daIly bllllluecs 

CXlstmg III tho Vll..rlOUS' appropruLtlons and tho scvcclll allotments m~eili~clro~ . 
24 UEPOHT m' COMMISSIONER OI' l:STF.l:NAL REVENUE 25 

FlEUJ PROCEDURE VI \']SION 

This division hilS charge of the direction of field investigll lions made 

by collectors' field forces, the pl!l.lHling of delinquent drives, o,nd tlHl 

ol'gonization of collectors' {livisiDn, sul)(livi:>ion, nod l;tamp offices. 

Tlie work of sJlccial sqUJ~ds of internfl.l reVCliUC Iwents under supervisors of accouuts and collections is also hlllldlr.d by this division. 

ITl Ilddition, CO:rrespolldencc study courses for all collcdol's' employees except those iTl minor pos"itior1s liTe ffiuilltuincd, lI}Hl the 

annual 'schools of instruction on tll..X laws for field deputy COIJI!<;tOrs 

fice conducted Imder the direction of this division. On June 30, 

1925, there .\~ero 4,014 stlldcnt~ enrolled for the corn.:.spondcncc 

study courses. Duriug the year eru)ed JUJle 30,1925,55,100 ossiD'u_ 

.ments were completed-by stuuunts and the quiz;(es gmded by t':his 

division. . . 

Effort has heen rn'lde to reorganize tho :field work. Orl Jupc 30, 

1925, therc were OpOll G5 colledol's' oflil;es, 14!J division ofIiee heudqllurtel'S, 7 subdivISibn offices, and 23 offices at which stumps orll..... 

"cero sold, a total of 244 ·offices. This is 0, reduction of 1!J ome~~

since June 30,1924, aud has been mude possiblc by relirrangU1O' thc 

work of field officcrs, ' '" 

Collectors' field forces gllve special attention to tho serving of 

WIln-auts -for distraint, tho verification of returns filed illdico,tin'-' 

lldditiollliI tux duc, Mid the conduct of -delinquent drive.."i. A total. 

of 106,154 warrants for disknint werc'served, which involved thc 

collection of $25,471,00l. compilretl' witl::1- 123,407 wurrants s(,ryed 

Ilnd $22,342,407 collccted for the fi::lcul ycal' ended JUllC 30, 1924. 

An average of 2,241 depu ty co)h'clors ma(le'a total of 577,558 revellue· 

producing invcstigu,tious, irldudiuO' thc serYin~ of wu.rmrds for distraint. The amount collected llll~l reported 10r· a;;ses;;meut as the 

l"(:sult of these iuvestigutions aggregated :55S,224,;HO. The averugc 

number of iuvestigatior1s mnde Jler deputy lind thc average umolwt 

of tax collect-cd and reported for ussessment were 258 'lnd $25,981, 

respectively. The totaluurnlJer of reYCilUe-producing in'VestigutioIls 

made during. the fiscal yoar 1924 W\lS 695,4{i3, involvmg S53,953,5\)3 

delinquent Ilpd additiopal.tlLx. 

The work of wllectors' field forccs WtiS agaiu slll'plemented by 

,	 special squads making tbe more technical illycstiglltlons under the 

direction of supervisors of accounts and collectious, the squads bem&" 

composed of int-ernol rcvenuc agent.-s on the roll of thc Accounts ona 

Collcctions Unit nud a fcw dcpnty collectors <ldoile(l for spcciul 

work. In addition to the warruuts for distraint set\Tcu hv collectors' 

forces, ope of _the special squuds operutiug iu thc second and thiru 

districts of New Yurk made collectiop on 9,58-1 warrllnb, involving 

tax in the amount of $3,251,431. An aNragc of 177 offkcI":'l made 0, 

total of 52,719 revenue-producing irn'()stlgatioHs, includiug tho 

scrving of wan'ants for distraint, which resulted in collecting aud 

reportmg for assessmerlt t-ox in the amount of $12,!)!}4,867. In 

additiml to this work collection was m'lde on 2,286 worrauts, involviug fi3,490,767 tax, hy a small office foree under the direction of throe 

internal revenue agents during the period December 1924, to Apr.il, 

1925, inclusive. Thec6 figures lire pot included in tile totuls giyell. 

The average number of cases and amount collectcd uHd roport0d for 

assellsment per officer for the year were 2~)7 and $73,417, rc..,pectively. 

/'
 

ll.EPOU-.r OF COM.MISSIONEr. OF INTERNAL, ll.EVENUF, 

The spccil,ll force of ager1ts has also becn used to-e.xcel!ept advautlige 

in assisting and directing the work of deputy colledor;,; in sO:llle .dIstricts. Iu severnl instoJlces an agent has bccu assigncd for 0, limited 

time to 0, collodiou district to give deputy co nectars traiuing ill 

spccific subject.':'-, and "tlie rcsults in ull cases hflye lieon beneficial 

to the collcctors' forces. 

'rhe totol colleetcd and reportcd for assessmcnt as a rcsult of thc 

nctivities of boHl the foree of fidd.deputy collectors working under 

collcctors and tht' specit~l squads' working under supervisors of 

uecounts o,nd colleetiolls amollnted to 871,219,207, compared with 

$8:2,651,210 fO!' the llsCfil yellr 1924. 

PROHIBITION UNIT 

The central cOmmIttee of the P~ohibitiouUnit, which wru; appointcd 

May 1ft, 1924, to consider major lind /)crplexiug tluestious that :Lf'ise 

in the unit anu to ,;ee that all work re atiug to permit;; is eoor-dinated 

aud kept up to dllte, held 1,997 hearings and considered -1,-;184 cu."es 

durinn' the fiscal yeur. Thesc c~eS con;;isted largely o,f'applications 

for IU~ljor 1~lSic pel1T1itii, applicatiollil from permitt.ces fl)r lllcreflSed 

allowonces of intoxicatiug liquor, and appeals iu cases \\:hm'e permits 

had belill reyokcd. On JU~IC 30, 1925, tllc work. of thc central 

committec WilS correut, 

Rcgulations 61, for thc-administrution of Title HI of the uatioual 

prohibition act, wel'C reviscd Juuo 30, 1925. This reviiiion trausfers 

the eutlre control of OlD disLrilmtion and usc of dcno,tured alcohol 

from t·he collectors of ilLtUI"lHl1 rCycnue to the prohibitiou adu;tinis~

tmtors. It retains t-l\C tax-collcdiou procedure witp,the collectorn 

of intcruld revenue, bot transfill"S the tlupel"Yision of tlw husiness"Of 

manufacturiug, warehousing, Ilnd dCJlUt.uring.aleohol to the·prohibition :1ulllinistrutors. 

There were a,811 employee,;· OIl the rolls of the nnit nt.the close 

of the fi::>cal yellr 1925, compared with 3,374 at the close of the.fise:ll 

ycar 1924, nn incrC[Ge of 437. 

During the year 7.142,255 picces of mail pllsscd throogh the ::>(lction 

of moil control of the unit, an iucrease of 1,046,436 over the number 

of pieces of mail whieh pas;;et! through thi;; scction dlLl'iug the prccedi ug fIScal yeflC. - .', ' 

Plans were madc to js!Suc for distribution to prohibitiou administyators a uew series of physicif(ns' prescriptions, for. intOXicating 

hqnor, ~o bc printed in two tints, ';Iue ovcr the other, in order .to 

make more dIfficult the counterfeItmg of hlllnks. Thc lust Senes 

of prl~ilcriptjon blanks wus priuted only iu one color. 

Plan;,; were mllilc fllso for the iSSUlU1CC in dil\"erent color of withdrawal l,'o]"ill t4lO-A, used for withdrawals of 10 gallons of alcohol 

or less, ~hi(~h by regulatiolis necds lIO letter of confirmation. By 

use of this fonn fI saviug of mauy confirnllltion lctter hlll.nks, Form 

1410-D, will bc mndc. FOTUIS 1410-D now are beinD' eauceled 

-wben not· uscd on withdro.wllls of aleohol of 10 gollons o~ less, . 

Federlll prohibition-enforcement an'Cllts madc (;2,747 ll.l'rest.s llurin" 

thc year, (l.TH'!. seizcd G,089 uutomobil~s, volued at fi3,OlO,720.35, und 

182 hoats, valued at $273,;174. A~ 0, result of the work of the 

~88lD_25t-----{l
26 Jl.EPORT OF COMMISSIONER. OF" INTERNAL REVENUE

enforcement agent.s of tb... unit 44,900 prohihition Cfi."les were bandIed 

in Federal courts, and a9,829 persons were convicted. The 'courts 

imposed sentences oggregatjng, 4,569 years and fine<; ll.illOunting to 

$7,706,864.04. 

With the ;purpose of elimuHlting dupliclltion of work and sccurin<J' 

grco.tcr effil:Wllcy, !1 pInD for decentrulizlltioo llnd reorgllniz.\tion 01 

the Pmhibition Unit ,va:3 firrunged £LS port of the gencl'lll plan of the 

Assist,ant Secretllry :in charge of customs, Coast GO/lTd, Bnd prollihition for tile coordination of the uctivitics of the depmtment in 

.connection with prohihition unfol'cemcnL 

Such general pilln eliminated the ofllc{"s of the 49 Federal prohihition directors in the continental United States and those in 

Hawaii aHd Porto Rico, aud e:'it.ablishCld in lieu t,herenf ~2 Federal 

districts in the continental United States, one for tho Ho.waiian 

Islunds, and one for Porto Rico; with a prohibition administrator in 

charge of cach." The dist,ricts are bound' in every instanc(> sl1ve 

one by Federal judicial. district lines, It is intended thot the • 

pro}libl tion administrator keep in close touch and' cooperntion with 

the United St,at.es a1.torneys of thcir respective district:'! m fill maLtel'S 

connected with \u'Ohibition enforcement. 

The dccentra izotion of the unit inclndes the tronsfer to' the 

prohibition administrat.ors of t.ho issnancc of hllsic permits as wcll as 

withdrawal permits for intoxicating liqnor, in lieu of SUbmitting 

t.h(>m to WashinO'ton, with resultant cluplicll:t.ion of work Ilnd delay. 

The former sy:'!tem involvcd the filing of an application hy the 

appUcllllt, investiglltion uncl recommendation by tlte Federlll prohibiLion direc1or, the forwarding of such n·commendo.tion to the 

.prohibition commissioner and the l'otUl'll of the application to the 

director> W!lO then cnm!'T!unicated wit~ the applicant. Und.m: ~e

rcorga~JJlzatJOn the .npJ;lhc!1nt ·communlcat~s. wlth t,he P~'Ohlbl~lOn

odmlllistrator for 1m; dbtnct, uud the ll.dmullstrllt,or after InvestIgation either appruves or disapproves the appliclltion ond advises tho 

applicant ·directly without refening thc mllt.f,Cl" to Washington, thns 

eliminut-in&, duphcalion of e/Tort und rendering more pl'ompt scrvicll 

to the Dpplica~t. All control of alcohol, e:,<-c.ept the colleetlOn .o~ ~he

Federal tax, IS mw.le solely the- responsllnhty of the' prohllntlOn 

administrators. 

The prohibition headquarters ill Washing tOll will he JaJ'!'eJy one 

•	 for supervision 10 secure uniformit,y of procedure, standlll'~i4atioll, coordinat,ion, etc. 

COLLEGrIONS 

A total of $560,888.07 was collected under the ta,.-x: l1-111l tax-penalty 

provisions o.f the national prohibition act for the fiscal yeor 1925 

compored '\"l.th $855,395.37 .or the fiscal year 1924. In addition, as, 

shown by the records of the Solicitor of the 'frellsnry Dop!l.rtment, 

there were certojn collcet,ions through the Fcderal courts, ,meL as 

fines und fOlfeitnrcs, incident to enforcin~ the nl\tion!ll prohibitjon 

netJ umounting to 85,208,203.09, compa.rea with $5,682J 71V.87 for the 

fiscal year 1924. 

:REPORT OF- COMMISSIONEIl. OF INTERNAL REVENUE 27 

OFFICE OF CHIEF C!JUNSEL 

DUriI1O' the year 1925 a reorgunization,.of the offiee of the chief 

coun:lcl ~f the uuit was effected which involved 0. considerahle redlic~

tion in personnel. Thc objects of t,his reorganization wcre to bring 

about the consolidation of eerto.in uctivities in the interest Of efficiency 

ond ecoIlomy, ond the-discontinuance of the assessm(>Jlt division. 

The Supreme Court of the United States, in tlw case of Lipke v. 

LeJeI'er holdin[l" thll.t II hcoring must he accorded to the, taxpayer 

before ~n assc:?sment might. be made lo~'fully under section 35, 

Title II of the national rrohibition act. tho unit in April, 1923, adopt~d the pl'Occ:dure 0 ,holding administrative hClli'logs under 

r{':O'ullltillllS of the department, find as a resuJt assessllwnls amoullt~

ing to $4,455,686.87 'were, mndo fnml April 23, 1923, to June ::10, 

1925, Some time.ll.it.er t~~ 'co~(>Jle"emen.t' of thl':se, op<;rutions tllXpoy'eJ'S hegan filmg YCl:JtIO!'S l~r'.tlle l?onrts B~J(1):mg Ul]1lDctlons ..to 

rostruin the holding 0 such UdmlIllstratlvc hell.l'lngs und the colicctlOn 

of t:u:e:> hll~ed, upon such hearings;' ;injunction.s woro gri~lted i:n 

different junsdlCt)l)rJs to such an extent o.s prucl:JC!l.Uy to brmg thlS 

procedure to a·s~a.nds'till, whilc in other)urisdi:-:tions the nIll.tter is 

still jn an undeclslVe stnge. Therefore In tho mterest of economy 

and dlicif'.ncy it was dCl'idcd to discontinue the asscssment division 

und cOllwlidnU:l such flSSe"Sffi(>Jlt WMk with other work of handling 

reports of ll.lleged violtitillns.	 " 

One of the chnngcs incident to the reorganizo.tion is,the elimination 

of the review of rt~vocn.tion hearings in the WashingtoIl office. . 'freu.:;­

my Decision 3707; issued.May 21,1925, provides thot the action of 

tho F(~dl'1"al prohibition director in rcvokin~ pcrmits shall he final 

Imless and until the farty aggricved by such decision shall sellSonably 

file with the }'cderil prohihition dimctor 01' the pfnhihition commis.­

sioner a written notice of appeal to the Commissioner of luternll.l 

.Revenue, wbich appeal i,s to bo heard by:a botlnl of rcview c()nsisting 

of thre(> llttorneys, which board sho.ll, in the name of t]w Commissioner of lnternlll Revenue, review -0.11 such cases brollghCt-o it by 

way of appeal find umrm, modifY, nr r(\verse the origmal decision 

l"t>.ndcrod therein, which decision ;:.hfill be final, .. ; ,', 

Tho office' of chief counsel ·as rcorganiied provides foY"a chief 

connsel,. M~stant ehicf counsel, board of review to, bear oppeals in 

revoc!l~on proceodings, ond olso comprises a Ill"''' division, 0. S[~ct~on

of opl.lll?nS and holdings, and a field legal section: . 

. Opm·w1I.s u1Id hoh#ngs stctiotls.-Briefs, opinions, holdings, pleodrr,tgs, regolntions, Treosury de~jsions, prohiblt,ion mimeographs and 

cll'culars"legol forms, etc., l'dating to the national pro}lJhition act 

an~ tho lllt(1rnMl'OVenu(> lows 0-1"0 prepared in this sect,ion. AppliCll.tolOns for po.rdons and pO-l'oles submitted to the Prohibition Unit 

by the Department of Jnstice are reviewed in tho scction and r(>comrneudations made thereon. Legtll correspondenr..e is propared in 

answer to inquiries of departmental officials, permittees, and others 

as to constru(ltion of treaties and Stn.te and Federal statutes and 

regulations relating to intoxicuting liquor. 

ThCl ottorneys of this section havo rendered ussi~ttlnce to tho 

United Stutes ttttorneys, collectors of intcrnI11l'cvenue, aIld Fod~rnl
28 IlEPOIlT OF COMMISSIONER OF INTERNAL Il,EVE:NUE

prohibition directm:s. in ~ho inv(Jst~ntioIl; and prepllTfltion of mllDY 

Important cll.ses firIsmg In connectIOn WIth 'the cnforct~mcnt of the 

rHl.tioIllll prohibition act and tho internal revenue lnws. Attorneys l,f 

tl1is section have served on the board of revlew which WflS created by 

Treasury Decision 3707 for the purpose of hearing llppelll" from tho 

fiction of Federal prohibition directors in revokiug permits. They 

have also. prosecuted ll1ld acted as presiding officers in importallt 

revocation hearings bot.h in ,Wnshington o.ud m the field. The work 

of this sedion is current,. 

Field legal section.-This sectiou con dueLs :field lllglll work, assi"t:l 

in the trial of COUl'l; cases and in the conduct of hearing:>, giyes legal 

instruct.ions to the field officors of the unit; £lnd in general esttlblishes 

contacts bctween the unit and tho variou.'! United Stotes conrts, 

St,ote court,s, 8JJd the Federal Stnl.c nnd municipal anthorities in 

bringing obvut cooperat.ion in jawenfot"t'emeut. .•

Law dhli8ion:-This division mllkcs exominot.ion of all official , report.s and det.cnnines what action shall be taken thereon, whether 

reYoclltion hearing, criminal proceedin~, libel proceeding, Ilssessment 

pTOl'eedinl;f, or other action; prop£lres.plelldings llnd tnkes sneh appropriate actIOn as muy be determined should' bo bnd in each case; 

passcs upun questiumi relnbng to revocn,tion mattCl'S; aud performs all 

workineidelltto t.he making of assessments nnd tbo effeeting of compromise settlenwllts.· , 

Injunct,i(lIlS have been used most effectively. This division hilS 

prepared for United Stntes attorneys 123 bills for injnnetion in importont ca..':ies. Attorneys from the division were assigned to tbe 

various United States at-torneys to llssist in, these proceedings and in 

cont.cmpt proC<1edings arising out of viol£ltions of injunetious. Through 

speciol effurts to have StilLe nttorncys usc tho inJunction provisions, 

a large perccritnge,.pf the minor enses are.now being handled in St£lte 

Court,s. ' ! 

. Expeditious disposit,ion of, nIl cont.mband property seized nnd 

st,ored 111 warehouses hilS been brought about by pmporing llnd filing 

bl£lnkct·lihels·covering large seizures. . 

The uppliclition of tbe eonspirncy seetion of the UniLed St,ates 

Criminal Code hns been stressed und h£lS beon cffective in brcllking np 

orgllni:-:ed rings of liquor IIlW violators. There wero 1,049 convictions, 

and fines. amounting to $822,278 were imposed in this el£lss of Cllses

• alone. ' 

Decisions of the circuit court of appeals and the United States 

Supreme Court iu prohibition matters hnve been very belpful. In pro.eti(~ally e~ery instllnce decisions of the lower courts favomble to 

enforcemenL hllYe been upheld, and in Ilddition some note"lOrtby 

decisions haHI been relldered in the interest of enforcement. 

This division re~iewed and acted upon 3,405 revoco,tion hearings, 

revoking 2,283 permits, eonoolling 21, which were snrrendered, nnd 

dismissing the proceedings in 1,101 cnscs. It prepnred 227 libels, 

34 search warranLs, 97 indictments! Ilnd 44 CrIminal iriformat-ions 

with tbe necessnry llffidll~its, ond re""lCwed llnd examined 2,178 bonds 

cxecut.cd in connClctioll with the varions permits fwd made demand 

upon principallilld surety for tbe pllyment, of approxiuHI,t.ely $4,482,'­

971.41. 

/ 

REPORT OF COMMISS10NErt OP INTEB-NAL REVENUE 29 

The last ye£lI" wj(,nesscd inc~eased activity of the lo.w division in 

eurtaiJ-ing II number of estnbhshments autho'rized to operate deo.l~

eoholizinf,l plants, Seiznres were made and hbels filed in ~n brewery 

cases, Dll\1 the injunction provision bas been stressed. Plldlock orders 

wero "issued in six important cases. A new departnre in the use of 

injnndion against d~llleoholizing plants was sect;! in 0. decision 

di.recting the dcst:,roctlO,n under abatement proee?dmgs of property 

worth $22,5,000, .1Ileludmg beOlr, beveroge, mlllc1'l8.]s ou hllnd, Ulllehiuery, and eqmpment. ... Attorney~ from t.his.divisio~hllve assi,sted in revoca(.ion p~'oeoodings

in the specml eampolgn agamst permIttees who hllve diverted denatured alcohol secured for the alleged purpose of legitimate manufadurin<T. Diversion of industrial nlcohol is apparently less now 

than fUl;'nOrly, de'spite incrensed production coincident with expllndiIl" . 0 

busine~ prospel'lty. . ' ,'. 

As 11 resnlt of a concert.cd 'drive on v,ineries m£lrked progress was 

made in the "inery sitnatioli. in the dist.ricts ,,,hieh eompl'lse the c,.ent.er 

of the major wine activities in tho Unit.ed States. 'Thero was forIIlUluted Rnd put into operation a plan of enforcement ,whereby uniform 

and cooperative actIOn was brought about between the prohibition 

offif;ers and United States attorneys, with t,he result that over 90,000 

guHons of wine wero destroyed under libel proceedings. Many 

crim!nal and. libel proceedings were !,endinO'. ';>ll Jul:y 1, 1925. A eon~nderllble Improvement was made III eon~ltlOns WIth respect to 

sale of sael'll.mental wine. Injunctions were issued 'and subsLll.Iltial 

fines imposed. ' ". 

During the year the division' eomplet.ed action on 41,576 cases 

and rlispl'sell of criminal liability and llIl other matt.ers in theso 

casd, clIld 171,304 cases were pending o.t the close -of· business on 

June 30, 1\l25, l'n which most of tho work was completed, The work 

of the di..ision is practieally cIlI'rcnL 

Assci6mCII18 

1Un Lond }oIy pml""''''-~Ut. ~m::~'IJ.~: I ""I~It,1 ~Y, I ~~~~r lpendmVJUnc ,""""'mbfll' J, J!>Ji Itl~ I·h~ }'",.r ~r,,,..,,"m ~m~r"m..c Dlenl 30,1925 

--- I };ullll,'f ••• _ 4,,,,,,, 6.~ 1,~71 l,J/H l,m fJ,H2 

A lI>Oun,. • • £10, 401, 17:l 1 $13. ~~ ~1~.t.01 SJ, ~N. 7~ H 11, 781, m"t j,l, 295, 820. 12 "13, 1,2(1, IlU. 75 

, Amll\'D re.::.li,1>d lhrDllth rom I'rqoJ.i"", $IGI,8lI2.ro. 

CQmp"'Qm!~es .. -

~ultll

Amo, 

Oll",,, in ,-'O"'("orn,," I P""dlng JoIrl I, 1~1·1 ""<:<!i'.•d.\ A=pted dllrlll~ y ...r neJec,"~ Pending June 30. Hm,' 

"'c. _' .. , ,m "" __ •.• _ , - -... -1,170 

41ti.'>, \J<;,j, I. ~'~~ I ~ 3,'6Z2 

'&&&7, ~~ l 75 I' &132,736.00 '. AA> i25G.8ll'i1.17 '00 

SJW, G8ll6(; 

':x, ol1e" In "'-'llIl'rQ"';"", ".,.. llD~ ~7,GIl5, "'ere """ooI~d.
32 

, 

20 1l.EPQUT OF COMM[SRlONER OF JXTERNAL RF.\'ENUE 

NARCOTIO DIVISION 

On June 30, 1925, 339 persons were registered under tho Harrison 

narcotic law, ilS lllllcndeu, os importers ano lIul.llufaeiurors,.l.059 U~

wholesale dcalers, 48,187 o.s retllll dealers, 14·1,711 fig J.Jl·aebtlOncrs, 

nnd 113,HallS dealers in und InaTIufo.cturcrs of un tllxed narcotic pl'CpnratJons, the lat,ter numher including registrants not required to pav 

special tfLX h:'o' l'(Jllson of paying another tu..x under the net., or 11 total,;! 

308,609 l'l2'gistrut.ions. 

During the year 0. tot!]] of 3,366,368 ounces pf tfLXable lltlTcotic 

drugs WllS impOlted. Of this, 3,187.%8 ounees wore withdm'wnduriog the yeul' for domestic consumption, leaving 178,400 ounces in 

customs custody at the close of the year. There wa;; on a~gregate

of 4,653,782 onnces 0", narcotie drugs, hath in pure form ana ns part 

content of eOffiruunds and prepllflltions, in the possession of manufaeturers on Ju y 1, J924. lmport.s amounting to 3.187,968 Olln(;{)s 

were withdruwn and u.dded ton this quantity during the year, making 

u tolal qf 7,841,750 ounces.. During the yeur manufacturers exported 

2,066 ounees of this supply or of the dru~s dl..:riYed theTl~from through 

manufactllring, .und 44\ ,676 oUlle~s of like descript,joll were so.!d by 

tham to domestIc purehusel's, lfl.ll.Vlllg a tot.al of 1,l'554,331 ounces m t.he 

possession of manufacturers -on June 30, ·lD25. A n1[,thematicu} 

bo.lancE' eon not he ]lrodnced from t.he foregoing statcment. as lUI 

alkaloill or det1Ylltj\-e is not the cquiyolent in weight of the dI1lg 

from which it is ubtained through a mllIlufuetnrill~ JJroeess. 

During the yuar ended June 30, lD24, a t,ot-u.l of 4,7::19.200 ounces 

of nareotic drugs of all kinds was imported, while during t,he yenr 

ended June 30, 1025, un aggregll.t.e of 3,366,368 onnces was imported, 

a deeroo.se of 372,922 ounces. During the same puriods 6,598 ounces 

Ilnd 8,541 ouuces, respeetively, were exported, showing nn ineJ-case 

of 1,94:3 ouuces. The neL Il(J"O"re'~nte quantity of pure drugs of all 

kinds eontll.1ned in prodncts ~~ld by llllluufllcLurers to domestie pur_ 

chu,son> during the fiscal.rear 1!)24 lllliounted tq 3!)1,256 ounces, and 

domestic Sll.les of this deseriptiun for tho fiscal year 1925 im-nh'ed 

441,67Gounces, or on irwreuse of 50,42() ounet's. The drugs exJJor-tBd invulved 356,063 tltxable OUJl(;es of J-lToduds und tho:se sold 

t,o domestic purchasers 5,50G,!)70 tllxuhle mULecs. (Ta.x is paid 1Iy 

stamps at the rate of 1 cent per ounce or fmeLlon thereof for Hie 

entire contents of eaeh pockllge or boWe. A t:ompoUIHl or pl·epamtion containing a narcobe drug in 0 quantity exceeding the statUf,ory 

exeluption is taxed t.lw same os the pure drug.) 

Munufacturers of Q.-.-:empt (nontlixllhle) narcotic prupamtions purehosed 17,406 ounces'"of narcotic drugs, involving a total of 42,861 

tuxilhie ouneos. 

Officials qI the Fcdeml and of State, eount.r, uuc! munieipol government.s and institutions who, as slH;h, arc eXl'.2npt frolll registra._ 

t,ion tlnrl puyment of f,ax under the HaITison na.reotie act, purehased 

d.~rjng ,t,hl' your 11 totu! of 11,358. Ollnees (If narcotie drugs eontllIned m stomped paekllges amouutlllg to 81,272 t,uxahle ounces. 

DurinO" the year n totu,) of 6,090 OllDCes of narcotic druO"s ond pn'[Jurll,t~ons was sei;:.erl or purchased us e\'idenee through enforrin" 

the internDl revenue naI:eotie laws. 0 

< 

RRPOJl.T OF COMMISSIONEr. OF INTEH..."i AI. REVENUE 

At the beo-inning of the year 3,257 violations of the Hwrison 

narcot.ic act owen; pemling against persons nl?t e~titled to, re~istm­ tion under the law, and. a total of 7,232 vlOlatIOns. agamst such 

eTSoUS Wits reportl"d (lnrmg tbe year. -;\1. the ~eginn.lIlg of the year f 944 violutions of the law were pendmg ogalnst regIstered per­

'<,;ns. During the year penillties, imposed by scetion 3176 of the 1te~

·~ised St,atute,;, u.s amcnded, were assessed ngainst 27,535 registered pe!"Sons on aceQunt. of {ailnre to registe~ and pay spetilll tll.X 

us required uncle!' the act, and 3,065 vlOlatlOfls. of tho law were 

reported during the .rear which in,olved other' cl~IlTgl:S of greater 

siO"nifil..'anee. AceordlllgIy, ;l. totaL of 10,489 vwlatIOns accrued (h~ring the veal' against unregistered persons Q,nu 32,544 "iolo.tions 

of {Ill kinds ~figuinst registered persons. 

Of the lluregistl~red persons charged with vioIat.ioIl:'! of the law; 

5283 were convicted, 190 were aeqllitted, 38 ilubmitted aceept­

(11)113 offers in compromise of their liil.llilit.v, 1,675 euses were 

dJ'Oppu(l. and ;{,30~ cases. wm'e p~ndin(T o.t the close o~ the year. 

Of the Cllses accrumg agmnst reglst(lred' persons, eollccLlOn o~ specific penaltv wa;;1 made l~i 27,535 eases,·::lI 7 persons were eonvwt.ed, 

14 were aequi~te~,. und, 1,009 suhmitted aceepbLble ~ffers in compromise of thcIl·lia,hlllty, ~54 ease'.'> were dropped, Iilld 2,755 CliSl'S were 

pendi])r, at the close or the ycar. . 

At t11e beginning of the yeo.r 71 cases of violations .of the. act 

of .January 17, 1914, regulatmg tho lllunu{actnrfl of i>ID.okmg opJum, 

were peIllling and 02 eases were reported during the Tear, or a total of 

133 vioLatioJls. During tho yeur 30 persfJllilWCre cC)Jlvicted, 3 were 

aequitt.{~d, 12 cases were dropped, and 88 violations were pending 

at the close of the fisclIl year. :, 

A totlLl of 5,600 convict.ions under the intcma.1 revenue narcotic laws "WllS hnd, for which thH courts imposed sentences aggregating ti,;Wl yl'lIl"S, II munths, and 7 days lInd fines Ilmountmg to ~453,3;JO.27. A total of 1,105 cases WllS eompromisl~d, the a,pgregato 

amount colleeted being'i86;669.nO. During, the year enGed June 

30,1924, Il toto.l of 7,301 eases (A criminal ehllrueLer was report,ed, 

whc~·eas during the last liseal yeOl" 10,297 .sueh eaSes were reported. 

.me~case of 2,99G cnses over the prevIOUS year is to lw. noted, 

rndlCiltlug a more effective.opemtion of the fi(JId fOl'('.e and moro 

elli~()ut mellilS for disclosing ~iolations of the law.. The geneml 

att.ltude of the Courts toward violations of the narcotic llLWS is rcfleeted 

by the {nct t.hat 5,000 convictions were had during tbe }'eur ended 

June 30, 1925, whereas only 4,242 convietioJls wro-e oMained during 

~h,e fiselll year l!J24. Likm.,-ise sentences for the pllSt year t()tlllcd 

ti,361jYUltrs, II months, and 7 da,ys, whereas the aggregate for the ~,I:cUe( mg yeor was only 5,028 years, 10 mouths, lInd 15 dll.Ys. 

imes deerullsocL flllm ~5II,664.91 to $453,330.27, ' 

Monthly returns of salus, etc., rendered by importers, munu~ faeturers, nn(l wholesale d()ll]t~rs nfford.llLeans not. onI.".. for controlling 

the ~ltl;n.uraetlll"c llnd sale of narcotICs but nlso {or II systemat,ic 

Scrutmlzmg of nil pnrehnscs, Ai:> far as possible with the present 

force, .evl'ry pUrsOll .the aggregate of who.'ie pllrehfl!>cs has appearl;ld 

CXceSS\,e ho.s hCCll lllvesl,lgilted. An abstraet sY.'it~m oJ-lcrated in 

connection with the audit of the monthly returns for ~Jlprehending
L __
 

32 UEPORT OF OOMMISSJON.E1l. O~· INT£KKAL rlEVENUE 

such purchnsers, hus rosultod in dircct.ing the inspections llnd investigl\!,ions of rCr<Tisterod persons JnOg(. csscntin.l to thnt tlSpect of 

thoonforcemento tholnw. Grca\.erecont)myin theopcrlltion of the 

fil'ld force in ffillkinginspections is algn thoreby afforded. 

The number of agents and inspactors in the narcotic licld forco 

8.verap:ed 305 {or the yellr. The collections under the Illlrcotic 

l!l.wS {or tho fiscal yonI' ended June 3D, }925, were $1,000,932.73, 

!l.n incroase of $33,866.40 0\'01' the coll~ctions fOr the previous yeur, 

'Which worD $1,057,OG6,33. 

I'ERMIl' DIVISION" 

Tho {unctions of thoJlc.rmit division 0.1'0 as follows: Tho issullnce 

oC ill ha:;;ic permit.;; for Ie usc f\JId sale of intoxicating liquors under 

the national prohibition uctJ including t.he importution und oxportution of the !:mme; e:\o.mining. of ull nonbeverllgo bonds submitted 

in support of permits to Mecrtllin whet.her such bonds are properly 

executed; 1.he reilewlI] 0( nll nonbevemgo permits which haYo been 

out.<;talldiu~ for OIlO yellr, except nlll.nufucturers' permits, which now 

remain in toree by "irl,1lQ of revised Ucgnlu.tions 60; estublishing of 

stllndurds for medicinul u.nd toilet prerll.ratiotls und flavoring extracts; 

receiving, filing, nnd checking COID"IlllSsioner's copies of withdru'lul 

Forms 14lOA covering withdrawals nllowed by Federal prohibition 

directors und checking overdrafts in every Cn:'ie whero withdmwllls 

have cxc{loded amounts ullowed on busic pcnnite. 

SiI\(;O Juno 17, 1925, when .'frea.<;ury Decision 3719 becllllle ef!oct.ive, permits of tho"H" clllS8weBtion for the followi.ng cliliiSes of 

permittees llrc issued by the Federll1 prohibition directors in the 

sevcrn} SI,B tos: Hospitals, sunitariums, fir.o;t-llid s tn~ion5, disrcnsarip.5, 

infirmllrics, dinics, visiting nul'"5CS associations, find drllgglsts using 

not .moro th:l.n 60 winc gulloml of alcohol, "''ine, or other liquor, find 

480 pint~ of bottled-in-bond whisky por aTlIlUnl. 

·In January, 1925, tho sucramentu.] WillO"Yit,hdrllwfll section was 

catli.b]ishl~(l to guurd llgn..-inst nhuse of the priviluge of using wine for 

sacrilmen tnIlmd religious obs&V"lIn(;e>. Sineo Hlllt dfLto, 4,G14 copies 

of Form ]4.12 (application to procure wino for sacrilllientul n.nd like 

religious rites) hllYO been recClved n.nd checked. 

The ·following tllblo sho",o the number u.nd c1llSScg of penni/,<; 

issuctl during the fiscal YOIll' ended Juue 30, 1925. 

R};PORT OF COMMISSIONER OF INTERNAL REV£:SUE 33 

H. No. llewnlo 

A "e"nll&, to Innnufacturcr;'l, bonded '"""'lhouill!ll, \Uld r_ ..·"tehol13llll ..•••..••..••__ .~ 00 B I'(!nnits, whol~ed~ts---F···_····...---. ------------ --... _ , C permits, to U'IInsrer (='ed I,y oo.....ll'roblblU"o w:nmts:;ton",-j.. _... _....•••..•__ , '"

U1
 

C permits to transfer (ISSued by the Fl!dernl prohibililW dlrect.<>r.l); till' lll;ure n'Pl"­ " ~,

, , =~~Y'n~::::ri~:~~~:::;::::::::::::::::::::::::::::::::::::::::::::: , F pennilS: to ll.'lIOrt elcohol only, to.plaooa other thaD Call1ldll. M e.k", W= In<.lhlS, "' find other Dwr-by islands__ •• _.••••••••••••.• __ • •...•..•.•.... _.... __ .......•_. 

<J permll~, !o~.1lx,rt n1ooholio C'lJll\(hl, MOlJ.loo, W{:!'t)ndl(f;.nnd oU"" n"",,·by isI""d~, • • find other U«\I0r:s to >luy d""tiDll!iOll.•.•••• __ ,.. __ •••.•••••••••... , ... __ .•..••...••.. n permits, to use (llltoxi'OItlllJ: '!quOl"ll for manu!actlD"ing) 15sUOd pr or w July I, Ig~~. '" .@,n 

and continuous uud'" Regulatlons 60, n"viscd __ ••••...••••.•••.•_•.. _ . _••......_•• :/.S.[o/)2 I permits, to usc find sell. .•••..• •__ ••.•.• • ....•..•••••••... __ __ .. ._ 

J loermlts, I') Iln:OO'ibe lot phY':icla.n3 tlHtSG IntoI!CIIt.1D,g llQullf for I1h~"Slci:Ln9., deut.i>ts. lll,S41 '.~

and 'l"ctcr\UJll"lIIM (Issued b~. tbo Ft>dcrnl prOhlbil";lD lfut<::1en) _. _•• _•• •• ! M, IJ32 17,&10 K P"'"llliw, to lllllllulllCtuffl VlIIcg>ll'lInd to prooure mWlrol!ng liquor t"r con~ersIon tolD s.lmo•• • •• •__ ••. ••__ ••••_•• • • ••••_. ••_••
 

L lI",,"Its 10 ol)Oflllo doolcoboH.>ing plants. •••• .._ _ • _. _. .•...•• . ,.••
 '" M P"rmlts, to I~O sltups and e;'{tructB tor mlWulucturing solt drinka (issued only In 

sl'edil Cl.....lS) _•••• •.. -••• _•__ . ....•----- ----_ ••• •__ , __ •••_•.•_. __ • __ ••_.•. " N permits, to I'roelllO medi""toolll""hol III (jllolUtltlffi <»"<li'edlng 11,illt_ . ~"J a o l>Cfmlts, to rw~lfy.. ... _. _..•... ••••• _•• __ _ ._...... __ . • __ •.• • .••.... 

P permits, Lo ,,,,,,I,·,; lIlI'l p""",..» lor GLQf8~o I" hond _. __ • •. •••• _ ~V

l' eItcn,I'JIlI""·lllt'~.l"lIDU (,om OOlll'ijl\tmtlou. ••• • ••• _••••• __ 40 14 Q permits, hosl'll"ls._ .. _ __ , .. _..•.•....•.•. .. _•• __ . _. __ •••_••• • • l\16 :; a5~

R permits, to [',011,,1'0 mfl'>h fQf tbl! I'ur[l<lS<l ot producing y=, lifter whIch r\Jlli<l"" Is 

te b,,,h$tron..l _ _ .. . __••._.. . 1 . 

Sperm;.... 10 prOf"'" ,..1 oe r",. riluoJlstic IJUl1llli6<'S. . ••• •.•_•. _•••_. _ •••. __ •••• lIlI SlJI'Ci&! pannll.l, llIStlIl nol l'OHnod L y 1I!Jo,·u do.sst:l._ ••:... ••• . •.• •• :12 ~i

~-'~-- ~.,--

Permitfi rcvoker1_' ••• • ._ 1,541 Renewl'] n.]JplicatioJl!~ Uis:lpprovcu :.. _ 632 

New apJlli,"lt iOIJ~ di~"ppro\"c(L__ •• ~, ' _ ,1, mlO 

Permits clI.noeled, s\lpcnc<lcd, /;urnmdered, anu rcm:tllorL • 2 4G3 

Total out.~tILJJdillg lllJrluits ~_ ~. ....___ __ ____ _ • __ 133; 460 

]XDUSTRIAJ, A1.COHOL AXIl CHEMICAL lJIn:;;lO~'

This di,risiOll co~ducL; the ebemiC!t1 w(lJ·k for the hUrelltl in Washington lind in the field nlHl fLdministers 111e proYision,;; of Title III 

of the nltLionnl prohihitio~l net. . It lllso administers certllin fefLtures 

of the general intern'l~ l'(ll."eU1HJ luws rehd~ng: t.o bonlled ~llI'chouscs,

stoI't'keeJJllI'-guuger ass;.gnments llnd other lllJseellunl\ons It.cms under 

1{C'.g"ulllthlns 7 aud 30. The division is Il)SO chllrged with the work in 

cc.flne<:tion with the concentrBtion of distillcu s.pirit.s, in Ileconlunce 

W]l~ ~he pro\'isions of the llCt of FebruzU'.y 17, 1922, und 'I'reasury 

Dccls]l)n ::i:151 promulO'utcd tbereunder. 

Olumli~al .scction.-flw chmnicBI work of the ·burellu is conductetI 

in 10 11~hl)l'll.lOl·ies a headqUlu"ter:; lulJOl'tltoJ'Y locllted in VolllshinO'ton 

find 9 fieltI JIIbOl"l\t~rie;; locfLtml in \'Ilrious sectIOns of the United Stn"tes. 

The fOllOWing tublcs giyc the detuils of the number and churueter of 

samples Im:l1yzed tIm'iug the pust fucu] yeur: 

IVll~lliIlQl<m /aooTalOTy 

nntter-___ _______ _________ 6\1 I Ml'(li('ina! prcparu.tionll (1IOI\~

O~eOlllargll.rllle, futs a"d oil~._ 2, 12) LJ""crn.ge)~_, ~,~_______ 1, GG4 

!?lStItlilr1 ClIJirit./j •. _ 5, ~GO I Dc"al"rIJ(! lI.lc(lhuL~ \),43U l!cnn~'IlI.C( IlC\"()rugC~ . ~,GSG

.G.Clllllnc\\"hillky______ _ 15~ 1'ot1l1 23,003 

1\arcotic drug~· • __ ••. _ 9~1

This. iF; II decrell.,;e of ],116 over the numher for the fisenl rcnr ondeu 

June :~O, H124. 
34 REPORT OF COMMISSIONER OF 35 INTERKAL REVENUE 

F~ld laborat/J'ne8 

-BufJa.lo 7,552 Phila.delphia _ 9, 235 Chicago 6,0(;0 Providence _ 3, 815 

Coll1mbus___________________ 1,638 &n F'rancisco _ 11, 196 LitUe RocL________________ 7,071
 

Minncapolis_________________ 5,220
 TotaL _ 77,517 New York 25,730 

This was aD increase of 5,274 oyer the number llnll.1yzed during the 

fiscal yel1l' ended June 30, 1924. This increase is part.Jy due t.o the 

fnet that the Providence and Minne8.\mlis luboratories, which were 

established during the latter part of t le fiscoJ. :rcar onded .J uIIe 30, 

1924, are now operating to capacity. 

A total of 100,520 samples were analyzed by the Washington and 

field Io.boratories during the fis~w. yellr ended June ::)0, 1925, an 

inel'ense of 4,158 over the number amJyzcd duriug the fi~cal year 

1924. 

Members of this division spent 2,80971' do.y,;; in o.ttR.ndance at 

court as expert witnesses and In special field iuvestigations where a 

technical mun wus req uired. 

Industrial a1cohol section.-The work of this section, which administ.ers Regnlations 61, drawn under Title III of the national prohibition- uct., hus ehunged little in character during the past fiscal year. 

Durin17 the Imst, year sl'eeial efforts have been continucd to lllimmize 

divel'sronso industrial alcohol. As ll.l'esult, there have becu [1 number 1)1' renll'at,iuns of industrial alcohol plants' pennits, dcnaturin17 

plants' pennit<>. and permits of bonded users of specilllly della(.urcd 

il.lcohol. The foUowmg shows the changes of the past year: 

At the dose of the last fiscnl year thcre were qualified to opemte 

for the ptuduction, storage and denaturation of uleohol, respectively, 

under TiLle III of the nationul prohibition act, 67 industrial alcohol 

plllnts, 70 bonded warehouses and 79 denaturiu<7 plants. 

During the year 8 industrial alcohol plants, 10 'bonded warehousM, 

llnd IG denaturing plants were estabhshed, while 3 illdnst.rial fl.lcohol 

plnnts, 2 bondcd wo.rehouses, fl.nd 3 deuaturiug plants were fliseontinued. For the produetion of distillcd spirits for nonbevcrfl.go purposes, other tban alcohol, there wel"C orerated 2 rum distillenes and 

24 fruit distilleries. No groin distillenes were operated during the 

yenr. 

The number of permits issued for withdrawal of tax-frec alcohol 

under 'l'itle III of the national prohibit,ion DCt. during the pust ycar 

so~ewhat exceeds the n~mber Iss.ued d~ng th(J fiseal year ended 

June 30, 1924,4,266 hfl.vmg becn lssued ill the fiscal year H)24 aud 

5,082 in tbe fiscul year 1925. There were o.lso issued 15 pcrmits 

cov.ering tax-free withdr~wllls of spiI·j!-'l, ot~er than Illcohol, by thc 

Umted Stlltes nnder section 3464, Revlsed Statutes. 

'l'he number of bonded manufacturers qualified to use specially 

denatured alcohol for the fiscal yell.r ended June 30, 1924, was 0,621­

During the last year the number increased to 7,835. The increase of 

1214 authorizations WIlS due to the use of denatured aleohol in the ~unufacture of products previow;ly produced from pure alcohol. 

During the SllJIle period W2 p~nnits to use specially denatured alcohQl 

were revoked. 

COllCt'nfruHon of distilled IIpirif.8.-The Coucentrution progmm is 

pro.cliclJly completed. The contents of u few wn.:rehouses still 

REPOll'l' OF COMMISSIONER OF INTERNAL REVENUE 

remuin t,o be transferrcd, owing to peculiar conditions,' such as seizurcs, 

revocations, and other difficulties, but since the enaetment of concentration le.iis.1u.tion 239 wlJ:rehouses have been co~pletely discontinued. TlllS has resulted 10 a large permanent savlOg and much 

greater security to the spirits. ­

AUDIT DIVISION 

The lludit division is charged with the preparation of 811 assessment lists and with the examination and audit of all reports LInd 

accounts which rolate to distilleries; general and special honded 

warehouses; industrial and denatured alcohol plants; dcolers in and 

manufucturcrs using. denatured alcohol; wineries, hrewerie..'i, de-­

alcoholizing plauts; liquor dispensed on physicians' pre...cription~;

......-ines for sacra.mcntlll purposes; liquors used in manufacturing and 

compounding; and liquors received by physicians, hospitals, et(~.

Refund, abatement, Hud remission claims up.der provisions of 

internnl re~enue -laws are handled in this division. The followin17 

statement covers the claims actl"d on during the fiscal year ended 

June 30, 1925: 

Clal""1 

Claim IPending Iuly 1. 1924 ReGei..ed dur­

, Jog }'Cfl' AJl'''''ed Rejected PendIng Iune 

110, 1(125 

Ah~lelD,,:nt; Number__________ ,,~

Amount __ . ____ ••• !3. m, ill!. u RfJund: 

N"ml»!f.________ ,,. Am,)uot __ ••• __ •___ '180.717.14 Uncoilectlble' 1'1umtJor•________ ._ ... Amount. __________ tl, 467, 880. 08 

~, 2~1

fd, H!I, W:l.110 

,~

$6.18, 325. 15 

1.787 $2, 988, 61\3; 28 

2,870 

f,6, !IOl.OO1. 73 

m 

f8.2. 983. oIB 

2,422 

$4,032, 175. 2<1 

,~

'[147, S85. 73 

'00 

$Z81.:nB.QI 

$216,604.36 '"' 

'2. l'n. U!l.B5 '"

" UH,82ROO 

1~4

$207,76.1.74 

Totalnumber___ 2,525 

Total arnounL"_ ~,42ll,805. 63 "'237 $II. 76.'\. 1lZ'L ~1

5.M9 '$10, 916. 1M. 45 11. -M.\. 719. '" 00 ". ~2, 82<1, 842. 411 

DistiUed 8p-irits.-Durin<7 the :fiscal year ended, Juue 30, 1925,­

thcre were produced 166,1'05,517.81 proof gallons ~f ll.lcohol, au !ncrease of 30,2G7,791.98 proof ~ullons compared WIth the quantity 

produced during the prec'eding nseal year. ­

There were withdrawn from wn.:rehouse on payment of tax 

8,547,518.25 proof gallons of alcohol, a decnmse of 834,784.16 proof 

gallons compared with the quant,ity withdmwn tJlX paid during the 

preceding year, and there :"vere withdra\\'Il for tll..-,,;-free purpo~e~,

mcludi1?-g withdrawals for denaturation, for export, o.nd for use of 

t~o UIl;lt-e4 St~tes, hospitals, laboratories, colleges, and other edueu.­

ti01?-uJ InstIt,utlOns, a total of 147,729,450.79 proof gallons of ulcohol, 

a1?--lncrease of 25,975,817.63 proof gunons compared with the qUll.ntity 

'WIthdrawn tll.X free during !.he preceding year. 

T~ere were wit,hdrawn, tax paid, from distillery, gcneral, and SP~~lnl ~onded wo.niliouses, 1,970,944.2 taxuble gnllons of distilled 

SPlrlts (mcluding brandy) other than alcohol, an increase of 116,515.2 gallon~ compllred with tho quantity withdruwn tax paid during the 

precedmg your. 

Oereal beveragt:..~.-DUlwg the fiscal year ended June 30, 1925, 

there weril 374 deuleoholizing plants ill operation, eompared with 
36 37 REPORT OF COMMISSIQ;NEIl OF INTERKAL 1;j.;Y.EKUE 

483 such pl!mt.'> in opeft\tion dUl'ing the pr,eceJing year. Thoro were 

158,676.417 g:lllons III cerelll hcvcruges 'produced during tho pnst 

YOUT an increase of 7,OG9,.50S gallons over the quantity produced 

dmi~g the preceding YOIIC. 

Denatured akohol.--During tlw fiscul. YOUT 1925 there Were 'withdrawn from bond, free of tfL.'.:, for denoturation, 14S,{)70,nO,GO proof 

gallons of uleohol a.nd rum, ugn.i.npt 121,576,19G.l 0 proof gullons withUruvm for this purposo during the pre-nous year. . There were 81,808,273.16 wine gallons 01 dcnlltured alcohol produced during the present fiscal year, of which 46,983,D69.88 wino 

glu]ons w,ere eQIup1ete1y denllturcd a~d 34,824,303.28 w;.no gllllons 

'Wl.]rc speclfIl1y denatured, compared WIth 67,(;87 ,295~ 76 wme go.llOll8 

of denatured alcohol produeod during t.he preY"ious flsc!d yoar, of 

which 34,G02,00:~L72 wine gallons were eompletely dCllnturod nnd 

3:j,08,5,2g2.04 wine gallons were specially deuatured, 

'1'he increase in Uta 'qlluQtities of hot.h eomplct.ely.and specially 

denatured alcohol llrodllccd during the yenI' is aLtrIbutable t.o the 

constantly increasing use of comjlletely denut.mOO alcohol for general 

purposos, such us f,?r fuel, light, nnd power, and to the lliie of 8pe~io.lly

denlltured aleoholm t.he mlllJufll.ct,ure of new products illld UI'tlcle.>i1 in the munufacture of which t.ll...x-paid ulcohol bus been liSeo 

heretofore. 

lfillf/;.--Revonue from taxcs on domestic lind imported wines 

during t1Ie fiscal yen.r onded Juno 30, 1925, amounted to Sl ,5\),5,488.G3, 

compared with $1,4.54,002.88 in 1924, $1,,531,\)91.38 in 1923, 

$1,;~O(j,249.72 in HI22, $2,OUl,77fl.87 in 1921, $4,017,5%.82 in Hl20, 

• $10,521,1109.14	 in 19HI, $9,124,368.,56 in 1918, and $5,lG4,075.03 in 

1017. 

. The t?t.uI product,ion of willo umonnted to 3,638,446."1 7 1;ullons durmg the fiscal year ell dod Jupe 30, 192,5", f\. decrease of 4,869,029.40'gllllOllS l;oDlyared ~th the quontitYJl.rouuecd during tho preC<lding fiscal 

l

'eur. 0 tho 'Wille produwd durmg tho yea!", 2,329,288.43 gallons, 

laving not OTcr 14 per cent., wero fortified with bruudy, and 2,637r 

810.12 gallons of swcet wines weco produced t,her¢rom, of 'l'mcn 

205,6\),5.05 gallons hud not .01'01' 14 per cent, 2,246,7G4.07 gullons had 

over 14 pcr Clillt but not OYor. 21 per cent-, und 125,357' "allous had 

over 21 per eCllt but Dot OYer 24 per cent alc.oholic contoI:t. 

'.rhe Quuntity of ,\ines removod on 'puyment of L:1X for modieinal 

nnd sllcramentnlpuqlOses duting tlle :fiscul vellr nmountou to 4,817,­

228:22 gallons, of. "Which 1,889,473.97 gu.llo~ns ho,d not ovor J4 per 

cent, IlJ)d 2,~27 ,754.25 gU)JOIli3 hnd oyer 14 per cent but not oYor 21 pOi' 

cent ulcoholIc content, cOInj)llred WInl 4,194,030.6,5 gullOlli:l rOUloyod 

for these purposes during t 10 ]lreccding fiscul your, of which 1,580,­

104.48 gallons hud not oyer 14 pl'l.l" cent, und 2,613,926.17 gallons hnd 

oYe.l: 14 per cent. but not. OYer 21 per cent alcoholic coutent. 

Thoro "Wera roruo\'fld tax free during tho :fiscal year, includinO" 

remoYals for distilling material, for axport, 8Jld as v:ineglll', fi t.ola1 

of 3,103,209:70 gallons, of which 3,055,047.20 b"illlons had not, OT"el" 14 

per cent, and 48,162. 50 gallons had over 14 per eent hut not own21 pnr cent. alcoholic content.. Thc losses on BtoCllgO Ilggt'egH.t.ed 

1,057,053.83 gallons. On Juno 30, 1925, thlJl'e were :?6,290,417.55 gullons of wino 01\ )ml\,r 

Ht bonded wineries nnd hondud st.orerooms, of which 17,4\)3,UU1.24 

gullons hnd nut O\'el' 14 pur 1.;0n(" S,75!J, 753.39 gullons ho.d (}y(,\~·.14: pel' 

REPORT OF COMMISf>IO},~En OF INTERKAL R'EVENUE 

cont but not over 21 per cent, lUld 37,662.92 galIons had over 21 rer 

cent. but not oYor 24 per cent alcoholic conulDtl eompf\.rod \V1th 

31,905,896.10 go.llons on nand Juno 30, 1924, of which 21,925,382.4l 

gallons hud not over 14 per ccnt, 9,819,541.13 gallons hud ovor'H 

per cent hut not. o>,(,\r 21 per cent, und 160,972.56 gallons had ovor 21 

per cent hut not over 24 per cent alcoholic cont.ent. 

SOLICITOR OF INTERNAL REVENUE 

The work of the solicitor's offico embraces t.he whole fiold of Fodoral t,lU"ution and may be sumlnllrized liS cuses in suit (criminal and 

ciyj])' income ond profits tux case;; specially referreu hy the Commissi~Iler on Ilppoul or otherwis~o.; ~Ilses of fi simil~r character received 

diroct from t.ho Incomo Tux umt; ost-utc, cupItnl stock, flJId salos 

tll:''C questions; documentury, puhlic utilities, insnrunce, occupat.ional, 

lJo\'erngtl, luxury, tobal;eo, olooll:tfil'gal'ine, flJIU speeilll tn."'{es; t,ho 

mme import.ant prohibition quosLlOns; distilleu spirit.s llnd nurcoties; 

nceounts, supplies, nnd equipmo~~, find tbc eons~d('rution, Jlrol)~atiOIl, and rOTIS1On of Treasury deCisIOlls Ilnd regulatiOns IllilD~OgTtlphs,

nnd othcr fonnul compilations. ' 

APPEALS nITISIOX 

Tho rovenue act of 1924 provided for the establishment of the 

Unitod Stutes Board of TllX Appeals, nn independent agency ill 

tho cxoeutive brunch of the GoYernment. Tho board wus formll11y 

oJ'g"anizod on July 16 1924, WjUl f\. membership of 12, which was 

subsequolltJ:JincI'oused to 16 Rnd js'uow 15 in number. It.s funCLion 

is to hear lllJpculs from udditionul asscssments proposod to ho made 

hy tho Commissioner of Internul,IteYenue o.fter June 2, 1924, in 

cases invo1viu(' income and excess-profits tax(,\s, esLatc and gift 

tlUes. Appears t,o the bOllIU ill ull euses are taken at t.he insta.nco 

of tho tll.."'Cpuyor and should the decision of t,he boa.rtl he in his favor 

the COlllmISSIoner is not permitted to /lSSess the t,1lX and Ill'oeeod with i~ collection b[ dislrawt ll.S hel'oloforc, but may, if he disa.groos 

With the bOllrd s d(,\cision, bring suit within one yeur from the <Into 

of SUcll decision :in the llpproJlriate United Staws district court.,for 

tho recoV01-y of tho tlL"\:.	 .. , t 

Undor ql~ board.'s rules a copy of t.he taxfHlyor's pe~ition is sorvod 

on th~ S?lwltor of,Internal reVOllue, l~'ho hilS been deslgno,tod by the 

COmlQlSSlOneI' his legal roptcscut.ntJ.\"c ~n s~eh mlltt,e~. ' .An answor 

Or othcr ploudmg, os tho CUBO ill"''''' mqulre, IS made v.~lhm 20 (]n.yo;, 

nnd thoronftol' the case is IlL issuo 1Joforo-t.ho bOll.ru. ' . 

At ~h~ ont.set appeals to tho hoard woro few ill number 3.lld tho 

commJsSl.0ner WIlS rcpresonted by lowyers in the review division of 

the s,?limtor's office. This work, howeycr, grew to such proportions 

thnt It was deenled advisahlo to establish Hl the solicit.or'o; ofllC<l a. 

s~~~~uto divi~on. fa ... thut pUrpO~(l whid~ is known as the nppon!s w.,.1BJon. This di'f'15lon was organized Apl'il24, 1g25, fUld hIlS USS1b'1l0d 

to It 26.1awycrs illld ,5 as.slstuIit.s. From the date of org(llJjzut.ion of 

tho UnIted Stutes Board of Tnx Appeals, July.16, 192-1; to JUDO 30, 

1925, tllero were filed Wit.ll the board 5,220 appellls, of which nutnbur 

4,751 wero SOrTed on the solicitor. 

,Fur tlu'\ purpose (If houring Ilpll(JulB, the board is divided iilto 

divisions. At. the outset. thm'v were three divisions, thio; Dlllllber 

, I
 
__ 

,I 

, 88 lI!:PQHT OF COMM.I~S.roNt:lt 0:1" INT£RXAL .I1EVEXUE 

b(lin~ luter incre(l.s~ to four. Tl10 t<ttorocys rcprMontin v .the CO~­

:miSSI(lOer appeared 10 all C1lges tned uefol'o the bOllrd, llnd III praetIcally all those CllSCS made oru~ arguments, sU!lplementoo in the .~ore

importunt cuses by wrItten briefs. In mllllY o{ t,Le Cllses deposltwos 

woro tuken nWllY from WRShington, the commissioner being reprosent-cd either by revenue agents who Will'O qualified lllwyers or by 

attorneys from the appeals division, tho latter uppeDrill~ in the more 

Ullporiuot cascs. On several oCCUSiOIlS, eituer ul?on tho request of 

tllXpaycrs thcmsel'Ves or upon tho board sown initlUtivCl, one or more 

mronb(>rs of the board haye gone t.o places out.side of '~Ta.;;hi.ngton to 

henr testimony in one or 8 group of CllSes, inste~d of huving such 

taxpayors or their witnesses como to 'Yushington. In all sueh CfLSes 

an attorney frolD tbe soncitor's office was present to represent the 

colnIniS6ioncr. 

A field division of the bourd left Washington May 1, 1925, for a 

three months' t,rip, making stops ill Milw!J.ukcc, St. Paul, Scattle, 

Portlnp,d, Siln Francisco, und Los Angeles. Four luwyers attllched 

to tho aJ;lpeals division accompanieu the bOllrd and representcd the 

commiSSIOner in all the efLses heard on this trip. The board contem- I 

plo.tes haying a field division in the field a considcruhlo portion of 

tho time and it will be necessary to have attol'lleys representing the 

commissioner \,ritb the board on each of such trips. 

·Appcal9 to the hoard havo iO\'olved amounts as small as $3 and 

ns h1gh as ovcr 54,000,000. Iuwvidunl cases, involving ll. defieiency 

of comparutinly slllall alDount, froquent.ly involve a prineiple that 

scryes to affect the revenue in an ll.lnount running into millions of 

dollars. The size of the deficiency in an individual case is, therefore, 

not nocessarily a criterion us to the impol·tanco of tho case i~eU.

Whilc decisions of the board are only ad,-isorv on the commissioner 

in tllUt he lDay bring suit in court for tho collection of the tax if he 

does not n.:,are6 with the board's decision, ne,"ortbcless, as a mattcr I 

of policy and of uoce::;,,;iLy, the comlnis"ioner must Ye1'Y largely flecept 

tho board's decisions as final, and out of the Yery largo number of 

cases decided only 10 cases havo not been acquiesced in_ 

Up to Juno 30, 1925, the board had rendcred \\'"I'jtten decisions in 

611} CfiSC'<> nnll hud dismissed for various rOllSons, including lD.Rk of 

jurisdiction, failure to prosecute, failuro to cornploto rctitions, etc., 

1,110 cases. The fuct that tho· board, located until July 1, 1925, in 

tho Investment Building, at Fifteenth and K Streets NW., and since 

that dllLo in the Eurlo Building, tit Thirtcctlth anrl 1<~ Streets NW., 

was and is physicuUy situated ut fin appreciable distance from the 

solicitor's office, has pro'Ven somowhat of a hnndicllp for the rell.Son 

that much 'Valuuble tlille must necOSSilril.r be spent 1Il going to and 

from the board's quarters_ Some additiolUll timR is lost when 

attorneys are required to a.wait tho cnlling of tbeir cases, duo to the 

impossibility of accurately gauging the timo each ease will require \ 

for hourin"". 

Tho foU'owing tablos show ~he ~~lulDo of work handled before I 

tho board of tax appeals, the diSpOSitIOn of the ~ascs, and the Btatus, 

of tho work before tho board as of Juno 30, 192,,: 

RF,PORT OF COMMISSIO.NER Or' I.NTBRNAL REYEliUE 89 

AI'Pen.ls fi'ed /1'001 July IG, 102-1, to June 30, )')25 5,220 

Appeals Be~ved on comm.iss.iullcr from July 16, 11l24, to Jnll(~ 30,1925 4,.751 

Plcadlugs filed by COIlU?~s~loncr-----------------.--~------------- 4,613 (a) Answers t.ot"tltlons_ ... . 3, 77')

(II) l\1otlo,,~ an pllJ:Le ~."_____________________ 834

Appeals argued_ - - ----- ---- - -- - - -- - ------ - - -- 1, 598 Brlefsfiled -__________________________ __ 22,~

1,'Orllllll decisions of Boa~d oC 'lb.,x AppcWi;_*~, ~_____ 616 

Fa\orableto Bure.'\u of Internal Re\'ellue_____ 338 

Fnvorabl" to the t~:'tJ""ycr. • . . __ __ -142 

Partly in fa.vor 01 bnreall lind p:Jrtly in f!l\"or of taxpll.l·er ____ 136 

AIJI)ellls disposed of by board wiLhont rcndtlring formal deeisiOlliL 1, 110 

SLa./tr~ oJtr:ork beJon Baard pJ Tax ApI"".u~ JUJu SO, 1925 

Petitions J......ailillg answer , " ~__ __ 254 

Appeals at is:;lle aud awaiting trial before board . I. ]fi9 (a) 1n Wlldhing!.on . __ . .___________ 547 

(b) In field_____________________________________________ 612 

Appc.'ll" tried aud awaitiug decision by bulnd.* ~_________________ 712 

INTEH1'n:b:'TA'Tn'l~ n}\'l8ION r 

The questions presented to ~llterpreLati.Y.eDivision I relflte entirely 

to tho ineome and excess-proMa tUXJ)l"OV1S]()nS of the ;;cveral revenue 

acts. The work JI!IlY be generally ividod into two dasscs, (1) t.he 

rendcrint:r of decisions on specific questions, and (2) the examination 

of all illc~me IJJld excess-profits Lax claims when the Ulllount involved 

is $StJ,OOO or more. Willi respect to the first duss IUillltioned, 

decisions are rendered on speeific questions presented by the various 

s....etions of the Income Tax Unit, or on letter.:; prepa.red by the rules 

lind re<>ulations section and sent to this office for IIpprovul. As to 

eitber 8J.assof cases, opinions rende.red tnke the form of Treusurr deei­ ~ions, solicitor's opinions, find infonn.ul JllCmOrllDdll, depending on the 

1mport:l nee of the q uestioD$ iuyolYcd und their relation to the £l..\:isting 

rulos of the hurellu. In addition to thc foregoiug, all matter proposed 

for puhlication in the WeekJ)' Bulletin is submitt.ed to this division for 

rovlCw. and tlpprova! before publication is authorized. 

Dunng the period from July 1, H124, to June 30, HnS, this .diyi~on hilS pnssc~ upon 952 case.'.: in-vol"illg" rt.lling on spocifiG qucstiollS nnd ltn~ CXt~mlllc~ llnd acted upon 4,OG6 lIleOllle ll.Jld excess-profit.s tux 

clullOs InvolYInt:r 850 000 or more. 

'1)10 fOllOWing qu~stioJB ]liI.n~ htlCn th(l sul,j()ct. of. clu'cful study dU,r~llg the ycu~: ._ 

lhe apphcatlUll uf section 220 of tho YIlI'IOUS !tel..':;. 

S TrusLs !md flssoeintions in conneetion '\itll the deci;;ion of the 

u¥renle Court in Hccht '1.'. MaBey. 

I he taxable ShltuS of ineoIIle n~ccived by IndillllS from tnx-cxernpt nn~ and land Te~Lrjd(:d 11.') iv U}itJfll.l(iulI. . 

lile truable status of income received hy lessees of schoolltmds. 

fethod of treatment of installment slllcs of rClII and persollul property for income-tux p~oses.
 

f ~ethod of treatment of sO-Ctilled hunk diseount and eOnlmissiollS
 

or Illc,:",tnc-tax purposes.
 

SpeCial assessment.
 
40 ltEPORT OF COMMlSSlONF.R O}' INTF...tIl'1,\L lll::VE.KUE

INTERPRETATl"J~ ]HnSION LI 

Tho work of this di,ision is as follows: (1) fllLerprcLing Lhe pro-­

visions of luw relating La Lho following LIL-.;:es-lldmissions and duos, 

beYemgc, capital-stocK, gift, ~tnte, excise, iusumnee, legacy, OCCllpntiolJllJ, oleomargarine, t>pCCllU, sLamp, telephone llnd tclogmph, 

tohf\cco, tnmsportat,ion; (2) prepuring nnd reviewing rcgulntions, 

'l'rcltf>ury. rlccisjonfl; solicitor's opinions, inforlIlal lllemorandll, find 

letl,ers relnting 1.0 such LUXes; (3) rcyicwiu~ llIld approving clai,os for 

lIblltr.nlcllL, redemption and refund of the uhm"c bacs invoking 

umoulIls in c:-;ccss of $500; (4) llSsisLing in t·he dmrLio&" of eOlltcmplntell TO,CUllC legislation relating 1,0 the abo.-e ~llXes; (5) supeni;;ing 

the disposition of relll estute aC'luired by the GoYornmell~ uuder the 

provision;; of int(Wnll1 reyenue aws and, with. the t\[lprovfl.l of tho 

SeCt'dury, Iluthori:dllg tlte sale 1et public ,endno of the interest. of tile 

Unit~d States in such rellhy; (0) considering and reyiewing nil 

Ildrninistmtive questions of u )egulnilture arising in connection witli 

ill intenlll.l re,enue lil.ws, incluiling the inspect,ion of ret·urns Ulldcl' 

rules and regulations prescribed by the Secretary and Ilppro.-ed by 

the President, and npproying Ow fumishing of t;el'tified eopies- of 

returns; (7) considol'lng defi~ieJl(;Y protests in estll.te-tax ell3es in 

ticcol'dnnee with article 76 of Rogulntil)Jls 68.: (S) Imndling estato--tu.x 

cases berore the United States BO&.l'd of Tax A1Jpe~ds,

The'cl!Scs in this division firo grouped int·o four cinsses: IntcrpretatiYe cuses, deficiency pro!..esls, tll..'\-bonrd cuses, cinims for abaUlmellt, redemption and refund. A summary of thc work of this 

division under theso ClllSsificllLlons is IlS follow:'!: 

InterprJ.alilJc calles 

On hrl.lld July 1, 1024 !-. ·_________ J(H) 

Received during fisco.l ;)'Cll.I" Clldillg Juue ;;SO, 1925___ ___ ___ __ __ 1, 2!l3 

" 1, 'lG2 

Disj)Usod or during fiscuJ J~r eridiug June 30, 1925	 1,18!l 1 

Pending JUlie 30, 1926 .:~_. . ______ 173 

Defiri81lCY ~Tote~18

Ollllll.lld Jul)" 1, 11)24- " •• :___ NUlic. 

Received Llurillg fi&Cld year enLling JUIIC 30,1925 •• _.__________ J1'l 

Disposed of during fi6co.l JCt:lr cnding Juno 30, 1925______ _____ _____ :to!)

• 

Peudiul!' JUlle 30, 1925_____________________________________________ 13<1 

Tax-board .Ca.'le8 

0" JII.I.II<l July 1, 1924- • __ . . N.;lIc. 

Received Llurillg fi,,~ul .vear onding JUIlC 30, 1925 • __ •• _. _________ _ 14S 

Disposcd of during fiscul ;)'ClJ,r cnding JUliO 30, 1925_____ ______ __ _______ ;j 1 

Pendiul!' June 30, 1925 _	 117 

Claim8 

On hand July 1, 1924__ .____________________ :t12 

Ilcccived during fi"eo.l yeur cmdi"g June JO, J!l:t5 ._. 6,256 

(j ,J(j8 

Di"l'uscL! <If during fiacu.1 ;)'cn.r emlillg JUIIl) JQ, If:l25 . 5: 7;10

---" 

PClldi"5 Juuc 30,1025 ._ •• __ ._ ••. _	 758 

'-'----

REpOllT Or' CO.:l1MlS:iLOXER O}o' IN1~"RI'\AL REVENUE 41 

Durin!" t.l14~ yom the division conducted 237 hell.l'ings und llrgucd 70 

cnsc5 beforo dHl RonI'd of Tux Appoals. There were 49 J"eul-estnte 

USCS pcndill" on July 1, ID24, Dming the your 5 weJ"e rceci"ed find 

~2 dj5p();'l~d ~r, tefiying a~ (:fU;es PC!19ing Ju1r I, 1925. There were 

19 quiLcI utlll dceds cxccu tad nlld deh,ered. Ou July 1, 1924, 12 el!St's 

,\:cre peudil\<' wherein sale::; or renI est-ate htul hecD made by collectors 

to p'1'1"ntc l~tll'Uhasers .at sales .under (listmint p~oceedillg:'l. Nine 

iiinubI' cllse~ were rec()lYed durmg: the 'y~llr, makmg .n. total of 21. 

The numl)('l" of Huch epses closoo (!UI"inF t1m year wus 1O,le{l-ying 11 

cuscs pendilJ"" ,July 1, 1925. , Dnrmg tile YClIr the' new /-,>1ft tllX and 

cstute t,nx r('gulutions )Yc~o consitkroo 1l.lld prepllred !\Ild the followin"" regu!.ltions were consl(lercd and rensed: RegulatIOns 3'1, 40, 43, 

rt~rts '[ and H, 47, 4S, 55, 59, 6'1, find 66. . • 

l'ENAL DJ\'ISION 

TIle functions of t~is ~l~Yisioll consi1i~ of: (1) Advising, tIl(l corn· 

missioner us to tbe liahility for lll..'( find. (or. fraud, neglIgence, or 

delinquency penulties whero a protest. has Lcen filed by tllxpuy.ers 

Ilgninst proposcd IlSs":'Js!Jlcnt of penaltI,lS by one 0(, the ll.Ccountmg 

units or where un 0pIOlon 115 to fl,SSertlOn of pell-Ultle> hIlS heen rfr-< 

que,;ted by (lilY unit or omecr of the burc.fiu; (2) recommending tho 

rderence 'of eiirriillul. e(\.<;cs llrising 'out of Internal reY(~lUO ·lo.w t.o 

United StntP;i' uttnrn.~y;; for ~l'OseC{~tion; (:3) tlSsistini·iu·H1H;l\ crimiIInl prosecutIOns by mRI'Shllling ey~denee for 'gr\lud Jury ilnd court 

pwceernngs, prqJlu-lng illdjctm~nts 'Iilld 'briefs, und taking part in 

trill!;;, at"1JumCllt.s, lIud appeals at the'request of the Depurt-mont of 

Ju,;tiee 01' the United States attorney; (4) prcpnring office opinions, 

letters of iIl.'ltl'llction, und ll.mrwers to inqllirilS fmm OfliCCTS of tho 

b~n'fl~ reglll'dilig liens, .conduct of tax cXllminutioJu,/ proceedings'in dl~tTlllllt, l3ellrch und SeJ7.IlJ"C, sule> und purchllses of I)ropcl'ly under 

!!CJ~urc, sp~ci,tl iun.:3li&utions, and geneml mutters relll.tillg to \'io~

lntwu of I1cdcrnl penlu stntutes ·by taxpayers; (5) recommcnding 

nt'ccptuIlcO or rejection hy the commissioner of off{'.ri; in compromise 

made hy tnxpl\:,!crs clllirgod ",ith civil penll.Itie'"::; or yiolation of 

Federal pcnlll HtfltUtcs; u,ll,l (G) eono;iderntiOJl of chlim;; for re-..yard 

undeJ" seeLion 3'163 of tho Unilcil Sbtcs ]tl)vised StntutlS. 

In !?oll..,?idel'iu{l" pmtests ll.""ainst proposed (l.':is~ments of tux or 

pcnaltles 1Il fmud CllSC:3 it is Ule prfietiee or the di vision to aecOJ"d tho 

t~.l)ayer ~nd his qualified rl\pre.'>t?ntfllin~ a hcnring OJ" he!lrin!,..s! ut ~~Inch he IS cllabled to rrosent endeTlco uud nrgUlllents, With bnefs 

1JI ~efcrence theJ"eto, all( tho fnd.d delerrninoo nrc then embodied in n 

WJ"lttell. 0pinion stu,ling the Illw in,ol"ed, the l)cr~ineut'fllct;;,'und the 

~5mclm!lons rou~~l~, with tho reas~lllS tlterc~or. This opinion is 

[,;lguod .by t.l:o ;;.ohCltOr. At ;;uclt henrlng:> ~lltl dl~~~:iion eenter~ upon 

1. ,\C. pomts In Issue. between the Ilcc,ountmg nlllt nnd tho tllxpnycr 

"" Inch form the bll,SIS of the ttl.... puJ·l:'J"::i protest. These points in issue 

are ~et forth ill the cOlllnulIlicntlOn WIth which tho lIdministrtiti,e flO l~ forw'lrdcd b)' ~hc ~ccounting unit, known us tho t"':lTIsrnitt~ l'~ttel, n en]»)' of v;:lllch l~ sont to the .tll'xlmyer.. If ll? henl"~ng IS IiJQu ('Sted, t lC ell>lC (S cO!h\ldered IUld doeHI el upon the CY It11~11l~1;) III tho 

c.	 Eyidonce submitted on behalf of tho tu.."I:paycr is frequently 

G2SSl"-:.!5t-------4 
---

, 

42 REPORT OF CQMMISSIONElt OF Il\'"1'ER.KAL REVENUE 

referred to bureau officers ill the field for inv~tiglltion and report before decision is rendered in the C1\56. 

During the year three attorneys attuched to this division were 

assigned for pcrmunent service, rcspectively, in New York, Philadelphia, Rnd Chicago. Attorneys from the solicitor's OffiCll are frequcnt.ly 

sent to ot,her points to render on tho ground asgistallcc reguffitcd by 

United SLutes attorneys in criminlll cases, lwd, under appomtment as 

special flSSistants to the Attornny General, conduct grand jury 

proceedings and iury trials in co]Jllbomtinll with the United States 

attorney. Thecnminul prosecution of fnmdulcnt tru.:puyers is administered by the di\;sion v"th a view to remedill.1 and llotmerelypunitiYC 

results, through the public cffcct of sucl:essful prosecutions on the 

tnxpayer's conununity. The pennI provisions of tho reye.lIUCl acts 

being ineidentnl to their gencral purpose of raising' revenue, the foregoing policy is belieycd to hayo resulted indirectly in tJw voluntury 

pltymcnt of lllrgcr nmounts of tll.Xes legnlly duo. 

Cases under consideration in tlJO diyision are classified first ",'ith 

reference to the naturo of tho tll.X involved, ineome-tax CIISes constitl1tin~ one classification und nil other tll.X cuscs constituting the second 

elllSSincu'tion, de:;ignnted miscollaneous tuxes. 

At the beginning of tho fiscal yoar 1924-25, thero wero ponding 956 tux cru:;es inv()h-in~ chllJ'gcs of fraud. Ncw CIISes to t110 number of 1,315 were received, mnking a total of 2,271 cases under con~

siderntion during tilo yCllJ'. Cnl'ies disposed of number 862, resulting in 1,409 CIlSPS pending on Juno 30, 1925. 

Details of the foragoing summary are 1Jl!l.hulutod holow: 

J11lerprel.alive cu-ses 

Pending on Jill)' I, 1D24: 

Incomo-lax ca.se.s__ - - - .. • 32~

Miscclhwoo\lB b:'! C/l.SC9 110 

435 Roceived during fiscal year cnding Juue 3D, 102.5: InCQIIlu-tax C3l>CS _ 

Mi6ccllo.uoou8 7,51' tll.:'! CMes _ 147 

905 

ToL"1 interpretative cases pending during (iscw year _ 1,340 CIQsed during fisco.l year ending June 30,102.5:
 III{,omo_tax CIl.8eS__ _ _ _ _ __ _ _ _ _ __ _ _ _ _ __ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 333
 

Miscellancous to.:-; C&SC9_ -__ _ __ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ] II
 

444 

CIllICS pending at close of fiscal J'co.r, Junc 30, 11125: IlJcome-tll.x eMes ~. _ 

Mis<"ello.nCOUli 7.50 tax ('.4505 _ 14(; 

890 LUll) casu Pending Oil July I, 1924: 

Income-tax eo..ses _ 

Misccllnneous 281 tax CII.BCS • ~. _ 240 

521 Received during fiscal year cndiug June 30, HI2.5: InconlG_lax ('.lUic:':l ~._________ _ _ 

Misccllo.llOOUS 202 til:'! case~ • _ 208 

410 

Total law ClUeS pending rlllrill~ fjbe'lol yMr _ 931 

RE'POIlT OF CQMMISSION1om OF INTERNAL REVENUE 43 

Closed eluring Ji.~cl1l year endin~ JUIl.... 30, 192.5: JIlCOUlc-to.X cll.~OS , _ 188 MisCllllllllllOUB tax casCB _ 230 

418 

Cases pending a~ closo of fiseal year cllJiug JUlie 30, 1925: -­ Ill(:ome-to.X 1':l.Sl'.'l _ 295 Miscellancous tax CMes _ _ 218 

513 

Cases pcn~ing Oil ~uly 1, 1924________________________________ 956 

Casc.s received dUring fiscal year • _ 1, 31.5 

Totl1I CllSl\8 pending d';lring fiscal year 2,271 

Tolal caoos closed durlllg fiscal year ._ 862 

'l'utl11 C:l.SeS pending July I, 192.5 1,40U 

Tha following is a statClment of internal-revenue criminul C,\5e3 

hltudlcd by tha district courts of thc Unitcd States uut·ing the fiscal 

eur, us furnished this offico by tho Department of Justiee: 

Xumbcr of cases pending July 1, 1924. . _____ _____ ___ 23, 824 " 

NUlllllcr of Co.S(:J:I commcn(:cd during fisco.l year ended J IIlle 30, ] !J25 51, 173 

N umlJcr uf cascs terminated during Bllme period __. 48, .53.5 

Kum1J.cr of ca..scs pending at c1o!lC of business Oil June 30, 192.5 26, 462 

Clllims for reward for furmshing information of violatiolls of 

iULernul ren)llue b\V8 unuer the uuthority of sectIOn a463 H. S" as 

defined lU Treasury Department Circular 99, ro\'isCld, were filed and 

di,;posed of durmg the fisculyen.r ns follows. 

Pendmg July 1, 1924, 8, presanted during year, 8, disposed of 

durlllg ycur, 9; pending July 1, 1'J25, 7. 

Four rcward claims wcre rejocted during tho last fiscal your. 

Five claims for rcwuru ware allawad by this offico in a tatul sum 

of $24,OG6.79. . 

. Tha seyen eluims pendiu<1" uro awuiting rClcClipt of rcporls of the 

rcsnlts of investigations by ffold officers of the bllteau. 

en-IT, l>lnSIO),'" 

Tho civil division in cooperation witll t1e ]x,pnrLmellt af Justiee 

IlJld tho UnlLed Stl{tes IlLLomeys.' offictlS, halldlus all ciyil intCll'"uoJ­ re~OIlUe cnses pendill~ in the Federfil courts. Thes!} cases )ucludo 

the prosccutioll of suits by the Unit,ed Stat:es to r~over unptud _t~xes where the period for assessmcnt has expIred; SllltS by the Umwd 

Stutos to rocover unpaid tuxes duo from dissolvad corporations, und 

the defense of l5uits bmuO'ht by tllXpnyers against collectors of iut.ernnl rc~cuue or the United §tatcs to recover tuxes al1eO'ed to have been 

emmeously assessed and collected. While thCl Unitcd Stutes ul,­

torncy:; lu'e churgod with the responsibility for tho conduct of tllCse 

cases, the utwrneys of the chril division assemblo the evidence, propilre 

Dud brief tho cuses {(lr trilll both us to the faets and the la,..-, und an 

a ttol"ll!}y of tl10 ci vii (I ivision is USUll.lly prescmt to assist Ilt the trilli. III 

Jnost inslullctlS tho trilll of the case, at the suggestion of the United 

Stalcs El.ttorney, is conducted ·by the attorlley of thCl chi] dinsion. 

Whero Cf"LSCS lIre appealed the uttorll0Ys of the civil dh-ision llssist in 

pn.opru'ing the record und an appclli brim is forwarded t.o tho United 

SllltCS llttorney for printing lmd filing. Co.ses in appcl(I1~,Cl courts nrc 
----

44 REPORT OF COMMISSIOI'a:1l OF IKTERl'AL REVEl'UE 

frequentIy (l,rgued by the Il.ttOfIHl)·S of the civil divisioIl. In uppeals 

La tho Supremo Court or petil..ions for certiorari the petition IS prepared in Lbe civil division and forwarded to the Department of 

Justice, (Iud Il. brief is prepared for the usc of the SolimLor Geneml 

in the argument of the case. 

The principal centers of litign,tion with rc1erence to the number 

of Cllscspending and the n,ffiouIlls involved arc New York, PltiJa· 

delphia, Boston, Chicago, Pittsburgh, find SitU Francisco. 

Tho following civil iutCrIlul-n.lYCIlIHl tlL"'- cuses ,vere decided hy the 

It'cdcl"al courts during the fiscal y(lll.f,1925: 

""'""

Cl,m,lt 

'""I n""ldoo IDocided I for tho for ~bo 1ll:1llll<1 Dovern00,",,",- • ,he meDt Tolal

meD' a~~~r;'. ~edt~.

po.~.","

courts -" of appeal ••.• __ ~. ._. . __ . __ ,_ ._._ 

..::-"I 15 .0I ----;;;; 10 2G Court ul ClnlIIlll . • . . . 5 9 2 U 

Supreme Court. . ••• . •• • "_ 6 •••• _j1 10 

TotllL__ • :~ --.--••• --------------------------.. M I 00 I---"-l~

The nnm4cr of civil internal-revenue tlLX cuses pending in tho 

Fcdcml courts ut the- end of the fisclLI yeur 1025, compurqd with thq 

numbor pcuding ilL the end of tho previons fiscal yoar, is flS follows: 

c_ SUits! CIISC'l CII.1a5 c_ c_ c... ~d· to he in di5­ In dr. In tbo In tho pond- po.,-. ill'

'""i . 

by t e courts b'OU~btt trlct ""It ,". 

premo Corn' m~l. Total 

Uolle<! for 

'of =", ~" ill"'" ""ll e- Claim.. Court menL Stal.8$ trW ".-. "' "' judl!­

m'mL 

"' 1=~I ___ I­ , , Civil CllSIl!I pending lull' I, IVU__________ " ______ , ____ ,ro 1 w; .:::!2 1,~>3

Glv!l =C!I ll"nding JlIly I, '" llr..5_____ •________________ W, '" "" '" '" ro' 2, 4\1i '.= "
 " '" " " 

DW'lng thcfucil.l yciu- i,9Gl new civil cu.ses were rccciyed ulHl ],127 

civil CllBes were closed, 80 interprututive juckoted cuses were l'cfcl'rt:d 

to tho civil division and closed, IUld 2Gl eh'U compromise cuses were 

received, of which 192 woro n,ccopted uncI 93 rejected. 

A tligest of important tu.x cases decided Il)' the Fedcml courts 

dUI'illg" tIlli ftscal year is found Il.t tho ond of the stutisl.icaI tlthIcs 

inrru IlllgO 192, 

A section of the civil division, js desi*,Illltcd liS thc hunkrnptcy, 

recoivership, lind compromiso scction. Tnis section handles nIl CllSCS 

in which cluims ure filed by collectors in buukruptcy und receivcrship 

jll"oceedines and cla.i.ms llgainst. tho cstntes of lllsolvent or decctlscil 

pcrsons. 'Eyidence in support of tho Government's c'luim is assemblod ill this section und forworded to the collecLor or the United Stutes 

ntLorney for usc before tbe rmurreo or trusteo und the courts. Briefs 

REPORT OF GOMTtlISSIOSET: O.l" INTEIU'AL ItlWENUE 45 

ure olso llrepnred upon luw points in-volved for the usc of the United 

StoWS ut,LarJleys in aourt proceedings, Il.nd.in importnut ellSes un Il.ttorney from the seatioll is present ut the triul. III addition La the 

llbove this soction hlUldlcs Il.ll compromises involving interast und 

delinquency penultios, c-'{clusive of compromises of specifi(', penulties 

lind frllud cases, which nrc IlSsigned to the penal division. ' 

Tbo work of the section for the fiscul yellr is surnmtll'ized us follows: 

nBnk­ In.ol­ rupLc1 voncy

lI.'II!!gn;' '1 Totlll rocc!vc.­ '"' m~nt, ow, 

,

'.'"". et~,

LSI

1­ - 12,'; S,Zl3 

102 J,Wl g= a1~~~ ~:i~::::::: ::::::::::::~::::::::::::::: ... ~,783

J n.solvelll compromises
 

Cai;cs pending July 1, HI24. ~~----~---------------·---- 302 

C1l.SCl; closed during ~'Cllr - - - - - --- - - - ----- - - -~ ----•••- .------ "0
 

Ca.'ms pending JUlie ao, 1025 - - - ------ - - - - -------- -- ----- ~.-. 4.72
 

JlIlerc~t and delillquency pCllalty comprollli~C8

Cll.5ee pending July 1, 1024 _ ::JG3 

Cases elo~ed durillg Y(lo.r •• ••••• __ -- 72, 457 

Cases pending June 30, lU25 ~'e • .:~ _- 03G 

Ncw York Stll.te IOllds in the number of bU.Ilkrup.tey lmd receivership Cll.Ses, followed hy Illinois, Pcnnsylvunill., Mussaohusetts, Ohio, 

Culiforniu, Ncw Jersey, TC-'{flO, and Oklll.homa.. 

REVIE'W DIVl810N 

. Tho review division WllS ercllted July 15, 1924, tllking ovor the 

functions previollsly exercised by t,be committee on appeuls and review und tho special committee on llppeals und review. Tho fnnction 

of tbe diviSion is to hear und determine all protests to the action of 

the Income Tltx Unit whercin j}, defieiency in tox hIlS beon determined 

under tho procedure promuhtll.ted in Treasury Dccision 361G. At tIle 

time of the eren.(.ioll of the division the personnel of the eOillm-itt~o on 

llppeals lind review nnd of the speciill committec on appeuls Ilnd reVIew was Lramdcrrcd to the review division and thoso committces 

were 0 bolishod. 

By rellson of t,ho }Jl'ocednrc wherehy tu.xpn.ycrs ure afforded lin 

?pportunity Lo bo heur(l in the office:; of tho seyeml supervising 

mt.ernoJ-revenue twents oud int.ernal-revenue UO"Ollts in chorge in 

respect to reports 07 revenne agents upon field cxa~ination of incometllX returns Il.nd of t.he lldditlOnal hearing afforded the taxpt'7er 

before tIle Income Tux Unit, it WIl8 deemed Il.dvisablo in tho in',i:-~t

of simplifieulion and efficiency to eliminato the heari~ 8(,C()rded t,~payers in the office of the solicitor, and accordiugly, by the proviSIons of TruasUl'Y Decision 3708, issued May 22, 1025, 110 furthf!r 

protesL cu.ses under Treusury Decision 3616 ari} bcing pll.SSed upon by 
-----

__ 

46 

-

-

REPORT OF COMMISSIONER OF INTERNAL RRVENUE 

the ·review division.' J 'The"division is now energetically engoged in 

-disposing of D,ll protests on hund ilL the dtlLc of issuance of Treasnry' 

Decision 3708. 1 ..11 ..•' , 'l'l 

:puring the yeu! 8,503 protests."rere recei~'ed' amI 8,121 protests 

were disposed .of. -The' .following stllternent shows the numbor of 

protests on .:hand· at '":the beginning·· of -the yenT, the number of 

protests received! and disposed. of, 'by quarterly periods, find the 

numbeT of protests on hand o.s of the elose of tli.~ yc[)r, June 30, 

1925:
 

011 July l~ ~n4, the division had on hand undispo5ed-oI prot~ts IlIlmbenllg_' ' 

Received .July 1 t<:> Sept. 3D, lO~·L . Hl'l'eived Od, 1 t.o Dec. 31,1924 

Received Jan, I to M,urh 31, 1!.l25. __ ._ •• : ~_=__:_~_

i,Ree~v;ed AP:i~:;~:~O JnD: ,30, 19~~-------~---------.-~-.~~~

Tobl llumber'or pn>te.~t~'recclvcrl durmg t.he fi6CaJ year ended June 30, 1U25.·_. 

Totalll1imbcr of prote~h 'lo"oe accounted for during the ~-car _C 0 _'_- ' • • ' ' 

pi~po~ed of uy recollLlllellda1.jon or di~missal: 1,[; I _ July I to Sept. 30, 1\.)24••••••• ~~_~_~ ~_

Od.. I t.o Dec. 31, 1!.l24 .------------------­ .fan. I to Mar. 31, 1925~ ._~~ ' '_ __ Apr. 1 to JlIne 30, 1925 

Total nllmucr of protests di;q>oscrl of during t.he .fi~cal

year elided Jline 30, 1!t25 ,__:", 

, ITu~,al: lll,l~ber'?[ p'rotcsts llDQj.~;;ed'of.!.lJn,?' 30,,1925_'_ '_:'~:~:,~ '2,436 • . ". .. .-'--' ,,'~ i ~, • " ........,
 ,,' " ,,', - . ,--,\'- -."-, ,II· Summary 'If 1JIfJrk, 8oli!:iwr's'ojfice, fiscal year eflded June 30,1925 

'1dl ., ,.. " ~,·,iAj,.-1 ..,1, !'" 

-'" ," 1 .<, i ,1,,;1, 10' 

Leftel'Spret'llre,L_, .. , __ .~" ••.;•••••.•••••••-••• I.e ters ..pprovell•••••••.••••••••,.,••• .__ Oplnlo""prePI'Nd... '- ._•. .- •• 

OpinionS epproved (.-I.. R, R. tlnll '.A. R: M.l. ~...... TTell.'lufydeelsloDSproD=d •.•_.-:. ._.. 

Tre""urydecisiOl)Sappr~~ed'-'r.-' - -., Memorandums preDared•. _. __ _ _ _ 

'.l't¥e~(pr~p.araftandapprovedl..................
 

MImeographs (prepared and approved}_.____________ 

Misccllaneollll letters, memor&ndlltDS, etc., not in· 

c!uded in aho""-- __ .,_••••_.,••.•••••• _, •• __ ."•••• ~.

Formlctters:•• _••••••••••••••. • 

Tol;a.\:~ " ,._••••. :••••••. . __ ._ 

,~I <: " , "J) ", .>: 

" [[!!jl".~ :'f' :-, , , W. ' " '; 

·L I' ,Ii" 'Ii , J i· " , , .,,,,,P; ~,,.,,

• tJ '­ '!' 

-, 1 • .,_r. " 

" 

Flnlt second Third IFourth IT" ijWlrter 9.~r 'lw;rler 'l.UElI'I,e; ,,,fa 

',' , , ". 

:,4,072 119,651 -11,013 11,72i :,(,,460' 1m;' 122 66 , ~. '4 2 _ 0., ' , II With llIM1OS. prepare<l. H• 

.17.T 14 141 .63 135

, 2 '., 0 " 75~ (' 3, 520, 6, .'i41 r, sa ",~• . 321 .'i48 67.1 '1' ,\69 2,1~ 9' ° 7 6 

_ :Il 16 11 0 6-1. 1,372 1,850 With. letters pre_ '3,2'1'2 

lwed . ... ' 

9,400 '.,'18,7:>0 ~I 19,243 r,(',018 

" 

,~ , , 

'I 

_ 10,557 

1; 495 

2,550

'2,152 

1,924 

:. _ 8,121 

_ 2,054 2,063 

2,O:3(j 

2,556 

,I, 8,4,8. 

, r 

_ 8, _503 

RE,PORT OF COMMJS.~IO!';Ell OF' J»'t"I;C1t~AI, R~~NUE ,47 

'.';- N'll in Buil ;.~ L1A..:~,(nl~

Kind of eQnlr,roml.., 

!"<,,me ta',,"_._ .•­ l:;hlto t,,,,e~._ ... --•• ceDHII.l-llto'k tal", 

SlJ., tax dLy",IO" .. 

tn,..,. __ .• ___ ·_ .. ··• 

<"-'C<'-_•• __ .....

Tot~I. ___ .•. 

, , O~~ ·...f 

0" R. Total to , " .0 .. ' , 

ha,,<1 I"i "e<1 he no· ' .Ac- R. Total rum' Tolal 

July I, during , oounted 'wpled locted bandled Jun" 30, amounm 

'""-----

y,.... '"' , '''' "".oopk<!-

.. - - - -. 18,000 L59,858 171, B.'i8 152, 527 

- --.... '" 153,071 ,,~, Z9m,4M.22 - ~:,() M' 186 "" , no " 11,680.00 

.•• 6, 105 14,781 20,[1.1,0 Ii,770 'M 'I~,roB "'438 1('.5,393. 'ZI 

. •• Il,loo 0, "" HI,636 12,071 

T~lJ"O,O and m"cdla"eou:; '" 12,4SS (,Hll 641,300.92 

8.~S .,~ 62, 641 44,001 '00 4i,763 7,878 28.\ 137. 2\l ., 

l'rohlbitloll all_l 1I0r"otLe _ 1, 522 7,101 "" ____ 4,9ljl) I,M2 ,~ 1,721 615, W4. 32 •••• 

_ ..• _._ ~:;. 385 232, 3M r.7,6\lO 3m,till 3,S3~ 233,_<1-13.1 401,24.1 2,fM,161.!J2 , 

, ,"" 

Claims for abalemlmt,an<l Tefu.nd 

On hand IR.""lved IDisposed IOn hand Jul,. 1, during of dnrin~ June 30, 

In4 Kind of ta~ ;nvolved year year m2.'; 

--~---'~~--I-, ,-'"-'-'-'",--'­

Admi"sionsan<1dll"-' _ ...•••.­ Be,,"rl.ge__ - ---------.- -------,.-­ C~pital .toclr 

Estate_ ••••.••••. _ 

¥n~~~e'~~.: ::::-::~:: ~~: _.:::::-:::::::: __ . ::':::~: -; ',""1'" 

Insnrunoo_ _••.• •.•••. .­ Legacy.••••••••_ "'... .- MlSeellaneous_ •••.• 

~~~~!~ji\io'ii::~:::...._---..-'. 

~~~~~~::: ...:::~:::::::::::::-::::::::::::-::_:::~::::::::::::1 Tmnsl>Orlotlon__ . n,mml 

Tol.I'L....................... 

,,,Ul'rs AND PROSECUTlOK8 

The following is ll. sLlltenlent of int,emw-ie-wnue lind pl'Ohibition 

cuscs hun(n~d by the distriet. COI1)'(.;; of the United Stlltcs dming the 

fiscal yeul' elllled June 30,1925, us furnished t,his office- by the Depurtmcnt of JLIstiC~: . lfltrnwl rCl'[-II,Ue 

Civil ICrimlrud 

g~:::t~~ ::.~~ r~~~:,~~'(~:il~\lI;J~~2~:,;,~_ Y;':'-,c~d.d 'i ,,;ie- :lo:'i>1i,i_-:::::-------...... 1>;mn '..,r e ••cs l,ermlnMb<l dnr;n~ ""me !)trlod .••..•••.••••••••••.••••.•••.•••• umt.er ""'''' llClltlin~ ~L 01"," 0( buslll"'" Oil JUliO '10, 1~2' •••••••••••.••••••••• __ • _ 

Pf'<)hi.bili"" 

~~~~~~~~~~~~~~

Civil Crimillal 

fj:umber ca.,,,,, p<no1ing, July I, lU~4 .• _••••••••. .- _. _•..•.•-. . ,= 21, &16

1>;uml>er ca.,"" eommen""" dLlrl"~ fl,,.,,J )0'<", <"deo1 Ju",,:lU. 19'~~ •••... ••• 7. tll tiI,743

NUmber '""M t"rrnin~Led durlD~ .~m,e ,",,,001 "'•.• _____ .••••• b,927 47, U25 umhe, co...... I'end;ng at cl""" or hU>Ol"''; 00 June 3<], 1(1'~~ •.•••••. ____ -::::•••••• 7,02i
 2~, 0840

, m . ,_0, _1011 '" 1,174' ..

" I, '" 12'J " ,.401, '" t, 

" 

1,344
 

1,102
 1,049 ',"" ' ' ,'"

ro, . 4,003 '".. 0 172 ',"" W 

, J(.- W 

98' '" ' ..

16' "• , "" m " , "" 2H ", "

"

• 

on 

W 

" 

Ii.l ,.,1721 "" W " ~,

", ' 21'- ''"I '" ~u-,_.I ", - .... ~.- I, "5,710 758

l,~7 l,G5B 1.a2\l .W 

',m 1,778 ',"" "" 
,. .. ;, 48 REPORt' 0:1" COM?-H$SIOI\EH OF INTERNAL REYENUE 00 " 

BUREAU AND PIBLD PERSONNEL .. !~ 3J3 , (f#J . , The follmving statement ~ow~ the J1umber of employees in tJlC p/.,~ ... "., •

Intcl'luJ Rc~'cnuc Service on June 30, 1924, III!d the number ill tho 6.'11(1 f;CnrleC on June 30, 1925: 

------'"'-----'------­

".i. . , 

}:mIJlny<>cs In W ... bln~t"n•.••••• • •• _ .••• • • • __ •• •••• __ ••• CoJlc<:,~ts' ~lli""'L . ..•.. __ .•_••..• _ 

11I~rll..'lJ·'~~<l<l"e ",,"nt,' I",,'>l (11'00"'6 un" l;5LIlte tn...) ..... ... Ir,wrnnl-ro,"onll" "l:~n~' {or"" (miMollJlI.Ooous n"d ""leo 1"'<>:1) . • Prohlhlt!Otl I'Icld so,.'I"" (iuc!u<1lns nuCollle olllC"t"l .. _•. . . . BUp"rvl",~ 01 """"un"" lind collectiollS__•••. . __ .. _•..•_._ Inl.l>lJlienre loree •• _••. . •• __ ••_. • ""_ •. .. St",~k""per-gsugers . _ Stamp 0"'"1 ••_. . 

TotaL . . .. . . . . 

1-·

(1,<14; 

6, 5...'lli _ a, OW _ ,ro 

2, (i31 

'" 

",""

June:l(), [I; 192~

_ 

,­

G. 176 1 n, <15:; 

'J,010 ,~

'3,113 

" '" 

'", 

I"Ulla 30, JU25 

,­

-271 

_1:l.I 

-0 -" +"'-. +"-, 

Inot<J!llle 

(+) ~r

<l(j"r~n..'o (-) 

Ig,a13 lO.333 +'" 

• ~. , ,.

'li;74 - , , 

o I .1 ~-~

• , • • · .. , 

,

. , ' ,

• ., t 1 ~:!c F' ' o 

'J~nlusive01 S7 temporary employees. • ExclUotive 01 ,6 t'I.llJ~)l'1ln .mplor..... , •

" 

" • Excl,uJ"e or 7 I.cmpenu-y eml'loyoo-~. ,

Under ~he p~o:visiong of the retirement. !let 17 c.hs.'>ified employees 

'. • ;;? were , retluned 10 the service after l'elJ,chmg the flge of 70; 56 wel"o
 

rctired on 8.nnti~ty, 8 of tho hltlcr being retiretl on account of totuJ
 .r~ ., e , ~,,- ! o -dislLhility. 

. l~cspec~fully, STATISTICAL TABLES 2: : D. H. BLAlR, " 

OO1nmisswnlw oj haern.al RevlJfL1lf'.. , ,. n1 , A.. W. , , '11:ELWN. ~_!; ~. , . , .,

·

• -Secretary-of.t~e 1'r~a.sury.

- 49 

.j"t" ' , , ,

- 1, ,f , 1 , z,-,

,,, " , , tt,.,. ,1" ",. ,-'I 

-'\1'1 I .. r' '. ,-.. .' -,

,

" -.;;: ., :' U ", , c, r'~'-'

); 
o '"
 Income '.0< 

·~l&bama .• _•. Arif.ona._ 

Arkalll'lIS •••• _ 

1st CaWornla ••• ~h California. _•__ • 

Colorr.do. 

ConnOOl.ietlt _. Delaware _ 

F1lrida•... _ Georgia_ 

HawlIlL 

Idaho_ . Is\. llllnQi! ..•.. __ 8tb lIIino1<_ •••• __ •• IndilLDll._ •.•. __ ••• _ 1m...... ••••••• E:!lI!lllS __ ••••• Kentuci;y.

LouislanB_ 

MaInL ... MarYland_ .•••• Mlt§&Ch~\ls.... _ 1st Mirhlun ~th ~lIcbi11n._.. _ MinnlSOIa __ MississiPI'J.. _ 

1st ].I issomi .••••.. _ 6lb .\lissourL_ ~1"oLlnB •.. _

:s.b>&!u _ X ....d••• ••• 

Xew Hampsblro.••• 1st "'.". 1'''''1. _ ~th Xc'" 1e~}' __ ••• 

1<\101,225. $3, 1~7, 00111, M 

~10,~2. I':Ofl,M2.38 

'2,306,268. 2,31>6,7m.'~

IS, 4-lO, 4112. 2S, 289, ~. 2-1 

~1,38.'l,574. :M.27Q,94"-22 

7,595,.38. I i, 145, m. 57 

13,.7liO,1'>53-.1 12,805,077.58 

4,289,.25, 1, 1'14,30,;.16 

S, m 9Ilb. S, m. 729. 00 

8,334,311.71 .,m,419.~

3,575,4~7.38 1,491.71&1>7 

1.0'J04,746.m 342,3:.'2.$0 

8'.'.;m,~z.~ 6II,ll.'>I.1U3.S1 

4.1M,~~ 3,ws.4:111.20 

1:;,10l,13S.3 8,OOI,009.112 

lI, 224, 734.\ 4, 49'2,~. S9 

\2,006,'124. 3,104,Olli73 

9,0lI0,$S. -1,1&4,391.27 

1,747,454.91 i,lMB, 717. +l 

4,ll27,1lS9.74 2,7M,II,)1.&; 

18, 14S. \lS7. 41 19,4.2, 16I'.:U 52, 7~, m I 4ll, 6.19,:Ul>, <2 

.7, ~, 200. 40 

1 

32. Il36, 2(;7. 113 

It~~&~ ~:m:m~~ \, 72-1, 082. 1, ,5'1, 9;(\. 21,2111,nl.26 9.100.nl.l,)1 

7,226,\1.17.57 .,921.0;0.73 

1,0'i"7,823.501 &t;.3t6.S8 

3,OOl.!l3O,'1'l 2, 61l,5.'!6. 41 

2-17,154 0; IDl, 7M. 61' 

I,SSO,l'lI(lll'! 1,640,1l9Il.21 

7,137,1:'8.04.1 7,5111, 72G. 20 2:;, M:!, T3t. ro 2.',,~, 42':1_ Oil' 

ToLal 

$8, 289. 27[" (0 

1,416,791. 43 (,692,!173. 75 46, 730, 001. 97 

4<l, 1M, 519. 2,1 

\1,,40,007.75

2G. E.G.I, 630. lIS 

6, :.ea, 730. 62 

I2,u8,rn.l!' 

12,613,73!,;' 

5,067,1BG.~

1,437,OOIl.4r, 

Ibl,08O,(J3I.60 

S, 3.'14. 0S6. Ofi 

23••02, !OS. 2i 10,716, m, $0 

15,140. ,-11.11 

H, az-l, 93S. II\! 

12,396,1~;~

7, Il82, 70:, ':' 

37,591,141\. G5 

OO,4H,237.5' 

OO,lI'l.\ 473.:J3 10, :l'l, m. S, 

22,i2ll, 721. 81 3,4S3,ClliI.12 

3O,31~,6O.'>.:J3

12. liS. 06& 30 1,58.\ 19114: 

6, 681, 3811. 67 451, IK\\ (;6 

~,1]I, M6, S3 

14, MI'I. 6(\( 2-l ~1,~lr.:.I.:.lI

New :.fe'IOO._._ 1st ....'.... York •• 2-d ;';~w )·ork.•_ 3d New York _ 

HthNow York ... _ 21st :-rawy",k 'l!ltn New York _ 

Nnrth Caroline... No,tb D!l1rola__ In OMo _ 

lOLh Ohlo.. _ 11th Ohio __ 18th Ohio ••• Otlahom~__ __ OroJ(OIl_ ••••• _ 1St Penmylvanln _ 

l'lth r,oIlSyIVllnia". 23d l'''''IlSylvanla _ Rhod.l.l:md __ .... _ 

Soutb Camlln" __ .•. South nakol •.• __ .. Tennesseo. 

1st Te<ll8_ 

2d TIlXIlS._. 

Ulab.,. _. Vermont 

·V!r~~io .... __ V. ...b nlrl~" .... WOOl Vlrglnla __ Wlsoonsln "_ •••.. Wyoming._••. _ 

,TotaL••••. 

, , , 1Thf, ftrutes cnnoornh,~ Intcrnol.re\'.nue re.cdr!! ~s ~I I'on In thl. ~tnt(>mrnt dllTor from ~lIch !I~"'<1\ "nrrlool In oll,~r T"'n_"lf)' "I "tnmcnl~ showln~ tlle Ilnancllli condition 01 tb. 

Oove,wnor,l, be"",,,,,e tho fnrme, rop"'Mnt colloctlons by lolrr""l·rov~"uoolll""",, Ib"'UgllOOt tlHl country, lo\~II"II"g <I"po,II" hy I'fOl(mflStcrn oIIUDOUnl.' r"c~h'"d froon sale of int~ru~l. re~enn" .Ihml" nnd depn,lts 01 llItornr.l r~,..nue oollcclod thr""gh tu.'tom, o!l\rR" whllo tll~ I~tter ropnlWll( tho {l"p"slt~ of \h~<Il e'lllNiUOlll! In tho Trrosury or dopositarles during 

tbetlsral ~'Oflr concerned, tbo rtiffcrooc., b,,{n~ duo to tllo foe' t;'n'.~orno of the Coll""!-iol'~ In tho I~Lto, part nf the ~,eol yCfIr con not 1'0 dep",it,l(], Or a,o 1I0t, rDp<lltod totheTreasury as deQOSlted uutU nll-e' June 30, tbus OIlJTyin, thetillnto the lollowlll~ ~S(l"\ yoar !\lI rooo'doo ttl tho ~tatol"'lJJl&&bowln~ tbe ooodJUou of tbo Trotl.'lLlTY, , rncludt'll $15,573-1i !acoma tIlJ: ori AlIlStc. roUrolW~ (not 01 July 18, 19H), 

". 

. 

:..,; 

.. 

-' ,,' , 

.' -I' . ,.. 

., .' '''' ,t.• . " ." 
J.i'l.uor de~I"IlI

, 

.-'" 

J;1~I··:·:i~: ...:~~~~:::::...II·~·.·\\\\II::\I::'~m :~ln

TAB~l; l.-RECEIPTf3 nWM SPl;CIF1C SOURCES OF INTERNAL REVRNUE, FISCAl, YEAR ENDED JUN>.: 30, 1925, ny COLLf;CTION DI!;TIIICTH­


CorLlinucd
 

Distl]]oo ~l'lrlts and olroholic howrag•.,.....Con!.lnu"ll 

___.1__',_' -I~'~1---:-_I~~cl~~I~~I'-,---:_+_,-,---:+_~I_.,....,.1

Alab8Illa. •.___ -" '_:.;.:::'...,_._, 1181 25 ~oo" ,. _ Sl!l3 ~7

:!, c)81, 'Lll. 77

~i1 b~fr;r~r,,: __ ::::::: i3~& gsJ:, .::::::: ::----.. ,".~Ej~:.· ~,', " 1, ~~ ~I' ---.;,i~rr.·; .:.-. --$~~.' ~00'1, :.'.::.' ..•..: '.:'.:,:.',:.:.:.-:. :..,:....::.-~.:.. :.' :.-:.:.' :.' :.- =.:.' :.-:.•. :.' :.:.....:.::..:'.:.:.:.:.:.-:.:. :.' :.' '.- --'i8;~i:S8I' , 221. 80~"

~o, 941 H 8~~:gt~cui::::::::::: :::::::::;' .._.:. . 10, 7'i2. 46 600: 00 :.. 0"" " •__ •'::. .______ __ :::::::~:~~ U. BIT, 00 185, ~2

WJ~~~:r~:': __ :::::::::: :::::::::::: :~: ..- . ._. __ ._::~_ -,_,.I :.''.'00.--.. ::::_::::::: :::::::::::: ::::::: : ::::: - - '---ii2:;'-00 "----iO(l(l __ ..' . . 625.00 a.orgla._. .._.. __ ._ .. _... .,,'" ._. __ -.•..••. . " •. _. __ • •. .•• _._. ....•. .•• ••_ :104.17/

r,PZ ~2

~~r;~I~;;I;':::::: ::::::: :::::::::::: -$3oo~oo ::::---- .MI. ~~. ~~ -- ••~. 92:i~ {)21'--- '''20-84 .-.-- 'i20~ 00 ..-- ..-- -- -..::::._.__ ::::::-::::: :.:::::::::: :::::::::::: ~. ~El. 7~1, 00 8th Illlna13__ _._._._ ..••..••. •••• 7, 703. 03 gOO. 67 . ,_-_.__'__ -."_ ..__ .. . ' ,	 .. '. . 3, m~. 1M. (}j 1 IndiMul. __ -. ._ .••.. _ 260. 4b 1, 141. 70. __ ••• __ : .. __ , • "..... • •• _ _ ..__ ••• __ 1.~O~9,27

lowa._._•..•.••••••••. .•_... ...••... 2,729.22 6,600.001 32,91 42.00 •• _ • ._ •• • _.._•• •••_•• p. (04.13 Ka=__ ..••... ._,_. _"_ .•••c _ 10000 300.00:•••• _•... ._. .• ._. •__ . .._.••• _ ___ .••.•••_ 400.00 Kentuell:y...... -. __' ...•• .,. _.,_ ....• ...• 8.190.14 4,31l3 3.11 '23176 2,),00 _ • __ .•_ ._•• __ ...__ .. • _. .• _.•• 2, 19J. ~77, 08 J'Oul~laml.•..• ._ __ , ..•__' 1l,115,67 1,30000 -,--,:, _ .._. 1 .••_::_: .._,_ "1.322.21 1. (Wl, 37g_ JO 

M..",lllIld .. _._. ..• -loo.OO. _,_""_ l'.,4l(l.3.~ 2,3~1 J9. __••._._._.... •• __ ._•• ••. • __ •• .. __ •••__•.••...•. , . 1. ZH.l}r.g. a7 Mtl.<:!lIlchusetU__ • . __ :'3,\lI17.51 2.200 ~7 216 00 6.'; 00 .• __ .•••.. .• __ . .. _ 00,1. 733. ~7

m 1 .IS~,G7~, J~~Il~~&':::,-_::::::::: _: :':: ::::: - - :: .~t ~g ~~ ~i ..:::: 1 ' -- :_. ::::::::::::I::: ::::::::: :::::::::::: ~: :::: _: ::: :::::::::-.. 1.110. ~7

Mlnnesota __ •.•••_•....••. ..._... ; S, ~S4. i7 1.100 00 __ •__ • __ .•• ......_. __ .• .. _. .•_•.. .. _...•••• .• 63,771. 39 1 MO,OO t:~'t~:~~~i::::::::::: ....----..-- .-.-- 13, ~ii'? 1,'m: ~I""-" -4: 17 :::::::::::: :::::::: :::: :::::::::::: :::::::::::: ::::: ~: ::::: .--...-.s~ 00 ~G53, 22 

188,001. al ~:f~:'.~~.-.: ::::::_: ----. -:::::: ::::::.- :: 1~: ~~ ~: M!:::::: ~::::: :::::::::::: -------.-- - -'-- -----.---.-- ( 553 ~3

N ebrMta __ •. ... ,_.••__ • _. . 200. 2.'i 6:1-5. OIL. __ .• • :::::::::::: ::.:::: _:::: : :::::::.::: :::::::::::. ­ 'M~:25

~eva~._ ...".... --...•..-.-.. 1.141.68 ..... •• , •.•••.--.-.. ••.. -.... .--.--.. . ••.1_... .. 1.489.12 

I,~.~O

1JK.':Tf~~~~::::::: ..":j:iii5-.ioil:::::::: ._::: :-::: ~: m: rJl' -"-191:61 .---..-..... . _.: -.::.- -..-.: "::....._..---..----:-:: ..--1":-'--...... -:-'180'ii 12,M3.17 

6lbNow Jaroel-·••• __ _. 100,00_ •.... __ ~~.;'l~ ..\l _ 8(1.67 40,M .•- .• -- .-.--... ..------ ----.. 1 __ .. __ .. 5.157 23 Xi. MS, 17 mNewYork__ .••..•_ 23.1~g_iX1 200,00 .1~7,W 2.166.~7 •••..•._..__ •••..• $40000 _....... ." 1407, MI.M1.l'l ~NewYork_·_ .•._. .....•_.. _. __ 11,4'l'J,94 7,495.02_ •.• __ ...•.•_.... .• •• _.. ..• ._ . 872. 5tlol. 81 

~~l~li€i....~::,!~ir.·..}'~~ :fm


',-----,-------,----­

D13trlctll 

MaU lIl!\JVT dl'll>lers 

Mj"""lln-­ Btills or pcou< worms collecl.;on. mnnllrao­ --,' ·11._~·_ Whol... r"l~tlnJ: 1.0 mred. . ~talli dl'tilJ.-J .""h, ,:xl . 120." L~ ~W;" 'I-'irlt.l 

,. 

m~ g~t.---:::::::::: __ .~~:~~~:~~ ~::::::: ::::::: 

Oklahoma..__ .. •• •.. _. 

, ~tefe~n;Y-I..-,;ni;;:::::: ::-::::::::: ::::::.. ----..­ J~b Pennsylvnul6_. .• •... . ._ ._._._ Z/d Pennsylvania••.•• __ •. ._____ 

RhodeIsland .•_.. . ._. __ ._ 

SQuth Oarolina_ --.•..•••--... 

~':~Ilci:e~~~:: ::::::- -::::::::::: :::.-- --. 1st'I'eXllS_•• __ • • _ ••• ••••• ••• _. 

t?l~t~:":':_::· .--- ::::::::: :::. ---.------­ Ver""'nt __ .. •• .....•.••• _ Vlrglnia_ ••• __ ._.. • • •• __ •••• 

WllShJn~~on _. . ._.._ •• _ 

Wesl VirginIa. _• • - .•_.. wlsconsln ····••• __ · __ ··• ··_· ·• ·_·_ 

Wyo:~~~::::::::::r:~~.-;;~.-~~In~~ 1 

..,. " 

:, ·t· 

~:~: a 1. ~: :::--:::::::: ::::::--.- - - - - -•• --::.::~~:::I:::::::::::: ::::~~-- ...\--..-.~J l ~i M.77 2l35.'2 .._._ .• ...••.••••.. .. .._.___	 _... _. __ .•• 3~1. 19 

.4, 3~: ~; I, ~~: ::::::::::-- . - ..-- ..---$Ss9. H _ --- --...---. - ..... __ I·:__ .. .._ 2, Mo, ~: :~ o. 3ro. &1 351. ~7 . _ _ •• . • __ . II, loo. 00 2J. sr,s, (9 2, 127. I:l;I •••••••••••_ ._ • __ • • • •__ ••• _ _ ••• • _._ ••• _ MO, 67~. II!! 

~.701.0Ii	 400.00 ,.-.-.•.- ----".- .•--.- -------.-... e·~~:u Jt 1 300. 00 " ..--.... -- - - -...--- --- --- -.•••. - ----..--.•••----••••. - 9 80 

300, ~~I m :: ::. ._ ::::::::: :::_:_:: ::::- --- - ---.-. ~::: __ . ~I: ~5 5.328.4~ 400,00 •••• • __ • ••• _••• _ _. • ••• _ 40.00 _' __ ._ ••••• __ ,I. WB. 86 

9. 3.~~: (,', :.88: U\.:.:.:.,:.:. :.:.':.:.:. :.::.- :::::::::::: :::::::::::: :,:':::::: :~::::: -. -:-- -.: .. ._ . 10. r~: M ""	 .• •• _ : :::::.:::::1:::.:. . 95Y. 74 5.85~.18 iIOO.oo __ ._•• • ._. ._ •• _•• ••••••••_ _ -" .____ _ "._.. r,.6~~.18

,(W,OO 400.00. .... • .•••••. " ••__ ----.----.- 1,~:~ .. l'm:~~

125. 00 llOO: 00 -----.••: ..- --'----- - - - . - ..•--- .••--- --.•••. .	 11. 07 11" 894, 16 20,1302.721 1.81~.~ 25.00_~ ----..------ ...-----.--..... '1' -..-- 1]"117

--;~:~ ;I.--~._~-~1'- 1._r03.82 &at. 001 88.9, HI ~~._~ _.m.;~ 000000 500 001-- ;;:~;~'~~i 25.004: ;'4: 72 

.'" ' . -,"	 .. ., ,

...;, "' '.

,."'_"-1' ,~:~;':,~';:~

- ~, 0 • , W, do .,t. • .' , '.... " , , 

I," .,~",. ··'..·U '''''''''~''l'~1.''''

r fllJ I!I',''''l , , H"i.~"",: :.I,.,.VI' !, ,'V',' i, .... flE·) 'Il - A (.","1 .rl""·IT.l~ <, J. f: ' 

---- ---~
TABLE l.-RECEIl'TB P'ROM SPECIP'IC SOURCES OF b-TERNAL REYE~nE, F1BCAL YP,i\.U ENDED JUNP; ,10,1925, BY COLLECTION DISTU1CTIl--" 

Contil'lIed 

Tobacco and tobocoo monllfJdo"," 

GI8'lr1I accordIng to int~,,~l'<l retalllJrlop.q "'., tobacco 

.old,ra- CigarCleM to,

:PI,r tbo~sand,

'" 

CJ..,I.' D, 

'" thons~n,l. " ' 

01"," C, 

pe, thousand, 

'" 

(;l"'-'l.'lD, 

thom"nd. '" '" 

Cj~"'8 ~\~. r.nmll). (large). CIa"" E, ..or por Ih(\lIAAn<l, pcr thOllsar,d. U,50 thousanu, m $7.20 

Cig",.I,l<\.' 

(sm"uJ, p"r 

thousand. 

Snnff, 

...r pound, 18 cents 

Mauu­

!nd,urcd 

tObacco. 

por pn~n~,

lS roul. 

moved. alto or Cigar"tt~ lnbes, 

shipped P~I""". per per 50 

in ylOis- paeko"", or f,~clinn of ond I rent tlonal 

soc. P'''. ~3r,O, I cent R. S., ~tc.

---~I~~~I~-I=~=I,~~I~~~-I--c~~-I---_I--IA :.b~nlO .•.••••••••• __ AriMO" ..• ••••••• 

Ari:e.n.os_•.•.•..•.. c 

lBl Callfornb.. _.••••••••• ~th California_ 

fIG, ll67. 72 I..... 00 3. Sill. 10 reo ':78, ~2

Z9. 400, 42 

roDl. g5 

1, 3~ §i: 

6, llg.:H 

11.191,12 

I _$1. ~.r;7, B5 __ , _........ $4. 88 • :1.2. Ifj".. 

~~: :::.:::::::: :::.:::::: : , ---­ -..... -­ 208. 7i!1. 01 $1.381. 52 7.027.36, --$75:00 ····26g:r,S ·$r:7;iJ:@;:78 - lnW1,0'I ',571.56 .3,m.:¥! 1,.710100 368,47 . 1.m.IS.. 

$i:i~. II 

.~~.~ ::.::::: :::::::::::: ­-'$3:00 ---- ---195. 41 • .__ .•..•.,. ._" _._•• 

30.886.17 •••••••. mI. 008, 68 •••••••• 

4.31l2.65 •• .•, ••. •••• Colorado•.• .. _...•••• Connectiout .•. _••... _ D"l~\V.re.. , . ..•.•• 

Florida:•..•..••.•••. GccrRla.••. _•••••••••••••• 1l"....li. •.• l\labo ..•••••••• __ • __ 

l,t llll"ols.•......•...... Blh llIlools ..••• •••••• Inman. __ • _.•....•.•__ 

fo"'s ...••.. _...•••.•••.•. 

. 

15.515,02 

H. 627, .Il 

2.8-19.5(1 610.149.42 

100.689.38 

::Z~U~, n. W;. GOI ~P,327.08'

J~T. ri/lJ. 09 ~Y. 13, S4 

2, 327. 01 g;l, 9H. 61 : 72. 00 -li8t1. 88,... n ro •.••••••••. - l~: ~: _::.:::: :::.:::::::: •..•• _ 

J=O ~~:XJ m:'¥~t,~~ _.._3,401?-.~51 __ ····:~~i::~::::::: ::::::::00:: _..•.•~_::·.~··4i2'-ioo'-i~ -----·j.··.·F.... m,oo:.. "'" l57."I~,~7 2•.\30,089.51 9l7,:l63.iZ,51,342,28I •••••• 8.:;.' J",""'-'.65. •• _.' , 

1.11J.l,3n 8,935,00 J2,60 7.60 ••••. ._ .::: U.OO ••••.••••..• DM.18 __ ••••• _ •• __ •.••.••.••••. _ 

8,2~ '.20.57 •••..... -.---.-•••• --........ ~,&8 42.11-1 

1 

.... ..... .I,~~~~::•• •••.•~~:~I (.~

R~i ~I' 5~~:~:l~ -. 'ao'-i~i~fu :~~~~~:~~ ::~::~~:~I::~·~~~~:~~ ~::::~~:~~4,:::~ ~::j~::::~ 4, ~~i: .._w.~~c .." ~~ 5.1fi,288.88 4, •.••<3.M 2,554,80 1.001.26 .M •••.. '''''1 u.. " 75,382.114 JO,w,_ .. 87.200,51, ,71,Si2,M . 24.00 18.52 .•• ••.•••.• "__"_. _........... I27.2()S 40 •••..•• I.. _._c •• _ .. 

Kansas....: .... , .••. __ Kcnlnek!/•..... _"••••...•. :al. 1,18, 91 ~,I, 1I'l!I, 01 ~~. ~~~: ~~ ,~1¥: ~~g g: --... ··i~.: 00 .... ~~'-:iS :::::::::: :::;:::::: 'Tii:\100:001' .. -'-"·'-(:~.'72 7. 14~: ~~ ~Il'- 1(11 001 ...··••· '::.••.•:::: 

Loui,laaa 

MlllM.. " 

. 

•••••••••••••• 

lW. 72,',~.j

~,'3Un

21:125.001 

25.713.1~

3:1~,~n1i8 ~1l,~2g.40 •• 3,9911.00' _1 4,G~la.08 •• 1.05 •• .'••• _·___ ._...... ~.f>jJ.rol 72(1.00 3.51 .••••_.". 25,21251 &lJ7 .132 ' ••• " .--•.••(50 . ..•••.•• M"rrla,,~ .. 

MfI.'lS(lehu.'t(I 

_ 

.. 

84,4(i,\ 23 48, M5. ]I 112011.8 

~~l:2(\1:12 369WJ6-\ m2:S5{n 

1806-72 3.S7~572,'J8,1()4.'0

f>:159.S211~2.7'19.S0 n.76 

43.2(1, 

70g.g'rl 27.&8 

J4.396-70 

__ ,_

500128~. 5f,{l!l8~13 5000 .•••_... •••••. 2Q.I"'~41.... 400 •• "•• 1st Miehi~.o.•. l~O, 370. CO 5i~, 013. 20 .1. l43, 666. 00 ~2, 7~7. 98 4•.947. SO ••••••• _••• . 71.213,87 10, 437 ;2 2. /j.16. 1~' 33 1 08 •••.••. •••• 4th ~fiehLg"u__ ... ,, _ MlfiCe.'''ta•....•• _" ..•••• 1Il1"i"lppi. ._. __ .•... l,t ~Ji,,,,uri . .. _._. r,tll MIi!Sourl..•••.:•• _.... 

~.Q~r~~~::~'-'-.~::::::::::: 

56, M4 ~l

79.34\1. ;~

~AA, Dl 

1Ii. 8%, ~l

7~, t~: ~~,

62.010.401 

!,~,O~J.02 2.'14••00,16 l",09,,',4 205.13 •• __ ._. •.•••._••••• 

1,. 7~:~ 123'01~:~ ...•~.m 1~1 ._l8~:g;; ••~:': ::••.•~_~? __ 20,1(1<1, &, Sf., 741. OSI J.367:40 

1 

3.092.48 I. Dill' 7.73 4a.\l'-IS,510,','4.94 6:l.1lO 375.38 

7. l~L U l;:mi!il- ­ ·24:00'-·' --:i2:52.:::::: .---.--::::::: 

1 1 

..•••• 283CJJ ~.72.13 ••• ". , .•••.,..••• , 

lO,56_ ••••.••• • 18. :~.~I: ..:::"" __ ..:..­ -····iii:;:j _ 10.592.3815 08 •..• .••••. __ ••••• 1018001 •••..••.•_ ...•__ 

-----.. 5,-s.; :::::::::::: 8, 1Zs. f:5 ..':: : ::: :::::::: 

]f:;·fr~mP;,i,-I;.;,·········· '1·2fJ.~1' so,~.i:i:Z?1 4s1:~iiZl:~~:::'-:'-····· I I I I \ 

New ,~n ~~'; Mextoo.: ~~r~~~...__ 34i; rt&!G 61.00 3J:#J~:;; 1:)3,00 2.~~:&Cf. 014.2,1.......... ~~: ~~. ~~.•••.•...••••• I; i1! 52. I.'.'•. .••- ••'.'~ AA•. ';~:~i":~~:~;.~.~~~~~~~~I ~:=~}r.,:·~,JI·:~~~~~~ ,~ u
 

~~~~~~~~~~~~::.':::~~~ IsINo,,-York•• _••••. _•• _ 470,504.15 M,j70.'~1 J77.8l~·(i911G'~.~ 423,T~ 1.50 2-1.815,41380 ••.•• IM.57973 _ .
 2t! l\'ew York..... O,\228.1J3 38.023.20 :182.826.29 lOO.I~~.3Ga3--l.221.5.'i 7.915.84 779"~~~ fi.4.\8,172l7 (,1'1200 941,11419 ~1\3l 72g,39g00~,Il~fCi
 g'!NowYork •••• ~~~.'oolfl 82,671.23 1.3~o.n59.73 2O(i,328,~1 14,9:.0.0" 3.742.2;. l5,387.48 b.no,380.S4 4~1}.2 5 8f17 7~..
 "1---- . .lilhNewYork.••• •••• If,/).43.~,'2 ~~.37(l44 070.QOl.,! 8.230,f>8 13S,40 5J. 125. 64 .43~.8-l J.185.51 .•.•.•.1 l1fi,Ir.lIlSG •.•••.••••••.•••.•••••••.-: ~Ist ~ew YO'k. __ ._._____ JJ"!,Jf>J,79 162,001. 76 1llZ, ,n 78 147.00 11. n3 •••••••••• •••••••••• 1.08 ..• '... 207,940581 . • 

28th New York.•••.••,.•• :!.'l.81840 18,38289 M.820.91 661.205.1X.'J.18 a.oo 20.88 53,40 2,141101 lOO.2ffi851•••.••••• _•••••••.•••••••• 

fJ~~~ g~k'~~~~ --- l~: m: ~:.~: 3;1: n~ H ~.~ ·'·~'·:~:I·~:~.~~~ :::::~:i~ :~~.~~;~~~~l~:::,:.::::: ~~·.~~~:~;.~I:·_ o:~_ ~~ ..~~'-~::-~: --­ ·mgOgmF::~~~~~~:~:~:~ ·lli: mj~ ·;1i.1g~:~ ~i~~~ 7, II ..'.'::::.~ :::::,::::: _....~~~:~ '_1~_~ :::::::::::: 2:~:~: EI:::::::: :::::::::::: ::::;::: '.g~fil~oh~O,;...... 258,2f>R44 73.2lJ.l0j8·'100,091.17 ~.l.roO,\ .337,88 16.0~ 888,21 ~7Q30· 340.20 1\7.002.11 •••••••• • __ . --. "'••••• __ 16.250. 00 .' 1. 447. 20' 942. 31 •••:.. ;~: 12 __ • _._. __ •••.•.•••.•••"_. ;... . ••.•. .1:•••••••••..•..••. ,•.•. ••• __ •.•.. . __ Orc~on .•; ••~_____________ 5,6M.42 , 1.f>&8.0j8 15,660.1\2 ,,, 2,40 .. _ 72 _ 34.32 .....__ ••••. 1.'I7l,73 •••.••••••: •••. __ .•..•'•..•'•• 

IstP<lDllsrlvanla .••••.... 2.800:113.462,475.8~(l72 6,272.522,53 l'4.7r.;;40 27,314.4SI~2,OOl.50 2,AA'l.1810.13-58.3&5.oo 234«0 320.~n'jl_" " 11.<10 .••..••• 

..L~h!CllIlSylvanla _. ~48.m.21 89G.~?:!!,4,3 630.867.18 306.30 ·lI;.OO •••• ", __ ' •••..• _.__ 15,IlOO.00 46J.2l6-34. • __ • , _'_ •• _..••• ...,,,<""nsylvanlo••• •• 177,545.42 27.~". 8.52J'5~1· 3tl.('(I 5,80043 22M. OO.lg .460.(17 1,060.22· W.S33.M . ..••.•••••.•••••.••_. nbO<icIsland __ •• _••••. ~__ 16,433.50' 13.124.00 (4. !i1>1. 31 .00. 113 ,. b,5'IO.49 sn.10 43.41 2.454,73:....... Ii.U ..••;••• 

Soutb CarollD3. :. l, on 31 '49, 72.';. 24 2, ~. 32 liifl. 00 ': 159. 7.1 ",-••••~:. . . _ _ _ 2. 1,6, 37 -1-'..'_ .._-. _ . South Dakota _•...•...• _. 8, m, 00 4. 11-10. M ~l, 812, 68 15. 00 ' .., 01 S8 1 CC. __ ••••'.'••.••••••.••••..•.••• _.. ••••. J. 1\17, 00 •••.•.....•••••••. :••.•.':••• 

TenoOSS<>e._ •. __ •• __ 1n•.100, 04 413. &:l 243.!lI)!j, 43 ._!":....... 49 J II•••.•••• ". 72 ~':' 0.21 2. !lll5. 81>ol. 31 47~. 483, 73 U. •••• __ ..... " , .. _:•.• 1rt Texas_ ..•••••.•: •••• _ (1.305.1l2 '10.586- 07 6:l.1~S.21 207.00· l~b 80 ' •••_.... . 124.64_." __ ••••••. 34.155. C7 2. 511l. >l.'i 3.00 ••••: ••• 2dTcIM..... ·4,471.1iS ·1,2~4.35 ~0\2.17 .30 .•.•..••.1.......... 30 37,15............ 124..'i<l •••••••• ""••••••••••••••'•• ~.

~~~ooi'-'-::: ::::::: d~n~ r: k~: ~g ,: 1~: ~~~ ••.•••• ~~.~~ ••, ••~s. 21 .. " .:. . '­ .J~: :::::::: ::::::.:::;: :: :~:: .. Virgio;". _ _ I. 38~. 304'~ l~. 482.114 133, 201 10 0 00 4 13IO\, 000 00 2. M4 76 26, 177, 41>2 20 3, 001. 76-6.20. _~_. ._..... .••• _•• 

WMhlogton... .' 6. 615 ~p 2.670 92 14,532 M 4~ 60 33 381 • .72 63 68 1.213 07 .•••• ••• . •.• •• _ WftltVirginia" 30.1.13; lt3 4M 40 528 30 r, 00 ••••••.•••1 17970.......... 16,200 00 .••••••••... 2,041.47Q Ig.. • • ....•••..• 

~~~~~••• ::::. •••••• o:/, ~~ z!. Il~ &1 ~O~: ~tl i~ ~::::. ~::. .:.~: .. ..~:. ~.~ lJ.~: ••••~: ~~.~ l~~:l ~r .... . . . l'MlIpplnoLslrmds•••....• 7".411-196 2O.92l~ 14.1l3907 2MI7,25475 ::..':.:....... IOCll_, ,2.752R'l. __ ... '1~5.....::.:.:::1•••••••••.••.••••.• 1 TotaL•..••••...•.•111. 2114, 1143 23 7, 481, 513' Ol 2Z, 4<.11. %7 19 1,524. 815. 78 f>4i, 0l'3 .15;1'30, 8~2. 73 un, 523. 34 225,'032, 702. 0716. 7~, 611l.. 76 00. ~,388 87 6 llOO. 2Q I. 183, 69S.Il8 .1. 7,," 31 1 1 1 1 I 

. ". , 

L .. .,. 

, , ',r, . 

.'-,' ,..,­ ,,> . " J,. ',. "'1' .~. .,./ 'J -- on'"

---=at_!!!!.I-I-.III!!I!!!~~ !!!.
__

TABU l.-HECErrTg FROM SI'l:C1J'JC Souncrg 01' IN"'J!;R'lM, nEVBN':n!:, Fll,CAL YE.<n ENDED .JUNE 3f1, 192.';, fiT COLLF.CTIOY DISTRICT&­


Continued
 

, -- 1,\1. ,14' '-"-noo! 1.21R·:.J.°I·~':-;;- "r' )1700\.••• _••. \.::. 'I ---l ii'~~\ ~'.~:~ ... 'ow ~;::r'.;~.~~~::::.. JI.mpslliro.. _ "". Hr;. 21 """1 ~1. 3fj ~~~-·-·ii;82f,:iil::::::: ..: -"1800" _•• •.. ._... ••• 579,116.02 36,'3-1 JO 502 00 4.13 12 25 ",01 24 [l(]1_... ..' 10 0011.41}).g;;o,~ J,t Now J,'l'!'OY•.• .••••_ IS? 69 15 00 ---...--.... , ' I ,-",,:"'-----.-.. - ,,~', .,'0,'00 ,,"-,"'·,['7','-.,3.6. ::> 5IhNo",J,,,,..... _. __ •.•••. ". 1:M.071 "00 ~7o. 00 tn, OD6. ~S __'_'.' .'.lC.. _"_' ,~"" '" 0 vo' •• ," "'" , , 

4. rx_ 600 GOO ••• -. I'" .. I ...- ... ~81 ~,'~.'Il & 1'vw Mmco. 656:81 --.j32-oo·"n;;;,i,1';' 39,5il7.Vl 27100 ••••••_.... 1~4:4 161 2~.75O,W8.~l (J:J lot Newlork•.. -.--••._ ••• _ I, 56~, 04 45a. 93 

..... 2d NewYo,k ._ .•_ .•.. __ •• _ 199.36 334.50 626.00' 6,034.30 13, 48J. 34 1,536 62 48 O~ 34 00, 77(1. l21 . 50.60 8, 102, 3~, F 

" Old New York. •••.. •• __ .. :!l;.l~~. ,g 4,4,00 1,3-17.<0 I;,Rw'9'l 3.107.41 H9W_ •• _.. 56001---..-·--.. :',16S.18 7.~~,~~",~

j 11th Ne"'y"rk_._ •• _ I, ~9, ~9

t.> ~I,t No'" r~,k._ .._.__ __ . . ,;;S. l'J 2'~I!m~ 1~~ ~: 'k ;gU~ ...:'~2~~:1 ~f~ r~« --. ~~ ~I' ·'·24 nO l~l:~ ...--""ii: ~I1 1. ~~::~: ~~ ::;. ~~tb Now Yorl< ••• __ .__ .• t,uR 13 ~ggsl ti~i:5 I,~~ur Zll'lOdil 4) 00 2400' "'21 00 18,~45,OO __ ..__ ..... _H7,22L8R7,03

1 41. 12 \2.00
 

North Dllkot.
 

North Carouno•._._•••. u.oo M.OO 12.00· ..• --·· ..-···--···---1···---··--l....--..... ~,9~:~~ ~,2.1~~U~ ~~l 3, 21S,00 . 'OOi'BOO --"'320!~OO -:ii;i22:2O::::::: ::- moe· __ .. ... 2~.OO 4,~C5~2 Ut Obio_...._•... _•••• 144. W2. .7.2,~~OO .••.• _.. lU., . • 21.00 2,M7.~ _~n.o~ 1,0,.I~.~:.~~ 1:>9. {l2 IS::' 50 

11th Ohb_ ._ ... •• __ WU,Ohi' __ Ui~.OO ~O2.00 1~.23~.~1 12.oo :X\OO__ I 7.3~ '., 

lSII10hio..,.__ .•• 

la'.6(, '23.00 ..--..-- 1 

,m.38 2:39,00
 

Oklahoma _.••• __ ._. __
 ~~: ~. • 200,00 Q, 382. 57 :::::•.__... 3n: ~I"r ~~~~I'-'--~:':': ~:::. ~Ur ~U~: fi 6r~KOn .... __ •••• __ •..• 61.00 19,00 

13L 21 c~, 00
 

lSt I'eml'j'lv"lIla
 2 ?!Al.'J(j 784 l,~~~ - ;"~~~:&~-'if~:~r~1 1~~'~ ~.~~::~~~~:~::~:~~:~ ~~ ... -".ii:7i 2t}~:m:~2 -11th PCLll:lyl ~oni". ....__ ._ ... '214. nil! 64.•\0 to!. {)() A~: 10, 2W. 7~ l. 32 H,. 00 ••• '.J... ... _._. __ .._..__ ... 550, 5119. 30 23Q PonIL'lyl"ania __ .••• ._. __-:' "'.00 214,00 

Roodc !llaoc1. ..•• 122. f,7 67,00
 

SOll!1l wolin". __ .•_
 '00 J~2 94 

:>6 21 1 :~.: (Y]oo~' :4,~.2 2, 1~: ~L..-_.~~'.:~ ~:i :::::~;:~t:'::~i:~ ::::~,:~~~i :~::::~~[~ ;u~ Ht. 801l\b nJwLr> 00" T~onass,e __ , ..•• __ ._ ... ••• _.. 41.00 ..., .= 2,65l!.ool. __ •• __···•· 64 774 8h 92. 00 S4. 00 1,789. 80 _. 37, 50 29. 00 . 2U)(; I, . 9 l't To'"'._.•••• .• 6,\.44 ' 5.\,00 3600 600 " ..... _. _..__ .. _... ... __ ~,959. 8 294. rY/ 63,50
 

Ulah__ ' ..•.•••
 2d T""..... "·'1,"00 ~, 00 ~:&:::::~::ii:~ ··-···i97:oo :::::::::::: 18 co --. In)~~ 1~: ~~: ~i \:.r",~nt.__ ... M.OO "00 SI: 00 I~: 00 -'.~2, 73~'-ill - "-i3, 156. 26 "'131 ii, .. "ii'00 ...'i2<.Y,)i •••- I. S7j,-44 7fj,'" 3~ 10, 9\~, (175. 17 \ 1'8'Wa.. •. _.••• __ .• g~, ~t' ".00 179,85 :>4,00 ' ".~ ••••• _... 200 75.... ..•. I'll m ...... _.... 285.()" 26,075.8," Wasbln~toD.••• Wcst Virglnia._ ••• . , .• _" ••• _ 129 215.75 8,~1I9741 3132 6B~1••• __ •• _••• __ •••. __ 1,'1\1'.35 ••• :l.1a~,s~~."

1,1M, 711800 2,94010 •••..••• 373.:5 1200_ ••••• _... \14.08 __ •.•.• __ ••• 1139,890.901 100.61 75, (j() 

Wi'eomin..••••• __ ..•.....•• 1,186. 7;; ,"00 )_ 12 DO 86.~1 4,17ll.51 

Wyollll]g••...••. 12.00 33.00 I I"" .. .. ... '.. '. I -----..----. €l6,roJ ;5 Ptillippln~ i.<lll'llds••.. 

49,g39,90 13,000,17 15,352:~L~,9f... 6.6 5~,006. 591"~~~~~ 75:~~~~:~ 29,[182.[1234/1,247,210.00 TolaL. 

--_.~--'---'-~--'--:-~. 1

100,001­

~,~

cil!al"B, ~12

Not 0"", ' OO~

c!gSro, 14 

Over400.000 Cigur<l:tes, 

clg>tr';$24; 'includlng 

in OICt<~ ,mall ci>:ars, N~t over o!400,OOO por lV.roo 'r.ll,llOO

dKors, V"r "-,g"'e\lo,, Il~uod.,

',OOO",'"sc' orfroction $ij 

DlIltrlM-lJ 

--------~ I----I----I---." 

~~~~_ __ _.. ii~~~r'f";;;h'.-:::::~: :::::::::::~ r,1~Oali(ondR ...•__ .. _. __••• __ .•• Oolorooo •..••••_.••••••_._ Oonnetltlt'Ut.__•. .•••.•••••••_ Delawar" ..•••• __ ••.••• _. __ ••.••• Florld._ .. ',_.... 

5~~~~~~~~~~~~:~;;;;;;;~~;~~
 Blhlllio"._. __ •••• IndiBlIa_.•.••••• ._ lawa .•••.. __ • •• _••••.••• _..._ g _._ __ 

Kentuclq_. ••• __ .•••._ .•• Lonlslal1ll•..••••. _. __ •• _...•... 

.Maille._. ...•. __ .. _ •• MlIl'YlanL••• ' .•••.••_.. M""s""h"-S~tts.•• _ lit Michijl:Im.•••• __ ..•• __ ••_..... 4IhMlct-'~8n ••••.• .. 

&I~~~:::::::::::::::::::::: UthMiSSJurL .••• __ " •••••.•••••_ Montana_•. _._ •••..• _. __ •••.•.•• 

5t ~~ . 1M, 00 !~~.~I ~}: ~It "";~r '. '::'i02~ 00 

31;1.76 19~,34 2:17.80 17,,"00 162.36 54.00 60.00 64,lYi 

419.44 296.50 272.00 282.00 ZI.33 6.00 12,00... •••••.• _...... 361-20 1.3RLV4 3,62L7? 

2, :;r~ ....;,~~~ ..-1~~~'~1"-';~~;'~1' ·:·i';~:·: ':::::.~'~ ::: K~~': :::::~~:~ :.::.~:~ .::'i-'i3:·~I.""_~~~~
 ~j~.OO, 721.00 604001 rofllJ 'OS'Z71 36~.OO ,';29.00 42~.00

l-l3.34 361.00 347.00 '288.00 ~·IIl.M 133.00 i'.!.00 198.0<1 :'S.34 72.00 10S.00 .•_. __ ...... I 1l>!>,33 40.00 r,O.OO 84.00 

:&J.M 100.69 73.fIJ'l' ... l61.04 116.50 144,00 "96.-00 1lS2.19 371.00 382.00 328.00 

13~,1O lGg.~ 280.00 318.00 3[)j.39 202.60 222.001 1~.!1O

~j: :f!:~\ :!!:~. ----~~:~ 158.34 9r,,00 00.001 144.00 1~.o.1)() 1200 12.00 24,00, 

TOD= Ill'''L1raO~L1''''TO-.... n,nU"1 .0100 I 

O"or200,o.)O

P1~ne~~~4; Mlsccl· 

lanoous 

50,001­ lDO,rKll-. of 200,000 wllectlono 

Itrl,OOO 200.t«I 1''''''W3, po"r relating pouod_, J"'uod., ., to tob~"""

~l2 IU 1,00J~OUO~' I or ll'al'tfon Uontbereol, tbercor, .~ thereof,16 

10000\'" 6CeLts I__'_'"_·_+ I_- _ 

_~~~~ :::::::. ".:: -:'1_':..-": ---' -.- -..~: _:::~:: $1g: ~I 2, ~~: ~~ "iiiiW5' 52 1~~ .$i~- .. ".- '::::.:::::: .'..i'-3S7:[.2 

1,571.80 945 n 2.00 "'~:::::. __ • __ ••. __ 515.95 l,12~.~0 ._ .. ._ 13 •••••••••• __ ••• _ •• __ •.•._ .••••••_•••• _ 

2,782.J'il .••• __ ••• _ 9600 ._. .•..•...••••••.•••._ 10.00 

2,1197.&8 •••••. ' •••.• __ .••••••• _•.• __ ••.. __ •. -ja30.84 6,,"14 

.0,072.70 21.42....... 014.f,2 S;>\Ol.<H 70,10 8,1I9IiS41 

119130._ ...•. M50 1.';00 500 "'.••.••. ••• •• _g,-l!\4.~O •• _ .••• _ :'IJ2.7~ 12.00 •• ..••• .•.•• .•• __ •••• __ 3,~8LUO_ ••••• __ •• '!\ll.oo •••••••• __ 24.001 64,()4 •••••_•• _ 233.67. .•.•_ 138.00 ••••. ••••••. •.••• __ ••. .___ 10 7,057.00 2, ~o:a. 22 201.00 an. 00 l~. 00, ~. O\l7. r,o ~AA ,\1 6,n,,~pl ~,)5 HLOO 2~00 WOO._ .... __ • __ . 1.02221 003.~0 .•• _._ ..•••• _ ... • • __ ._. .•••• 40 I 

lO,zn~3i .93.14 ~7.W •••• _~::::. •••• _ j;051'.32 31113~ll,4U,07J.00 11,247.25 32.20 194.00 )2.00 •••.••__ • 37.60 43 3, 1,009,2M.SB 

ro,081 881 24 Ir-B 00 • .••• Z4t20 616li:i 4,U33,8\l8.n 

4,7n20 11>00)1'••..• _.. _.••• __ ••.••_ 322.9~1 408,015.05 

-..~'.~:~- ..- ::....::~ :~I:"" ~~:&i :::.:::':: ::::~,:~i:~; .....::~,: 10,:i:.~~ ~% 2,411~1··_· .••. 300J '-'.•••••.••••__ __ 1 31.1"1 H4.07~.~4 S3lO_...... 3000 ••.•...•••••.•.••••... , .•..••• _•••••••• 15,2l'lIi.'" 

$19, ~t~: i2 

So 37~: 1~t ~~ J77,ll24.110 

lW,~.ZB

270,MP.01 

700,~~9.21

'.3~7,jC7,OO

6, :,JlitU 213.1)36.~~

I,W8,M9.81 

:l&l,8i>J.71 

411,820.39 

8,770, Illrl. 68 573,429.9& 

60, 361. t3 

" ., 
----

00 

TABLE l.-R:r;CEII'TS YIWM SPECIFIC' Sr)unc:r;s OF II'TEI<I'AL HEn~I'ITE, F[BC.~L YEAH E!'."DED JI:KE 30, Hl25, DY COLLECTJOX DISTIUCTB- e;".... 

'COll1illllCd 

Arlull.cmled huHer 

Dlslrlel. CoJo'e~, l'ncOIDfod, ,,, Manu· Dealers, M~nufa"· per J>~"nd, p.rlom;d, ToW potln(l, far.ttl,or., wholeM1e, Tot9J tn,.,.", $800 Golom<l TJnwlur,<1 Cclo'od Uncolorod ·Wrellll!­ .10 ""111~ Me, -! """t oJ,om,,-. ~loom~l" ~l,~"ur- ·olMmsr­ '000 ,, ~",ri"", kll !t'>f;ne, $~ ~nrl.llO. $4!l(1 garJuo, S200 'l'-'" . '~' " -------­ $5, ,'>80 3" ~.OO !3, 110. 67 $1D, 258. Of. •••• ••••••••••••••••••••••••••••••••••• 2, 700. H _ 

b, 7n M '1l>O. 00 3,000.00 10, 567. 7{1 ••••• _•••• • ._. __ ._ •• __ ••••• _

tt~~i;fo;'liia·.~::::::::::::::::::: :: .$33:~:is.-00 ... J:iiOii.'oo _ :'.~: ~~ 16, 7~J. 83 ; .•...•: ..•• ~, 100.00 

1~~oa:.:~:::::::::::::::::::::::::.....:~:::.'::: :....".:":. !,~~. -$100;-001' ~~:. 1,30fd~. J,250.1J2 

g~~~~~~:~: :::.::::::::::::::: 'il:221:00 12;.~~ r:! 1:~: -__,_c --82~00 ~'M,80009_,-, 6, 6!lO. 04 ~: 1~ ~[I: ::..:.::: :::::::::: :::::::::::.:.::.::: 11,221>.135 12D.00 ~,385. 04 4,068. 26_ ,2,'-I3:l.34 7,123. 23 •••••••••. •••••••••_•••••••••••••••. D'C':or,;,;o~.~c. .."t: __ . -------- c ' - .421. 63 ----i'-~ ..·. 0000" 2,lm,l-I I, -1-111 00 9\lll 00 " .---•••:::::::::..... 7:27il:.~9 ······-312:39 ::::::'....~.. ouu	 0,062.80 "2210.00 5;[;W.8~1 -I,3m.53 ~_<!OO. 00 ./-, 61r.6l!
 

,1,707.10............ 710.67
 '" f1l~I~~;::::::::::~W~~~": 4il,824,~9 1iOlD.00 1e,lliO.7] jiiji:i;g~::·"]1 

3S, 660, 54 3, 8&1. 01 'H; 238. 3IJ In1Ialln ......••••••••••••••••_ 84,H;-I.00 6,200,12 1,:aJO.OO 11,489.00' 58,519,20 3,8-11100 1-1, 93D. 4] r~wa .. -. _- - --" '- _---, _-- : .....•......•..•.:.~.- __ ._.1 34.4711M ,ll;OS8.37 

"'·I.lnc

La<ll<inll. 

~~~k;':::::

_. _••••••••

__ 	 

_ 

__

::::::::::::::: 

••••_. ••_. •••••

:~:,.7~~~~ '.!2,73~:00

•••••• 

__ .~~~:I:

••

932,50 

••••••

~~I

•••••• 

:'_6OD.00 ~~~I: ~'.:~~:~I 3.300.20 c·_ ,_I 12, 

25, 

'7,226.50' 

8,674.-40 

.138, 

31)2, 89 1l -···i;44ii:iio 

06D,00 

"·'4;567:60 

9,255. 

',71l6.67 

03 ~i! 4Z,30PDO,

11,9P3.:17,•••••••••••••••••••••

__, 

•• ._ ••·•• , •••••••• ~.~~,••••••••• /I.·!n.}'lsllJ .. ..•.•••.•••••••••_ 176,311.06 5,123.50 2,81D.00 13,.144.001 17,459, 12 -'·'2;800:00 4, 516. 67 222.0[>1.35 • . _. __ • _ 

M ...""husetls••• __ • •••••••• . 2.00 7,771. OD 1,200.00 144.00, 21,9711,S7_•••••.••••. 11,000.00 4,';, OP'. 071, ••••.•..••••••••••••••.••••••..•••.•c~.

m Mfchi~o.n. __ •.•••••••••••••• 1,!l(Il. 25 . 'lIOO.OO -18. 00 36.052.02 ••_.;... 15,375.00 "".-ITI.2~1 . . _ tth MI~hlg"n _. _..••••••••..••••..•••••••. "_ •• "c_~"'c 22,653,01:_,_ ••• _••• _ J3, 738, 39 W. 101. 4(l~., ••••••••••••••••••' ••••••••••••••• •••• 

Minn~18. •.••.••••••••••• 6,551.25 1,800.00 17,057, 23 •••••••'..... ']-1, 38.'l, 37 1,000,6-1 1,70200 ~f~~~'i'__ :::::::::::.:::::::: "·"00;070:00 "'15;22i:00 ....i;8iiii:iMi -···~:t~r 15,Un 71 ----··iif,o:oo 2,3.\0.00 

6th:'l-lissourl __ ...•.•••••••••••.•_ 12,950.00 6,412.50 600.00 OHS,no 18,882 95 _ 086. 71 M<lD!llu8	 

Nel,,""kn .•.. •• _•••••

_. :::: ·"··'i',;8OO:oo ""ii:~5ii:00 "":'600:00 1,747.17 999. 03 •••.•••..••• , 350. 00 ~ : ~g R!~ ~~~~ ~::~.~ ~~~ ~:~: ~:~~ '~~j~ ~;: ~~~~; 15,281.08 OW. 00 7,660.038 Nevad. _..... __ . .••••••••••••.••• •••. •• __ •••.••••••••••.•.••••• __ •• _ 25-1.00 ••• _ 200.50 N,,,, R""'l'shl,o • _._. _"_ . 2,09D.27............ 2.000.00 ~:~: ~i:::::::::::::::::::: :::::;::;: :::::::::: I'!"·~"'!o""'r_	 ll, 43n. 66 _ . 5, 000. 00 

6lh Now Jm"l' . ::::::::::::::::: "·"28:539:65 "'45, 729, -10 -i,-8OO: 00 ......o~ii:oo 22, 625. 89 __ ••••••••• _ 4, .00, 00 N~w Me.~iCXl. __ •••••••••••• __ • •• •••• ••• ••••••.•• ••••••• __' ._ 783.21i ..•••••••••• ,133. 34 ht N~w yo.k.•••••••••••••••••••••••••••••••••.•••••••••••.• __, -' ••••••• 15,3JO,25 •.•••••.••_ 2,000.00 1~t ~i N[~~~~~~~~,::::?~~ :::~~~~~~[~~:TI

l::F&~I~r~.:.::::::::::::::::::::::::::::::: :::::::::::: :::::::::::: :--- - ~t ~II~~~~~~~~::::I ll~~I, ;1:~:~\1:~~~~~~-::: ::~:~~::j::~~:_~~~~~~:~/:2~: 'E.~fl~~~~t:::::::~::::::::: :::::::::::::: ~~~~~:~.~ ~:::::~~~ ::::::~~i.:~ 'tm~i ---"'480~00 t ~~: g~1 ~i: Iii~I~::::::::: :::::::::::::::::::::::::::::: 1,-121.98 ••. __ ._..... 1,700.69, ' .---­

NorJ~ID8kotll••--'-'::::::::.::: :::::::::::::: "'22;0i87~00 -2;250:oii :::--••-.- 18, 338. 94 ••••• - - - 7, 150. ~:l rg, ~~ :~ --- ---..··1··-·-·····1··-······· 1st ~... 25750 60000 21,m4'. a~t25 -I-I:250.U7::-·····-- •••:: •••:::::~:::::::::::

,'1,',h g~l~:::::::::::::::::.:::::: :::::::::....- Ig, 110: 2,1 1,2QI1: 00 -.- 16, rot 07 .••.. ",0",,35 ",820.50 ••••••_. ••••• .\•••••••••••••• __ •• _ 1l,755.24 _. __ • u..... 18thOhlo._...._........	 ···-······2:g;]:iiii l'l,\I'J'l.I' 2,(1-10.00 3,:183.34 21,371.51 •.••• ••••••••- ••••••­

g~~:~~~_~:::: ::::::::::::::::::: "'·""102:00 ..--3: ~04.':j(j -.. -'600:00 ••.•--. g, 247. ,2 .••.. - ~: ~~~: 1 i~: mri···· $32: iii ····802·50 :::.:••••• '··'834:60 

lJlt Yenll3ylvallla__ •••••• - - .. -.•••••- l~: ~g: -....---.... 666. 07 5, 756, 18 _._.... ._.... ••••••••- •••••••••­

12tb Pen""rlvsnla __ ._..... 11, ~48. M .•.•• 5, 016. 67 16,26(;. W . _. -•••••• W ••_····· ••••- •••-. 

ifgo~~~il~d~~lo...-. --.....--...·······31:00 :"T<i5ii:5ii ····i-400:00 ---'-"2ii~oo 3, 172 7G _.. __ •••• __ • 1, 1XlO. 00 ·10,07,.26_•••••• -- •••••••- ••••••••--••••••••'" 

South Soutll OaTolina...... Dakota.... --•••••-.-•...- •••• 33:007: ---••••.•. 75 -.-	""m: 50 .....-iIoii:oo . :I:&ii'00 } 8: ~.:,;]2: 00 . ---- .-•••• --GSD. •••.00 - ~.: ~,;. "" "" ~II :,~:, l,~:. "0 ~11~~~~::::~~ ~~ ___ _ ._ _ _ ~.~~~:~:~~~ ~.~~~::~~~~ ~~.~:_~~~:_:_~_ 

Isdl·T~.;r::::::...:::::..:::~:::···· ;;;·700:00····3:.145-00·····-;,00·00 8'lll.OO ;:~t~:~ l,~~gg 3,216.68 47'992.341 -••••••••••••••••••••' ••••••••• . . __ .. ._ ..." 1.04~.OO 2,138.66...... 1,5411\8 3,6!l(133 ••••••••••••••••••••••••••••••• 

Ulah.•_.•••• __ ••••• __ ••••.. _........ -- .•••.•--.-.••.•'- ,,,,., .,. ~-M 1,OOD 00 2,f.5.1 B8 ••••••• -•••••••• -••••••••••--••••••• 

Vormont._ ..••• •••••:._._ .•.•_ ---•••••••- '~-.'(-i211~2~ {t30:M "-'2~882'-~ 3,006.68" t7,19747..... • "'-' ••"."". 

~!r.,.,,'o.;;.';;:::::·_·::::::·_·_:··:::: ...::::::....:.'.--','iii,--;';." ..."'eoo'-00 [4, 3H :!.l I, 099, 00 4, 100 01 21, 171 25 •••••• ••••••••- ••• ••••• •••••••'-. " ~'u____ ------.-----. ~~ --··i';~ (k) P O~l 70 4 200 ~ll 16,048. 71~'."•••••••••..•••- ••••••••••""'.­

W~ Vl,glnia...•••••••••_.... ---•••. - "'io'~:!S-oo -"'-i,"soo'oo ". ~\:637 82 •••.• n;696ll1 46,1\62 56 ."•.•••••••••-••••••••- ••••••••••••• 

~~~i::__::.:::::::::~:::....... l.:I31. 93-."- 85 MO: ~2, 54 39, 93t. [31'·'··',',':~,·,·'_:",I-,~:::::':c~~:.'::;J·;,'~~",;"Ci""':I-';'~.~..;7:~:;';:~r",~,~o~~.',',i:;;;:;~,1 .;~ 10 .;~~~, ~;"";~~, ••~~;~
 ToW..	 'I 1 

'''.1 ".,.ti 

, , . :, .,..,.. . ' ": 

" 

.'­

G· ~' '" ,•. : " j 

'c.11, C J '1',) , '\' .,	 ,? ' 

.,. ,,,. ;"., "..... ,., ,,;,}, ,r: '.'+-1,4, ." • 1l··1.:.. ~{	 '" 
T"BLr. I.-llECEIPT!! FnOM 8I'EC1J'IC SOURCES or INTEIlN"L llF,VENUE, FrSCAL YEAIl ENDED Jum,; 30,1925, liT CQI.LECnON Dr!!Tlllcor,,- o:;l') 

, Continued 0' , 

Pro"""" Or r~"ov8te6 Filled cll"",~ bul'er 

Documentary 

M",. 

DlstrleUl er., !lei•• of MRn· Do· Man_ C~loII"al

p" m",U pod,· p"'duce ... ,.. Bonl1!. ""P­ Playing 

pound! ufac· "b. .lu'" on any Tolsi ,~ N'rol, R", Total ital fleek !ran~[e"" oarl'la, Yo: tu,~rs. LU,-Ol'S, or reo "<chango, oen ponnd, To.' I ( l~nls St'l1l~ issue;, (-Qn· on Meh 1'"' padr, '00 "00 I','ck· sal", by 'W., for I ,""nt ".,."n"",, 8100 01 10 Cl'o,",

Wi each~l(ll) pI>8!TIlll.qtors .to. (accord­ fnOll vnlu~ innh.. ingt~cla"" or fmotlon or I'aetion and value) ther~ol, lhereof, cenl." l ""nt

• ..;~, 258,J $~l. 70 •••---·1---:----1--,,-,-,.-,,-,-,·, $77, ~06. 79 

Zl, 587. .17 23,895.07 _.... ••••• 1 ... .. ... ;11, ~2. 74 58,113,'3.1 

l-l0, 180. O~ ~i: ~l~r ··-~66.-G54:ail····--·iiO ..ii "',ilo:ciici:7- 8~i~: 138,744. f31 m.950_ 0 11.LOI.16 •••• •••• __ 11.800 079,\I!I!l.~

61.078 Ii 1'34, 41Q.04 &~lS.16 1,618.10 9l6.iO 23fi,8i"~_(13

101. 227.29 Y1.Wd.57 ZI,2H.H __ ••.•• __ ••.. 25.[), 220.073.30 

f, ~M. 381 M. 8;~. 19 J. 481. 1'l)'1'" __ ..__ _ 7lJ,"~(l 77 1, OM. rot" 22 211. 1\2[" :J8 _•••• ••• _ • ••• •• 10. 00 I. 2t~, t71. (10

09,f>42, 8J, 118,205.70' 844.71l __ ••• ••••• _••••• •••• lWl.N~_2l

827. 94 4!l,44B.92 1,001.84.••• ••.• ',~f,I.r.8 63.3.10.23 31, &32. 4~; ~,06.\.1'O I 39. 8\IB. 2!l l~l,T.H.13:3 J. 818. 00" til ---iiiii:~5:i",i8 -2'-80:;;045. I:; H6.78" 40 5,3(18. f.2l, 65 Indi ••••• -----.--.•. - -- .. '--.... ~)a 158,00 1,040.13 1ro.372 1):1' 74. SOL l<.l 1.~j4_tillil "'. ' 142,7S HI0,131_30 Iow8~·_-:::::::"·-""'· -- ...--....-- ---.... 6,:'<]:!-O.' ••• __ .6.2'12.0.' 215, On. ml 117,038.63 1,008.28 •••• •••• __ 117.~ 334.3~.1'~

Kan,'I3. _... --.-i7~i'oo -ii.:00 -"$iiiz:00 --•••••-2ii'00 --~·OO '--iO!l. 00 160.317·7\11 74. H4. ~2 15" 00 _ __•••• .•• •••.. _ 213, '!Jia. ~!

K~8tuekl' •••• ' . 146. \1;;.1.13 40, aso. 47 17d. 8,1 _••• ". "..... 1B~, 112. 45 

I.<>ui'lu"a_ ..• __ •• ···-1-···· "1,613.07 3.733.8;1 •.• 20.00 l~i.76-l.8S

~~: ~~r ~il' 1i8,2.'f.I,&I 5.31~.13 614,{I{I2.19 a'\~71l.ia

~:~~1ii;"(i:::: :::: '3,"837'-00 -ioo'-oo .'ii'-oo;;:Df, ::.. --...--.::: ::::::::: :::.....- I':'" 72.1~2, 99 1l.460.;(; 173-121. .... . .20 8~,B<Q77 117.3or.. 335,302.i4 2-1.017.28_ ••• •••• _ fi_OO (76,ml.~'\1

firt~r~~~~~~~··-- -::.-:::: .-:::.- :::..-:::.-:.. .. ::::.-::::::: :::':... .... :.::.::::: 487,80l.04 ~:rJ:250,611-----••• ----. 2.701.1.'>1!.63J.1T1 441,413:3. 12,,," 603, ';21 \14 bt1J,OOZ.80 :;,\bll,95 __ ••• __ ·_~1726,fi1~.18

Mln"r."'tQ...::::: ·3.4w'08 'jm oii' 3 009 08 •.• ." ••• ." •..1 ... .. ..... 7+. 4n 47 03, 412. 67 2. 082. 42 •• ••• •••• _••••• 131, ~'28. 511 

Mlssi..ippL_..... ••• ..' •• :. •.•••.:::••••:" ." •••• •.. ••.• .••• .••.• "'1'
 '111.356.113 

1st Mi"ourl " ' "..... .." '•. ••. •.• ••..•• m.2UIl S6 ,19~:m:~I. 2~:~:- ..~'-~::~ _..... _,~~:~ b~~n~:~~ 1 ,... "Ti.MI.8V, 2~6. 778. 70, 18. 590. OIl, 23, S~7. 2lj 330. 00 ~62, 127. Ul 

r:'b;~r~~:::..:II.;;;:;'J" m 00 1, ~;~:;;I. ::::::~II :::/::::: ":!::::it ool··~·~I ~~.~rl

~f~!;'1c:;'~;"·.· f:..::::: :::::::.:::::::!_ ::::: ::::1:::::.:J:::: ::::: '. .lIb "''<'w Jor""Y... ••••• •••••• -'••••• ••••" __ •. 1...• _.\ "'1_ --- _ 

~r~t~·y:;:l.:"::: ...:::::_....::: ::::::::::11:::::::::1'::::::: ::::::::: ::::::::: :::::.. . 2J l'ew Y"rk•••• ••••• 1. ."1'.. -: ' -- 7JO fJ) ••••• - ?i~:oo

~J New york••••.••••• __ --I""" --- --- ---... ---" """1---.."..-----.. 

~i~t~!;t~ :::::::~~\ :~~~~~~ ::~~::~~~~ :::::~:;; I;::::::\::::::::: ;~~::::~~ ~~~:::: ::~:~:::: N,."~~,Do.'.'.'.".'... . "'1""" ..' I . '" '." ". 00 . '.'..'.'.0 "0 

1011\Oh1O....... "".. ••••• • •••• •••••• ••••• •••••••• ••• IlthOlllo •••••••••••••• ' • •••• •••••• ••••••' •• • •••• ' ,.... 18th OhIo........ ••••• •••••••••••••• ••••• ..•••••••••• 1138'3 II~lI8

Okl.hon-m•• __ ••.•.••_••••••, __ ._. _••• _"_._ ••• _. " _••••• _ • ._••_.______ 

7~, m7. 12 7,055. 30 .'. _._ _ 4. zoc; l8: 118. mi. 7;, 

~f~: ~~:: *\..-'i4:f1ii~ ::::::::~i~ ~~ ::~:~~::-:~~~~Illi~ ~~ ~1 12, .\l0, 8~._ --- --••••-- - -- --••••' - --- - -••• -- - - --." 40, 815, f)2 J%, 004. 89 15. ?~1. 18 ••••• __ 2.369. \13.3. \l'J I 2, 623, 9G6.,6 

63,0,0&3 ~H,40 1Z:;:oo 318.!W, Il,. 7J& 77 89.:\)~.17 2,222,(6 __ ••••••• __ •• mr.,oo: Hl.31\-'.83 458.b2rJ.OO1 ~9.055.M •••,."••_.,.. MIG 07l.l10.56 2~,r,{iJ.30 • i31.00 ._ ••••• ••••••• _c_ .•• ' Hl.... 101.78 1 

1. 3;;: r~ ~~ 140. 009: 13 "..__.__ ~~: 1~: WI·I. m: ~~ ~9, 81 I. W' 1. 219, 18 •• _••••••••• __ ••••••••• __ _ 156. 320. 60 

Ml.301·.7!! 60.0;7.3(; __ ••••••••••• ,147,80 7il{,722.S4 

7J,1~206 12.~7S,06 ••.. _•••••• __ 0.00 90. 70-1. r.1 9. 0~6, 54 _ ••••.. __ •••••••.. ..•• 08. ~3D. 7d 

1 JM: ~~~ ~~I '..-1;i,4ii:si ::::::::::::: - --i~~~:. 1~: m: 

?r~~~SY·lv·aDI~: ::::~ :':.:: ::::::: :::::::::: :::::::':: ::::::: ::::::::::~:: ::::: :.. ' '. iLt~: l:>th P<"nsylv~n-!a ••• _••,'. -,_ •.••• •• _. •••• •• bI, 298, .\7 

23dPen""~I'·.nia ..•.•••_ __ ..••••...•_. ..•...•••. _ 172,m.QO 

Rhoderslond..•••••.••..•_ •• '. ' ••.•• •.•••.••_ _ ...•... 10, 07r.. 89 

f\outh Oatolina_ ___'_'.-.... __ •••••.••'. , __ •••••..••••• _ __ ._•.••.• _ f8, &%. 22 

~~':.R:.:~~:::: .''m:00 : " ..Z"~:00 :::::.::: :.::::: :::.::::: ::::::::: :.:::':: :..... ~~: ~~:

.~': 'It!:~I: ".~:: ---~:~~::~ - ~~:~\ ~s·,m:~

I~~: ~t r: Et ~t ~~ : - 62. 24. ::::::::::: :::::~;~,j ::~~;:r~ 3(,;., 051. 56 (00\ QW. 8g 2l1J. 14 •••••• __ ••••• 6OB. ,,75. 4°11, 4." 854. 99 

~~: ~:,~: ~~ 61~: m. ~;'I"-"- "266:08 ::::::::::--. -. '121:i28:[,0 J,~: ~~~: ~~ .\2. 281 21 7,400. 05r•.\~ 11, ~OO, .'27. 06 I. '110. 091. 48 7 417 1\4''l), 8',0 3,~ Q2 

30, mi:J U~II

:~ ~I
 37, 304. 2(11 42.380, 5ll' 62.81O,~81

~9,oc,\I.5S

173,~~c..j3.

13J,913. '12< 

1 1st Te1ll.'l_ ••••••• _ •••••••• _ _•••••••• _, •••••••_.. ••••••.•••• _ 4n. ~25. 01 :;9. OW, 58 41l& 141 •••••••_..... I. 182 '-"- o:.:l.326.:l3 2J Te"llS••• ••••_._._ ••••••••• _ _ ••••••••••• •••••••••• _ 9-1, 740_ 11 7~. 287, bl •• , ••••••••• _1 __ ....,.." _.. _: ...._ '111. aT<. 02 

.V~~oill::::::::: ::::;:::: ::::::: :::::::::: ::::::.:: :::.::: ::::::::: ::::::..::: '" - 3~: m: &; ~; ~~: ~. ~9W2U ::::::::::.::: ::~::: ::::::: .~: iWt: ~~ Yirzlnia. __ ••••••• _••••••••• _ _. ••••• •••• •••;;,;._;;,; _.;,;;,.;;; .~.;~~._;;,;; BO, 9,,>& gg 111, ~~I. :lS ~_ zn 26 """" . ..... _ _ _ 19~,. 600. 83 

WashiDKlon.__ ••••••••• _••••••••• __ ••••••••• _ _ • ••••• """.., "" ~.., llJ.i,YJ5.J!I 145.142.07 I L:,~7. 21 ••••• 000.70 253.821.39 Wes! Vlrg;oi•• __ • •••..••••••_ ___ .••• ••••••• •••••..•••• _ 105. 4~,~. <15 27, 1ge, (H 5, .\O~. 3[,1

•••••••• , ••••••••• __ 1:18.757,99 

Wlsoof'!ln_ ••••• _ ••••••••• __ __ •••••••• ••••••••• __ ••••••,, ._••••'_._ • ._. 146.81S,::I\I J&J,948,37 • 1.14~.1D 7.60~.43 .4<J \I'l), 517. ,,\! 

~~'~~;~:~~l:~~~t: ~~;~I:~~~~~~:'~'; :;;:~~~':~~_I~j:~~~~~~~~11 :~,:~~~:~: :~~:~I :~,:~.~:i~ ~:~.: ~~~:-~~::~; 20. I!::::II;~.:~~~~:-~ :~~~;,~ ;~~.: ~I' •.-;~'- ~~,. ~~14V, !:: 

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••• • 

__ 

TAIlL"i: 1.-Rt:GEIPT8 FHOM SPEGIPIC SOr:;RCES OF INTLRNAL REYENUE, FISGAL YEAn ENOL.:l> JUNE 30, 1925. BY COLLF,GT10:t DISTRICT&-­

Cont,jn\led 

Aul,omobll" 'rlro" part!;, or (lillo, a."to- - a""'S"<lri"" for m~blJ." EIIld Ilu!omobliea 

motor eyries. 8ml motor '~ll"r~(']],- ~:..ol"s.2~

per "'lnt -

DIsI.rlrt.,­ . Clg~r or Photo­ ,. ,Fi'oarms. . l,rllelr~ nnd - '(1iim(,,~" . cign'ol Ie graphic films sl1.II" and outomoNio and I.",,"". hol~("'and and pbl.rs, c:I.TI,ri~~o". w,,~on" 10 nor "on[· . (jp.,r",,:c( lOl"lrconl pl"es.1Q 3f>/"""nt per cent 

Alabama _ Afloon" __ .•••• __ _
 

Arkansas........ 0
 

Lst C81iromla-. •••._.•.•••
 6th CIlliw",,,, ..
 CQlorndo_,_o •••••••••• 

r...,nn~ticnt•••••_.•••••••• D<llIwBre ••• . Florida••••••••••.. Gtorgia. 

TIawalL 

." .. 

_••• __ . _ IdlIho.. _ 1st IlUn~i!.

__ • .. 

• 

8th JUjnols.... • _._ lndi3D8 •.... __ 

JO"8 __ ..
 K8osaS _•. ,, __ ... _
 

Moine t:~~~;~~~~~:::::::::::::: . __ •.• __ • _ 

:Maryll\llll ...•_••• _ M""""ohU3')tts. •. _. 

lst :\liclli~"". •. _.. 4th Mlehlg<III __ .._.._••... 

Minnesota .. "_" ...•". MississippI.. _ lit Missouri. . _ _. _ 

6th Mislou,i. Montana .. . __ .. ..._ K""rllSka __ " • ._. 

K""n,ja _ X"IV U.mpshiro .•.....•.• J~t Ne" Je""y_. __ .. _..... 6th New J<ll'ley __ .. ..•. New MIl1\oo. __ .•• _ 

."'yo'tl<•• _· ~,1 Ne ... yorl<_·.. __ • ,3dN''''york._•.. ... ·HUJN''''Yorlr. __. ••••• _. 

iJ~~ ~~;:: }~~L:~~~~~~:~~ Nonh COrollo,, •• _.____ 

!I[iolf:i'C---~~
 g;~;~~~~...~::::: ::::::::: 

1st PeDMylvunla... ._ 

~hl'~~~~~,1t:.~~~--·-··.. llhQdeIsland ..-_ 

,t8,~M.i~r·· ..'·'.72'83~.4sl' 1,245, lIW. />5 '. >t', m, 1/4, 54 ." a~2llS-H 9fI.540.~1

M,2fl3.Bl 17,761.07

1::1':; ~~ gfJ: 8[;g 1 

'.fI, 200. ~~ il. 3\2. 87 

.JH~W:Jj~~
 ~: ~. ~~ , 2, ~. 378.U7tl.~.1 108. 094. \~

~N~?~ I~:~.~: 2,777.7< 96\i,30, 

~~~l~ g~~~~~~.:.._:::::::: --·····----:ii.-05 ..... _~~·_::~~~:I

J,~n.p~~(t~. . 3, ?l7. 30 --,-"'.i"G7~."601 -:ld '1'0'11.-' ...._. 9,C~2,32 l,2(,13.69 

' Ul~h..•.. • ••• 277,17 n50 

.'.:lIl!l,I~I.SI·f;" ". HI, lin 00 " --J08, 1l,1. 15 2,712,7~!,.~9· 10,505.00 

4g,59~.u _ • 

~g;; f12: t~ ~~gg~: M 7t& ~f~ '''ii3;nr~

flG,OU.OIl, 

,~. lnO~

t, i(JII. 51 

\lllIl, \(17: 11 GJ6.:'.lS.H 

88, ~o)j, BJ 

2, 70,1, ~95. 2.l 

e,~oo. 2'iI 

4, 9~S. 88 32, Ii05. 14 

1.101.M 

1. OlS. G5 2.9'7,073.89 

M\, 6g3. 00 7, OM, 743. ~5

1r.8. 7\lll. 81 f3. !.!S. I, 31.7<~.lQ

O,Illl~. 2~

11,027.71 

75. ClOG. 58 

l.-I32.971.r,g 

76, {f,2. 1~s. G4 C,IIi, B58. 10 

2H,133.M 

1,41l.'H 

002, {57. 87 :8, Sl~. 110 

471. 2Il 

85,497.16 

)2~. Oil 

13.1;'17. f.9 

2<38. BOO. 47 

'1/.1, &.'JJ. (tj 'M 

~.Ot~311 3'00\l~~~ H7~~\ 43~.1¥Un )7.916. \ill 15,5:l1 f,', 2 ~..., 0:Il - I, 85Il, ~I~.~~

54,259. J8 I. 16 54 ~I"" . .....__ .._..__ __ .. _ J 00 

,~~~il-i,~I~:'~:;:~:-~:::' -~;;; r:::~:;;;
 of: i1~: .- '2$'iii -----'';;00;,- ~' .---- :::~~ :~: T -.-- '';:,j2 -----'--"i 761

-.....-. -Iii:iii 

4.00400 4.60\\011 ~~7587

5~~ 1,46Uf,1 2-1211 

l,'~ ~l'~~;If,.. ·....j·a5 \ .

5~3, 7;'7. 66 I, M8, ~9 15223 "---19. 553. C3 439. 48 

4~,::m~ -----iJ:j.. OO::~~:. ~::·-·::t._·-· --..--. 28,573.63_ __ .• __ . ... _._ •• _ 

4, 13~. 50 -- ---, .--------- -.­

~~: ~~: ~f" :::&~;~ :: :::::~:::::: I•••:::';Ii·io.:ii ~:':~:: _..~~ ~~ 2\1.17;;,47 ... .• • 4-17.4~ 3, ]f,~. 00 , 

~2. 82~ 6\ 758, US 

J'nu~ 2T~:gl . 25t.OO 967 

-- ----•..--­

:::::::::--- --.-.------';:83 .. • __ • _.... 

I 2,218~'... . 19,!lIl27' .• __ • __ ._ ... _ 3.00.c __ • '-lioo"'-- Yermont __ ._. 44.)1 . 32~.27 . B),!;.'l8 . .. ". ._._ ..._.__ 10, 103.00 

Vlrglnta •__ ..... 11.477,~J 9.14<.851 21,117.91, 1.35. ---••-.----. " ---- ..---••-- ..--- -- ---. -",Oii:i.5 

2,{I{1j,71i1.1l\ 

lrn,~3l.H

~: ~.~:~n 6~. 9~4. ~1

:lln~~
 7& ~~~: ~~ I, 105, 31~. I~

5n:i~~:~~ 3~.~Pl·M

~U11: ~~

l:: ~b: g: 43,740.02 

l~,fJ33.B8

11, Ml.ol4 

M:~~:~

WMhivngt~n •.••---- __ .---. 17,.~1~).H, .:. ,6.037.~ .~3",~~d,.:f;l----.--- •... - .680-25 ._.". .__ ~5,l.tl.3r,

1:lfi~!~~:::: ··,,::~:-~-~'~;il. ,,:~:::~":,~~: '-":-:::, '=~::"j;;;:;; ~;;;I,:,-,::,~,-,~~,-,-'-;';1,-:c,:c.c~c,:,,':C:', :':': ,, 

.­

, ' "1' i' '" ."-" .. '! ._bt' 

" ".' , ""1 

, , _. ,," HI,', lo''' .,. '.' T' 1>' "', ~'r ... ". , :.<I"PO '\I -., 

---- - --- - - -- -- - - ---=----=
 
1'lID1.); l.-REClill'7B FIlO'lll SPECH'IC SOUD(";J~~ 01' I"TUI1\lIL Rl'.'I'ENU:r>., Fl!IClIl. YY.lIll ENPI:D JUNF. 3f1, 1~2fi, llT COLLli'''I'lO~ D""TRll"TB--

CDilt,inuca 

~~~~==~~~~~=~==~=======

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Dl'll\nnlln °l,hnrl IMj~""\\B' llnl"""1 order neou~

""rl'<}l. 0 blanks. co]J(,cllon' ToWI J".Il3m· per hun. rt'lnUn~ '" (Io~" 11 <1 ..<1, Cl 00'00(1"" 

SHIUO $2, 40!l, f.I 

21.04t "ia 

l2ll.3,1············

2.0.\10 6, 51??-l 61O.lI7 0, 152. ( .•••••• 479,16 518. 00 6, Zl!. 00 01.71 6. 444. flI 

If>2,OO I ~. 3\11. Q .cnntef,I"llL_-........ 00\1. 1 1 ItB.52 1.101. 12. 00, ~.15 18.011 •• _•••••• _•• 

~~~~~ ::~~::::~~:::~~ J2.I.. 00 4,13d. 50 H2.27 •••.•••••.•• :::::::::::: .29. I))" 9,010. 25 llBVl<'I..•••_........... 12.ll.l •
 13g.00' I'll. 32 t'tun ... __ •••... _..••••:: •...•••.... l2O·00I I, 4"'l Ol& "'" 

1st nUnnls••••_.""". ro, (Hi. 34 

fIb [Ihnols••••_•...••••:: 1,137.1>0 

moo 24, OH. 63 363.11 iu;I···"·· •••••••••••• ...·~ 10, 111157 12.1..3<1 6Q. 00 nd!:lM 1,2-15. 151 14. 11l.\. U 2.58.SO . IOWl•. _.•••• __ ••••••..•• ' •••••••••,. ~16. 001 12.8SS. {H 171), l~ 1:11\. ~I

F:~kY::::::: 7. 504~_ ,f, 12~~· 7~, III :::::::: ·······Bil.·ro ~~, g, W.. 1l2
 

lI-r:.'[~~~~~::::::::::::::-. I 3::~~ :32, 10: 5,063.37
 mlORs:l .• 3,:137,111 '.'" ill

Mcrylocd _02. 00, 3, ~'?lI, 43 57,""! f>2U 3, .•••. .-....•..:: 1.r,~~.4~ MS,OO, In, 'J~>g 55 221. to M7.li.\ ;M.OO 21. I"~' r,n M!,!:'~"llu8<Jtt.... __ .••••• 2-1.ZIl'.:.I~ 313., 6,Z!,~"m

~:~ :\WO~,'WCl;;:: (;23.001 ] 1. 33B. lH 213. W 0,00.',_ 00 :::::::: ~~::~. ~I 71.110 ••••••••••• _ i\lfnnllOOla __ •• __ •••••••• 10.1.12 S2l. OC lI-lh,I"'IPDI.• __ = ..:: _ . 2m, I)) !:~;:oow~' lO<l.O~9' 1,~7~.t>tI "'00\ J.3S~. , 106 2, 'l3O. ' 1m Ml&lOUrl._ ••_......... 3,1li\l.S4
 "'.00 ~.r'£,. 11 203. ~,I». 00 alh ,\U...""I............. 9'11. n,
 

Monltlnn S, t.'ll. 07 1&..:lJ r;,;7.1. 69 .• _•.••• _._..... 1.8:1: 1,6l'II.H K~hm.!kB __ ••• ••••••• 100111; T.S.OO 6,0'22. 7S 'r-:~~0<1~._

K.w 1Io'Q(1!5bire......... ... . "'_'" "11.~;

"r.s, 
 

~g:1 12.m 

"00 2. WI. ~Z8.

00

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~t ...'~:~ lot Now 1",",,~·........... 3:\4. bil
 ~: ,;;/ i;i- lith N~ Jerllc'l'_•.•• __ ••• ~,Ir, "~_ 00 3,1/3. 541 m.oo " (/(14, 00 7(:3. 14 2, OW. 00:

,.. 7 _7_r__''Zz_, 

U, ,;'A 00 

1, 1M. 2~

I), 12'l. I~

11,44'.'1B 

12,661.117 

.~g 5~: 119 "97.25 

726.00 

Opium, 

roeal~nvl'S,

eto., per 

OUDce or [metion

tbe'oor, 

I ""Il( 

JC1l'dry• 

....a'ebe'. 

cloch, "(C,. 

Of sale p,lru. 

5 P'" 0:'.01 

8ru1plme, 

J'BlnUllll-', 

ato"ol 

~nlc 1),100, a lJ'r C<'lIt 

• DlJtrlcto 

AI.bIWB, ..•••••.....••••.•_••••••.•' ArllO""' •••••••• __ •••••••• $;\.52' f,lm,o". . ;;';" ,t aUfomlll•. _......... g,~

~l\ CnlHnrn!n... .•••••.•• Ill, 019. Z3 c." 'rado ..••••. 

_ 

. 

_ 

'. _...."l.. ". f> ' ~. ' 1:':'(' ·-t· , J <l .,.,.~ .:1 ~I".'. r ,,~ -_1. , - [ ..\ ,... ' " ·1 ' •" ((ooil"'I"<' ''''' ;\ , " I', 'VI ,. " ,. . ~' r"'11 111";'" '.. ­I' \ '''' ."",''', 

'.~.. ..h ',_ '" I)' L" 'i.­

2 
TAllLE 1.-RECEIl"J'S F~OM Bpf;CU'IC SOl)IIC.ES 01' IN"r?J\NAL REVENU.E, FrsC.4.L YEAR ENDED JUN): 30,1926, IlY COLL)';C"r{QN DIST~IC'I'S

, CoJ\!illucd 

l------,----------------"-'-=-'-'-'-U-",'-'-'-'-'"-'-'-'-",'-'-"-"-'-'-'-"-',----T-----,----,-----­ • I~ , ·_"_','_· ,---I Bowling I O!I=~M ;~h~, I 

OOrporblJolll', I' olla~"l!, Shootlnll Riding forbl,. pla..,ure for each ~I.OOO hHliard and .ollcrJes, IlCfIdemle!!, (ilCeordin. boa\.'l. ~Ic., Total • 

cnpltnls!ork BtoCI. OlIllwm· pool tables; SllJ $100 to """tlng acmrding to over $5,000, II $6O-i!300 pown,$loo bouse, ship. $50 for each olley capsclty). 100gth e..nd o Mel or tahle, $10 110--$20 tonnngs " o , o

AlahlrIQl .•. . $U9, 88.\. 6~!--.-.,-,-,,-.-"+-S2 ~3." 42; S~ 00' $450 00 Ill, ~~2.5lJ $100.:r. ..•• __ ••. _ ~31,222.03 $491.4 ~,MI\.92

Ari!4ns._••••••••••. 6.355.59 •• __ ••••• __ • 17J,H2.16 ArknnsM•••••• ....••••••. 13.370,07 205.02_._••• _•••• _ 23, (JIl7.117 ••••••• '_.". 239. :179. 53 1st Coillomis..:::••••••• _. __,_ 3,~m:~ 27,~OO.301 }',An ~I"" 95ll a-; ····2.ij~·it21 03. 572. 00 7£H. 67 . $425. 00 42, 48\1. 00 .5. 1M. 07 . 3.213, 00l.19 

•

• H.',WI,OIl]' 1.~~, /lW.OOI - BJ~ 111 ....·- ... 1 16,159.25 - 70,59 .-",:-:--"" 

6th Oa.lifomls..•.. _ 1. 761, 3~3. 10, 30, 100. 35 1.075 12 9\15 St 2711 St 46, «9. 23 13, .\45. 81 1, 931l, 0l7. 17 W

Uolorado. __ ......•••••••_. 834,476. 98; ~, 02-l.li31 2, SOl m 50 001 ••• • ~~~g n~:~~~1 ..__ ~~~~~ 20,305.991••••• .... ~1Ia,9il8.33 ""

o CODDretkut.•... •. __ . ,,-' J~. 5i~. 31 27~ 911 6~. . 27,MB41' . 7.~.~, 1,365,251.49 z Dol, ~,toI.07.,. ~.::: ll)()'u ...lro .•.••........._.• I.r~:}~:~·l' :'flcii21 J~:~' 1~:~:::_ ..::.::. 3,1&6',J l,m.~ B:l2.72I.W
 

Fllin<il_.·•••••• _•.• 442.491~8 2.351.72,,' 737.50 ,1((1.00 .•••••_••.•• 1.1,&11.70 lll3.J5 110.68 24.69.'\,],.14.430,.'>1 rol,lI7o.12 O~orgla... ._ ......••••••_ ~7~.U7.B9 0, MO. Ililo 5,016.(;7 ~.M 300.00 10,.72.20 40.00 I I16.43 22,534.16 2,331.03 727.0SEU2 318,838. 39 l. \15(). ~3' :loo.OO iOO.OO 200.00 . 4,387.00 1I3.~.j __ ._••• . 24, 010. 62 SG,OO. 35.1, Zl5. I>l o 1~~~~:::: ::':.:~:::.:::.::::: .. 1-l~.2JO,90 09&76 ss..q~4 __ •••• ,', 14,544.19 274.00 •••••••.••• _ 6,407.941

",_, ••• " J71.1IU.19 l~t lUluol•.... ._••••:•••• ~,o)m.MO.OO m,"'79,2\1 5.lOO,~~ 8ii5:ro···'i'-~:oo 97,171.05 JI.5W.22 7,4'ZJ.484.fi5 " 8th Illinois ~27.1;<t9.22 ~,:'62.o/l5 4,352..\3 ••••• _ ... __ ••••• __ •• 1~:~~ ~:~ . __ ,.••~~~:~ 22,021.68 1,385.23 510,318.00 IndloTII. ... _.•.•••.•..... 1,171,911:04 8.821.~U 5,35B.<l-I •.•••. __ .• __ .•••.•_ H 224. 72 ~35.'31 ••• M. /olO. 47 2'11.\. \>/I J, 320,347. 83 lo"'~.c.•.•_ ~91,~02,2ij 3,615.1J,.' 3.~23.77 ••• __ ••.•• _ .••.. _•.••• IJ, 214. 78 372.21 • 27,802.08 MI.OO 1m. 55l.74 Kamos __ •..•••. __ ... 1 I.O)4.W~I~ 1,856.90 ,~.288.30_••.. _.•••• __ •••• __ •. ~1, 40R. 22 . 451. 31 :.:_•••••.•_ 27, /H4. 471' . . I, Ollll, 847, 40 """tucky•. ..••••••••• 7:>1, 782. O~ 4, 106. fi7 2. 100, \1\1 ••. . 3~,254.401 173.75 •••••• .•. 31,33\1. 71 -.j~,;00 810, Bl'l.5Y 

Louisiallil _ ~H, 27& 09 :.J:.l, 7Jl. 1l 2, 721,' --'iio'-oo'" 2)~,·.j:i 19;342-50 ~.J5 ••• _••••••• _ 27,778. B:: 4, 64\. 58 BB.'i, flO2. 65 'IIfoino._ ••••. ••••• '418,125.75 1.5,\6.25 flIX)'~.o 600.00 ~tI(i~3 ·19,l<.I2.M 140.1(1 •••••.. ,, __ . 32.358. 061 2, 862. 33 400. 741. 07 Maryland. _....••••.••. 1,~'2,B31.r,0, 10.415.50 2.7~"67 8r.:l00 1l2\l17 37. (,3" 98 338.35 76& 711 18.503. OJ 12. %8.12 l,.'llI7, 520. 68 

MIl.SI.r)lusett,.. 4.260,015.34 ~1.g()!l,71 14.819,18 1,6.\000 2,(130.00 114, 033. ~~ 702. 52 600,00' 78.416.62 33.057. 42 ~. ~&4, 2R64 1,t Miebl~an.•....•.... "' 2.1lII;,~lJ21 5,SSB.34 4.~U6.li9 Gil2 '0_ .••••••• _ i6. 478. 21 2M 20 822 001 41,273.83 13.0,10 /H 3,0,',I.1J37.W jlh Michlgan•• _ ' 33,3GS.80 ]~1:67 __ ••••••• __ Igl5982 2.111.95 1119,781.51 Mlnne.sota __ ......••••••_._ i~;~n~~ 21:~cl:~ 4,~~:gr; ,', 'm:1~···-'·3W.·;; 76.000.38 347.94. 417.5f\ 32,15127 1,4!j;j.06 2,329,93;:>') Mi!>$lssippl._ _ ••••... 11".135.~2 5;027 :IOCI,til '100:00 5,261.Ili 1\5,00_ •••••••• _;;.;1 21,3n 06 152. 25 2Of, !Mil 2r, Ht Missouri..••• _ 1.702, 218. 7g ~,2~2. 10 3, 310. 8~ 397.50 7&1.5\1 . 32. 741, 3?) 300.05 100.00 36.192591 256..';(1 I,lflO,Nl-l._31 nth MIssouri .••••••..... 772, 3~6. 17 W. 502, 31 0.045... 50.00 378. U 21,90o'~1 215.13' 13000' 22. Wl 83 _••••_ ,39, 5\H. ~l MODtllDr.•••••• •.. 2'10,280.03 1.624.88 1.189.17 195,83 ••.•• _•.•_ ".moo '""' 1 ~;~~~~::::~: - ­ 373.351.&1'. 4,850.82 2,713.10 •••••.••••. •••••..••• .3~.,J7g. 93 155.0l ••••• _•••••. 1~:~~ t!. -·-54.-i7 ~?:~~~:~ 41.0::0.43 429,18 mo.oo_ ___ _ 1 3.44~.9] •••••••..••. ._._••. New fIaml'shire••..... _ 11>-1,21J.SG 1,OO\l] 1.150.00 ••••• . ••••••••••• , 12,188. SOll 111. 671 ....._..._._ 21:m:~I----':n~:ii" ~:~:~ 1st New J.l1'oy __ ..•••••••.... 19.955.13 61.1.02 423.76 32.008. 74 ~,48& 64 1>l~.Il:.l~. 4.~ ~thNowJcl"6el'._. •••••.. ~,1~: ~~, ~: ~~: 1i ~'. \m:;~ .··..·i7S:oi ::::::::::::1 46.0.\0. 33 388. M 500. 00: 71. 787. 18 3,894.51 2. 2S:l, liOO 25 

N.w MO.lro.... _••.•••.• ~_._.1 69. L4l\l. f>; --····ii -. --..·..7R'~ 1st Nmv York. __ •••••• ••• 1, 03~. 325, 44 1, !7Q,~.lQ

1.1,12\1.01'.83 "'_"I l28, l,ti;;:1 Q";"'l 4, 4.m~.' 6.\D r3.7:;4. 1,\.000, n:i!r~I~I' .....4~: ~~I····· -7n~~i ~~,~: ;~~...~t liP~ 15,05l>,~Vl :I()

::,0,870. 114.61 40000 85,lZlOO 28,43~. 4. ~7"J. M2, 84 

Hlh New York. •••........ 1,123, 9n Cl 3, 0&5. U 13Q 200. 50. ij tJ:: fg~L::::::::::::~~~i 4.702, 00Il. 01 7.11.1.113 ll,all.~ 1~5. ~M, I 31, 9"H. 21~.86, 75.00 83,412.17 0,1>50,' i. 252. US9. 89 

21,INowYork•. _ ....••••••_ 69t,511.19 Ii. 310. 4C ~. 517. 92 34,1~t.73 158.351 235.« 21,987.99 7,718.~1 703.872. 19 ~h NawYork_ ...;._. __ ••••. I. 301,'04. 35 10.003. 5.751. 20 i~ Zl-" -'150'-00 ol4,4!1.\02 42!<.~l •..•• __ . 18,00.1.68 3,913.M1 1,749,035. Z1 

North Carolina. 85~.IU.&1 6,203. 13 1.120. 00 1St. 17 .429.2" 9, 2'l7. Cf; ~Q 00 276.2.>1 29,925.11\ I, 1j(IO. 00 908,157.~6

North JJakotl>.•... .••••,_ 79.332. 28 nl.&1 301<.M 100.00 •••••••••.. 11J,~1>'l.79

I, MJ. 323. 77 11,!lOO.6B 4,321. 6Ii 200.00 100. 00 ~m~~1 ~:~······ioo'-OOI 1~·.Mt~~'···U~7i:7S· 1,11~.~19,()()

lllth Ohio ••••.•. lstObio.•• _." __ •••••. 31,067:13 218,34, ..... .•• 1l.310.<9 1,587,75 795.0111.00 

Ilth Ohio.._ 7411, 331. \l8 ",917.50 I,M'6.67 5O.00_~

31. O:lll. 23 102.53 •..••.. ,____ 1fi,:l95.11 00.00 145,133.03 

I~t11 OhIo.••••• 

60<3, n~:<lI1

3, 029, 13~. ~J 1~:Mt:UI H~:~' ----250~OO·· --'421i~ii 85. 435..';2 1>11(1. 8,\ l, 093.42 ~2. 914. 38 I. '!lO 3, I ~9, 0:'1. 73 Oklahoma •••• _•. •••. _._ 73.1,614.30 I,OO"flI; 5,MO.~4 700, 071. ~6

476.824.5] 3, 109. 11' 1,300. 00 --····ii5. 00 --;..'500'-00 ~~:¥,l,:~ ~1:~ 21ci~oo TI:~~:~. ~&l'iiJ 518, 1.\7. '1'J

~~"~~~;';'ir"lv',,:nlr; ::::::::::::: ~,50J3.W5.11 35, 831. 3~ 14, 682. 93 I. 25:; 01 2, 123. 77 7·1,133.37 ~13.M 500.16 47,844,44 H,62033 ~. ~1l5.1\~. \lg 

lzth l'cnn.ylvllDja.~._. __ ... c. 7Q4. 713, ro 1.23\1.17 100000. ., ' ••. 27, ()S~ 13 • 201. 07 ._. 1e, 709. 53 181.501 7~1, 731. 93 

23d Pnl1n.yJvnnlo•.• _,3:13.392- 44 6.643.34 7,591001 100.()() ----- 9l4.·2~ 110, ~18. 7,1 433. ~l 34,901. (;l 2, 128, 50 4.493,113.80 

Rhoda Island••• lI/i7.578.~B 2.437.51 17()()00 50.00 100.00 15.7211. \10 170,00 200.00 17. 3~J, 08 l2, 727. 00 70'l, 043, M 

South CMolIno_ .••••_._ 4.311.61> 40. liB. 43 r;. 400. 52 I. 228.1JlI ~42, 455.,39 

BOllth Dakota.••_ 312,347 621 

73, 8W. \I<l 100,530.73 

'reDness.., .•• M3, 18t. 2B ::~*_ ··~;;::1···::.~:~:4 :::: ~~: ngj~ 21~: &; ---270'-43 4: ~~ ll···'i:4i~'-5il· 610,443.97

1.052.757. 121 17. 1M. ~I 6,91O.M 3.410.23 3, 191. 71 8.210.53 401,93. 40,(1'17.98 2,7!17.18 I.1M,9M.54 U,H\8.~\1 ~,151.&) ._ ...•_ 1.420.27 2911,39 •• ' •••••• _._ 34.4'l:l.32 320.00 880,21473 

1.t Tex",._ 

Utah. ~" T~<",__ ••.._ m:11i't,; , 1o, 3::0. IS .~5.00. ".. ·4,WiI.[;l ._••. 331. 847. ~4 l~~f~ .1,m81-·····45ii~oo .. 7,4~1.23 05(,7 930.00 ,13.101.39 ..•••...••.. HI, 678. 00 

Vlrginia_ ..•• V",mont. 119,016.68

1,058,777.92 4,211f.7 4.77Lft7 2,~0231· 517.50 31.7Y7~4 '2T,1.~4 30,301.31 1,'53l.42 1,139. 8OIl. 08 

WMhlnRton_•••• 1.061.79300 8,085 5& 7,8'.2.97 2, 3~ &I _, 1,300 01 -l1,30196 250.01 232.09 2~.a.17.34 9,098,33 1,167.702. 63 

W""t VIrgInia \11;1. ~iO. 47 '.39,048o~ '163.7e._. __ • 20,083.55 +3.17 \,016,633.82 

Wisconslo .•.•.••. ••••...• I. 4Sf, 77Q M 71.674.73 . 2h1.67 ~31,371 34,198.e~ 1,~65.78 '1, 61Illll:'. ~4

Wyoming._. U8, l>51. 160 8.\185.22 57.93 • ._... 9.047.08 __ ...•...••• 138, 2SIl. 57

Tob!.. 90, 002: 594. I.;~~I·:~ ::~I:~~;;,~.;~·: 13 :::~·:;:~~,:I 2, 289. ~). 181Jr, 5:1:1. 10-'-2, 01,5. 44 1,8&, lJ7H31 301.4M,82 9~, 811. 15l.l'JO

. . .'" , . 

, l .v.,-f· I,.. .,. 1'. • <

'., ~. . .n .1", •

c 1'-;.'·' .

""' . 

, .. '<" '" " ... .Jr-..' .' ':'.'-';~ I ~;' ,J ........,'""": 

t,~;.••" ,.. •. 1.-'~r' ." 

! " 

G<'nrw" "1 '". i~J.&··%";· ':Jo,,,- ,il l .. J'· '. 
00 

..

..
 , 

TABLE I.-RECEIPTS FBOM SPECIFIC SOURCES OF INTERNAL RElr;(!;l<iUE. FISCAL YEAR El'iDED JUNE 30, 1925, liT COLLEC'l'ION DII;TllIGTS- C> 

Continued 

Ml9oon~neous

Sold by , 1 Roo' Tbeetllrs, plaooaothcr theolel1l, ""''"' gardens, roDl;l'rr~,. ,than tho eto., In LeaMl~ 01 cabarets. Ml~<al· r.tr. tor ticket office, exoess boxes or I ftC .• 01 Dues.soclal, Intornal lanc<lu., Dilltrlcte ....,'1, 10 ond50per 01 the &<lots in Total '·h~ 2I'J .thl~tie or Colledlons revenua Including <l'l1ll.8 Or tent of tlle «,gular theotors, (all sou""",) .~Ulb- etc,,10 pM <,<,ut· ~llOrtlng unM. con""ted ddinquen~ f'll(ltlon ex=" Total Total eh",gnl, dUb, over rorohlbluOfl through to,"" col· lIshro por cent thereol ch"r~€<I, l;i ,,"nto $IO,\onuaUy. OU"t~"," lected limIer when over lIOOordlog [ltiee 

Buell 

of 01 the tor ~aeh lDp~r cent "m QrnOC~ rapaaled Meents tolJ1~_ usual lOoonu lL\w. ole. 

} or",~h

I cen~ , omount· o,,~s, price .SOpe,· Or rrllClion , i" ,', . theteol ~~" cenl " . Alabama._•. ••... $10~. 400. 511 . .$«, 897, G2 U47,3~,!~ $4,3g/\.41 •• ••• _ $20. JP.I. !!, $25.091.54 19, 4~O, (lOr, 01 Atl'ana .... • ". X, t,~, 00. ~ ~ :::-::~ :_~::::~:: :: :::::.:~ 3' -- .'i17. 80 , 10.031. .10 . (3, 2O~.,:": 2.495.a."l. • __ •• _ I, 3[«\... 3. Sifo. 12 1,707,5J3.16 Art""~",,.. __ •• _..•. _ ,.22.717.38 " 72,385,54 I. ,~" I~ . ._.. _ 25, 370 24 :::'11.021.39.

1 6,:1-42,21'.1. M l-'t (:alilo,lIla._ •• _. O~: ~t ...i~: :li4:iii .:.-$iii:05 --··578.··· ...35;";.8i·M . 2'12,~. 35 1, 290. 904. sn &,105. Bl $\17.35 514.129 01 ~211. 302. 17 GIl, 300, 140, 4~ ~th Calir~rnla .•. __ 

i;;;ii: HH,063. '~; 1,377.64!i,H ~,~12.11 36.[,0_ :·4a.81~,22 M5. 'iii.7. 26 1, f175, 79-1. 85 1 3. 22(l ~" 90.31 121. 77~, 39 M.381.:l81. H COlorndo. ,.•. __ 100. 30J. 77 _.. 121. Iii ·--iii.-oo 230.61 Ll.8Sfi,15 248,557.94 1.0'17.85 'P. 28 141.7'1.44 H.21~.JIl4.11 208.1WI.2Il •••.• __ ••. _ 2~~.76! 2.00 1.515.8; lStl.~IG.M 481,223, .or, 7". 8~, 00 1.30 !>'l. 20!!, 00 aG. 931. +18. f>3 C",mooticu!._. ._ Delaware. _. __ • • 2'1.21& W • __ ••••• _ _... 3Q. 37 .294, ~~ 1:l,~oo.!lG 41,813.20 :no.OIl •••. _ 13••34.M 13,700. (14 !l, ;1I1i. ~7. 79 }'lorlda__ •• __ .". •.. 2'1~.900.67 .•_•.• __ .••. •. 6,095,1'(1 M. !,20. 84 345,526. 41 2.480.76 \\. 74 I~. 400- 041 17.08.1. M 2D.1323. no. 75 Goorgla_ •• _. ••.•. 2IB.Ol9.W .•.•• ••_•• __ •.•' HaweiL. G2, 62!. ~~ 28o,on 00 12,943.19 l~.1n '516. U9. 70 529. 212.~o l.I. 200, '"E. 18 ••:. __ . _. 41.139.87 ...•__ .,_ ._. • -,- 275.1l8 12,.'>89.~ .-.J, 995. 91 1.447.00 4Ell0 3.108.28 ~,£03, :)l; 5. N9, 800. 3n Id:ilio . •• "_ •• _•••••• 1.629.99 0I0,4l'1.82 1.343,09_•• "_ 0.440.16 7,789,2:; 1. H~.1,1J7.1~ 1st mina"'. __ .' • _ 2.~: ~~: ~~ --'-28;427:64: -c.8l.I. W ..•:_:-::.. M. 2Il~'-84 913,441. n7 ~. 9)L, TI~. ~l 10.128.70 1,O2l.71 n-\.4~5.51 7~5, r,08.1l6 18T.8H.5:JB.&" 8th Illinols._. _._•.. :.• l76.718.1ll! •••• _••. _. __ • .••• _~._•.. _ ..•...• _ 1 40.337.22 2J~. Ofl4. 1 3.219,87 •••••.. 73, Gil7. 79 75, B~7·1l81 13.988. 281. ~~ Indiana •• " __ • __ •• __ ._ 119.009. 'J:I ';115, 133,9 8, \180. 001.--.--.- •• 131,114.001 110, O'H f,9 38.448.429. 25 Iowa. __ ••..• .. _ ~~;~: :::::::::::: ::::-::::: :::::::... --.... iiiii:40 93.436,68 ~10,+l9, oa 4.522, 75 2.38 151, S::I1. OJ l:i6, 3~;. 10 13. 5.5-1. 24.~, OB Kansas ••• __ •• _ Kenlucky _. _ 46. g~~, 1&2,853..% 4, 9611. 4')1' ..'" --.. ~1, 923. 2'1 rN.8'~,67 17.379.5N.40 ~~: ~M;: ~1 ::::::::: :~: :::::::::: -'0;444'-~(l -..'3:2[;i:2o Go,OIi? 300.446. 29 ~.!.()1!\.1 . • Zfo, 416. 71 35.GI7.54 28. 214. 320. H LO\ll,woe ....• __ •••• 2frO.405.:Ill .••... _... _ .••_•. ... 6,781.51 ,3o, 7M. 52 338,030.31 2, 0,,1 (J'), ~'90, 61 20, :n4. 'Z1 :11. Mo, Ill! 17. 2:l2. 001. M Mainr .•. .••_•••• _ 78.542.53 __ ....••..• • __ ..•_ . __ • ••••• 31,673.04 llO, 215. 57 2. ,00 00' 4.22 20,565.15 23.31U.•7 8. \!20. 20Ii ~5 Mary],n~ .•.. .••• 8S9.48I.~~ ;,OI"Ti 238.3.5---·6\16.15 7.392.91 220, s.,~. 82 1,122, &S,\. 12 2.35<1, dOl 108,35 208,007.42 211, 122. 171 ••\. ~fl'), o~o. 38 M(l.~,"ehu.~tl;.. _ 1. 1l89. 194.•0 ?,m.16 •....•... _. _ _.•.•• 47.128.56 48J.35'lJltl 2,204,001.42 4D. (j{l(.. 72 70~, &8 757.321. 32 'roS, 091. fo2 118. \.lO(J. ~SJ. 22 l"t:Mlelll~Rn .• __ . 1.026,'2U.. OO-••. "__._ .... _.. __ ..• • S8.891.1I :;]~. roJ. 37 1,3I!2,JOO.+l 400.00 b75.62 Zt.2••,2'1. 05 253,503. r­ J~2, ~"o. 9~0. 111 oth Mieh,gO.l'- •.•.•_ 117. 5-13. GO •••• _ MlnneootR 00,331. :l>l 167,875.07 1.1-«1.00-------._. IS. 1'll!. 30, 14.7&8.39 1::'1'7\~1~.1lot ..: .. . M issis'lppL ._. __ •. ]~:!, 7H. 22 558, 3OfI. 00 7., 2,10. 02. 74.415,82 ti, '~l. 2]~. ro 7. 7~11. 54 Il, 219, 5-1 4.00'),777.11 1,t MlseourL._._. _ :E:~~: -...;~~~~: rs :::;:~~ ~~ ~~ -~:~~;;; ::::~~~,::.:~I &, 571. \Ill M, 057. 47 ~~:gjl·_---~:~ 149, !If.7. 61 7:<i, 7.">4, 7~ 7,501. W . 219. \17 213,!Y.'7, "6 220. 81J. W 40. r,oo. 07:1. r.2 Gth Mis!!ourl. ••• _..... :!iIl,008.16 •... __ • .. ..•••. ••.• " c "" '!' 98, 131. 38 800 207. Q 3 272, 50 ,._~_ •• _ . 85 2;3,7J1 88 MO. 27 H S~ IN. 71 

. ". . 

'iiffrfj~;~~~:':_' ~~'i~J--:-.~[ni!:..]5'::( :"W,::: :l"'~; t:~~~I~:I:!~I.;;\'\'~11 ~\~~\ 'l~W, ;~~~\\
 ~Cb!''',· ... Jers"J"._ 71J715r,~11 .•• ••• •... 7,1'.:1679 2>GJI;70\ 971.380.85 2~<.rm.'I') ...•_ 7~.3"2-1'1\ IIIl.J05.13 90.612.912.32 

;~t;;;~~~!~k:::::::" 1. 3ni::2! ~J . .. __ ·---i~7·6:i _.:: '--ii3. 630 ~S 3\J~ tJJ 1,~: l;~: U ~L'i. :::::::::: I~r~: In 1~ ~~k 1 72. ~~~: ~~: ~~ 2rl Jl.:ew York__ 317.720 00 40, 294 52 J2, o."l~:r.1 7.995;0 17,393 m ~1\. W7 34 701.537.2-1 ee, 10 ~'1, 5m. r,r, 4, f>SO. !l55. [,9 4, 627. ~72. 3'\1 ~1l.ml, 417. 75 

3d )I,'e'll'" V'.,k._ 5.891,318. 75 &8.22'7. "I \161 7~ 6,285.03 157,107,91' 7!.il.851. e, 8.0. r,,\~. 08 2. ON. S4 H7.OS0.701 149, 155. 54 l:;rl. :.10. :;;\l. 29 1 Ulh Kew York_ 1i.'l1.,1,18.oo l

• ..••••...• 18.166,"1 32~.I:'JI.(.. 876,347.14 3•.~10.00i:-·-:~~::~.1 &'.479,9~ 91.789.90 4l.~8'l,~~\.19 2IstNowYork.. _.____ 218,648.27 ...•__ •...•. . ... 8•.169.·.4 72.835.\l9 300.N>4.001 1,581.46, ,,,,,,.•, ~;.761.19. 29,437.02 11.01~.I\Ili.S8

28lh New Vork•• _•... 4-117.]79.2'! ...•. • ' ••121'171~2 177,213.~3 665.5~'l.611 1.930.001 ~.20 (1~,+l2,12 71.376.381 3~,897.WI.W

/" orth CarcIinB 00.438. 6C .. _._. __ _ 72, 353. 42 Ir,~. 792. (l,; 726. 27. _. ~. ~35, 72 29, 361. 99 11){;. MZ, "75. \-; 

~tr6~j~Bkota-- 8~~:~J:~······-······ ••.•.•••..••. 4.-(.16\ 12~:~g:~~ ~~~~~:~ '3:l::~~--' 3~:I~:~~'1 4f:m:U 40,::~~:~~ 10thOhlo••.•.••.. _ 9,••15,2,1 ._ .. _... _•• _._ 1300 .•••.••_. m.HI6.17 1"",M1.'t! 1.7.'>\1,47 •. H9.3m.~' 91,IW.III 22,353.224.37 

IJthOhio_ 157,09<\.141 _._. 47J.211 1.1AAOl 65,532.21 r2.'•. r,f<'.71 300,00, .••: 22. 024. 6S1 21,'lH.!18 12•.103.328.47 18th Ohio...... 915.848.49 1.(ll1~,,2.,..... 1~~:' 8,95~.74 2.'l~.430a5 I.J57,320.86 12.2Hi7P ~41.78 219. 1ll!J. 38 232,33~.93 67.553.563,98 Oklahoma............. 129,738.6,1 ~~1I61 .. _.. ...•. •.. 69. 428, ()(I 200.or>6.26 3.001.00_._, ... _••1 ~73,178.45 4J~.~40.~1 '11.021.795.10 Oreit<ln...•••. • . 11ll!.1lr,o.P' ••• "_""" 243.53_•.. _._.,. 2,508.1.6 42• .l04.7~ 233,968.10 1.tlOC,38 . 2.89 1(\().~4R70 167.~~.97 8, 22.'l. 841. 'n 

1st P.lIf\'l·l~nnIL•••c I. 3~~, 5fi7. 04 4.21)1. 10 • __ .'•. ' ••, _. 10•.'i69. 47 501. 720 2~ 1.8M, 053. 83 15. ~rl5. ro 3110.73 525. <43, 99, ,&4l.169. ~2 '4H,28I.456. 55 IZt!lh"n<l·l~allla._ •• 233,147,:;2 _._. ._. __ •....•__ 819.75. Co4,!>'l5.16 288,8,12.43 4.~w.'.15--.---- .•_ 'n.339.80 31.&31.04 18,!!09,.172.\1\1 

~~c:;~~W:~d~~i5~~;:: i~~: :l"--~'08~'-OO ::::::~:~: ""~o~'-io f;~: ~~ ~~: g ~~~: m: 1~. ~~. :.:21 ~·.~ fo~:~g~: &tIl ~;~~ ~~ .iUl.I:~: SoulhCn,ol1nB.._..... «.78~.&8 •• __ ••••••. ...•••••..• " •.. _ 1'.4Ol.21 62.l!18.89 l;71B.oo·. 11,7J6.ll 13,434.11. 6.~2:l.JOO.M

South Dakola ••••. . 4,\.~:lO. 67 _._ •.•. ,._ .•_,. _._._ ..••.•_._ •••• • ~.1~" 00 00.000.74 478.44 .•_.••• 10,526. 50; 11,004.94 .. 1,1\1\1. li1,41 

Tonnes'!OO.:_. ••• _ 150.!lll'J W .'•. _. ._ ..••••• .. " •._•• _.__ ~" ~37. :<0 'Wl. WI 7n 16, 03B. 84 •• _•. _c_.. 40, 133. 115 !i6, 172. 'ro ]6, IH~. 67J, 31 

1:tt:fce::.:::::...----. .~~: ~~: ~1--·:ti29~ii~ -80:8~'-ifi -2. ~~:~ 2. :~t 7g:~rJ: ~~ ~~~.~; ~: ~k?J ..._::~~~~ l~1: ~12: :~: :~:~~ ~~~: ~~: (I rah ••• __ ._... 17J. l>W. III _••.. ". .. __ .. __ •..•_ 21. SO 15, 285. 04 186. 317. -;~ 1. 314. 00 . 70 15, 3~0. lJ 1 17. 1153. 81 ~, 147. 237. 16 

\'o'mon!..••• ._._. 39. 2M. 02. . _•••.••. " ._. :.-:: 132. 2{1 ll, 170. .')\1 W. 61J. 50 225, 00 __ .•••.. _. ~. C57. 10 3.882- 10 3, :l4O. !l3S. 83 

Virginla__ .•• •••• _ 177,!!(J741j""'" ._______ 73.897.56 251;7'04~7 ~,.lM.5! 10.74 21\,117&49 32.5501,74 48,628.:n8.9fl 

WMhingt<ln__ ._._•••. _ 300,07934 .•..•••.• .•••. '/0,120.01; 93••119,'4 ,407,~!IIl.83 21,13~.30 ,. 220.04 52,98904 .• N,Il45.M 15,158.704.55 

WestVlrglnln....... 125,'7&7~ __ .... c.. . .... 30.059.21 1601,537.95 .,3,472!)'J .••.. -"_ 8,9172b' 12,3!'9,31 1r,.~76.11534 "'_'.m....... m.~,,, •.'M .........m..... "''' H<.""" .,-"."'.,".'WM eo '".''''' ""~UI ,".'~.'M W wyomln~ ..••••. .••... 25,22Il701---•...• : •.• _. ,.A1,~:o.28 '2(.,4,10.07 J.896.4I::·.'_ 20. ll83. 07 22,871lf8, l'~,c.~8~9

Phlllppma "leadS•• _ ' •• c. ,46. v5 

Tom!. ..... .... -~,-~;~~~~-~; --~~~.~ 00. 3~:~~ -~.'~;:.':~ ~:~~'-'216. 30 8. 6OO.-'~·~~1·~; ..~.-~~;-~~ --~~~,-~-~; .:;~ ~,' ~~ '~~';01i. 875'3~ ~~:~~~'-~7. 4? 2, 584, HO. 24 • '- . , I" 

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:/1 I~! ,,,,T.; ',"', .1"'., .1.1" c" "I 1f.·...'.'I ..' "'iI' <,. I! <0, ,I•• ',.l·p'" l- ... "-it , , . .t,•• '. ,. : , I' r, T, l,· "" •1. ,.., ~.:".,. I)'· ...·n' ... ,rl~ .,'. " ',' I.'I;r'.Fo' " .. I'J , ~( " lo'Y,O , ".' J)l~ . 'H.J. ".<: .,"'1 ..-1". " • ,. l' L·'" (,II ·'.:,j'.L 

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4 

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T"lIUl 2.-RECEIPTS F~OM Bl'ECIFIC SounCES OF IN'I'ER~AL RE\'E~UE, FISCAL YfJAR ENDED JUNE 3D, 1925, BY S'l'ATES CoMP~{BINa

Two O~ .Mo~I1 DIBT~ICTB; F~OM THE STATE OF MARYLA~D AND TRE DISTRICT OF COl;lnlBlA, WHICH CONSTITUTE T~E DIB'l'RICT o OF MARYLAND; AND FlI.OM 'l'HE BTA'l'E OF WASHINGTON AND TRY. TIlR~ITOl!.Y OF ALAHl!.A, WHICH CoNM'ITUTE THE DIB'l'l!.rcT OF 

WA~HINaTON

In('Om~ tM 

D."eru~o spml' I· I 

E'taw­ . Olfts­ dlallll.c1 lmm- Splrlm BQtll~d ,Still 0' j,t"""leT Qf transler 01 " R""tln.~l lor BIilt4l 1 In.bond 8Pllrklh'1l netcalilte.. . any proP­ spirIt> 0' "'port' .pirlt..: "inOll" .' OorporBUr>~ 01 d"""'enUl otty by gilt ,Indl.-ldu31 Total Otb., wines. "t3111~; . elISe ""rdI31s, Fruit, '.'. por ' , Frill);'.. I'b'ther mao ,.. molo"""'; gallon ~",. st~g"' etc"

per MUon, l.rla1~; per per L 5Dnd 10 l&n"nbl iMlon, gallon; ,0 <~1Il", "cot3 100nnUl to II . 'j, , , $2.20 .:. ~311on, '2,20 " ". $6.10 $6,40 . U' .". --------O~.-- -----_._----'----­-'_._._­

"" .~'	 " AI..I:... _•• _..... _ '$01.917.!l8 $128,~55,a2 '11>1,373.20 •••.• .' •••• " ,_ •••••• , __ ••••••	 • •••••• , •••••••• "••••••• CalilorniD. . _ ftl, 324. 03il. n. 52. WI, ~84. 46 n. 88t, 521. 21 ", Hi~i-33 -i143;7r,r,: 74 $174;282. 9; $1, lil OJ5. 85 __ •••••••'. _ ••••••• -. ,..~~ $1, M4. 00 i~,gM.13

Dis!. 01 Columbl.. 5, TIl2, 674. 25 0, 711, 860. 58 I~, iB(), f.:H 83 416, O\l~ IJ.l 32 8>8 <'"I, 1118.00 " Iltip()!s_." _.. : 80, 705. all';. M 72, ~Q, G1tl. 01 1.1ll, m, 51 J. M 5, 137, 3JQ. 0\ 7,~2: 950: 74 ' --·Ii:li98:Zl1 5. IO'!, 500. 93 ••::::'::::::::::: ::::::;::: $i23: 00' . "161:iXI ioo; 5ia-'34 

MlII'Ylsnd•..•.• _ I2,4~U,31~.16 12,564,290,(>6 25,110,61J.a2 951.136.36 :;.1,417,00 ,_~_ 1,1fl2,m"7 _"O_" ••••• •••• $l,I43.1~ •..•.. 8,m.OO '1,~14.~7

Michigan.,... 03,87fr,goo.&3 36,ll92,405,fj7 loo,8!i&402.W '5,<)~!I,471.81 332, 1l1l,01 ."""",_ • 483,14~.~2 .••••.• __ .•••••••• _ .. .:, •.• •.•• 26.72 M!=url..•-.•••• _ 2S,44(;, 2110, S3 H,02I,294.BO 4~,4~7,~73.63 1,II1i3U15O IJ2,~q8.1lO .. _._ .•••••_ - 431,36(142 _-. ••.•••• __ ••••.•. .••••••. _·__ 16,0flQ.OO .4,~79.00

New!"","}·.•• _, ... Jl,O~,872.M 33,116.1.55.29 M,I~7,017.83 8.001,003.24 304,2S;g3 1317 36 S&1<l.~2

Nol' YorL.••••• _ :m, t2UOU~ Z94, (1&0.. 02ll 05 496, 700, n7. 73 34, 3:>1, lOS.07 2,'217, 724: 83 ••ili::io'7:76- 0.187: 402 76 ·$5~. ~,{ $i;i2li:(;7 'i;'i~~: i>4..ioi.'oo'1' 2,-iiJ4'-cxi S!!<l: m. 53 Ob,O.••......• __ ••. 53.035,~11."1 42,4{1\l77040 9~.~26.11l,87 4,179,27I,.~7 138,681.1.4 _•.••• ----- 2,2Ol\617.00 •••. 1.. " · .. 2.60 Ev.iS.OO 42,329.g~

T~=l;:::::: l~: m: ~~:!~ I~: t~: !~: Il~~:~: fit;K I?: i:m:i! ..1~; ill: I~' .....~~: ~~ 2, {I92, ~~:?~. :::::::: :.::~.~~:~~: 1::::::::::I::~~:~r:~~:~: :.:~:~~~:~

'Includlug lhe 'fe,dtory 01 AJ..,k" "nd ~b" J)lalrwt 01 ColumbIa, • InclUdes ~1~,573. a InWllie I."x on A1...1m raJlr'mda l'~( or July 18, 1~14)

I M..it ll'luo, t1"Il~,"I SI.n'.e' J M",c<+ l"erm"~tod Bra""",!	 la"oous llquors; 000 ~ar,o S o.nU......i"ns per harrel, 0' nur,e, Ret"ll, WIIO]". r"l"\j"~ to .. "" '20 ~al", ~f>O di,~il\.d >p;rIl. 

<.. '., ',"" '

..' '~ .. <. ""'''' .'",' "i , .. !:'>-,"I·'r'~ " ";	 ," '.. I" " 

TOlal 

12.1.00 2, &13, 1).%, 91 

,17, MO, n3 ~, "6, QOO. 04 1,207,1:18.74 

4a~, 7!l4. 00 

H7, ~H.a3

'0, 2lll. ~4

4,240, (l.'j6. 10 

2,27"-, Il~ i7 

3, 0!I'3, 850. b3 

l~t026.	 00 1,1>20\ 00 

-I'. 0"" I.' , ... r·" ~·r ,... ' ...:' 

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---- --- - --=- - -- -_. -=--- -~~--~.
TABLE 2.-RECEU'TB ",nOM Sn;CIFlC SOORC£9 OP IN'MlllN.u. Rri:\'J:NUE, li'H,cM, YEAU ENDED JUNE ao, 1925, BY STATES, ETG.-Continued 

Tob"""'" and Lob"""" IllIIllulac~ure'!

• 

.... '~ .. ' • '. .. " "', .. -~

. '. 

,~, .,." . •,. I. 

; .= 

Loo' ."""" C:lga. sold. rll­ reU" 

Ciga",lln<l .. Cigl" C'... MlWnloo­ moved. '" Cigarette (email). "'''' Snuff. per lured to­ {In,gel. (l;m91ll. Pfr "blpped " ~'W '""" Chl&lA. cl_n. CI_ C, C11I!l8D. CI£l3.' 1', per tbou· poT toou· tbOllSlWd po~lId. 18 In viol... ~~B~t. per ~hou· per thou· pe-r tbou· Mod, """", ponnd.

"" ago. nnd Irao· 

!6od.1(I per Ilioll' pe, tbou· ~Br.d tlnn of " ~llDd. MIld. $9 .nod. $12 BllDd. $I~ $UO $7.20 ~"" IS cenlB loont ti~n~\ '" " Sec. pnri. "ro ] <em: 1I. S .• 0" 

.AI....lca........... . $12,00 ••• " • $416 Z5 

CJlllfornln.: ..••, :I2'2,trnUI4 "$11,318.-46' 33O,384:1~ -"si;~ii" is" .iiii;Zia6il' --ii;7&:"W' --iGi8:i;(ji7: im;008.' ~i' ... --ii~" ij" .. -m,"27&"S3 --_. -_ .. -.: iZi:i,'00&." 58' ---..--:-

Dblrlet ot ColUmbia........ roo.OO sm.\I{I $2.51 330.00 3,511:88 . 43.20 3.'51 37.26 "'>:0 llUnoIs........... 136, 39.1. M: 12.\ 03A. 70 593, 777. 17
 3O.371.e. ,12,97(1:00 12.00 2, 1:1\1.2-1 l~.nU~ i,'iio;*.li-60' 4,21UlUI '---iO.'iJiI ::::::::::.: --"iO.-ii MlIl"yl~OlL ••••• 83.~.3:J m.149.Ml 369,430.13 1,63a.72 363.69 2$,11M.40 . ._ H37 ••• _.•_•.• rF,Q,rM.87 &1,00 __ ••..••....•_._ ... MkhlgllD.:••..•• 138,91!O.44 631.007,31 1,~2S,OM.16 M.3::rr,~2 6,152.93 ••• -. __ .•••_ ..... .• 7J.21381 IO,7:1l:l,6:l 2,6J~.Ool<l.OO 1.08 •••. . ••••..•__ Missouri

N'cwJrnel' .•.••..•• 95,086,17" OO.637.J4. 1M. 276. 02 1,431.00 4.007:~ - 1.&1 7.73 m.ll . __ .. _.. .IQ,W4.O)J~.l4 ........_" -_ .. - ., .
 •••••• 347,M9.97 32,1,6Ia07 J,2O-I,370.62 11~,8!',16 18,780.98' .52,lJ~80 2M \S.4:?1l.5W\lO ].M4.7~P[l{l 3.!1l0,r,ll2.76 New Yo'k.•••.. _ I, J02, OBO. '.16 4W. r&l1lO 2. 7~D, 350. 88 JJl.,lla.·f,7 .8M,80J.5<l 6'l,.78&13 ll3,sm,oo 35,:l.>..\~15,"lI V.2:!P,~1 l,rofl8. (JI,'. U7 ...:iiii'34" .7~j: ~oo:03' 5;703:00 01110••••••••••••• 1,005,825, r,n 1, VlB. Btl, 29 1.127, :H2. 99 ~,2117.~1J 6.411.69 16.9~ 9~5.17 3~l'~ ~1O.20 8.102.21~,OO ................ii:!io' '.,
 PtllMylva"ls••.• 3. 6Zl, 776. OSll",000, 1108, 01 5, 9U, 911. 88 1~5,41~.TO 33,19.\01 '192,024.00 2.1J84'IJ~ll'1O.~N'lZ:;OO 1.30331 7\lS.679,~1 T~,"~ •..••••• __ •• 4~ 777. W II. SilO, 42 64,100.38 2II!1.20 175.80 ••_... '.30 161.;9 ..•••••..•••• 34.~23 '2;~io:i!~' 3.00 •••••••• WllShin~too..... 6,603. 49 2. mo. 92 14, 11~. 30 ~!I.·OO 33.38 • __ •••••• .72 ro..c-8 ••••••••_.... 1.~3.Q7 . . 

,

, ..
 

, 

Tob"",*, nnel ~oblIOCO m"o~rocl.u""""Collllnlled

Tob"""" mllDlIloctllre..............nll81 ss1eo
 

~. Ove, I O~"r

,... CI~ftr"H<l'l. <00,"" {lOnnds, "',"" Ml"""\1a­ Incl"dl"g cl~"'s. '24: $24: In ncou8 "lllnil Nol "v"r 1lO.001- 100.001- ~.001~ in ","'eS'l Noto"er IlO.OO1- 100,001- axc""" of collcc(lon. Tota I I W,"" 100,00:1 cl~",~r ...."" 40:1.0:00 01 ~OO.OOO .., W,"" 100.000 "',"" r~IRtiog to .Igo",. clian. cll.....' ci~""", pOllnw. pound•• pen,,,<I.', ponnds. "',"" ~ob"""" cl~.r"'tll.' I .. cl'2t"" p<" 1.00:l or "ocl.lon .. " or [r""lion ." poun~. -,"" or " tbereot, 1h.,,,,,,I. 

'"

fr8<'tloo 

10 ,,"ot! 6 """I.! therool. 

. . 16 ""oUl "'. 

... . . ... 

AllI!Ika••••••••••••••••••••• a4M.~

Cailfoml&...•...... ... ::: .."'.WS:M' ... i'ii:&1 ....U70."00' ..it:~ili.'i,(1 'iio:1i74'~' ""iiU 00- ""-$Ii4:00' :::::::::::. ::::::':::::: ',-ii;il.i:S7· s. M3,.3M 3t 

District 01 Colnmbll•••••.. 2.l.00 17. ro .' ••...•.••..•••••. J'•• ••1•.•••••••.••••••••""""" ••••••.••••• _•••••.••••_ •••.•.••••_. ~. 008. 6fI 

Illinol••••. ' •.•_.•..•••••••. 2,.40UO 1,817.00 "'j:iii:oo ·"i;~i;j.oo 5,581.~. 2Il.04 1,169,03'. 6..'\.00 $2Il.00 '$5,134.08 ••••••••.••• 6,88'W.261.81

MarylllDd ..•••.•.• .•.••• 33S,1)f 9\1.00 \U.OO 00.00.10,237.63' •.493.'14 67.50 _••• 1,05~.32 3.,',",', 1,438, 164. O~

M lehl~nn ••••••••.......••. 739.t9, a7LfJ[) 602.00 4"-6,(10 3ll.8~7.0I> 3.24 338.00 ' .. -, . ,.... 241.20 o.
 6.9U, 913. '0 

M lmu'L•••.•••••..•..•••• m,so 410.00 311.\.00 4G8.00 3,067. .'1(1, .00 IM,IIO ··:·-·i2..00~:::::::.' .... 9,541.92 M.15 10. 00, 323, 00 Ncw Jency•.••••••.... 841l.76 285.00 324.00 37000 'M,6Il8.PS M. 790. 07 175.110' • 72,00 5,O!l(l.32 ISO.!5 'lS. 078. 954. 51 32,ll2!l71 14,OOt..l6 .2,171)1 ~.!\.lO.2lI 41,:!07.10, 66.640.35 .2.807.02 "~'::72~00' ·,.1lK.00 1,2lI1.76 6,25i.,9 43. 1~3.1ISJ: M , ~~:~~~.:: :::::::::::.::' l,374,43 792..'1(1 971>.00 1,00(.00 M,il'9-l.M' fJ83.50 i4'0"31.50 '""," 92.00 7.003,12 11.113.ofli 1I.65fI,13I.SO 

l'enmy:lflllll8 _ 2,734.18 1,00.1.00 1,916.00 3,:n8.51 11O,8lK,~ ··is:iilii.'ro' 1.-083.00 ""ll{\.oo 168.00 49~.26 46.71 21, 484, iss. 92 TUM.••......... •.. 35t.~1 1I&S/) IZ'l.oo SlOO 1.789.M ..••••...••• 43:50 __ •• __ •••.•• 29.00 •••_........ 2~.06 161. i34, 8i 

W81bllla:l;OD ••:••••••••.•••••, 171.S5 84.00 i&~ 26l'I.76 ••..•••,.... n.oo .......•.•............ .__ .. 28.1.00 :LI.6.JII.61 
• 

TABLE 2.-RECEIPTS FROM SP-';;CIYIC SouncBS OF INTERNAL ll:E::VENUE, FISCAL YEAR ENDED JUNr. 30, 192i'i, BY STATES, ETc.-Conj,illued , 

OICOffio,gl1l"ine Adulterated bul,ter 

lter.ail ~ei>lerg Wholesale de"lers 

Uncolored, Manurec- I-----,----I----~---­ ,,, D,'lllo,., Colored, MannIno­ whole· rer pound, par l'Otllld, turore, Colored Uncolored Coloreol UnroJo"d Tala, pound, lUrers, Totel 

JO <.'<lnt.! ,~ sale, Y.l cent oleo",a,­ .1eomar­ oleomar_ oI"~m.,.· 10 ""nta ,$,&1 garlne, getllH', gnrine. ~"r;ne, ~, .... '"" ~~ " ," ,~.

.c.: . &~ii~~i,j~: :::::::::::::-.:--- - ~i(u:t.iiO.-oo- -:$3;004:50" :.:::::~: - 51, m: --__ c_ - -- - - ­ • 'i~' 7M) tI4 .. no. ~~: -,,---.-.. -- "------ -'-. ................
 Dilt,lel or COlumNa._ •••• _•• _••'._. _. . ", c •••• • •__ $2, 100. 00 6, 132. lJ2 •• -'$880:00' 1: 350: 00 '.t' 10, MS. U2 .:. , '. . - -~:

minD;" .... •• __ .... • __ . _,·._ .. sa:l~,6()J.OO 261;180.2S 9,000,00 ,,', 82, 4R5. 63' .. ,4,894.01 Zi.405.07 "1,011,50,1,99 .-.-.-~.~. -..-.-.-...-.::_ ..... _.'..:.....' 

Marylnnd_, .. ...•..••.. , •.. _ 17oj,311,(lrj 5,123.(,(1 ,2,810.00 "ii:ii4S:00' l1,32~.2O' ,1,92000. 3.166.G7 "21200548 , , __,_.1 _·_c-'._.:•..••••:'•.•• Miohlgeu ..•....... _ ' ....• 1,801.25 ,., 000.00 ", 48.00 59,315.93 .. __,_. 29,113,48 "~'OO:R78:'OO -_. :.Y..--.
 MiswurL. _-. . . t1Q,mooo 21.635.W 2,400.00,7,278.00 34,5O,1.00'~. 960.00 7,216.71 143,015.87
 

Newlo""")' .. _............. ,211!~39~5 i5;729, 40 ],800.00 948.00 34,OG2.45 .9,400.00 lZO. 470. ro --,- ~. ';!s5ii:ii' ";;749;00' "'mi..~
 Newyorlr.·.......... •••_ •. ,,,.... .8,Z50.00 ,000,00 .•••. _••.••• '81,401,18.. . .. t'.t.' 89,087.20 ',,129,338.,';3 2,330.00 •• _..._ 2,330.00
 

Ohio••L'_',-, _," ••••••",,_,_ . _. ••. -. 41, :l54. 75 t, 050. 00 90, \3"\, <2 .-.......... 28, 530. 41 1M, 573. 88
 '$32:io' --'802.'50' :':::.:::: 83-i:fij I'euQsylvaQIB.·.... .. _ ' , •.'. •••..•. ',ZI,".': ~""."., .~':' :<,'." _,.',",'.'~--" ., 8, 400. 01' . I.\l 35, 721. 48 T~,"". __ .. 33,7(~).00 :i:4i~)ii' 'BOO:oo' I,g~~,oo "'., """. 5,~83.36 55,700.76
 

W""blnglOQ..••••••••_. __. : ..••••.•••.•••_ 1,025.00 t'tOQ,OO _•••••.• _.. 4,100.01 21,102.75 -,-.- _.
 1 

, ", . , ,''''1 ., ... Y., , ...,. "', . ,. ' .,p , f •• ,', .","'
 

~. oCol \', i' ,
 " .. '1"'\ , "

••. .... :! 'I ,..... ',.1 . " . " 

DocumanlllrY 

I Mali;· 1 I Aal"" or ~I1!, . Capital produ.... Pcr pack· !londs, ....pl. stoel<" onany Stsws 1 Total 

p:';';;d, 

Mann' Dam... ~Innu· bIers, tal"tock"'\' tran,r""., "change, lae- TDt..J tlc,pcr fat· Total ~r", Mre. To~al s~t:~~~¥ sn05,con· ooouchllU'l ~tc.,lo, .!-Il: lurers poo"~, ture"" ..,oUl pad.' "cyan""" olrac}, value each $100 

.."It $00 I.~nt $400 .", " '.-rl~:.i m~~';;" \ eL~g ;~~~~'. O't~~~~~lr'" ''i~~Wgno,

______'''"..,_~~ ~_--~---~:~h; ~--"-'- 1"""::::::,1''"";'''- '~~~: ..... u"" ..---'-- ---...$~5:00 .j12:00 --$&7:00 $:iS:m:if, 1, 5~L WI, JIll $0,1, 7~5. t $10 00 $10, 100 00 1, nt~~t ~i ~;.r,t.;niii-·····--"'· .._ _.. ---...---- -- , . 13~, ~g, 031 2, m. 18 --roi-M~-ij --i.~;9i8·i8 5,488, 755. Y5 

DIS!nct oiCoi;:im:bbi-~- ..... -- """-, ,•.-....-inDi-"i i4OO:00$2;i05:4i '882:ij 'ifi8,'oo i;ooj:ij -~: foo~Bi\ I, s~,~. rl ~~,~: ~~,~ :._..~". 6 00 J34,840-08 

~i~~~~8'nd~::::: ::::::::::: $3: 837__ 00 100.'00$3'-937:00 .:..- --...--..... --.....-.-....' --... ' ..--.~: ~;: ~~f ~~i ;1 .~~: ~i U' "i.j~ -ii77:iii 475: t& ~~: ~: Michlgan._,-•••••• •• - ----i' 'lii ..iii'00 T 576:07 :::::'::~. . ., ---, ""ii 00 ---j2__ 00 Mil !~~. :,' Jt.., a2 '2l>7. \-1 __ •. -, . _ 510, 8u5. 1, 7-15, OW. 

MlSSOurL. .••• ••• 15" ',: ._~.. )_'. ··~,o.·;,;; ';.:; ""-.:ll."b'n. 21111 712,614 871 ~10 O\ll.~~ 130,851. '2 22'88g, 403. 

KewJcn;ey ,- ···-·--···--,····---::,:.i: ..'_ .... -710.00-',','0.'00 • u uu .7OJ.~' •. ~~ :"'"'~f'.-l' 03 ' .0 llt9' OIl' '12~.5()2,371,0l2.80·3,554,247.7~ N~wyo,k .,'-. -.-.... 00 1l~.,88 317. ,Pf,,~ ",-,", . ,~~. , '809 80 2,668,921.52 Ohio ••• .- __ . __ ... .-c•.. __ ._". __ .co', __ .c '---:::.': 4~o,(,n4f>:t;OOb,~OO.621' 2OO,Zl5.~1 .•:_: .•.• _.-- \'1182:60 724. 353. Rb "'i--''(''--, _.".. ':.C.. c.... " 5~73r,[,]~ )3~,,338,0') 4G/1,14 __ .. .-· __ •·· 'Me 701 "'l53JI)Ij,M ~~~~"ana...... __ ._ ..".. _ .... , ...:: 3:io.-i:i-iiji:oo--i.;ji'2:l10O:000 38 .Ho,I!2"',2G. 1,507.2-1._'_.... ' I· , WRBhlnJt0ll....... .--....--., .• - ::,••, ''-'" I··.. , _ ' '-'•. 

• - .•,"" ""nolUded in ~m6unt reported (0' Wri~lllngton'an~for I.he'DliITkl or Colilmbla In ~mou.nt reported r~r Mll.rylan.'.' '
 

'Stamp '~'" 1'1 I'""lII111Slcr. C," 
 C' .1: ""," ,-",..'."~, II' •. .• ".'. '­

,.<,'. I 

'I' I·.. , 

, :~' ., ' ".' ( . -w .. I", ".~.,

..
 - I Pi ' ",,'C..,,'
 

•c ~,,_ '. " .. T. 1"'-" , ,,'.. • .. ,.' -, 

,-_.. 

"li,,·t!· '~ , 
-----

TAlIl.'; 2,-RECEIPTEJ FROM SPECIFIC SOUI!.CEll OF INTERNAl. R£VI!NUI;, FISCAl. YEAR EliDED JIISE 30,1025, BY STATEEJ, ETc.-Contil1ued 

", 

SClllptnro, Opium, 'me D~.ale ... ,ewelrf, CO(o" leaves, porters, paintlngs, watcbe' etc" per manu· etc" of clocks, el,~., Tol.al ounoo or (,,<'tUTers, Whole· 5Rla price, of ""Ie price, fraction and com· ReLolI,

.\ per cent ,\ por eent theren(, p!)undors, ~~Ie, , . SO 

I cent , $24 , .n ,O' 

!13.87 $2, ~3Q. 08 !2, 35:1, 85 SIi:lffiii,-2i· 

".00 $121.58 

28,105. Zl 700.7$.41 ,T.H, &>:3, (>3 -i-ii7.-98· 1,623,25 U,217,0~

8711,00 Da, ~12. li~ ~7, rill ~7 ~1, 00 202,00 1,515,46 

5..1, MU, 3' I, O1~, 0311. 4~ 1,07~.G8I!.8:l 10,103.25 MI. 83 1, 6211, 50 20, (00, Xi 773.•5 13~, 158-10 132, \131. 05 O,72S. '11 ~40. 00 410,00 ~,ll9l. ,18 

~,:K~rcoti"" .' 

Tot-Ill 

~M.87

02,2114. 111 .~, 4Qj, .\6 

G7, 887. 86 ID, 7". 73 

Tolal 

111, 63S, U5. 0.:; 

D, ~~. Ii ~,498, 757.'~

G," .,\0, ~1

77, liS, 056- •• 

1,021, Zl3. 47 

1,240,480.50 

D, tB3, 2I'iO••O 16, WI,!l3II, 18 1,67/,&38.25 : 18. 730. 0., . 67, 7:.n '10 

208. Oil 

1I0.87 

96.50 2, 382. 17 

8, D22. Z3 Mil. ~7

l,o.5I.~7·

'.M 609.65 

S3,OW.1l2 

MRh-IDogg, 

Rnd 61mlhll" tile sets, 

etc., 10 pcr cent 

Coin· 

o{leratl'rl

devIces, coin· opcr~tcd rna· chines, etc., 5 per ceot 

Glg~r or 

h2i~~~~t~~~ pipe., 10 por cent 

Dealers Opium in un· ~fi.'cel.

Practl· taxed ordcr laneou5 , Honers, .-narcotio blanks, collentions 

" prepa· '" relating 

rations, hllndred, 10 narootiCSI ." " , . 

-­ . . /.:. " . 

$131. 2ll ' ,$1.00 ··$85i:iii· $20.00 

2t,OOO.45 ~16, M 14, f.rl9. 7~'

8.637,00 3.•\0 06.00 ~5. 00 31.131.20 3nuO iE-R81 00.00 

"6, 802. 05 01A. 58 165.16 262.65 

$22, 943. 89 

Firearm., 

shell" anrl c»rl,rldKc" 

10 per cent 

$281. 80 

PhotO· grnpbi~ 111m. and luntcs, S per cent 

N, M9. ~2

G»mer" 

and lens"" 10 !lCr cent 

$8M, 72 St, 333, Xl 

'··::35:.iSR:Bii· ·····i:s.i~.. iii; ···ro.~"6iii:i,j· •••• ii:516, 17 "IW.~: rr: 75.00 :-::::::::::::: ·····s..iiiii:iir· 4:~~t~~ ····Si:lilili:lii· 

" ·,d,,". '.? 41" '.00,••ll~, 132. 25 ••••••••• :.~.. 8,590. 16 L ," Q " • 18,032.35 1,772.35 

00.,886.4S 824, We. 60 ---232:ioo,-36­ 2\l, 363. 118 411, 152. U •••• ••••• ••••• 32. 58 310, Mill. 5D 140. 07 8, 987, 07 l,G4I.11S lr,2.·23 ]9,653,63 '43R~8 46,214.01 

9. 78 __~:~~~ :_~,..~'_~~~.~~~ •••.•••• ~;;~ •••••••••••••••••• ", """.25 •••••••••••••• 

Tire., pO,lS, 

~r O~l'''-'~''''"S

lor kUlNn~·

hil.. ond m~t<Jr cYcl~.,

2}2 per cent 

$82!!,W6.M 

1, 3~0. Ol} 

I 1,233,752. S(l 

22,0~t8.

3,888, (;75. 52 2211, 7113, 76 

581,457.37 

~,742, 623. 13 7,090,142. B5 

1, 043, 0511. 04 

M,MD,67 

43,083,09 

Olh" RuIn­ mobil>.! ~orl

mOlD!' oy"I••, 

per c"'H 

'-"98,100. Xi 3, 1M. Xi '931,112.W 

18, 256. 00 '11,074,~17.81

615, Z31. 0\1 

/>03, 1M, 00 1,00.\, 100 ~7

7,31~,900.07

126. 288, ID 6; DtA. III 6, 037. 82 

1174, 260, ~~

4, BID. n fl:!7,llIl9.72

:u. 282. 18 ~,u"", •.17. j3 

124,156.76 

160,422.•17 2, 005, 784. 84 1, ~M, 8~J. DA Oil, OM, 22 12, 0711. 62 1'1,312.114 

AUI.omoblle 

IfIJells end Rlllomob;]e 

wD~Dns, 3 per c_nt 

BtatM 

Coll((lrnl~... ...........•.•.. Di*;ol 01 COlnmbia._ ll~nols•.•••...• __ ... ....••.. M !>ryland__ .•. _....•••••••••.. ~licbigan._ ."-.. ._ ..•... MI""~IIl1.. . N.w If'f5CY_ ••. "-_ •••••••. 

g;;;:, .~. ~!~:.-.:: ::::::::::::::::::: 

PMn5ylvAoia .. ....•••••.••• _ TC'D3••' 

Wasblngloo 

Aloska .•••_ _ ••••.••.•••. CAmornia.~ -'_ ••••.•..•. _ ni,trict 01 Columbla.. _. lItiuoi3__ •••••••••• ._•••...• M~ryland_•• .-.-.••••••••.. _ 

to, 310, 01 Mel Bon_'_·••..·...••••••_ 15, ~9" 71 \ 412, 02 ' iB,IUS, 7S 2ID.7~ 308, />0 n,"lO. W ~U. \'1r, llt .~/I;,I<I"'I __ "_ ••••••••• m.~ \ 0,00,.00 \ ll, 137. 54 11:,r,,88 B~1,i2 2.17["QO 42,AHB.93 /I.·OIY ),'"OY. ••••••••••••• 51,089. n 17(\. 23 8<~, 07 g, 0~2.M lZ7.aO~,'? 'Nt'w y",Jr._ ••••••••••••• 28,594, 1U G<~.31 .;il.\I\l 4.9M,[,; 5:1. Q:ll'. 50 Ohio......... ._ .•..•••••••
 (\!l5.lll :1.171,00 5•. 142. !,o 

1U. Wl2 ~5 032, ~5 37[,,20 D, 70:1. SD '0, .55, 73 !'.nnsrlrnnIA_ _ •••••.. :19, 383. 3!\ 2, 63" W \ 

TeLl.<•.•••••••••••••• ••• 5,414. 75 ~7. 20 102.49 18D. ~ll 10, 100. ~D W""blog'Jn _...••••••••• _ 

spi,elal .I",,"" not olsewh.ra enumeral.od .... 

Broke", BO",J!ll~ P""sengcr Use (If 

allo}·" amomo· . }'achts, Corporntlon'l, billlar<l hUes fOr 1'1et\SW"e lor each $1,000 Shooting 'Rl<lln~ EWd peol hira boats, etc" "". CIIpUalltor.1< ToLel ' gallnrl"", academies, tablas; for (according ar.cording owr ~5,OOO, Sk>ck, Pawn, Gl1'!lDl1l' Ship, $~O ' each ". "00 In ,asting tolength ......00 "00 houile, $SO alley or capacity),

" , tahla_ $10 • ~IO-S:lO tonongo ""'

8207.'1l7 til, 1;03. 88 !2, \l6Ii, 13 813,262.00 AI $7, 52!. 1lII ... ~~.......... ...•••... ··ii,·57~."8ii- ··ii:i7:t'iii' ··ii:iiii'-iii- 88,Il38:23 ·iiii."iiii'-:is· ~,Iii:l, ))1, r.o
 ":::,,[Ilomla••..•..•. .-.•:. ~,8Z3,OS7, .2 $00. 1l9O, O~ -ii4;itiS."91i· '"1,9M. IB 1~2, ~lJ, 43 8, ~37. ~2 ' 20.00 M8,71 Ifl.I)()().84 2.787..75 1i07,527.ll'l DE:3,rtet of Columbia...••• •.. _ H6,BM.OS 3,647.09 150.00 

7, (85, ~2'il, ~2 123.241. 94 --jii;032."0'1 ,~oo -',MS. 00 1711,32.\. r.2 6D2. Jl ~23.77 119, ID2. 6~ 12.944,45 7,933, 803. ~1 !llIoa's.•..••.......• 679, 17 29, 1W. 40 3\8. 3;; )[11100 32,4(2. 19 D, 880, ~7 8N,ll'l2.6D
 MdrylanJ .. _. __ ._ ...••••...••• _ 700,97.1.57 0,768.41 2, 700. 67 862. 50 100, B47, 07 445.87 60, 4~:l. 0" 15,621.11D ~,1l71,3L9OJ ~flebl~~n .. _.. _..... ._ ..••••... 3, ~'I. 3M, 2~ 0,934.18 5, )[I6:011 770.84 ''"00 ··'i;Oiii l)4 M, 547, 80 nO,1.48 ~S, 283. ~2 2M. 50 2, ~~5. 2'J8, 82 Ml5s.mrl. __ ... __ ....••••..... _ ~,47t, 5M, 95 25,784.41 9,3.16.31 447.50 "'.00 

2,635, Ol:\. 07 4, 17~. (D ~,3119, 59 175.01 M,005,40 I, oo:l. 30 D23.75 103, 855 gZ 12,383.15 2,~,!l-'5. 70 K .... l"... y•••••••••• _ 2,\, n~, In ao 31,734,21 H, \121;. 1D ··i6;.i34.15 220, ~07,~; 1,116.75 I, 42<l. 4~ 279, a32, 00 102, 00l1. 81 I\"ew y','k..........••.•..... _ 2~, Mil, 845, 76 '56,405.8D
 529, 17 17<,!)(j(),\19 9l5. OIl I, ID3. 42 76, ~30. M 4, 33Il. 00 0, Sll, r,J( ~~ Olllo.•_•..•.. ::: _.. _.. 5, 522, 524 9A 28,1l73. '10 15, 174, ~2 =.00 W,M~,511 ll, 910, If.4.. 77 P.n""yl..~nl,,-- , .••••..•. "_ O,Oll,~IU8 43,713.83 23,87'1.'5D .1,355.01 ,3,038.03 218.168.20 1, M8, ',IS' &00.16 Ill. OlD. 33 

~.41O. 23 3,191. 71 0, &l~. 80 701. 32 74.l81. :I(J ~,lm. 18 ~,Ol,1, 1',0 r. T.'M . __ . I, 87<\, 2.0"1, .\0 ~1, 367. 40' 11,001.74 250,01 '-"'~:ii'Og- 2':!, J'l. 21 o.o,s, J~ I, Itt, o)J~ ~7 WI'!<blng\<ln ••••••••••• __ _ l,ilM,2Il1.U 8,085.$ , 7,8\12.117 . 2, oro. 17 1,300.01 , . 33, 888. Oil

• 

\ 

, . • •• 
---------- -- ------

, 

AIh_ ..: es. ~7~. S7 $21S, (117, 11.1 CoIllomb . _ 2, 3~7, M~. 31 $l,OO~.M $1,370.92 ···jilii6ii· G.15, !1OO. 40 rJ45. 482. 72 121, 7T1, 522. 20 Dl!lI. of Columl,ln.• I~Q, SS!l. (;,1 1H, 767. W 115, 272. I~ 14, '30, 21,~. 2'J 

Illinois_ .. _ . 3, Me, <:H.4.:>4 'T~~;'-7j· ~, 12~.3Q 822, 40a. (;l 2OJ,83I,Q2O.H MarylaDd _ '2\1,621. 00 l~"- ~l5 03,800.20 95,850.01 ~I, 0:,9, 41.\. 16 MlcllIRnn •. 1, 14~. TB~ M 265,.7IlG.04. 2M, 271. 00 675. W 19~ nti, 4(H. B~

Mlssouri_ .•........ B&l, 143. 10
 219.97 m, ~01.03 30\1,357.811 m,~Bj.17Il.~~

NewJorso,· .•••_ NI, 002.:JJ 95,375,09 122, S9~. 00 1lO,100,707.oo Now York __ ••••.. 8, MS, 5711, OIl 5, 011, 71S, 40 6,0(17, ll-lO, 0(1 658, 58~ GG2. 21 Ohio. __ •••••••• __ •• 1,525, 4:>4. 92 H2,tQT,0Sl.21 PeunsylvuDla. ,",'•• 2,280,515.01 

~6: ~:f:.~ ~711, 2'l1':H 3B7, 7Il'1. 26 M7.01 61Q;fl5O.92 82,';,005.58 Z4n, $2, 155. 5B T6''''' __ ••••••••••• _ ~94, :>4~. 00 3~ 317,f'lO.OO 325,334. Til 3i, 673, ";4~, os WllStlington__..... ,3m, 702. 4T 2)J.01 51, 89~. M 73,574.40 H, (HO, 620. (;2 

Lll.eoo"PtB lot Alo.sJrlllll" llldud"d 10 aDlount reported (or Wnshlngl<lD ami lor the j)'''tnct 01 Co] umb;, in amounl ..por~e<1 for MlU"~'llLDl!.

;,).l:'!l" 

-- -~
: : o 

" 
o 

" 

..clt...._•• .. ._" --........"
 ,.._....._ 

~$.~$.i;~li'~~if.~~i~~~~~~~~ii~;ig~~~~i[~l;~~ii~£2i~i~

[I l·l~i.~t ! ~~~!*:ga! ~~~~H~n~lf~grf[~r~F·i ~~'¥!i~~hrF~ '",..go. ,.s, , ,.'0'", .. 0,."', '" 1C" !e" '" " ". , ", •. ," , . i i ~:i! i; ~~,Q.F: \ ~~i ~i: 1\: : i a: : i:;:: i 1: ~: :: :: : i i 

i .:: i : i i : i : i: \ : i if: i : r i :, : :: i i :::! i i §i : i: "\: g 

I : ' i j! "i i ' i.! i : :: \i i!!i ' l i1i\\\r!i! ' : ::: ,!: i i: \!!: !!'! j!: "i r : r 

\00 , ,J " , , "i: ' 

11..'0'-'-'-'-'" l:ll'-,J-'-:-'-'';'l'l:-'-'-'-'-''-'-'c'C'l!liJi-,-,-,C'll'.'-.l'c:e,Ci.i..l.'1'1:c:e'.'e,,-,,,Ili.'-.l-'-''-t-_II 

~~~~~~~~ ~~ffi~~i p# ~~ ~~~~~~~F~~~F~~~~~~~~r~~~~ f 

£ ~~J~~~~~~j~~~~~~~~~~~~~~~j~~~~j~~~~P~ffi~~~~~~$~~~~~~ J .,~~~~.~~~.P~.~~"~$~.~~~$..~~~ ~,~ ~~~ ~.". . . SI~i~~~~$~S~~S8~~~~~~~~~S~~~g~~~~~~~~~~~~~~~~~o~~~8t~

> 

>- 00 

" 00 
--------

84 ~E.r,@T 01<' cO"!'o~M;IS$IO)iEJI O.F ,I:NTl!:E.NAL lLEYENUE

T~IlL~ ,7.---,SUMloIAI\Y 01!' RJ,;C.EI!,T~ ~"IU", I!'coME ,l.l'iD P.1I0ll'1TS :r"Xw;, YEARS 

ENDED JUNE-30"1923,-10:24, ',l.ND_l.!'25,.By:SrA_'l'~S;'VITH PEB C.t:NT OF IN~

C/lEA!;.E 01'1 DECtlEMn!l iN 1925, COMPAIHID "'ITII 1924 

_.',.j ....,c·,.,..." 1'- ~""'" I 'I 

192'1-25 

Por OOn

\~ ~,,,.S.... ,,.: .,,-.~t ..".i; 'I~!J( "I lV'.N.' 192"' i<lcro"",t 

.h'l cC: ,'-' " ,~_ [(+iorde.

),' -.J ".-.:t,- ,_;~';"',~ CIC"",,(_) 

.' _. ' .... ". -' --. Al"b>IIUL __ • __ ". -' $G, XY.', e2<1 7~ I $7, 9&'1. 2<18. 70 $8, 2'>8. r,:;. 4~ +< AlaU.~_: __ .. __ •.. . __ ..• ,,,;, 13;' 333. 2i ]90,22:8.03 'lW.'J732ll Arizona____ _ . __ ~, '__ -~Il. !G(; fil8. 3~ l, MIl, 007. 'l:7 1,416, ;(».4. +' -H Atk._' , .• __ , __ '_' __.~ ._._ _ :. '4, M~. 8211. ~6 ;;, ~l. 632. 53 _ 4,692, 973. 70 -H 

Cal'/otlu',, ._•••••.•_ '"8'1,529,238.22 92,401,441.98 .112,884,.\21.21 

-.

+' C<>k>fad":._:_ •••••••• .,•••••••• "']Q,Il2'l,&iIl.H 1:,SolJ,616.OJ .1l,740,~~7.7! +' CODueCl,icut•.• '_c_ •••:..... ~"IJI,076.:;~ 2l;,\llJI,J7~.~~} 2r,,56~tiJIl.f" -,
 Dc1n"Ill1l.'~ •••..•••' • -._•..••: . :Ilo: 3. (II! 168. OJ • 9, 127,;;Q3. 62 6, S6J, ,3D. 6~
 

District of Columbia.:_" .•••.•.'.: _ , -<I" 7. 7&, 800. 53 • 24, 164. 324. 01 12, 480, ,.)4. S;;
 -~ }'lotidR_. '.. _ ..••: ::.'•. __ .• '" 16. 338. 1m. 40 8. 005. 44U. 14 .12, U8, 724. 6; +51 o.",~g;.:

H",wlJl.~.,-

....

__ ..•.•.... 

__ .,__ . ....,.... .•.•••.. " 'n2,07;'270,~.

3;t.Oll,ln.1l4 ll. ~,W\,4n.W

8£1.J. 531. 55 12,613, 

r.,OO7..\S£i.2.' 131. oc: -.+' Idahc ••,:, .1... .: __ c•••, ••••• _ 1. 526, 394. 35 1. ?o'J, 318. 63 1. 437. (X;~. 4{j +" Ill!.,.,i"_ •• _'·· •• -' ~_~_.! •..••• ,.'16;),62&,874.30 w:,o;~.oc:ro.(i8 1~~.4I:;.~1l.l)<) -, f IIdi"""'••••••• _. _...••• _ '.~, 25, 012, 436. 82 ~'(;, 381. 3li8. 37 :!3. 702. 838. 24 -w IOWll••••.• _· .....1... __ ~. ...••. 11.80':,807.47 1~,s;.l.337.00 10,710.700.85 -" Knns"" ••••. _ .•••... l'il.\l1~J27.65 1'.Jll,lg~.(4 I5,UQ,1-lLJI (')-13 Keutnclry__._ ___ ._•.••• .•••• .~ lJ, 113'. 824. ()l H.~. 610. 2Il 14,324. \135. ~2

LouJ>Llma ••-.••••• _ ••••••.. _ .. ,1O.4n.771.8~ iJ, 4(ll, 178. 10 ]2,3\llJ.172.a,~ -, Main"_ •••• •••••••••• _. •••. 9. 36'l,6&l. 40 ~,9ig,8ill.87 i, 682. 7117. GC -H M,,,y:~nd ...••._ _.......... 27.872,540.01 2[,r.c1~.W3.85 21i,1l0.<>1l.82 -, M..,..""bu,,:Ms_ .•_••••..••. _._ 11'l,11'l,i8;;.:IQ loo.~~7,344.01 \l\I,44~.Zl7.57

Mi<:lllg"" _••_...... _._._......... !j,S.67b,~33.2:.> ]Ol,J7~,:l~O'oo loo.SGiI.~IJZ."O -, MinDllSOtlL _._ •••••••:_._ ,21, 55~. 185. 6~ 2J, !IS;, 5IIt. 21 22,(26,721, (;3 -, M""l<Slppl ••"" . •••••.•.•• 2.900,454.55 l,0CtI,7l18.72 3,483,059.12 -Ia

Ml=.".... •.•...••••• . 40. 151. (56. 811 44, 116. 410. 10 42, 4Gi. 5il. 6.1 -, M<>nt..na. .••..: .... .. ••.. .2. JSo', 004. 41 2, 060. ;]49. 38 1, 8S,i, tllo. 42 -l4. -. N"hr""."~' c..... 7.27" 30!1. 14 7, l>S, 7"". ~O ~.11l>l. ;'""'. C~

1 -~

New Hampshire __ ._ __ •.•••••..•_ 6, 001, 043. (S 4, 03:!.467.(S 3.221,556.83 -~

New Jill"SC.Y __ __. _c ......• _'..;"-'_: _.. ..L' 65, 31e, 7n IQ Gil, 620. 0ilI. 00 66, 13i, m'I. 8~ -.

Ncvadll••• _L •••••••• •.••.i !>OO,672.~ 51i1.4nI8 451,00.:..00 

N~wM"""ce _ __._ •••..•. _, ·X· 7(i(),225.12 8\10,835.06 73.1. OlR. 51 -"

-, I K.w Yerk._ .. .'c:.....__ I., 4~. MS. 81 &Ki. m. ~12. 7\1 41l6, 7m. 7Z1. n NortbOarolina_ ••.•••.•__'_~ __ ••.•••• '. Ill,lBO,134.i6 18.173,156.85 15,877,646.~ -" NertllDakote._._ " ....,.... > -'.,. IllIl6 826 iii 771. Mi. Il2 M7,~Il4.Z1 -" Ohio.c •••••• _ ••••••••• •••• 88.033 261 [)l 115.41~.405.37 95.526,111.6i 

OkWl,ma._ •• ,,_ ___........ 10. 455. S3Q. 84 ll. 0'l6, 491. 98 9,820,419.90 " -H Or~I'''D_: .•.•: ._.•••••••_• . _•.. , •. 3, 2lIO.''J08.. "I 8,2;2, W.. 'l:l C\ 78~, WI. 67 -"

-, l'eJ:lnsylvania•..•••••.••_. __ :_ .••..•'. l81, lf4. !l48. 53 1118, 710, fI4~. 16 189, lM.::03. 75 Rhodolsl'md_ -,___ ._ ••.•••••_ ~'17, 355, 111. 42 16,241,800.18 ]4.234.1;>7. Y5 -" Soutn Carmi"".••••..••.. ••••••• "5, 337, 290.18 7, 54!. 042. 9i 5. iS7, 515. 35 -" 

SeutbDal:oto..•_ ~:.•••••. _ 1+:1,18&439.63 I, 102. i50. i2 85&\1-11..)4 -"

-,
 T~uu= ••. _..••.•••.. __ ! ..... "II.~70.1\ll2U It943,(t].3.~2 II,iio,~01.37
 

T().J.R-l •••••••• _ __ ••••••• _. .:lll.380,605.;7 28,~S,285.81 :><,88;";'1,.7;' +'


Uta.h __ ••••••. ..••••••• ••• 2,56Ii, 6\15. 7G 2,OOi,li2.M 3, 385. fI'.J4. 71 +"
 V~rm"1lL' ••••••• _ __ •••••••• _ ~..: 2,~632:~ 2.~1.'>,502.31 3,001.6S9·~f +'


V"gllllil•••••••. __ -,_.••.••..• .. 13" ,232.4 W,04s,299.sa 1.1,303,807.
 -,"-. W~h.l"JUm ••.•_.. __ .. __ • ••.••. " _ I '10. 742. tli. 42 14,72:1, 370. 45 12, 334. l[o'l, 38 -," W -, ""'~ VuglnJa .. ••••...•• . __ • 13. 31t, 012. ;-.1 14,;<8(0, 1.62. Oi 12, QU. lC5. II') 

Wi>co~.ln•__ •••••.• _ ___ •••••••__ • 24, If'~, 1>01. 3-1 ZI, 21;, 717. 70 26, fi'J7, I;<>tL 11 

WyOlning•••••• ••••••••••. _ -,. '1,580,212.-30 ·r' l,6Ilb,54o,tti 'l.%O,I.sIl·1l31 -. '['~taL_••.• __ . ...•••.• _ 1.WI.0'l9,534..:iG 1,s.;1,7~~),J16,80 1.:61,0Ci\I.(fl9,SI -. 1lnc:ndcs paymcnt. of the third ""d /oorth inlilallmcnt~of the 1921 incom~ an1 prollts ta:<, And tho 1l,..,1 

anrl ...".",<1 In<<o1lm~~l.o.,f'h~ I~Zl i"oom~ t"". ' • In.!ud..... poY""ntl ollb~ third "",d feurth lo'ia!lm<m\lo or tb~ 11l'l2 and tb~ llr>t and ,c"",,,,II,,,tallmentli 

01 the: 9"Z3 lnoom& ta., I Ino:ud"" pa"rnent1 01 ~be third nnd lou,th 

JBilallmcnl' ,,/the 19~ ""d tI,. ft,>( nn<l ,.00Dd In>tolltll'~(' 01 ~he 1(124 Income tal'. 

I fLclndes '1~,;73.7l inoome I,a. en AI""ka 

r..!1roads (act of Julyl8. 1914).
 , tDclud&'l e'"et I:l.OOJ,OOJ from pajTDcn\lo ef i,,,,omc tn~ foe prior yenrs,
 • In.:uM...."' 1ll,m1.ln\ "",."0: l...... on oJi.... "",,_I), h<ltd in t.ru" by tho LJ~I"'] .QI..t.«I,
 

'1.<$ tDfiII en halloll por OOIlt.
 

REPORT 010' GOMMlSRIONER .OF'.INTERNAL>~'I:l.EYENUE '85 

T,I.}l.l..E 8._TOT,l.Lh.TE-IiNAL-:~VENUE ~CEIPT5, Yl'jA.lhl END..ED ,J:.u_:n;:,.30, 1863.­

, ,~ 19~5 'E.,~,'c~ .. _ 

im':i---_-_:-- m~i~~-::-:'-:-::::H::~--'~~m~ lillJ'3:.-..--. " .. -...- ,. f5!i,lZ4;I.26.8: tOO2 --•• _.. -.••••• __ ••••••. 21~8tli,OOO'25

!ft~------:-:-:-I~mmiJm-::--:::_~::1- ~~ml
 :'.5' --.. ". ... . - lle,7~J8.lIIl6-22 1009 ••• _•••• c••• .••• - 241}, 212. 719. 22 

I.~~••••••~:••:•••••••••••::•• '~~.~ ~. ·!l\l~~.: ••:.:.:.:••••:.'.:.~.~- \i~i 
 18»5 _••••••••••••••••• _. - 112.421. 121.07 ma ...__ ..... c •••_. __••• 3,698,1lM,8IDW 

1m::••••)~~~:~~~~~~~~~:.~~~~~~~;:; i~m*l~~ ;~~~i~~~;~~~~i~~~~;~~~E~~~j mmm·H IS~1.

::~.:__ ...••••.• __ H6,03~.415.117:::::::::::.::_ :' m:~: ~: ~.

111'14 .• __ ••. __ .•.•_ '_ .._.: ,.";2.706,179.,251.01.\ 

'i'm_ ••. --.'" .•-­ ••• " --:.••• .. ;>~, 584, Ha,2f.08. 'U 

181l1 •.•••.•.. 0" c.... 1~7, Ifill, 4-4Q.·70 

18g.,\•••• __ _•••••••• ••••••• 143,246,077. n Tntal, _:-.~.__

•__ .~_'; •• :. 'lao,4~J,OM.~ 1\ - :11 TADLE 9.-1Wl'EItNALcR)';vENUlf TAX ON Pll.ODUC''fa FROJ<l P-HILIP,.;NIl 11.<I.ANDB, 

YEARS ENPED JOl'iE 30, 1\)24 ANP 1925, BY AIi.TICJ,oE§ TAlCED, 

In\nlW{+) Nticl~_, hued , Hm'-' ) Ol d"",,,,,",,, i'" 

·H 

'" _ ,---~--~-~-~c_-__--.~_I ..,. '~O ~~',';. • n;' ,~ .• __

C.....rn,'ariC. __ ..••_ ..._._ ..••• ••.. __ •••••. __ ••••. ~,..."n3..... 

-

.."",1,5."" .,.....", .... ,0 Clgnrettes (I"'R.I.___ _ •••••• _•• _•.• • 12.Zi . '. lO,M -:.1.16 

ClgarettCS(sml>ll)_••• _•••• __ •••• •••• ••••• __ .••••• _ 3,:305.1O.'~ 2,8l.6.2i ~~Ii8.83

Manufactured tObacco.. •••• •••• •••. •••• .• 71 55 ~Q 07 -22, 48 

Slampsal<l5(document..r;) •. • .••..•••••.•_ .,~ 2,W!.OO ; lt5. 00 -312.50 

rotal __. __ •••..•....•• __ .•• •••.. ••••. __ ••••. 7Gl,~.Zi, ~H7:00 . +e.II,v.lft.i3 

-~

NOTE, -U"'l," the tarlll ac, or August 5. 1m. ~be ~ove tece;pts, with the exception ~f the U1terniii t""';,nn. col;oct<>d from sal. of'd""UIlI~nlM:r.ts.mps, """ eovllled lnlo the TrMSlU'Y or .tho-United Iltatos t> \ 0 tted" oj tbe tr"""Utlr el tha ~bl11PPln. Wo.nl1'l. _ . .-' T.\IlL?J IO.-Il'i'fEIll'iAL-REVENUlf T.l.X: ON PliODUC'l'S FllOM POIlT";) RICO, YEA~

El'iD!;D JDl'i'E 30, 1924 Al'iP 1925, BY ARTlm.J;l'\ T A:>::EfI' "" 

! '.

, ';\rl,lc!es t,,~OO 1112; 11l2:i 

Bj~~·(1~p~iI.. (nOllb.wt&gc).•• _•••• __ .••• __ ••.• __ ,.•. __ •• SI.36ll.20 .••••••_;_ ••••[ -1l,3tIll,20 Cilfats(~"-'" ,..-.- ...... --••• •••• __ ••••_..•••. 7t\.\cnJ, 00 $1,019,3'1.28 +2M,362.19 f:11f....ett (J) -. ----.--•• --•••••• - ••••--•••• - -.... •• __ • u, (;OCl 00 19,600. 21 _~ lIII9. i9 

CIilU'.Lt';(~~···· •..• -- ....-.•...--.-••--.-••. .•• ,1O,~Q.I~ 59'341.311 +2Il..-OQ214 StoDlpslll ( l••••••••••••_.•••• __ ••. __ •••• __ .•••_ ,,1,3&I.1~ 1,313.31 n,t.:; t1<l docwne.ntary)••••••" _••• _ .'." __ •••. __ ••• -il&I.tIO 1.50 -3\13.10 

Tot.oJ_ .-._•. _.. __ •. __ ••. •• •• __ ••••. __ .__ :~2l.01f..73 1,099.527,62 +2i5.al'l.8Il 

' , . , 

th~~~-Tbe ..bove r.""ipt.s for 192.l inclade SI.OIIIl, 5:.i 12 dopo;;ltod ai San 1nan. P. R., to the ~,e<lll of .talpDl'D'~'h<>f.Porto Rico. which ..mOUn' i.'I pot inclndod in in<erna!-covcnuo coU""tbns shown In ~ther teeltons r ",Nn. The re<eipt.'l fram snl. of doouincnl.8tY stllDlp" in Perto Nice 1Il. :.,dnde<! in tho coI.­

th",,"cond d'."lcl01 N"w Yerl:. • 

'Nl"" Dl<>ul.ba nnl;, 

I,ri 

l

I' 

In<:<_(+) 

or d"""'"S,L

H 

I 
TADl.f. 11.-NuIdBEIl 01' EACH CLASS OF SPECI ...L T ...xP.lYi:ns, J11SC.lL YE ... n ENDED JUNE' 30, 1925, BY COLLECTION -J)Is"'ln<':T~'~:

DJ.uiled "plrlto ·nu~1.e:r -!:	 Ml1l'd Tob6<Joo ",iUiuf"",lurer! 

dour. i-"--iT-~-'r-~I'~:~;

~t7;' ~:U.	 .• Colartd Uooolom;l M~l.: p~' ~=: 2~~: ~~~::r' Whol". mall I~J1I MllIlu, r"rnl<'d. or'tuO'- lac- "nek. I Reoll· n.toll ,., olsUlls ,.~	 ""'''' vIl.<I. .. c,. -ClgIU"' 'I'<lb~ ClIp , , .~- Whol... , Whole.. ' ' U WIUU lur.", .... 0' ~or _et"," ... stool< deo18l1!1 - turel'B 1818 Rolnll ~")o . Rotsn . loa· - loCo • rl'· lillt 

--<,:1l' deolel'!! denlor! donJei. dooio'. lurerl luron 1'8Cl<Orl 

fiel'!!: dnnlot~

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TABLE 12.-ToflACCQ FACI'OltIEB OrEflATEp ANO LEAF TOBACCO AND OTHER MATEmAUI U~F,O IN !lIANUYACTUmNO TQIlACCO, CALENOAIl "' o Yl'lAR 1(124, IlY COLLECTiON DIS-TlIlCTS AND 11'1.' STATE8 

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 ..~·ttl:':l:02Il.433 ~';'";'·~"~':I:~~';'·~';"H·~·~· 334.320 .2,000.280 ·~·~..~>~,·~·t·~~·~'~·t· 1,38J.Ml '~M~J~~'~'"'~:~'~' 2,.~,707 5.&1.8:5171 ~'~'~"~'~C}j~H* 32,114,181

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..~.~••~ .~.~ ._._. ..~.j.~··~..~·~• ..~·~·~..ts:~'~"t:·~~"~· .___________ 101,0tIii OO~'

~-"'-"-71 . -----*1

"'rM_url.••••••••••••. 11 D D, IT 4,.&r,fJ'.' ~el,.rol l,roo.au &:I7.m 1,421,oo111.'llt,ZIlQ 1I,7M,M7 ~.1llX>.0il@. !>Ii,tU.TlIl 

1

~h :\~7'~:~I~~-_-_·.-.·.·.·.·j:~~~.~·t:+'~:~:t:,,:':~·~'t:::·~·~~,~:;,~.~,~,~.~,,~.~,,~,t~':·,~:~,~;;~~.:.j"~,:.~~,t~,·j·~,t,.~oo~,~·t;;~.~~~;~:~~·:..4·~·~~j;,~..~,.~~t;t· ~.~.~t·~;;.~·~·;,.~·:..t~"~.~.i:~·=;,,~, Montana. ••••••• g'l 8 110 2.1;61 ••••• • • _ 2.'1i7 JI,·ebrMh•••• •••••••••• • 23 18 _ 'll,'OIt3 16 ~::::::::._•.• 4~' -.----.~'l- --"'-'b'l 4S,IMS 

6th New IUU!Y--...._---------f---'"=j__:'+-__=. .... '"" "" 2. J~ ~~ -- ••. ..3.'~- --i::iOO: ~\16' --2,-481:802- +~;i~:oi;: -Tw;:oii; .. "" "" ::e:=~·-·-_·_·_-------------~·-:·i)~~~~·!~'t~~~J·;~~~~~g~I~~~~·i·:~~~~':·=·~_~·:C·~.~i.i~~.~·~~C.j.~ Total NewlorMy________ M a ,41 53 .... ooo.o;~ 1.\lI'.i~.~16 ..~.~C~~·tf:~;~:·~~'i:::~~·~·;··~·t·=·;··~·~ :l.)~;lg iH.~ 1,300,400 ..~·~..~·~·~..~·~2.~~7.M2 ..~·~..~·~·~..~·~·~..',190,014 ~·~..~·~·~..~·~·~..~·~ 1.Wr.,o;.~ ..~·~..i·~·~·~~·~=·=-'~'~ 3:l,71;0,978 ...~:,..'~~ New Me:dco ••• 0 0 _ I. . __ . . _._ •.. .•__ . 2'20 

lSt New Yort.________________ t2 7 II 48 2()1.774 1I0 ~.;;;, 43-1 _.•. .. •• _•. _•. _. .__ 124 1k'I9.20S 

2dNewYork ._._..... • 162 23 z:l 152 3,W3,1I92 404.15~ 11~.;"sG ""1 181.743 - 13.'l,:lS9 93,104 1113,232 ~r>38.T,{I 3d New Yort....... 25 5 11 24 ~1.Gf>8 9.~O :'1'.... ,14 8.895 .•.•.... _•.. __ .. __ 00.505 ~Zl.664

14th New York._••• _.._._ 31 2 4 :'II 00'l.373 1.llY.l 71.544 2.490 34.3"-1 1~.~I~ 1117.734 42.0IlG 875,616 21st New York ._______ 83 2 2() 65 In.:m 1. ~13 94~, 742 ~. 358 ~. 8\12 lP. f\OO 14. n39 1.114.371 

Tol.&! N.w York._•• _•• _.~ 68 .. ~7 ,~ll31. 10-10 I. _4:'U ,>46 2. ;\I7.MB ~_ 3,800 :l;I1. m 1'rP.1l/)1 R~\ 776 .83~, 7f~ 9. G15. 2\>7 

26th 

North "ell' Onrollna.. Y011< __ ._••• ._ ----- --'-' 20 1---'. I ::~·:~:~·t't~~'~'~· '4 17 8Z:71l1;8l1 .~n~~3'~·~'~"~I:~~~~;~· 7.1Y>!), ~,2, ~·494.'4:3' OO~'~:~~~~·~·: 015.1;11. ..~·~·~ 0~1,7W ..~·i..~·~~'~'~· 11.1lW. 46R 

""~r:~'~"~"'~:i:E~'·~'~'~"~~3;·~'~·~· 13.84:1. 049 ~. ~7. 673 B3. 9,1.'1. 014 "~. l'IOhlo._.. _. •••••••• 27 12 3~ 2, 6Il'l, 0\l6 • O. 13~. 24ll 3,7'1'.778 l.171 211,142 2. !l37, 309 0. 3~,\ 100 1. t>-lll. 970 2" ..">(13. 406 

10th Ohlo_.c_.'._c______________ 16 2 1 In .. '440, 2.1~ ro. J~3, ~3 .3, 014. 742 .. 7.028 SMl, AAI OllJ'i,37\1' 3.217,1':7 2.31:1, 035 W. 2r., 3-n 

m~,''l.'Otl!IOhIO g~l~:::::::::::::::::::::: .·_. ·~I~~

---'---~ Ig 'Ig .~:~.i~I:::t· 100 3,H6,OG7 ·~·~'I~i'~"tl·~·~ H,4~3.(>16. ..~·~..~·~ii~;:·! IJ':'~'~~'~: 7.210.'05-4. ~~;;:.I·~··~:··~-'~~'t~:i'~: 'S,lP\l :~'t':"~'~'~"~' J.ll7J.44~ .~.'~;:', L::i:~:~::~:~::::~::~·~·~··i· 8,~02.1JM 9,632,877 .~.~::i'~::~:!~'~'t: 4,~.{l(Jl :~.~::t::::~:~: ·J~"~'t·:;~;·2 ~3.IU.g~l

Oklahoma. •• _•• . 1 1 0 2 -- ..--- ---- --- -'. __ .. _.... ~.~, _. _::: :::::': . _::: ::::::: : :::::::: ::: :::::::::::: "._...'-ii' .3W Omgon. --.--------------------~ 2 .~ :..-" :------:.-..".".."..~!"...".. ;'1 =;'.;:;~;+,;;;'::;;:~f,;;;~~+"";;;;~+,;;;ii'=;!~=;'~;.~~OO~.*"~. lJItPonn'ylvanlo .__________ 1~4 12 19' 147 lOll,&'.2 81.005 1.2\l4.S-H 1l8,~1l4 19.245 87.6Y7 . 80.04ij H~.M7 1.79~.&J2

12thPell"-'ylvanla.__ . 19 2 R JR 2,lro,r)~ 544 52,402 13,707 1.030 81.923 laO.1m Z:l7.~7\1 'l,717.R7~

23d PODnsylv!lDIs TOlalPOnmYlvUllA .._.. __ ... -------.::..~ ~~~---'~I:J~~'~·~·;·~.·~·~·~ '1~~1 2,llOlI,374 ..~·t 81,5-49 ..i·~..~·I:~"'~ 1,4-13,343 ..~:I::~'i'~~t!·~·~ 65.0l4 ..~·~·t :ro.:m ..i·~..t·!:~~~'~':I~ liD. no ..~·~..211.D48 ~·i..i·~·t...~J~'~..,~~~'~"~,.~.~~ ll83,012 ~.~22,1t0

RhodelsIMd_. __ , ." . 4 0 0 4- 11,1l47. .. .. _ 2.142 _................................................ H.789
 S-outhCarollna•.. ;_~. __ 1 0 0 1 ._ 1.[1",.4 ..•..•.. __ _ _.......... 7.824
 

. 

~=~~~~:::::::::::::::::1---;:2 ~-==== " A g·I~.:~;+·~·~..~.":004;·;·:~.,; ..~·+·~·~..~i~6i":~.iin~·,·I_="M~~";r;'.I·~i::i:o'~i"1:~ ..c·~·~..=·"'I(ig~·;: "'"~"~'1'==.i~oo~'."."";·~ I·~·"·~·~..;:~i.~·.~·f·=..=·~·;~i;· "'~"~'~'I ="";,;"';'"'~F;" IstTIWIS __ ••• __ •• _•• __ 7 0 2 6 22:!l.8IIIl 1,495 10 2,4911 :l32,87ll 

2dTe>:a.<... __ • 1 0 0 1 1116 ._ H7 02:3 

TowTe....' ...__ .. _•...• • o.~, •• 1.1'>1 '''.__ ' ,_ .•. , ..•. _.. 10 2,4"'0 ._ _.. 23.1.~9.3 ',t' ,., 
TABLF.12.-ToBACCO FACl'l'OtHI':!l OI'£JlA'rT.D A":D LEA' TODACCO AN}} {)rrtER ~1A'E)U... I,1l UR1W IN MANUJI'AC'TUJil'Ul TOBACCO, C.~L};"DAR

.. . YfiAlI.1924, RrCOLLJ;;C'l'lO/,; DIBT1Ut''l'1I ",YD lIY 8'l''''TtC>:;-Cou!inlled . ,. 

... 

',' . Il~Um",ud al~

\...1 ll'Jftl 

~--e...-.;c-f-.-'-C -------,+---,-'-'-I~-~~-I--__+-I-~-I-_c_ , p~- POO/.lldl l'fJ'Jf!4' 

Ul.4h,_ .••• __ .........•....1 , , , I, roz
 V~....•..._..... __ ...._•• • , "'T~'-m- '-7:2iIi:iii­ m7~ WMWn.;:::l. ".__ •• __ •__ •._••_ , • • 1,817 W..t V IIIDI"_ ••• _••• _•• _.• ___ "

• , • • ... "4:i08:iIOO- 2, on. 71\4 

Wl:soon!In •• _'_.'_•• ' _._ ••. _••_ .. .. • ..• • 71P, P2Il 211i,~n

WrOlJlin~_ .• __ --_ .. _-_..--.­ " • ,

"

, , --.-......--.- ., ,.. "" ToW. 1m. _.. _.... _.... _ J. tr.ll I, ~13 J6J,l>I>l,841 00. g~, ~sa 32, 1l~ ~Ig

TOWlll2ll, ••••• __ ••• _•• _ ,.. om 1,OlR 1M, 38S, 77~ '" 

"iii' "2,'7iii:2iiil- ..

Ol.hot 

m.lcrl&!! 

..-...-...... ,..... -.._-. --..-..--..-

.Po'm4, 

]4,0;7,;:i2 17,tf,s,3.'l8 

03, 000.438 3,~.U~. 7(,11 1'.0Y.lI, J34 10, IlI:!,_ 

\I!l7,5'8 1.511. li.lf} _.•.._..•.1__. __ .•. _ 

I-~I~-"~--"·

TA.lILR 13.-Ton,.,r,co lIfA..-UFACTl'nr.ll, QCANTrrT 011 HAND A'f' eo.­ ...":U<::r:'-E""T J.};n OWS!! 01" YE"Uj QUA...-Tl1'Y TO nil ACCOCN'r.~D

1'()1l, QU,v,''rl'f'Y 1I.J:.\lon;l> IS Ilo'o'v "all E'XP09'r, TOT,4.L SA1.E~ HEl;'OllTElU .....1'10 '1'1'-)(1:8 l'AI!}, C"LEI.n'A" YEA" 1<:'>2-\, 8'1 CCl\,Ll;~.

TIll!'," J)la'rJl;I~S ,,),'D Ill' S'rA'rE:S ' 

MonllIlIciau...' 

'h:u~ol

On tln"d ITo'~1 to bo \ On b""'" "'-'" Tn pol~ 'lnmll' u.,m 'rollll JBn.l.lll2-l ft~~,n~ .l"n,I,:~26 for ox' p..,t~Uon <In,lnlll um

. 

p~", P"""J. Po.n,b 1'01100. l'o~'IIJ, Pol/lid'

'" ._-.....--­ m .-'--".-' .-._... _-.. jl2 £12S-1! 

ilQ,37~ '.~ 1:I2,i3t J3,t-l~ .--.....-.. 1(J(I,CS8 10.635.84 

"-~. ............ ,,~. ,. ~,\l)3 . 4,1Zi.34 

14;.a1~ 8,lM H~, a8() J3,~7~ ..­....._-­ 132,0)1 :zt,7M1S 

-·······2~·1 IG, 01 la, DIS .. ...•••-.•tij- IS, U" 2~72W

f>U·H M,IM '" ~"'.~ 10. OM. W 2,271.61~ -iii " 27<l, 61~ --.....--..­ ,... 2,27{1,8I',2 ~oa. 756, 16 

1, ZlS 1, 3~~ "'--':-iii3" ..­.. ­..... 1.3i~ J.~lK 10 

~, 720 410 1\ 17O -...._-...­ S. ~17 .".• ~, , 2:10 •..--..-.... ., ag, ;S 

32, m,67g) '" ",743.300 ,., 14,[.41 32,?2tl, <It! Il. aoo, 700- a :lOt. 401 7, Z7l 111,M8 6,S10 ...- .. " .. -. 'l':l4.l\M 3~,S;1>. ;0 

~~. {lI,n, Il'>O 7,~ n,Il:>4,Vill 9.149 11,1041 32, "'-U, 2SIJ 5, 927, ~1. Si 

400,812 Ml,B,,:t \ .,"" 83, !37. I~ .. tA:m ~.~

.····1 .. 7:1.1, rr,5 7<12.38Il 1I.3OS ... -.....'. '. T1I.01~ nl,~m.1l!>22,432 ." •' 22.806 ··i;m:Otj- "--47'-~iii' .."" i, 10", OR 

42.100.1I2 1,7:7,~4 43,~r.,l''" 41.lI:l2. \Illf' i,t\lj,~IHD

104,007 7, I r,2 152,0100 0,59-\ -.._- ....-. J'S.tM 26,-lll3,70 

'" " .-._..__ ._-­ '-"~iI;S1S' " ,.W 

G,M?,»! -"'----",r 'll,l\oI7,912 '--'-'9:82" o. fl3II, (174 1,I\Jol,~ 32 

l-i~, Z96 '9,2S0 I ~.\1,""6 ,. ~~J, M~ . rg, !i(>7. 3~

~~

13, PIS, tI26 ( HI, aoo 14,OOD.~ 181, M~ 13, !iS7,!tOO 2, l~. ~ll, 20 

:!S-,('1'ol " 2~.1'lll .~ .. -.... 2" 4fil 4, bM. 00 

13,M~,~j)~ I l~~, 310 14, ml, .75 . )Sl, 568 13,013,311;' 2,~,~%'2(I

10'l,1m> 1 '" lro,616 '" -...._..-.. 102, 561 111.4,'[1. IB 

" " , =;­ , ~".' ... '''0 '­ ) .. ~, ¥./ loj,·." •• , , ,. . 

(16, 7&'1 

1,\1'>.,.5 

~f" 713 

Z-l2 ) 

{ 

'm."" [.":"0 [---'1---1---i---I--.,­

P",,1IdI J'''''"rll 11~ _.... .... 

IlP,n4 

:n, 1148 

<'), • 

Dt!tnct..N16 Sial.. I • Plul Too1~t Finn ru~

. POu.d" PoII·d. P""ntl.t 

J.!1taJ:I!11e. _ _. __ •••••••••_.-:-•••••••.••••• ".__ 

III C..wornl~__ _••-. • ." ._••. _ __ ••.••_ .. mhOBlilornlo ••.•.• _•..•._•...•_... -._ ..••.._. 

Total Clllltnrola _ _....• _ . 

a:~~ciiC:::::::::: ::::::::::::: :::::::::::: ._ ~: ~.

=~:::::: ::::::::: ::::::::::::::::::::::::: ::::::::::: 

O<'Olgla_ ••••• _ _,_ • _" __ _-. .. _. _. __ •• __ • __ ldoho_ _•• _•••.••••• __ ••'_" ••• _•••••• _•••_•. _ _. 

.. 

"
 "
 


 0

• 

8 

0 " 

Z 

• "


0

• 

" 

•
 

e "
 "
 i
 


 

<0 

w 
- -----------------------

-


., 

TA.nLf~ 13,-TollACCO MANUPACTlJRED, QUANTITY ON HAND AT COMMIlNCEMlJNT ANn CLOSE OF YEA.It, QUANTITY TO DE ACCOUXTEU ;f 

rOR, QlJANTITY REMOVJ;D IN Bmw ,,"on BXPDRT, TOTAL SALBS R~:PORTl,;D, AN]) TAXES PAID, CAl,ENll,A.n YRAIt_1924, BY COLLECTICS DI6TRlCTS AND BY STATEs-COJltinllcd , \ I 

\" ..lu~ 01 ~""mp.' u.od T... ""I,! <luring JP:lol 

Remo..1!d 

for n· poTtmion 

On hand 

Jon. I. W2Il 

Total 10 he 

Moounloo 'm On hfln<l 

Jan. I. 102-i Plug Twist J'11lO oul. Smolling Snuff

I PO'Und. Pmlndo P""n40 Pound. P""ndo Pound, PO'UM. Pourutr P""n40 p""IId, Po,"!4. I!lMiaourl.._•• _•• _••.. 4l1"MlI,3~ 4,&4,1l91 0,430 (,74MI.~1 ••••._••• _•• f>8, 13S, 877 8,&41,&11 GI,48O,MB 2,iIM,lI71 711,GOI OS,411.I:!oll 11),~I-I,M8.1$

~lh Mi=urL···········f·c..c·c·"'~=\-,"'c'·&=-"·c..C·c..c·c·c..c·I_-,c""'..'"M~====I_~c""'""C"~I·C·c..C·c..C·c..C·C·f-c-,~·'.."C..~I.-,-,,.:'"::'1'·C"C·C"C·C"C·C·f-c~c""'"·~"'+C':""c'~~o"'o· TotnlMlssourl.. .. 48,<>4lJ,3Ql1 4.8J5.4H Q.430 4.755,417 ••••••_._. __ o!l, 148, 000 3,341.lHl 61.490.:137 2,3M.875 711.001 h8.4:1:'..T'r1 10.',ln.211l..'~

N~O~~t~~~::::::: :::::::::i~: :::::::::::: :::::::~~:I J:Hr :::::::::::: 4~ ~~ :::::::::~: 4~: ~1 ~g. ::::::::::: 4~: m 8. ~rr

m,~:~ I:,,:::::::: .",im:..·1::::::::::::1'i:iOi:~i' ~:,~,:,~J::~::::t~·~· .~.:",,'.,":~",C.'.' F.=,=,,="'='~:~1A~'S~F';;;;"""~.~; ~~.~,+=,=,=,=,;~,:~r'~,,:+~=.w~·~: '~I~~:~;.·_·"·~i=M""~:c.= ..~,_·1~:':''''=M:cl~:J~~i~t~".=,=",:,~'c~ri=~,t:~~.~.

New ~::~oo~~=.~~~.o.~: .,_ __~:'.::. :::::::::::: .:'.::::.r-I~'"~'~'M~':"~w~2"~'"~'~"'~~~.r:'~'~' ~"~"::~.:~:~..:.:'~'~:~~:~::~..~'~'~' '~.~:~::~:'~O~'l·~'~"~.:.:'~~t. '.~"~.'~.~'~'~' M~'::~::r::,.,j";,,~,~,,~,:~.~~ 1.~NewY<>rk.. __ .••••••• 2,IlOO 2,1)';21' \I01.ViO 1011 1lO7.0M ~.'.'I(I ~lo.W; 4~.4M ••••••••••• 863,M2 1:>5.4m.36 

~~~:~:t::::::::::::::: .._...:::::::.....·. ~~~~_ 4·~gn 1;,01, ~.~:~ ~'l.;;""1 ~·~:m 3J,~ 3~Ii'i 6,lrt~ 91~:U:~ HthNewYorlr_" •••••••.. _•••••• _._ b••'>5S ""OW '~1.~2( !'15,~8l 1.779 8(1.300 3,407 ...••.••••. 843.903 151.9n.t>l 

mt~~~~:~,r~:::::::::···::::.:-:::::::::::: _20.022 I.. m: &N 12.iri.~· l':,~i~~g j(1,~~~ 1.~~~~~ 13,~~ ::::::::::: l'Ug;~ri m:iJ~:~

Tntol New York.. 2.[100 7.r>30 pr'~.600 8.011.721 t8.2QI Q.<:m.(l,il M,i'O O,Q.:.S.li40 9!l.870 ~4g,OOO 8,610.710 1,M9.m.SO 

XDl'LhClIfolliu._._...•• 43.&..5.t~ .•....•..........•. '400'i'Q8<I~'" lIS.7~~,6,~ 3,:l.4l,M9 i?2,I()I.IGi 4,aoo,&;2 m:39O H;,51~,92~ 21.1~2,soo.ro
 

lotOhlo. __ ••••••.•....••.•••.. •••••.•. _ ••_•••..•.•••• ::'.501.:.14._ ••••• 27.tJ()I,t,H H2,9l2 T..9~.~BG 371.00 V,lgO 27,0M,847 4.llro,l).',2,~n

100hUhlo•••.• .•••••. _._................ . ••••.. 116.,08.(~2 .... 10,'0f<,((.~ ,4,~lll1, 1c.,;o2.9.'S 2&5.651 _..••.•••.• 16,4\17.80;' 2,009,515.20 

lHhOhlo ...._.................. ..••••..•. 2.~'O •.. ,••.'".. '.C.~~,. ~O,. ,_,",~~, J •• m.-. .;~T..................... 2.~00 432.00 

i8thOhlo•..•..•.•.•••••..... ••. ,•..._... 27 3T7.lJQfI 1,&10" '" '.'H~' }-"-'"O":'':":'+''''O''C':':'':':'''

z~':;::'_ObiO .', :.-. .", _ r. ~~~~~l~~:1 ~~l,:~ _._:~..~:.,I ~~,1I9.:: ..:~~:~~..".~ .. :~~.~ 44,435,~.:;, U9~3:..; ,- -, ,,- c,,;,--,-," Il, ;~~ : n 8, e;~ 4····--···-·c·_-,'C'"'""1....;--,'"'=;:;;,M" '-. ~'~.. _'._~ ~~---_. -­

Mj.."·..yl.... nl... _.••• 1NI 3781 'o,~(lO 1 119 r.l2 , 1,~11, I"~~"'COI' 2l,1~~ l.n6.M2' lQ.~B3, .• 1.7l1(1,O~n, ~ll,BOO_~~ l~b.l'"n"'.'·I.·""I•. .... Il:\ll U.7l:\ll/ 2:1>.1.<M7 ..._"_'_'_'11 __ ~_'_~"_~_:~_i_~_ la, I~I 2, ';(1;,(>34 I 43, ~5() I' .... ······1 ~,ur,~, 1~4 4(11, 1:l3. l~ ~N I ~~:;Ivn;~~;: : __1'.~1' __~~~4~1 ... _ . lUll 105.7:17 ~l ,-........... _'c"cr,.c"c~~I._-""c'==c.c"
 

..801............ IN ..86 &4..U~ ~.3SI.k3 , lI:1I~ 4,~'JIl,~1l1 t14.3!l'2 4.~oo.OO3I 5:l.9S0 1 [4,'(M,llZ,\ 798.G4&.H 

Rb!>de WB/ld __ ••••••••• •••••••• •••• 13 832 

6DUl.h 

S",nh C,.,-oUna.

Dakola__ .•••••••• 

•••..••..••.••.• •.• .•_ ..••••.....••• _ 12'116 

a' 600 l~m ~~ i~;~ lli :~::::::::: g:X\'J },t~.~ ••. -..... nem 6,~03 . 600\ 1,1sa.M Trop""IIl"--............. --~.i.";:ii···f~53:;85·~~~:::::::: ':2.~:Z<12

l!t'1'HM.• .••••••. 8~.Jl3 ,I 7. 678, 1ili-1~'""'~.~"~,:~"~'~+~:~!",'i";8";;".·1 ":""im~,""""·I....·~·i:i~f,'"-~~i~'·,I·=·= ·=·~·"';·~i·+.~IO~,~.~:':: 3;'"",.~'"J~.""C.".""O~, 2d Toxns.••••• ••••••...•• ••••.••••• ..•••••... 108.';;4 I_. __ u~ 17B,~74 .--•. ---, - pg.~I4. 32,143.32 

5:l~ ············f-c-cCO~roc·c'i·C..C·C·C..:·c..C·"·,::.:::.:::"'I__-,"-:.:.I-_~'O,~·,·'e' Tola! Te.tM.,••••• .-_.......... 59. Jl3
 120, 1l'.l5 

l~.,:: ~, -. ·:r=~c"~·"'""~·F.."·c..C·c..C·"..C·'f·;;;;=;;;;"I~=':'~""' "";:;.F~"·~'~"~'~';:« 1.580 .•..••. 1.039 __ ••.•••_......... 1,b39 '117.02
 9,330,007 Il.sro.732 S3P.~~3 1~.-S43.r,M .\17,400 1.318,100 13. WI, IIR( 2. ...11,437.1~ """'.-. 2. III 2. 2JJ ~~ 2.230 50 ••••••••.•• 2, 1ljf, ~~3. ~R n, 460, 874 11.4~O'8,4 3~1. HS 11.852,652 4fi5,.J13 1.300 11,3&1.819 ~,(H.g,447.42 ~~:f~·!!!:!·,ii·,,~m::::,;:~:':·::::j,,: ·····i:i;2Oii· 1, 112, g~ 1,128, 227 .~. 821 1,135, 04R 4,450 ..•••.•••.. 1,130, I'>Iti :103, roT. (H.

1.'>0 __ ••••••••.. 150 •.•••._.•• _. __ •••.•••. _ 150 27.00 

TolalllI2L••••••• 111,~i7,092 9.001.&12 6.780,581 2t6,llOO,I37 30.02!l.026 41~,178,378 1I),!I6.'I.~ ~2.>.(HI.Ml 11,06S,480 2.1lO'l,268 410,571.2'13 73,U02,ll28.74 Tot..oIlV23•• __ •••••••••• 1'lO,798,430 lO.tlll5,l55 7.140,828 Zl('!H4,189 3Q.228,284 412.776,875 lI. an, 805 424, «9. !~O 10, 848. 301 2, 520. !WI 411. OSO. ~oo 73, ll94, 480. 28 

tncrease_•...••••••••••••••••••••••.•••••.•••.••••..• 12,(l,I.1,9IlB ••••••.•••_. 1,401,003 •••_........
 MlZ.2111 720.039 3RI,(I~ De<ire:l.'lQ........ 9,821,347 763,&43 361),2017
 ••• _••• __ •••. 109,258 ._•••• _•••• _ 3O'J.302 ._•• __ •.•.•.••_,.,•.•••_ _'J••••••••• ----·50ii;.U;j······iii;OO5.·64 

'..­

,' 
---- ....... ""'­ -- - --- -

T'\'IlLE 14.-CW'\'R F"CTORIES OPER'\'TED, TOBACCO U!!ED, "ND CIGARS W:E1GHIN(l MORE Tn,\.~ 3 POUK1>!! PER TfiOUSAKD MANU_ 

FACTURED, ETC., C,\.LEND"R YEAR 1924, liT COLLECnUN D18TRICTS "Np llY STATE!! 

Disl.riels and States In busl

Closed J~;'j ali, , 

~_,Nc"_W_'_O_',O_'_'"_'_'"_","_'__

S~mmc<l Un. 

~temm~d

· 

I__T_"'_'_'_C,"_._"_'_"_'_"·_.,'_"_'_'_',_""_l! 

Removed 

hu pa.!<1 

P."""onl 

oonj,lmp· ~ion

On hand On band 

hn.I,lm 1M 1,192.\ 

,'ci~_._"_'_._';_.,_',:_'_W_"_"_'_"'_"_.,'_'"_"_"_'_'_'_',,'_'_"_"'_'. __"_', _ 

Removoo 

lot ex· po,I,,· 

lion 

----1----1--1,--1.--1----)---1--',--1---1--­ I P""",1I I J'O'md. P""nd. N,,,"~... Numb.... N.",,,~,, I .~·"mb... Nu,nlJ" Num~... AI~b.m~ ... __ . ....•••••• 3G 3 6 33 57,MI 1.\100 33,17S 4,'>27.2211 85,803 Z1ll,3IH .__ 68,518 f,4\ol.. I50 Ari.ooa ••••• •. _ , 3 0 8 2,lJ4 il9 4g 813.705 15,000 10.075 •••...••• _ 2,920 oo,t\IN) ....l<a!l>as •••••••••••• _ 13 0 1 12 21,o.n ~60 0,047 l,t71.094. H,6n 8<1,875.__ 19,234 l,d8,lWlO 

1st Co.1iromla ••••••••••••• ~!. 9 40 1113 8\1ll, 1661~":;~~.~. M~.-'F~~"~,~oo~I,~~M~.~~~'~.~.,,::-I~~,,~,~,,~,~.~,~~~~,,~.~.,,ii-w~,-F ..".;..".;..".;I- 3lo' ;~~ 47,987,437 

.... I'M ,::~.~"t:~'~':I:J'I"~=~"~'~ .•~'~"j::'~M~.:M;".~:~"g'"~"~:U;. ;M~'=. '~oo~:~'~. ;W;'2''~';'t~'~' ~m;:,"~M~I'"'"':''~':":" !:::'~"~'j'~;tjU~'joog"j'~" Colomdo. ._ _...... W 11 H b3 24R~141" ,7,ll2 It,7G.1 15,~24,1r." OOa,340 939,R38 •••• 177,821 15,200,8110 

6th C.1lforuia_ Totalr:lllifornl~ .•• __ ------- ,>40 49 M 32~ 1.143,1\45 .'.411,1.97 40.357 77,008,915 ]l.(;;9,034 JlI,036.MI ",._-_-_ •••.. , ~0'!,5l5 72,048,793 

g~r.~e:;;~c_~::::::::::::::: 2~~ ·l~ 31 In i~:~i: m~~ .' ·Iu·m ~~:gM:~ ~:~~m 2,~~~ :::::::::: '1~:~ ~~~g~ Florida_ .• : ..•• 3711 oB 97 831 5,i>o'iO,m 2,718,189 2,O:n,8:H 52),357,04~ lO,UolI,8li6 10,257.018 •. '8,6[,5,393 51:l,386,f>Ol 

O..,'I'l __ 6~ 13- 15 08 268'l98 1,300 28.'l,623 Z7,071,300 'iH,375 34O,2Gtl •••, •••••• 199,010 21),9711,405 n.ws/I .._. __ ...•••••••... I I a 2 113 21>3 •••.•••_;•.;.. 22,662 _••••••_...... 4,500 ••••. 31Z 17,800

ld.~o _._. ._ I ~F""'"."'"""+_.'c".~'~OO~"+~'"CE" L ".+--,,,.;w~','"""~I~~~~~.,.~w~f~~"O\:?"~'~'ol";;;;;;"..I~""'~"~' '~'~·_I.--,::-:·~~~'~·:'oo IStnUDO!! .•••••••.. "" ••. _ ~~l 00 las !l."\.' 1.53~.\l&I 477.084 215,!lW 103,256,895 5,079,827 5,191,414 _••••••• " J,I~7.477 100,947,831 

Sthltlloois••. __ . __ .••... 312 15 3~ W4 5n~2~ 48,2~1 31,m 30,03.>,818 1,709,OM 1,729,000 •••.• __ 2ll1,SM 2Il,733,1l9\l 

TOl~l Illinois...•••• -,,-'-93 ~I::I"~':I:~':' '~'~':i:~'.2,~oo~.~'''';I:~''~':' '~"~':I:::u~,,~ro;'~I:::'~"'~"""~f"~'~::'g'~~, ;",,~.::-~,'~'~W~'~"~'~'I:'~"~':"~':' ~::,~.~. ";.~;;21 130, OSI, J;;3u Indi~na ..• ..........• ~OO ::l :xl 2M 3,241,629 1,0112,273 64,354 202,ilZt,flOI;; 13,8112,623 9,~:r.l,(W9 ••••• _._._ 31~,305 2Oll,M9,ilIIS 

Iowa•• __ •••••... 20'1 13 21 196 002,410 4j,II~ .51,82Il 47,5.W,BOO ,3,(l(I8,il08 2,6\l2,30~_._.•••.•• 146,971 47, 75l1,632 

KEIm."................... '02 12 70 13o, a"" 23,644 3,&11 7,60:l,1~g l,2ll8, 910 1,353.2:?'i .••_._.__ 27,21S 7,~12,215

Kentuoky •• __ . 7~ 11 73 1W4.P17 n.1,22B 13,6111 74,Il.l.l,400 2,ii67,7G8 ~.812;B9l _......... 115,877 73.403,4\10 LolIlsl'''If<•• _•••• _. __ ._•• __ 43 , I< 8 54 ~29,~1 374,827 13'>.1129 ,6,257,200 1,717,945 l,9M,38J ._ 310,~ ,5. Il88, 918 

Maine..•.••.••••••••••••. 61 6 8 59 176,~.\8 6,875 ~,G23 8,098,358 419,050 MO\IS8 109,7H 8,946,6n 

M.ryland................ )~7 I~ 30 IZ3 P(loj.~70 7nC,738 H7.36l Il3,Q73.06~ ~.n;l,43S 4,550',711 '··00;000· 242,Ml U:I,142,029 

Mnm.ehuselts. --•• -- ---I~ to ~~"'",-i-"'."mO'"''~"~"H-~'"' "'~".""O"'l.~~""'"'""+--i'~~"'~""·~' '"'"'+---i'C'~~:;::.r.~·"·Ic..;'~OO:;',. '"'O'+'"'~~;;; I_~'"' ~""'".'""~'j."'"'~'".',00•.,""" l'tMlcblgan••.•••. _ .. __ 2\5 24 ~\ -------;SS1 2,419,&10 2,li~S.6r.9 1~.~Xl 250,701,716 9,~bl.;."II{)' 7,Wi,lOO I Z37,g47 :llJI,107,&t9 

4il:l M\~blg~n. 1'0,,,1 MI<Ill~n••.••\~Hili -,-37 13 I W Bl )~I. ~'r:~'~'~·,~·~'~' 3,IlO\l,052 j::i2'c~~,·~OO~·j::J'~,·~"~·~t=~"~~·~·t·~OO~'t1'~·~·~":· _~<,~ ~2,614 31!l, HH.~lt I lO,M-l,38Q "~·~·t:J~c..~~~=-=':· 8,481l,QS9 ~=!,':':':'=' ................ =''1'-

~.~~"~'~""~t~Mt· ~B_tl..l.;.1 ...!!f,_Qlo.:.:?
 '~"~'~~~
-

TAllLE 14,-010"'11 FACTQl\US OrF.nATIH>, TOBACCO USED; AND ClGARi') WEIGHING MORE TnAN::I POUND!> PElt TnOUIlAND M"Nu­ '"

00 . :tACTlJR"ED, ETC., CAL"EN[HR YllAR 1924-, BY OOLLECTION . DISTR'icTS AND' D'y STATEs----'-Continued 

J;,' \ .<;'~; ,~ . .- ; ;: 1 

- :-:,. ­ Stemmed 

Tobacco used in making cignrs . . " ' 

.'_ ,Cig~rs "'eighing more 1.h;m 3 ~Wld" per Iboufllmd 

, " n:' ~'.~' ..,. , , 

_".". 'f 

,:M~nd[~~1 , 1",lnove,1 I'",,"onnl On hand On band forw;· tm'od . Jan.'1, 1024 Jari. I, JIl'Ui vorl~· ('(),~.urnfl·

. ii~n

• , • j., tion 

"" ..' 'lC., ., 

Aver"ge qtlalJtity of Iea! tobacco med per 1,000 large cigars, 22.9fpOlmd." d ~., ~f ,,' ,~
 

, N01'II.:-::Th,enumher of lRCtorJe!llu bilsln"..lilhwlud~ tboBe 1a<lIor1eaWhlc~,':~Uf""tur.d tb~lIIIlRJl ?,I'liHh:-7In TabJe 16~. I' .., ,"-' ,,, . ."
 

TADI..E 15_-0IGAl~B W.lHOH'NO MORt] TITAN 3 POUNDS Pf>ll TnOUSANU REMOVED TAX PAID, CALENDAn. YEAn. 1924, ..... COLLF.t;T10N
 

DIB'l'1lIC'l'6 AND UY STATES
 

___________D_"__"_'_"_'_·_'_'_'_"_'_" I__c_~__A__I--c-'-.-'-n--\--c-'~--c-c_I-c-,-~-.-D--I-c-'-"-'-E_'_I_--T-Oc'-"--+'-~-V-:-';:-'-~'-''''

~:!:::::::I N:::~m N':~ii! NO~~~t~ 127: :27 N:::[~ "~,m~ lotCaUlornla._... • . .. _._. __ ••..••••.. 1 ~5,Q7~,~(\() 006.005 21,8.17.7117 52,350 22,055 ~7,Q87.~~7 3tr1,71l380 61b Call1ornla. __ •• .. ._ .... _...:.... 8, 46,1. 016 I, 00'l. 460 13. M2. ?Il<l ' 38, 325 2. BOO 24,001, SI\6 If>/>, liM. ~a

TotoJ Calltornla. . .. ... _........ JJ. &-13. 375 I~~~',"""MC,~'"""+~~'"',' '"OO",C"'"" F~~""""';'-I~~~"O'~'"'''"·:~~·"''"' .~','~'"'-I~~·"n~."'~~;;.~"

g~~~~~mit:::.::::::::::::--··-·------···---····---·· '~:~~:~~ II 2O,~g~ lH~:~~ 2el:SS,g ..~_ ;~;m:~ng J~~~ Delaware • c ._;._. •••••• •• •• ; ••••••• , •••• _._ •• , 0I16,41~ 68.42~ 28,304.650 •••• _ __. ._.... 29,:>39,500 2e~.OHI.3t)

Florida. •••• _ _ _ __ 156, 331, 063 25, ~59. 13~ 2~7. ~19. ~2O 61,544,9t2 2.431,740 613,385.501 3.961.671.05 

~::~t:::::.::::::::::::::::::::::::::::::::::::::::_ __ .. __ 25,~~~.~c2 188.?2~ 1.201.200 4;0 _ 26,'9W~ lH,~~

Idaho. - - -. .. ,:.:::.-----"-...------- -- --..... •....•.•.-. l~~"'~·w"':'~~".I·o·o·o .."·~.."·~27~:~iw"·"·lo·o..o·~..O·C·i"M"·:"i"00;.-+·o·o.."·C.."-~·~.."'";·+:O:~::,·".. .. "·"·"O·I~"""'~"·,"',' '"OOi~I~=;:~'~' '"'"'0"

00

~~~II;;,~~··::.:::::::::::::::::::::_ __ . - -.-... n:~: Ui _)~: ~~:·~t ~: ~~: ~~~ 2. 3;~: lOO,'~ ITI: lli: j nun:

Tolal lllinoi. - --- --- -- ----..-- -.~:j"~,~,,;w~,';'~'~I::~~j,j",~j, .~.;:I~:~'o~,j,~·1,j·~·;':I.~j,,:"'~j, ·;~;~~,;~;·j~~:I::~,iID~,;·;',~·;"~I:~w;,t,j";"t·jw; Indlana. __ . .., _•••.. ._. __ •... __ ._ .. __ •.. _•• _.. 51,57~,555 98.117.120 I 56.717.000 ZJO.7J6 11Y.l.8~\ :l(]~.M~.365 1.304,411.72 

Iowa , •__ •... ••••.. _._.......... 23,576,365 15.750,278 S,~21,J45 1.95(1 704 41. 75Q. l\32 21'.4.687.15 

KSllSllS.., __ " .•••. ._ .. _. __ ., __ •. ••.. __ •. .__ ~,ao.'l.(65 2.030,.\00 I.J7!I.~50 .. __ . .-_.__ 7.6l2.~16 40.\101:11 

Kentucky_ .• •• __ ........• _ 22,404,'172 9.756;000 n,327.81)'1 1~' 4.2/);j 73, (ro. 000 roo. 175. 92 

LOulsisna ••_ . .. _._. . ••• . _. .. •. •. •. • _ 35, 840. S48 4. 410. 02~ 35,033, Ifa 344. Ilg 75. 688. ~IS 489. 61S. 30 ~~r~i;iii_C"""'" - .. ... .. __ .. __ .__ __ ... .. . 22.~: ~~ 4; ~~U~~ 4},'m: g~~ -"""i,.j,-f,oo- --"'i~:OO:i- g~ ~t ~~ ~~: m: M ,,,_'h ", ~', 0", ", '00 ,", ".2.',< "I' "9 0.... 2 "~ ~"""~~~""""i'_"''''-l~~.~'"","n".~.ii''

:~~~~~~i~~':: :::::::::::::::::::::::::::::::::-::;;;;;;;;;;:,:::::... l~~~;:;':iiS'i7':;;~;:'F~~':1:i:\~i~;~', :i;i1ol·~~,;~0:,i1,;~;:Oi~;;;-lo~;"o. ';;"i':~;;;:'OFI OO_~',$'C."".;:;.~:~+I-C~CM,',: ~c~,2,: ~~~cll' mM& 

'fotal /IIlcblg&o._ •••••••.... __ , •.. •.; __ •••. _••• _••.• _' 1~~~"",;Mi'~' "i~"'I~~'"'"."'iro:·~"';'+~~"~,'~"~"i'~'"""' 1~..;"~'2:·i··'00"iP 21}l, g~O I 31Q. 009. (.49 2.346,409.6S 

Miu.n.sota...- .-...•. __ ...••__ •• •__ •. __ •••. __ •••. __ •.. • 20.132.222 2,488,070 H, ~<4. 439 ;~~:~.I~~o"o,~ioo,'""l~~'o'o· k,·,:,'.~;~:·"1 ~o'o'~·'C',','·"',' MllSlssil'pl ........••••.....•••.__ .. .,_ .. •• __ ••.. •.•• •. ---•• I~~~o',n:::.,.~ro:;.I._~~~~"'«~"~I.~~~.;;.""":;;-I'c;c;c~C;~_ _ _ 1.222. 35
 

,, til·' , .r. ' ( ,' '" " '"
II 

-

TABLE 15,-CUIARS WJ;)IOHING MORE TH"'-N 3	 POUXDS P£R 'l'HOU8ANO H£ldon:D TAX PAID, CALENDAR YF.AR 1924, BY COLLECTION 

DHITRlC'I'B A'(D BY S'['ATEfl-Colltinncd g 

. !Kl8.130 

, 15,716. 29 

87,4ll3_07 

2,142.84 

614.137.04 

.5140, 1:H.1. 46 141,796.82 

zHl.836. 2B 

I, OZ2, 345. S5 

.3,01l,lIZl.o.1 

4:034.,267.18 

ValuBol Tol,al ,I,amps we,l

, Clf....' C mos, D CI .... E

6,746,075 10.1,349,229, 3,714,~ 185.796 115. 087, 70s 

76,930.948 243,371,701 2,730, OOP 239.4SO 404.055,444. 

83,727,024 346.720,000 6,~\Ii,01l2 41.\,27~ 519.143,1,,2 

8,300 ~t,673,01O . _1,833,6130, 1,367,1i<l0 1,930,430 -·....·2;028· 18, 748,3&!l 1 

43,~!iO 208,0130 __ ......_., 21i<l,H\O 

14,408,975 AA, 491, 2M ·73,215,600 

l'umbrr. };l111,b.,. N,,;;'bir .....umb" N~';"b"" 4,183,3~7 1O,~lll,~~ 57,575 JI,076 19,700,7Q,1 

8, &7, 200 2;1M, 7JO , ., I, ~41 28, 464, 365 

12,710, (,(7 12,575,810 68,716 11, 675 ~,235, 010 

CIIIS'lB 

• 5, an 

1,092,525 

SO, 682, 646 

ili,775, 170 

152, 350 

15, 448, 400 

.1,050 

315,450 

N"mb~

5, ()jl, 618 

17,7e7.. 2IH. 

22,818, 722 

• 

. --'\" 

32,300, ,70,000 llJ,:'A)O 

t'INe",Vork __ .. _ _ ....... 113.7'7\1,009 9.172,677' :10,857.408 1,393,2'74 ~.600 14~.229.1I:1~ 7l4.(l8P_6\l 

2,1 New Vo,k .• _•••. ___ .23,512,9&) ,6,700.748 .32,170,842 7,:M7,4()ll 294.\l6O ;(\.0\l~\l45, f>1~,S37.32 MNowYo.k_........... _ 116, n89, 767 22,040,1101 IG4. 200. 4113 111,625,1,8 l,03(),~1.\ 3:1[),f,B2,~ 2.~"1,r,~2.77 UlhN~wVo.1< ..••••... 43.908,G41 11.781J,87~ ,8,403,081 7U7,S3t P,OO(I 13~,815.t3J OOO,~1:.'.511 21'tNe"'Yorl<________ _ 34.600,/;58 23.548,&10 22,153,917, 11,,125' 2.725 ~.1l23.1~S 17\1.273_110 

28th N;:B~'::~'{:~~ ._. ,­ -_-_­ -­-- I==,~.j~::~:j:j,·~~'~::~:=:!;j:~~!~:j::~j.I::·j,~,:!.j:~~~i:j~~';::I.-~,j~:,~:j:j:~~,~~:l:~,~.j,~,'!;j:j:j::~:;,;~;·.~~;~~.j:,.~'t',I-.-.~.~w,'C:"",~~, NorthCarollna ••....•. 6.884.7&4 ' 9,OOO.6Il1' ;.1.417,830 ---... :j7,~,~00' I -98,4711.67 

North Dakota.._........... 305.:100 27,000 231,;100 v....,G ~,~.402,70

lstOhlo ._ _ 43.800.078 91,138,141 38,680.765 t\%,\135 3'llOl]74'357'0211 1, 07S. 229..91 

lothOhlo..•.. 76,269.382 75,058,1)37 30,3H,Ml 4,lIt) .•.••. lllll. 07S, t;O 1,0;8,,70.21 lIthOhln _. __ 88,965,729 48,814,642 ·12,272,(f.7 ",.. BOO _' __ ..•• llil,003,Zl-'I 701,2rJ&97 

18th Ohio __ • ---­ --- ­••• ~~: ~ : .-:JOOfr·j";'"~·j';"~1:1'~·t·;"~'t·~"";'~.:j"~·'t'~'~··;,·,~C,~I:::i'j"t·j"j"~~:::':C,tOO~I:j'j~j·j··~1':' ';'~'; .'. '.~'. ~~~. '00' ToLaIOhlo __ _ _ [= 276,110,708 229,258,311 JlO,4~7,2W 7.18,J(,(1 :1,7101 Mf,5\13.348 ""~""

~~~~'~~:~~~~~~:~::::::::::: ~~:::::::::: ­ _:::::::::::::­ b~~j,:,~,i,·.,i"',"'",b~_.;'W',,:,ioo,"'·b ~~",.',i,l.,·.,7r~~ t·,~,·,·,~~:'~.:~'~'"'~I,·,~,~,~ ·,~,~,~;~i'~o-j ~; ;~b: i~ I~~';:::'"~:;,1,:ik~'

ht 'M1R'ourl. . 61bMIs'lrori ..__ .. . 

Total MIsoourl . 

'l'ol.al N~1I" J~~y

N~.. M"'Jro.:..••.... 

MonU.Qa_ .. _ _ . NebrMlca .• _ _ N~vllda •...•... . 

Ne llamDS~t~•... . 

I,t Ne !~,., . bill Ne Je.""y . 

H' 

.• 

" 

. -'; 

,.; .•-......' 

" .'" ... 

, 

ToUlll'anmylnwl" .. 

•.~. '.: fl­ il"~' ~.'."'"..­ ..' , ~, .. " , , 

• . 
~IA:-IUJl'ACTmm[), gTC., CAI,I·:"II>AH TAIll,F. IG.-TollAf:eo Ua~D, AND CIOlinO' 'VEIGHJ~(l No"l" Morn: THA:; 3 POnNDfj J'F.R TllOUEA~])

1'.0;.\11 1024, BY COLLI:CTlGS Dlf)"l"HlC"l"a AND llY. STAn;f; 

Clto," welthlng not mOn' I.hon 2 l>mm,\.' pet thousand 

\'nillenr 

". ",.. " '. ~. H R('m]l~ r cured Jon. I, IU~.j Jon. I, 1U2~ ll<>rlAtlon (hltl"" 1U2~ ______"_'_"_'_"_'_'_·_'_'_'_"_'_' I

u

_'_''_'.'_,••+._'_'~_'~,_,,_II--_I-M-.-"-"-'"-'-'-I-o-"-'-m-"-"_I __O_"_'_'"_·_"_I_u_R_:~_~~'~-~-'+-·~'·~"'-!'n~'-'-11,'_'"_'_"_"'_""_", _ 

Poundl l'o"nd. Pound. K"lIlblT NumblT ,';umb" ....,,'"blT N","I}IT 

32\1. or,9 3M, M; 12, fi!i2 18~, &12, GOO Zr" :1.111, BOO 21, (11m, 520 181,82:1,000 $:.'72, 7J~, 4~ ~lOfTI""d_ J. 0,\ 2 __ ._._ .•.. _ 700 ••.••••... '00 ~ltnnc:soUl ..•••....•.. ~~fl,:r;~ 7~,nZi,]40 ···',;:ofi.i::iOO· --'i2:i'io:fuio' -- 2,000 11.'1, 018, Bf/) 9~, [I(Ill, 2\l .I1hNe.. J,,,.,y __ 

037, f.O(I 1,4(),'1, r,() 1"~Ne.. Yo.k .•... _..••. •..••.... ••..•.. lW 2.\6 214,450 7Z1,200 MO 3,304, SOO ~,957. 20 ~dl\· Yo.k. •••••..•. _ li,~1J.'3 251 RIB5 3,948,300 3~,200 671,700 2, 8M, 450 ~,283, 17 Sd./1.· York__ ._. _ d.C71 200 2,C9f,,075 21b,MO ft21rb 10, ~11~. (30 105,747. G5 

Hlh N York 77, i>Il.~, 080 no, 3113. 62 ToLal New .•_

York ••.... __•. __ ...••..•. -- """""'_1'1-=:'~OO;·~';"~~:i'~"t·f"~'~~~~tt~j'~,·j·~'"~·~,.~I:j'~'·j·~"~·j~~I:~'~'·~'~'~"£~~~~~I::::~;~H::i:'j~~~ 1~I,7G9 1f;:J,J75 8,HI R2,87,1,11,1 l?,593,~T6 17,872,811 -•• -•••• 

NorthCarol!n~ ..••••.. _ 3l,I}j~ 1l,700, '700 _ 11,60':1,700 . '.00 

18th OWo ._. __ ••..••••..• M -. --. -...... l2, 100 oo~; m- :i;:iio' :i2ii,'i.,':;';' 15,100 '''''nM

131>, roo, 300 202, M5. M lstP~nnsylvMilI •. _•••• •..•••.. _. ..-••..•• ' ~13,30\l ,. 13.j,2G2,M7 ••'. .,. '00 "'-'n'. '<O.I~g .•••••.•••• U,679, 270 2,76,,,", u .. , .. ~7,(l.13,200 70. ~64, 8lI 

~.~ 87. 7~ \'tJfVJiilnia''-'- ----.:::::::.:::::::.::::::::.....- 15" --i21' -" . 1.,""~"~·~"";I=-"'~n~·;..;I~';;;~"~·;..;I;'"""'~''~.~'~''~';'I~;:;';;:~~-";;:u;,;~ TolalJ924.. ro7,M7,3~ 761,321.011 •••••••••• no,S64 fl31,722 21,003 530,71~,332 ~7,032,OOO 6'",070,511 228,f>Zi 

"l"oLalI923_ -.... ------ - 1--·C~'="·C·C",+-c'c"::-::"c'+-":'·C'=-" I..;""~·C'~·O'·:·OO~I"C'·c';·'C·;'·C';';"C'I";"c';·c';','C';"C'I";''C';""C"";'1-;''C';"";';"C';'';'1';'-;';';"C';";';'';'" . Increase.. •••• 70, 891· ~3, Jr>O 0, 7'32 . 26, ~118, 842 _ __ ., -- . 

AVmlgIl qu:wlll.y or 1....[ tob=o wed per 1.00) ~mall cl~ 3.M polluda. NOT~,-The1~"torlM In bll'ltn~ are lucludeo:!. In Table U. 

TOII,lI;I;O U;ll:p, Alip CIO,l"I:TTr.1l \\'EJa"llill No? ~lo,,£ TlJ.. " a Pou1<n~ I'r:n TIIO<J8A1<ll MAJ<IJI'''CT<J1U;ll, ETC" CALF.NnAl\ 

Yr... " 1{l24, lIY COI.I.J.:~"JD:-I nJ~?nl~~ ANO ny ST"Tr.1I 

Nnmber of I..cl<>.l.... 

, '. , ; 

, 'I , • &

• • " " • , , , , 

:1 , , , 

'.' ~I , . l 

-I , 'I ~I , 1:1 

" D , I: 1_ .

Tol>U-l'O lllttl 

\'nlue o[ 

.lnml",uleo:!. 
TABLE 17.-ToBACCO USED, AND CIahnF.TTEB 'WEHHIING NOT MOIH: THAN 3 POUNDS :PER TlIOlJSAND MhNUFAC~'URED, ETC., CALENDAR 

YEAn H124, BY CULLEc:rlOK DISTRICTS AND BY STATEs-Cont,inned • ,_ ­

"---­

1_,__NTI"_rn_"_'_'_'I"_"_'_'_'"'T~ I' '_2c":c:_'T11"_·_·_rn_'_·";';'_""~_' __

Dlstl1elil and S'''les In »'"j. In bus;. . ... • 

•

•••_~,'. Opened Ciooed ,."?,',. TJ""temme<I Bl&!llm«l Scmp. .. u -1[t'Ji -192.'1._ • 

----1----- ,- . ----,--! 

Rhoderslatld...• __ .. · 1 0 01 ~l ~0\I~6L~~~~ .. _~~:~~. Vfr~~I~::::::::::_::::: W",Vi,glnia..•..••.,__ '2 0 1 1 2,lgt,-. g,on __________ 

l

Tol.ll\l:l~_. ...••• 100 26 M 161 32662,(72' 13~,(2;l,S9nl2,251,339 'I'nIoI1923.. ,. H 1°°1~'2O-l'3181~ 1 802,:lOO ~H3, l~gl

{nm-r-asn•. : .-..... 5 """2~1_ 10"'211 3,",58, 154 12, ~21,2IlO :J ......1 800 

1)eer",,'e__ ...•••.••_._ 1--" 1 ······;;················1 ,-, 1 

I~_~C_'T"_·_"1·T"W"'~'_'_'_'"_'_",','_rn":"~~'_'_",'"'""'_"_"_'_'_"_'_'T'"_'~"_'_~-'-'~-.I ." 'I' Value of 

Mflnufac\ur~d On sla.mp~ u~"d' luI",I On lLo.pd lIOWDYOO for Tax paid Jan_ I, 192'1. Jan. 1,1925 expcrl",ion f1urlng Jg~~ ,. '.--- ---c--~'

Num~i~ ,:,:u;"t;~ 1\:u~tCoo '~~~~~... iNUinWwo,," ~.~ j,9'17,336,'ii~2-23:ili~;iiJIl:oo ~,B~&020 13~,OOO l,;o,ooo~~ 3,856,G2:0 11,~~9.86

n,70ll,989,OU .5%.~57,401 378,l!lIlllOO 1,878,S.'j(,366~O,Qro.8nJll~(2,S52,t81 ,~ M 116,S30,430~ •••..•••" ".:..:..: ,•.• •

5,99J.I'lll,MI~ •__ •.•••.•.• ' _. • •••••••.••. "'••.. _ ::__ •. ,:::.:::: .' ~, 1 ~-';.""~I ,]" . 

1'hc fcHQw;ng distriolUllOW olgnrctl-o_' r~m~ "cd t.,,~ (r-e. for pergonal cODSuniprfon and 011""1 menla.1 pllrooaos, Flrot efllll{'ltn(~, 7,858; OLh Csliforn;ll, 11,f,(IU, F!orldn, 3,600, MOIl'S, 

obusetl.l, I\~~~; 2<1 New York, Zl,in; 3d New York, 2-l,3:!O; Vlrglnia.,~. Tho '/ollo"'Jug dJSlrJ<'l., sho...- dra",Ues rem""ed frec 01 tor fnr u'" Of tbe lJniL<.d Slaies: Nnrtb Garol1nfl. .1,000QOO),\lrgiob.1.;(;(),lJXI, : '~"'.. . ,;...... " ," _ ... verage qll:wfity n! lear tnbaceo lI~"d pcr ],(0) small dgflrMtes; 2.9D l)Oun~s. " . . I ' '. . ,. . . 

NOTE,-Tb~ J:lUlllber of f..,t·o<les In I>usine.. ;nelud... 'hns" 'Ao,orl"" wbl,"- manufaclLlred tb61""~e clgareU......'!IQwn,ln T~b16 18 . ... . ' '. ,. ~'~..,' 

" ".' :>. . .' ~;' ' .... '., " '" '""'.­ , 

,' , •• >1 'If' 

1'- "'~' I' 

" 

TAIlLE 18,-ToDACC<J USED, Mm C"lARWrTE'I \VF.IOIll1<O MOfl.£ THAN J POUND&. Pl!:ll THOUSMHl 

YJ;;'u1 1D24, }lY COI,U:CT10N DISTflUJT!l ANll flY STATY.~ '. 

, : .;:, .:. '0' 

[\ .~,.:., " ~,

-

• f~ • • > 0

" , '0

o. • > > 

" 0q 

",0 

> • 

" 

~o >

e 

"(l 

~.

"0 

n 

". Z o· 

" ~(l

" 3 

> 

ii 

3

." t. 

I 

! 

T 

.c••••••• i 

1 

'" ........."'-'" .-'?.r>prJ'O.:-_-~;g

•••••@•••"~ i! 

f t3s",~;; U$ ... 

" .~~.~j.~.§_~fiJ:i$l~ • .M~~"'~.f;~R'~ &1:::'~;O!!.:Sl!to:~' := "'''' ..,"' __ 8:", 

'~~~~'~~"~'~i ; 

0

," .§rsi'':;;'''')i'~ ~~ ~~!ii~~~~!§ !. 

~rJ:;pJ~?J§§:..,

i I 

I "~.~j!P!#).!Jl , .... - ­ ~,

. .. ~- "'tl '"''"''''~ :,:!sg,~;;;.... ~::::::'<l.,

, : ,: : " ., , .. ·, " ." ".. ." · '" '" " .. '" , ." ,.,

i : iii i i 

\ :: :: i , ., '" 

:: i : i · " . . ,.

" , " ' :: :: 

• 

t 

__ 

§i:;~ .<i!.->.l:• •~.;:;JO••~.f!;!1

'C"o. E~';::~§§s~~~ • 

.§1~~~~.~.~,~~J~ 'gg~ .,5 

.!"":;;;:~ "~§.~.'p" §e;.s .:i:, •. .",$ ,.m~~

,'. !=l8~~~~S:@8~ "•• .P.~.~.:;;'./i~.!:lJij:3v ": ~'. .:-S ~::.

mi'··"J·"i §i:r~ , ~g;t:s!::~g:=""~ ",In, 0 QO"';sooo .... o8o 

• \ ".'"....•. iS~ I i~~is~S~~i~ 0' 

- 2"­ • 0 " 

, ~~il;;.j'~~J.{ §.~.

d
 
108 R~POR.T OF .COMMISSIONER OF INTE.RNAL REVENUE 

T AllLE 21.---SUJ,UIIARY 9F,O.PEnATp;lNS OF MANUFACTURERS OF TOBAUUO A .'I. CI(l;l.RIl, QAJ,.,ENDAR.JY:EAR. ~924-Gontinued :lib r ) .. __ 1 <, . 

s..",,,,arr 0/ ell/ar and rit!fJTdI. 1l><J."'!r>dU" 

...,	 ........ - ,",.y- .. ~.
 

.•. _'l.vetl'lge 

Leal ~obacco leal Produr:1; 1lSIld ill !nan_ toha.,co NUmbet 

ulaetwing usoo per m!lIJUlactUnld ',"" 

Cigars welllhing more thnn 3 po"n,,", per 1,OOCL _ ,,,,,,., 1­ l~l.366.o..'i8 -"'" ~.W 'Cl~. weighin,g no~ more than 3 pouudJ per 1,000 _ 6,W7,Il7!l,5;U 2, 0505, 7ll' ,.~

C;gar"~l;cs weighing mOre ~hBD S pounds per 1,000••. _. _ OJO, 711, ilJ2 

Cigaretleii W~igbinK no~ II!0"'"than a poun<l' IlCr 1,000 _ 137, 02Il Ii ,\9 

217, 562, 38S 16,(),',.j 2& '00 72, iQO, 1I8ll;~

C'f/tJ.r ."",nv!ruIUT<T. da••ified.a. to ""'PIll and 10lal J>I"<W!'<Id;onjor =II cla."., ooklldat Vtar -
1&14 ' , 

Total IPeioon~. production age 

8, 7~~

239,741,870

6\18,719,226 

,.. M' , U, 336, ~76, 9\l5 .1.10

,.,. no 273, 50'2, 3~9 '" 

t.U 

."
 "
 255,823,575
 

262, 569, 697 1,174,157,7•• 17. !lI 

" "" 

1,036,347,188 

l,057,9\H,078 

.1,261,&13,803 

'" n l~ 71 ". 19.13 

0, 807 6,MIl,Giti,5.:35 <00 

OU~PUl.-<'ig!ltS

~iOO ~i~'-OiiO::::. ---~.--.-.-.-.-.-.-.-.-.-.-:.-;__.-.-.-.- -'-'-'-.__ ~~~. 11 

~f:l:~ ~~ ~::5:f:l~_-_ ------------ '~. __ ::::::: ::::~-:~~ _. , _ ~:f:l:~~~2;~:f:l:-:__ ::~:::~::~~:~~~:::: __:__ :::::::~-:~::: _ ~b~~~ol&:.~(~~~i),-__ ::~::;::::::~~::::_:::::::::::-:::~::: 1,. 111,000,000 to 40,000,000 •• __ • • • ~--- •__ ._ Over 40,000,000 • •__ •• • _ • • 

TotaL__ ------------,-,_ ..

­

~. TABLE 22.-R.ECBII'TS FBOM I~TEIi:NAi-RE~~UE'TAXES O~ TOllACCO A~D PER 

'CAPITA TAX BASED O~ ESTIMATED POPULATro~, YEARS E~DED JUNE 30, 

1916-1925	 ,.I 

"	 Total re""ip(s Ciga;s '~.'

.'

, . Weighing more l,haD W"jghiD~ ~, mO' ,~ F..tlmaloo 3	 pounda per than !'ound, per :POpulatillD ,,, Amount ',"" ',"" ""pita .. -' .~ ., ,., ,,, Recoipl.' TIeooipt.o; ""pita ""pi~

1916_. _________	 10'1,017,312 

­ 1917.___ $88, oo.l.-llil7, ~I $0-863 $22,170, M9. ~I IiO. 217 f,'IO, MJ. 11.1 ._. __ ._ 

llIi8 _________ • '103, GM, 305 11ll,20I, W.!.lG .00' 24.,800, (111.78 .230 712, 597. 80 ."" 1919_____•• _._._ 1M, 2M.ao::J 1M:I88,~.90 I. 483 30,004,0170.95 .~, 875, 7'I/. 20

19111. ______ •• _ 100, 871,29't 205,003, 091. 84 1.923 3~, D>Il, 247. 16 .... 925. 016. 51

1921 _____ • ___ • 100, 

1W. 

.HI, 

883,. 175 2S4 255,219,365.49 

:29-\ 809,35:i.H 2.779 M. 423, 81.1. 93 ••121 002; 113. 89 :e 2.367 51, W5, 563.24 .47t 101a,MlLOi 1m_ •••• ____ ••• 109,248,393 'I/o, 750, 3840. 44 2.478 H, 188. 57,"- 3<1 .,. ' 068, 526. 71 ." )923__ __. ____ • lla,003,ro2 3011,015, 492. 96 2, 792 47, 'I/2, ~70. 61 .4'I/ 80!>, 010. 01 :::J 1924 __ ••• _•••• _ 

192:;._ 112, 0iB, 6Ji 325,636, \l31. 14 45, 205, laS. 4~, .400 7$, 188. 8~ .~ 113,493, 7.10 34-5,247, 21lL \lI5 '''''00 43,345, ,61 2. 37 ,•• 882 '. na,&2.7'3 -

REPORT OF COMMISSIONER OF TNTER-NAL REVENUE 109 

l:J 22._RECEll'TS FR014 INTERNAL-REVENUE 'TAXES O~ TOBACCO A'iD PER 

TJ.CI'l'ITA	 'I'J.X BASED ON EElTIMATED POl'ULATIO~, 'YEARS' ENDED JUNE 30, 

~1&--1925-Continued i' 

1" 

..-- Cigarotles '""" 

WeIghing Dl(lte (h~nIWeighi~g not more I,hau 

,... I 3 I)()U~d~:POr 1,000 .. __3 l"',:"d'I per 1,000
 I
 , Reooip(~

P~ia I TI~i"l~ '.) , Receipts I" '!n~~.II;;:;'~ia _ I	 ~Pl	 -:'" 

.... $77,617.~O !o.OOI !26, 332, 7'5. !Ii $2,M3,MLi18 ., $Il 026

2, 880, 22Q. 05 

..

.om 

, mL:-:-:::--' - -.-.­ Q8,850.2'.! 38, 127, 15S- Qa .00' 1915. •__ - "- -- -.-­ 00, 37a, OOJ.4~ · .:631 4, 0119, 402. 14 .00' 

162, 30Ia 11 121,306.12 .00' 44~ 1lCIl. n .&If, 5.1J4,~30

~,llil8, 9JI. 23 .005 

356, 2!i& 36 232, 201. 31 .1)(12 151, 262, ~14. 61 1.421

• 00J H:;'OOJ, 36~. 4~ I. 2~2 . ~,79~, .01. 7~ 'I.OM 118,0178.19 . _~,~7,630-~

130.929...10. .00' 

.00' 15O,1'I/,~1"62 I. 374

,18~, 56ol, !lOCo. 8:1 1. G~O 7.175,216.M

·"" :;ro, M1, (I,~. M	 7,oo.\IJI9.~~ ·.00' "" !~, !~~. ~9 .00' !~-::~\m~~::~-- '"'_._ :r:z5, 032,. 702. i1I , ::~~ 6, 7M, 619. 76 .00'

.= 

• Mis""IlanllQll.', including 

To",,", dgareU" P3VCrTl 

- and 

• f....",-" (ub"s, "lI""lai taxes, oLe• 

,~ , Per' R~ipts capil.a 

W16 __ • • • ' $33,378,874.25 .. '~ mi ~~~~~:~~~~~~~_::: -~~~:~_:::- ~~~~ .:::: .~~::__ _ :~:i; m::l ••• 

.~' ·

.'w "" 

.:~ ti::-::;::\::::.-••••~.;\:::::::.\.-~::::::\:.: i;Ii ..

· ~g~ .W' 

TI...,ip(s p"

fJlpi(a 

$2, 739, 8M. 05 l!7i, 380. 80 .."" 

7,251,301&£0 

··",'9 "" 

15, 7~2, 921. 98 .147 

6,286,312. 87 .."

.2,5113,655.54­ .W'

2, 071, 619. 75 .Olg 

. 2, 129, 252. 60 .019 

2,194,583.46 

2, Ml,3J1. 62 

·"'" .W' 

TABLE 23.-ExPORTATION IN BOND DJ' MANUJ'A.CTURED TOllA.CCO, SNUFF, 

ClG.\RS, AND CIGAlUlTT:ES, YEAR ENDED JUNE 30, 1925, BY CGL~ECTION DISTIlI=S ' , H '" .'. 'r ., Ik· T<J!>ac<n i"'d ".,ul! V	 ill 

,I , UDBCCOUDt""1 RemovOO for • -. 'T8l< paid IUUa<=UDl.ed D15trlcL. I lor July 1, expo,talion F,%poTted and ",turna4: (or July. I, 1924 ' dlll1ng year to f~y •• . l~

Dela...1Il'll Pound! _ _Pound.! Poundr ·P"ufld. P",,'/SdI

MIllin ,,.••---------­ ----. __ • KentucJ.;;':·"·-'--­ -­ .. 600 

500 

- ~04~

15,585 

6,&15 

15, 739 

- 0 

0 -. 0 C1~

Maryland .-••---.- .---••---.__ 1,8\16 102,278 83.3411 500 20,268 

M~cllUs";its----------.

15tMisso\lr! -----.--••­ -______ 1,7llO0 4, \173 456 6, 753 0 0 0 0 4.18 5tbN.... J ------.--. - . __ .__ 26,720 720,659 ~76,M5 0 70,614 

1,tN"Wy"rsey--·---­ __ .. _ 2,362 142,913 13i,1i6O 0 10,61;; 

2dl'o!:ewy;;:----·----­ ._._ 0 600 600 0 0 

adlo;ewyork--·-·----. -­ ._._ 18,5019 2,478 2,433 18,524 70 

Nnrtb Onoil ---.---.­ .----.- IotOhlo._. 03. .__ 72, 172 29,884 207.IW 258,021 263,600

267,527 

0 3,055 1~,8(lI

17,323 

~~.----.----.--. ••• 569 33,368 3.'l,014 0 91>3 \!'&inIa_ "'.---------­ -.______ 00 358 1122 0 Il& 

\\~tV~a· -. -.. ------. 

-...-. ,_____ _ 148,939 350 1,360,539 2,354 1,374,078 2,004 2,0970 133,lIOil 610 il i 

To," -. --.-. 3Of, 602 2,657,669 ::1,8&7,167 :M, 236 270, 7018

j 
-----

110 .REPORT OF COMMISSIOKl::ll OF IXTEIU\AL REVE!\'UE 

TABLE 23.-EnORTATJON· 110> nO~D" Oli' MANUl'AC'nnU:D TOBACCO S~ C1UAll8, ...U"V CIGARETTES, YEAII ENPEn JIJ/>"E 30, )925, BT Co~~~~, DISTHlt-'TS-Continued ., • o. 

...dj;IlJ..., _ .. lbGII ,_",," peT 1,fXJO 

Un=lIl<ld Dt.lrlt.ls lor Jul,l, H<>movoolOO' I I Ta:o:f"Jf1 1::::-­ C~llQrtatlon EllX'rtvd MdroturI1l'<ll Inc JUJ'~jlt<l .. , -1 lir.?{ durio_ nIDI'. to fU~lW-r IV2.l' 

. I , 

~,. ",dgAi"" fIOl "'''''.. lAD" 8 _lIClo".". 1,fXJO 

M , N""'bn 

' 

Nu",b.,. lVulllbtr N",lIbn .V,u,,/lrr ....yland •. . l _ a 4.00) '-OOJ • 

61hKowJCl$OY:••__ •• ..____ 0 2.000 2,(XJ) 0 0 

ToUll .:.:.__ •• H , 0 .o,OOJI 6,000 0 0

. , "C!g",tll,.. Il"/uhh,g "'0,,.'110-" """'Id, prr I,Q()() .. -. 

lMNowI:orJr._ . lkl No.... lork. ---- __ •• .••• 

c. 

NUI1l!Jn' . Numb"r I N"mlI" ·'U/,I,1'.O' 6~,OOO .U.<XXl 3,000 .1,000 NUmb.., 0 

0 

N"ml>rr 138.~5/l 3, In) 

~·olllJ.________ 198,:l.'iO 00) I SIl,OOO 0 2tl,Ul 

C'ignr<Uu ",dO~/"V 100/ ...0,. tbn , pound" per 1,lW 

.""., '·, ... '1' 'q-~ ""'_'1' •.../. I
 . - '.'1. -r' l . NUmlIf!. .,Yambtr. I I'"",A" .'ia...zu,.
 1n·GrJlfamta_ .. __ ::::__'__.. 'lIoG,5II~OOO 432,2JS.'QlO 47S,3OS,000' 0 I,"...... 6th New Jo:se}.... ___ .___ 0 JOO; 000 75, 000 0 lo.t~: hI Ne.... York_ - - &,&l6,W a:M. :ail. 530 3lW, ;;~.1>30 MS, 4QO 2'l,mOkl 2d f'<-ewYork_. .. . '57,~73.350 ~.llJ5,lI3Il ~.471.33lI 10.251.00) 4Il,1Nl.i$ 

NO'UlCaroliDll -_. 2O,~76,tOO 466,f>27,0'.!3 463,~,al.'l Il.l,tro
 

'l!tObJo_: __ .._!_ •• __'_ ••• __ -.__ 0 .~ 7M' .. 701; 0 '""'"


3d. New Yark ._ -- -_ , -. 143, 000 6, I~. 300 2, 2Cll, 600 1M, 000 "",,,,

lSI !'onnsylvlWls' : : __ .. S.Il6lI.OXI "'73,388,600 73,047,600 0 •

Vi,glnla... _... _!:. 67,T.la,~llI.l 630.M.\,61~ 66<I.6W,415 1:1(,580 " 210. 000 ro.Hl.SOO

.~.!otW.,:.----,.~~_.~.-.~---' _ -;1, 833. roo I. ~1. 212, DIlO. l~ 053: 3191 10, 891, 740 1~IIlO,:I:lO

.

" 

­ " , . (,'" I., ..., ,


, ,
 - 'i,. ,• 

• c
 

< 

:. J "
 "'-'.1 

,';' 

,

• . • ­ ~. --'i .. ,. v, _. ,v 

REPtlRT OF COM?tlISSIONER OP'IKTET!.XAL ll.l,.,,\·ENUE Dr 

23._EXPOIiTATlON' IN BOlm OJ' l\1Al'OI"ACTUlIEO TOBACCO, SNUYF, 

tRClll-I: M Al'D Cl(lARETTI;S, YEAH E"-OEO JUKJ: 30, 1{)25, Dr COl.LoECTION 

DI3TlllC'l'S--ContlDUo;>u 

lG~ng, _~ .'
 ! 
 

Pmq"f lobotro, ",0P«. I'tiuing., tUv¢"'{J', -Vti"'{J" tU. .:, 

u=lltoo lnenJaTOOfOlI I 'futlAid IUnaceouul.tld fOT July 1, e'P9rllllion E,l"'l1ci and rnturoed tol JUlY 1, ; lWi dl1nIlg yeat to IllClO'y 19Z5 Dil.-trl<lS 

Pound. 2,fi21 p,;,,~. 2,'l6l3' .p.,,;n<!8 4.78& •• P""nd. • Pound. 0 fI &1.\ 130,3113 12-l,.b7 .---.------.-- 6, 721 III - 14.63B 1~,711 30,341 .--..--.".---- (l I ~a~;:;;;;~~~::~~~~~~~~~ 2l.88B 0 21.88B ::__ ._ (l

:. 3P. 196 1:15,093. 17(l.WS __ . . •... ..SIIL bib- NeW J,,..,,y -.'--- --.-.--.---­ tll6.Mll 63,637- 66,MI _. __ ", ,___ 8.345 lsi New Yort. -.---- .---------•• ~.216 tll,M2. 28,4011 _, __ , __ ,,__ ,,_ t-l.UP, ; r (I... 44,Z37· M,OW .. _. .__ 8,177­ ~::: ~~~L::::>:~:::::::::::;, , (I 5,m I 6,5.."2 _•• (I lUll t'o'e'" Y orl.:. · .•--- ----•• -- 2,l,SS4 M,GlP M,503 _.____________ .:j 0 IS' Ob-;O •• ' -•.• --.' ----­ o 31,774 31.774 ._. ._ 0 10th Olli". • -•• ' ------. (I 11,018 17,01B . .____ .; 0 lSibOJti<> _ -- -••• --.---.---­ M,aJ2 P1.13t UoS,146. .• '\'0 utpwnsylvsnla .--.------- (I 47'2,ll!.'> t7'2,935 :_. .. ... 0 

:lO,1117 S3,1~ 63,290 . ••__ Z 0 ~~~;rgr.;i7i:::-::::::::::::::: 3,260 (I 8,260 __ • __ ._ •• _. ' (I WiscoDSill.- • __ ._ ----.----.~.:

Total. _.. . , ..._... :l51;6In 1.116,585.. 1,301.6054 . __ .,._. 14«0 . . , 

• ':!D,W> cigaretus IMIJl'lerroo from .",oJl, .,.. ~"Jarllo J,o .=001 !ill enl:lr l" l'lilport lor p,el'h;u. ~'Illlr. r:: '.-.; 

ToUl\..I: Z4.-D]lAW~ACX OF:ll<1'~RN"'L~REV1:i.UE'TA~8 AL~OWED ON TUBAC&';­ , CIGARS, AND C!fJAHE',r'l'1>6 EXl'OItTE~, YEA1l, "EN1?ED JJ1JNE,30; 1925, ny PO'RTf:!:"'; 

Port. 

SanF~ . 41 B.'~ .$$l.18 20,2.\0 "'2.25 1,~:6lXI t;$3,S71~SO SOa"'l...... . 1'7&8. 3:.l\l.&l '_-=-'_"' " ._ •. _. __ ~~WyOJ"t.-------.------: 21 7~3Il1 i3,13LB, 18,5,1Q2 Z1~'03 11,Q3{,:ti02 M,OM.QS 

wf:.~ew::::::::::: g:::::_;::: ::::_::::-:: :_::::::- -::::~~:;: 1~~&\A .. ~~ M~~~

ToW ._________ ~I 76,.408 :H.~9:3. :'~0(7 .·ll3Q.'18 as.~~PI~ 'Ji,:m;l,IJ1~

'X'ol.lILP. 25.~WI'l'aDIlAWAf.S 01" TOBACC~ p~OOU~SB.I,S£D~10/ S.a.L1:S OF &r:...u~,:; FJIlCAL Y~f2 1925 .- r: :'::- ::: , ='- ~.

- . ' - ,i' RCcei~ed 'I' 11~vei1 '- -<
 ChlSe oIIlrod.."~ _ Dom"'~lc Imp«u:d from PbUlp- f,om Porto_ Totab ,_ '"
 ·1IIlIp.Urlle~\J",,! from cu~a p1llel:;land, moo ,-<' i
 

~"ci~. ' I 

Cl"""A' , ChlssR--------·----numher_. 2,628,621.030 ll.1lOO 1l){,6H.188 12'l,MQ,&4~ 2, 945, SM, bGS
 

Cl.... C----··----··--·.d,,---· I. m. 341. 028 B, 075 B, (\lO, 480 13, /IlI1,Ml 1,262,~2'l,I:l8
 

CJ&3:lD----·----------d".--- 2,~1l(j.«1.117 859.005 1,M3.7:l-1 "'223,180 2,r.37. ISS, 31&
 CIa.soE----------·--···do____ l32,455,041 2,>I'X,795 21.311 ~o.oo 135. '!8!;. 800
 ·-------· •• __00____ 7.ilM IHO 2Il,llol;',2Sll ll.llIIa ro ~:17l,9ZI!i_

BlI:IelI~--------.--.----dO---- 6,4Q8, 171. 21B 32, "13, nlj 11l9.561, ll5& 1S6.~,ssO 8,1117,333,803 ~ecillllr1!ii8i---·--------d"---- 407.277.«>3 1.Y:lJ _ _ 13.000,HO 600.235,2'»' ~ciGl\l-e1te:1-·-----·----dll-.-- l&,l\l8,~l 1,?D 1,400 ll,lWI.6.IO Zl, 443, 5:11 -~ che....---------·-·do... _ 74,000. 7ll4,.110 ill.,1ll ')48, 157 w. no 75, 011, 25J, 037., .-._' ~,ng find smotl!l.li' ~_:-.-----·----:-----P<lU1Ul!__ .371.787.1106 350 40' 1m __ •• _.••..__: :f7L 7S8.. nil

------=:--n..-..'mn'..d~- 1 :f7.S:JJ,110 _n nuumnnnnn.._. 1 37,~2ll, 110. 

, -' 

.• ' ;;:,,,. 1- ~. ... ;. -", -I' ·TObIlCCO- • eli'" C1KOl1)\tl'~ ::: ", c ~l"-::\' '."i .• -1. ,11,1

(;1011115 :. '. _. .' ... _ I Qunntlt}· 5: 'f1lJ:~~~; QUantity T"-l;, Qu~,lt>: Tlu~!:i . - .

P...nd.I -; . ~"'u;;,btT _ 11'.."",.,. - _ 
T.l.lILE 26.-:-Ll<H" TOBACCO I/lfPOR'rED By.ClUAR MANIJFACTURERB, TOBACCO MANUF'ACTUaERS- AND - DEAT'F:HIl i"l J..E.l.P TOH....CCC, ',,, . CALlliomAn )'EJ.H.1924; BY COLLECTION DI!:lTRICTIl ANI> BY STA~S'· l;'~''- .-,.. .. .-~" ";' ... p. ­

3ff~~ 1::::::::::1 4~S~ ····iYi~.,:,~,.,·I--c'c~,',;,~," I:~:~~:::::l 8~k~},*q ~:z1',~~ ····ini;3iil\ 4~'.~~

,:".. :8,', I:...~.~,.,..F~.'"""',"'I~'":;;""~~~ ~~OO2 917,4~7 ~~1,5G3 1~1,3O\I-\ 4cJll,8T1. 

•• ,,"0 29,Hl 120 3(>,014 ••• __ .-." M,nt 2,~ b'122\~ .= 

lnH3 3il,128 28,7S0,44~ 10,&52,682 ~1,110 20,11!18 JO,IYl~,370 13,684 3,m,102 il,H..,78~

aI4, 898 b" 1J3~ 5, 3(;.\ 91~ 1,867,180 'am, ltl!l 2, no,a's 224,12.\ 185,802 40\1,1m 

200 1,1lO1 ..•••.•.•_._ 2,G69 2,f'£.\I 113,7~1 \11,123 150,920 ~614 6,614 .••••"_ •.••.•.•• .•.••• 6.500 ••• •.. 6.500 

7C~"'o=+",,='~;;=;~-'f=:=c:'=..~·II'.."=='+c'~..=·"C''='"+'CC~71"=..~'=....=..;..'1~..=·~..=..=..=· 

70181 },'ew York..•••.• 

_____ ••••••••. _ 33,708, 772 3is,I112 105.007 34, 191, Q~l 12, (23••:;8 419, ,\~I ':~ro~'~':~:I::"~':·M;' ;w~':I::':'~"j"~"~I::"j'j.""t.;"~.:I::':' 'jID;'j'~"' North Carollno__ ._•••••••. _ ~"~Ii";'~';,'~:~~~~t==_15.1~8,72"J 4,;,412 __ .. '\~ .. "_._ oW. 412 1.,3 2,9~2 3.l~5 1st Ohio _....•.•••_. .•••, 32,178 W.\I.l2.......... 89.130 l,l88 J,835 •••••••..• a,02~ 12,274 145 12.419 lOth OhiO.••. ••.• _. .•••••••. • 15.073 ....." _. 16.0'J 

111hOhio -.• -'-'a;349 3.~i9

181h Ohlo:~~~~~~~~~~~~::::::~::: :~~~~:::::~::l· ""l-ii' -. -. ~J2 2, 719 3, m ------i, oi~' . 1,314. 3t\1 'i;:iir364' -.-:--3;,j;ill· '--ifl 3. 179 

o~o:.O.l~.I_~.~~~:::::: .... -- -.....•••• ...•••••~~~~ •. ~~~~~_I----:~:..... ]]2, oC.+--:,C.~c.c,+.~c,c~:c,c~:c,c..;-I 1, ~l~. 387 10. ::~ , 286 15, ;::

]sIPeonjylvanlQ....... 'II 920.~S 31".2';6 1,:l35.SH 3.100,132 1 0~4,323· 20,4~3 4,244,878 71,0451;';'~,iooi,',i,i.;I.=~=,:w~,,~"~O
 

12(h p;:::.:::;;~~.~!~~ _::: ::::::::.~~~~ -"-C~"'o,c",'C'I--.,'c:c. ,;::::-F"-"-=I-".cw"'~c::~c'+c,,";:~''-c;,~~,·+·-' ,'.C":'.':':':'I=C':"':'~~~I:'~'~3:~:t.~:"~"~r.::'~::: ~~.:~.::'~·:":·~;"~·!.~;~;~:·f::' :':"~M~':',:~:

~~~~~~~~~~~~: ---.......... - .··-"4;24ii' ....~~:~"I~ ~ : ~~~ :::::::::::: -'-'·~~·~~r:::::::::~ ....-~,' "',·.,t'M;rl:::: ;~,·',·8n-~," =::::~ :~.:,:,::,':' 120;g~g lJl~~cl:S:::::~.~:::-······- ----- -.. 4,732,174 ,1~:~~ '·-ij5;272· 4.,~~Jl~ 8~,M6 ._ ,:..... 6 ,""'V "'.'0 5•. 784 

WiooonsID.. ----.••••••.••• __ ·I.,,,,·,',,",H~I""'.;',',' ,.,', .:. -- --.-. .,-;',','"",','+",i'","""~'""",i'" ·"""F·"'..'·;',·~F,~"'~"':"'~~'i:~: ';'~~~F-;~'i",OO,"i ,Totall!l24.___ _ -. ....••_ 5O.421,8l~ ~.130.. 322 188.5-3461,745,204 lB,s.'I3.!lB1 C,525.4~O (B,U7123.407.M8I 2.343,88~ .,131,803 6,475,6,,2 

TotallD23•.•••••.__.•••••••••.. •••• 51,701,2381 4. r,23. 544 574.2:l~ &1,809,018 19001,275 ~'92a.I88~9.~59 25.998.722 2.261,744 4,IS5.SGO 6,457,004 

loc,.,,"e...... " -----;:-~2S,1l6 t«..~ ------. 4,84r,,18I1 •••••... 1 21>,1Wl ••••.• 1 82.14.1 •••••••.• 18,1)(',8 D.c,.""._ _ __',_I":."_":.'_.;"~' __ '__ 385,702,'," 2,21O,2Il4 400,718._ ••••••• 1 2.~91,.154 ._. 114.007 .' 

-

• ! .. ' 

:r··,~ r' ~, h' " . f' 

1

- • 
TABLE 27.-DE.... J.,ERtl IN LEAF TOBACCO IN BUSINCE,ElS, LEAF TOBACCO EXrOfiTED AND RRCEIVF,P FROM FARMERS CALEN"" BY oLLECTWN DISTIllCTS AND BY STATES )" YEAR 1924, 

~~~~~~~

, 

Dmle'" i<llea! tobacco 

".,,,=",, 1'1~(J..."urf -----·····.·1 m_nn_nmn" 'R' 'L...." 1ti ._--,-m-8 ~~.IXlO, -nl-\ --' '-'=---I __ -

z.l,or(l,

__-_~:r.~'~~ ~!<I'OOI\32"'" a.47~1~ -, ~'ISo\\----'ci"~"~ ~.w\,!W TcwIJl.f1ssourL. ~~ W = 2'J,iIOO ----=.:..:.::" =1 ..... I 22.000 = 2 O"U, 04\ ~170\~1 'l,s.~~.a7~ mm I u

No>='" moon m ,---oJ " , mnmm nm 001 m Imm moo n n\ 0000 Now Hamp'hlT& m II IL (I I 1 ~,~mm ::..-.......:.. on
 1'--- _-- I ---- I ---- .. ."

~1~t~:.~~rr~~~<~ :----~ gl l~ ·-·--m..'>l~ ---'2:(1 '5;47S'--'n:,t;M" 298,~:j·11·--: ·_·:1----- ,10:1\_"::. -_"'-'~S3 T~t.l New Jerse,__ .• __ .,' 14 ~~ H. JJr,,&oI~ I 2~O 5,~781'~ 176,60{ 2']8,844 .• .. ,_. .. ~~ - [;83 

IstNew¥ork...••• • . Z) 1 6. 15 12 00.774 lOO,rolo 2~,;\4!, &1,598. 2.5,4)8., •••..• .. ,. ~OO ---••,••.-., 305

2<iNowYork . •••• :l65647 62 250 7~,756,003 MJ,55'l 77Q,21~ I 2,780,009 ·8n,8~1,~70. '18,352.889 2.025 21,00) 16,37~,905 ~<l Now YorIL.••_•••_.. • 72 15 ,15 ,2 l~, 737, 151 7l3"HO 75, 1!-37 1,40\1,007 20, 935, 801 ' 4, 134 ~,u73 .8,207 Hl.bN'ewYork..•. ' .•• II I 3 9 .•••• ._. __ • ••. __ .-. ---.. ~' ,2,093 ~75 2.4r,lJ 

2IstNewYork__ •••'.......... 20 a 3 20 -..-,-8,785·:•• _,•• __ ._, ".'.'_',._ _,8,7~.> '.50.0;,906 '~4,W; ··----ioo 1>1C;213 

28thRe... Yor~ ••••••• •. __ 22 4 4 22 18.0M '--. 2 "_,< •••• _•• _.- ._. ,18,956 1,'840,S()I) ',.2;003 l,1l42,'ro 

Tolol New York.. . 711I--m, 3M 0\,612.~57 \,363,%2 87,\:~OO 4.V.\l,3Q411~.,lt,3.10 18,7o.,,82l 13,O~O "-'\\ll '18.740,992 

North Carolina _ .m.: ... 1o~9 - 348 I 334j=~~~1 2,~~1,J5!' 207, llo 612, 072 24.r,~t, 072 '272, Silt, ~72 8~8 272, 327, 210 

l1t OhIo.... ••.._••• --.-1 • I '"' '."00 ~-..••...- .•• --••;;.. :li>,591 32,487 40,004, 002 ~,l(,.j 33,836 40. 542, 252 lDtnOblO _._._.............. 24 21 3 23 _ •••.•. " • _••--' ••- ..•--.••• --'-',n-,~- 2,074,351 OO,MS 2,515 2,113. .144 mhOh!o.•_.•••.•••••••_. 30 10 16 24 __ . ,•••_,_ .r~. __ .. ,774,623 4,002 "- ," n9.'C<l5 

lSthOhlQ .. ._••• __ ~~ 11 17 __ •__.••_••••••_ :::::1::::::::::::: 8~.422 7,342 2.8)~ -" 830,000 

Tot"'l On[o •••••••••• _. 18l! 36 50 16\ 3,llfI6l ...••••:.... 28 5911 32.4~· 44,174,3t',~ 52,426 39;157 - H,2IJ~,961

n

Oregon ••••••. _.•••• __ •• ==='l==a:t~l=:Il .._ _ j.. ·~···I 1.2.8 1,248

l<t 1'.nnsy]van13......m... 338 40 'I ~~ -- 33~ I 74,678 3,406 SO, ~~ 1,337.MI·l 1. i05, 702 ~7. U~, 492 101,102 838, MI " b7, Bib, 7SS 

Jl'":~=:'!::::,;;:;;;.: ~~I~~~I:;~ :···;0;;; -,~,~; .. :~,;;;; ····~.:~::;I~ ~r·:~::::
 ~~\I,. ~~~o~rni:_: .._ ::. -.. 63' --. -jilt ••. 'jS7--..--. 63 "-.i,-iit, 22!lt"···4; 6i~- -ii;:i1H i;2M:437· .-. 38;868: -..~~~. ~:::- ~B. l'M, ~~~

~!i~~~::::::::::::::::::" &i I 1 Hi .:~~~.~~~~~_ :::::~~':~~: :::':::~~~: ....~~~~ii7' 22, ~~:l~ __ ~.~'.~~~.' 1~;~~ :~'.~~_ ~,7~: ~~ ~~!~~:g.tori __ ..::::::::::::: sg .~ I· 30~ .~~~~~:~~~_. ~~::~'_ ~~: _ .~ ::~~: ::~~~:~~: :~.,~~ ~'~~:~~: : --i3iJ~~~~~~~:::::':: :.- ....~~~~.:::~~~: ~~:~

. !' ".' 

. =---_. . ­ .. ,. 

~,

=
TABLE 27.-DEALERS IN LEAI' TOBA(JCO IN BUIlINEIlIl, LEAI' TOBACCO EXPOllTED A1>'D RECEIVED FBOM: F ARMEnS, CALENDAR YEAR 19'24,
 

BY COLLlOCTION DISTRICT!! AND 11 .... STATBs-Continlled


• 

Total 

Tobacco 

m-,'nufootm." 

CIgnr 

IDllnufac' 

tUre<!! 

lle<LId' in I~~f ~oboo:m

! 

1 Deale<!lln lcall."~o<;co J",a( tobacco e'l,orlcd b)' d.nlers , I In \>;';i· 'I '1'0 ;~, , . . I 

• II ;.", 0", Opcnod CI""ed J~'~~:t Un· S~cm"'"~ Scrap Stem~ Jan_ 1, ~temmcd , " . 'OM 1925, , , . , , 

-----­--­ - Pound8 P011-nd~ Poil..d. Po1tnd$ P01t..". 

SUMMARY O}' LEAF 'rOBACCO RECEIVED FROM FARMERS DURINO CALENDAR YF.An 19~4 UY DF.ALF.nH IN LEA~' TOBl,CCO, CIOAR MANUF_"-cTU.HERS, AND 'l'OBACCO MANUFACTURI'.nS , ., 

lanU~H Februaq Marcb ---J 

Pound. P",,~d. I PDund.­

Doolel8.... :!liZ, 91~, 215 ~2, /i(o'l, 024 lM,449,106 Cigar.'_••• _ 62,133 lQ,348 M,j~l

'l'obacoo__ 123,811 39, 20~ il7,AA6 

Total._. 283,I05,IW 1---;;2,027,574 1BO, ~I, 200

I ADril M" 1 ,=. , ''''' , Pou"d. J'<>Ulld. hun<!. 

8Il, 238, ~r..3 81, ~OI, 580 30, 9~3, Mil 10, p~",. \183, 792 'Po"" 38.:133 32,276 50, Sf.5 4, b71l 

21~, 9<8 '100' M,789 27, ~91

80, .91, M4 81, 716, 1,\8 I 3r" 003, 3M I17,OI",762171,255,3~8

, I AUgU.<lt Odober Xo~tmber I December T~'81

. S~Pl"~~~t I 

Po""d, P",md. Poond,

71,217,970 7S, 97~, ~M 9~. '5,. ~~5 n, Q7~. 781 152,557,r.J9 I,3M,9r.a,lM

13.1'(," 26, au ~\ O.'l{ PoI"" Po" ... '04,20~ 4~~, 2fA 

23, 4\>1l I H,617 3,143 

152, 821, /,98 

128,M(1 

72,1& 23~"171' "'." 

7lI,OlT,1iIJ.O 95,505,li82 '~.112,3H l,~02,:I33,J11

TABL.IO 28._l'tJDACCO Jl,fATlDnJ-tI, HlDLD OR OWNED flY DllALI':RS IN LEAI' TOBACCO, CluAn A"'r> TOBA<;CO tllAN')"A<;T\1\'~;"RUN J A"N\l A'<" 

1,1925, BY COLLEC'rION DISTRICTS ANn nY S".~T,","

neal"'" Cl~ar manuroct,ure..

Scraps, ­

Uru;temmed 

Scrap., 

cuLtlng" outtlngs, Stewmed I LenrscraI<' Un.tammod '0' ID' dippiog. o\lpp\n~,

Pound, P""nd. l'ou~d.

~labnma_..••.••. _ ___ •••••••• _ __.. __ ..•••__ ••.••••••.•••,. '.•••..••••• __ ••. __ ••• _... 12,123 3,816 11,472 Arlzona._.__ • ._._.•• •••• _. .•.• _ 

A.kuoso.s ._._••_••• •••••••• •••••••• -..••.~;,-~~- ....-- ~~~~. ' ••..•••.•-.-- ~:::: 1,216,::: 1~~~,,~,·~:~,~1·';';';';'·''''·''''':'1·,·,·,·,'''·'·''''''''1· ,",',;,;;;;";",, lst C~\lfomla_•••••• ._ 1.,795 dth CoJi!Qrnla .•. ••• _ . 01,04;; 8,413 .••.•••••••.•_ 91,479 ,24,321 ~94S 3, ~"H8 !O ~, ~14 '" 

TDl>l Callfornis_ _____ _I---."';;:;coc~cr--c":C.",.;.I.cc.cc.cc.cccf---:.:,,O.C'"75+~7,.CM::-:'.C'-:::" 1----:"C,7,.~,,+--c:'--:+--- ., J8, ()(l(I 3, gll4.i 

Colorado_. __ ...•_._._ 44,84.5 4,110 1IlI,083 16,050 '4,06~ 1,7H CoooocticuL____ _ .•••• __ . a 030, 1J,\1 (!>l, 751 -~- 200,620 21,6,\~ M,22( 2,9/3'" 7,952 D~ISWElre__ •••••• •••••• __ 1,!i13,6!l7 ••••••• _. ••• _.. __ • 10-1,~M 55,i77 ~,357 ..'J.M,692 Florida. __ • __ ••. •.••••. ~,35!l,729 00,2011 1,370 ,,1(>8,239 1;72,373 778,002 2, 706 3, .1.\4 28, 04~

..__ ......._.- 1,854


r~~!~::::::::::::::::::::::- ::::::::::::...--.-. ~.7"7 .•••.•~:~~~:I..---. 6~:m H~~g w.~ 5~~~ ... _.......-.- ._.... -..._._- ...........
 

l,t Dllnoi' __ •••••• ...•••._ _ ..••••1;;;,;,;','.,"-,','M',CI,;';';';';,',."',',,"I;';';';';"",,,,,,;,;;~o~~~,'":":":~I l~: :: l~ ::: 8,013,881 m.OlS 1~1, 34:, 

S,864 ,,~ H.682 8th l1liuols.. ----•••••.... - --- ..••..--.-- i--cccC':"'~'C'+::':::':="C--·.-.-...---.... 201, 759 1---c',"'C"c-II---C:C~~'C"','+-c

Tatal llllnols•..... •••••••• __ ._ 1~~,;;'.",'",.,O,","+~~'~~z.275 62, 000 686,107 . 13~, TG~ IM,626 iI,017,74,\ 950,591, 14,1, Qn 

Io~il<nL__ _ _. ~~!I,831 M,nt 1,9~~.7MI ~31,OO~ _50,481 147.6&1 ,1,825 _~~, 970 

fuwL_ •••...... _ _ _ ..•_._. 5.19 •• _ 3!~'~11 34,876 3'U78 882, Bll , JOO,333 Kans"" __ ••. _•• ••••• _._ 49,33~ ••••• -8,563 •. ~r__ 'L,~,O -.24,~2 ·12.~~8 ._...._.. t,3~

Kentucky•.. ..••• 2S4,{I2\l,26f, 26,971,150 ····/;,3~];.j87- 238,003 100.7(6 ~.3T6 ·-----~7:i:83i: 1,298,949 002,700 Louisi3Ila•••.• •••.... 521,020 33,622 14(1,884 S(1,083 7I,OG2 24,787 5l" \IlJ~ 23~

Ht1!~~;1;e:t~::::::_:: ::::j.4.:.::-::::::::... 6, ~~:-~•• ---- 3f~~...'--- --~3:~r 1.'-"::.::.~~~~.~l~r~'f~~'~i!~.~-~,iF.!"';;;;~O<,'~,· '~'i9"~'-",",. ~;;;;,rl"· ...,·7..c·,iK,·,~;'·~'II"_·,·.·,..';"~~F:·~~1~·

:lm;:.~::;;;;~__:::_;m':::;:;I'<;:;;·[m::;·I- ,:::: I. ::::I ;;~: I. --~-~-'-:-~-I+i~--:-:~-:c;-:-':-t~ ;~:~

- c ". 
----

TADI,F) 28.-ToBACCO MATEIlUI" 1h:LU 011 OWNIlU Dr DEAI,mlS IN LEAF TOB ACCO, ClCIAH AND TOBACCO Mn;Ur·.ACTUHEHS CN .Jnm.Auy 

1,1025, 'Br COLLECTION J)ISTUICTS .A1W Br Sr.ATFlS-Continued 

Tobneco manulacturel'l' 

District.. and Stew. Bc,,"ps, 

Unslemmod 8telPn:",d <:mtlnlll'. M' .lIppilll:'l '" 

Poulldo hUM' P ...nob MlnnlllOlft•••.. __ ••••• • •••• ••••••. •••••••• 2GT, 515 12, 001 

Mbslsslppl •••••••__ ••..•• ••• _.••••••••••••••••••••• _._. __ •.•••••••••..• __ •••• _••••••• "'""'.19.!lM

1.tMlillIourl .••••_.....••••• ._............ 12,564,479 10.712.880 g~.780 108.409 H,004 17,228 ~77,:I03 81.491 2\l2,7\oO 

Gtll MlS!lourl. Toto! Ml/IsourL._ •••...•.. ---···············-····:I:~~~~t'~"~·~~"~'~'~"~'t"~'~"~'~'~'~"~'~"~'~"~'~"~'~'~:j';"'~'fw~.~~::~"~';"'~.~~::~" ••••_._................ 12,~. 321l 10.712,880 08.7SO 'l75.703 28.038 2G.31g ~'~"'~'~:~~i'"~Ot~::~~"~'~::~~'~'~" 477,4G3 34.ll2.'l 2\l2, 982


Monlnnn•••••...•••••.. __ ._••••.••••.••••••.•• __ ••••.••••••_._ •••••••••••••.••••.••••.•••_ 13, aZ7 2, 378 I. 6t~ .............•••.•_. __ ... 252
 

N ebrl\S~R.•••••.. __ •..•••••• ••••••••..• 8. 71* 8 •• _•••••_..... 1(1:1.8[18 g, SOl 6, 232 __ • __ •__ ..•••••••••••••••••_ 5, 211
 Xendn•••.••.. _•••• __ •• _.•••• __ ••.••• __ ••••• •• ••••••••.••••••••_ 1. 67~ 4,776 1.239 _••••••• _••••••••••_••••_•••••••••••••••••
 

New llewllSblre.••..•••• ----••••••.••••••• ···~';""';""';'"";'O""'~"1'"';'"";'O";'O""'O"1'"';'"""'"";'O""';"~~.~~~'C'~·~~'"7·"'~' ~;••~~~'"'~""~.~~ ...C""':;.~";'O""';""';"O'"'4' ~~...,.:"":; 1~1~ Jemy. --- ............• 5,050 120.MI H8.8S5 111.665 32,W' •••••••••••_.. 10.llll7
 

:~~~:::~:~~:~=:~~~~::::::::::::~~:::::::~,~,.~.~..~:~~~~,~::~.~~.~,,·I.:·,~~~-:~::~:~:~~:~~::I:~:~::~:~.:~:~~~:~:!~:~::~~'"~.~. ~~~~:.~~:~:~~"~"~:~~~~'~:~::~:~:~~"'~..I.~.~.~.:~'~:~'t:~~"!..:II.~.~.~,,~.t::~:t~:~M!..:~,,~,:,~,:-~~,~'~~:~~! I,t Nc.. York•••••••••••• 78,891 23.BII8 I,H3 1,OG8,S13 4~,15M Il7.19lI lQ,S46 ~O.216 308.I'.:lO
 

2dN"wYork••••••••• •••••••• •• .•• 37.2IH,81D 6. 131,71G 16,3~3 461,318 1l~.201 Q3,173 lIfi,f>IO lr,.~H 472;200
 

3d Nnw york.....•••••••.. •__ ••...•••••••_ 22, SOg. 432 4117.002 Q74 874. 586 a~l. ro7 420, 4Z4 35,8M 0, ,laG IH.87a
 

Htll Now Y"rk•... ••• _•... • ...••••• . 43.876 G.~~'l •••••••••..••_ 427,212 221l.0·W 102.106 G\H.73ll ••••• _•• __ • __ • 1•• 477
 

21.tN"wYork_ ••_••• _. .•_................ • ~m.f>86 ';I(J C>lI~ 2W ],110.372 124,1186 oo,32Q 262.173 J,2112 136, N7
 

28th Now 1'Olnl Ymk New ••. York ---.---- -----... •••---.-.-- -•...--.----- ...••••• ..•r ~~;.~M~'t, &l,407,~ '~';'~~~';"j: 6, 68{1. 3.')0 '~';":I.~.~..~.~..~.~.t 13.3I;g~. ..~.;..~~~'~';'j' ,136,r,.\,~ '~';'~~~;"j' 1.298,&19 ';';.~:~~~'j~;':~~~~'j' 352,006 1, 111'1, 85..~ '~';":!::~;~.~.:~:~.~~;'j'~" 67. ~72 1.00;'5\l2 

~~~~ ~~ko~~:::::.:::-:~::::::::.:::: :::::::f·c·"..;~=·'~:~"'"'C-:""~''i'';~'"· ·~.."';·"·O·1·"·;';';·~;·;.. .. ;"'"·~ ~~.~"'k"lt"~~,~='=' 'C"O'"~='~'+-~."M,,.:f'~~~' j;;'"·;.'"'~':;·"..".,~I·"·O.."·O.."·~"·"~~"'O'1';;;;";.;'."' ~".~':"',," l.tOblo. ..••. -----........... 12,211.001 307.012 IllS,m 72,67lI tffi,UI! 1.0l8,S33
 

m.~g~\~::::...:::_:::::::::::::_:----.-...... ~:m ~~;~ ~:~~ ,l~n~ OO£.~; ~~m

Ibtn 01,1,,_ • , ••••••••••• ----··················~:::~~ili~:~~'~·'j·~"t~::~~[:~M~'t'E"~·±::::i'~'~"'1't:JJ.~'~~~.t:~~~!::.~2i~~~ci:J;~'~'f'~'@" ! --,-,Wn,£! 

Tolal T",;'" 20. 949 ••• _. "M 

Utab.•••••..•••.•••••••••_: •• _.._.... 51~ , 45 •••••, ••••••• _ 0,,," ~,

71'

,.. ~~.i'I~~·.:::::;,:::~:-~~~::~~:::::::::~~::~:~~ '-~'3i~;ixi2:"ii:iJ- ---29;~2i;i7G· ····S;W9;SS2· '.'" ---' __-«2,-300· ··-···W;iM~ .120.IQS &I"III 2,1i15,-:iS4 • '6,OlXl 2, 2lH 2'10 873 ~;:;r\~~~i~::::::::::::::::::::::::::::~:::: a, 1, 520:;~ ••••••••••~~ 8~ri~ .~ iIO,ll17 ~g. 701 8i3,500 2,443,67~

Wlsconsln ••••••••••••, •• _-_. " ~_........... 6lI,121.SG4 5,884.000 101,~~,\ 346, :108 7/i.2IIll 8li.878 

Wyomlng•••••••••• _••• _••• __••••••:.:•••••.•:•..••• .••••••'- ._••••••••• _••.•••.•••••• __ '3,W2 ,1,076 --- ~::~~~ -.~.

ToI.nlI92L .._. __ ••••• ,.~.'•••••.•••••• , 1,301, 31ft, 7\19 13•• OW. 872 21.779.511 22, ?18, ~50 12. 084, O~8 24, J 11, 013 7.1)@!.140 13.718,740 

To\nll\l23 ..•_••••• __ •__ ••••...•••••••••••••••• 1, 2\l7, 0%, lS2 '127. 447. 82'1 43, 002. 697 2.1:812,&51 13.507,848 6. 500. 7M n9911,~33 7.472, 270 16.532.6M 

M'~:::i:::::::::::::.:::::::::::::::::: ~~~~L 617 II, ::<l~.lH8 -··i6;iZi;iso· '-·-2;BM;'iils· -·····s6i;ilio· ····-'275, n1 

8UMM.ARY OF TOBAOOO IIELIl OR OWN~P~JlY KIKlJS OF M.ATERI.AL 

8""11.]111,

eultlll!r". alld eIlpl,lngli UnslamlPed BlemlP.<t

. t 

-
. . -, . . n" 

gl::"'~":;l~"d~~~>E.

.. -!'l2,l!l;l~§"S;l,~,:, .., ; :: h .... ig.%\!sr-: 

~il![ ~~'ii!i,\ 

I 

,

••

;; 

c 

I
 

~~~~U~sg}!iHE~:- i.
 _~ J:;K~~F:j_~~~~~~~ aI ,"

.. .~ _~_~l~~.E~'§i1)~ji _ 

0• ~1i5'

- ",to , W ~~~~~8!Eg§:~~~t' 0 

i. ... ;.. ... ... _...... i;,~~ .?1~.!::lJJ:_:;Ji:~.r Ji:r.~.~ s ;:1 to'i" ~!1l;ti§~§: ~~iH~;;; e­ "." "'d-"-~:ll 1l":'''''''''''''''~~''''''''''''':3l~ s~ .. t:i _, -"'-"'."'.!""."". ~."'~."'.

' ... !:'l~~~lHr9n;st!;~" ia~~::.~~ \ 0 ..... 0 0 .... l;l"'e- I
 

$> 9'.....7'$".7'_'O."'.<O.7'S".... '1l
 

.

• ~,I--"'''''''''''''''''''~'''''' , -ft Ift~ji_*~?_ff$}E_ti~JJ! • a ;, ~~~~!:l;~ig~!£§'"

~K:::;.~J;:Jt ;i~ji;_~,;;:_t;: '1l ~~

0 ~J~~~§i$<;\~S:i!Sg j! ... .... ." .... "'''' .... 1. •

'0: _'"",-;"'''';''_c.-'''~ '"0,'..__ 

0

:; S~ii8;:l~:'Z!:> ;:;:~~

"".'., 

$>: .!"'; il_~~ , 'g'l>1~ 0 ",

0, :,~ I:l'i" 00: 

.

• .0 .""' 

i"! • ,

I " ;!,'C:1:ie;;r~::l , "" '" "' .. _. "'0 ''''''': "' .... '" ... iKe.!!e.~i? • I I 

•
 
------- __ 

122 .IlEPORT OF COMMISSIONER OF INTERNAl.. REVENUE 

TABLE 34.-PRODO<:%'IOIi AND WITHORAWALS OF RE"OVATED BUTI'ElI
 

END£D JUNE 30, 1925, BY CoL!,li:C'T10~ DllrralC'T8 '
 

lHst le:u OD hand !Pmd"ee.j Witb.dn!wnl Lost or r J Il!y I. 1m ta..r PAI<I destroyed. JIlDt 1Il,. 

~---~-------j-:--~I---I~--I '"" p""!dr Po,,1tdo PI>clndl Ppo~ Po" Komas. ••• , ... _. __ . . ._. " 710 3D6, W 310. HT __ ... Maryillnd_ •. • ._... .... ~4.ll32 -1.'lili.1r.0 1,:.o:!,7llG - ·40' 100Wo 

Millll<)SOUI._. ._._. __ • • • ••.•• _._. 1,1'iT,c:!9 1.;].;(1,.653._ • !.lbiI 

~D=~I:::::::::::::::::::.::::::::::: -----i9;51G. ~:ill .-~7 -::::_-_:-~8 Total._•• •.. •....... ._ 4;;'~ 3.6:rtm I 3,554,118 8n Lil,7a;
 

TABLE 

WIlb<1Tl1WD

"~ I'roo"ood tu pajd 

p,,,,,,, 1010 •__ .. .. _ Pa"1Wb

34. ~U. Sl"l 3l, ~72, J:I5 IOIT •• ._••• __ •• 2i, roi, lJIS2 27, (140, 487 101B. • " ••• __ •• IO.770.{I;j;I 19,314,1135 11l10 • _ . I., l.\8, Tl8 17. 457. 1Zl 1~2(L _. 1021. •• _. .:•• V, 73.... 214 1l.7n.4M C.OI/II,110 II, 000, B'Hl 

TADLE 3U.-1'1I0DU<:%,!ON AND 'ViTHDnAWALIl OF 1¥1lXED FLOUlI, YEAB E/wt:l>
 

JUNE 30, H125, BY COLLEt.'TION DISTlIICTIl
 

1'"><1",,,,, 

",,"'" Dl.ml~l.Il B., IQuart..,.. ElgMh ToLoJ b=cl'l b....el'l barrels pou.ntb 

" .. ""'",""',", 'm _ U_'uu'_I_'u _I ·I~ 1-------;,------;;:-,;, Colorntlo •• •••••--------, ....------.--- ••------- • 60Il 15,: 11 

RHn::~:::::::::::::::::::::::::::::::::::~~~:_~---~.:~~ m~ l,~ iEi ~S Ne~:~. !StNe arl<_ ---- ----

--------- ...-------.-- ----.---- ._.._. ..-.J----.. ...... 1-..·-·---- 2,3ii2 I· -- .-- ~Slltoo 2d [I:.w yorl.:__ . __ .•. .____________ __. 46 401 Sl.,~1 .. _._. 2.;J5, 

Total prod\lllll<l•• ._.. ._. • 6lIii!.S7,I06 G,:Ml I :>. 0Il5, 171 

OTllud tottll.. • ••• _.... _ " ~13 I $7,&1.9_ 1i,4ZJ I 3,~r;t " WitAdrclU7l las JlO'U 

"751 ~1.~ "

..

',= '~I ".. "" =

M k'" ""

,= .." .... , """I Bil,00 2,l!64~

Total wlt.hdrnwn tu po.Id._•••• __ ••• ----••••H ,,~ "OO"J, til 6,~!I BI.<>d< <l.l:l ho.nd Ju.uo:lO, 1=•••. ----•........-. .... ' 21.
 ,00 2, ....lj ~~r_ ,,-"

Orand 23 r---:-::;-y-, total • •••• :. .-, ru 3, WI!, t/jf g'.Sl.9 

" y~ """'""" 

lI'2:,;L. 

lOZl__ . 

1Q2.l 

, I ••• _ .___________ 

• ·_1 

PI>clndt

4,3~Blr.

~,003.'::JJ7

~,OU,H8

POll.do 5,33'.UO

',ll23.-lIrl 

~.o;\l,Wol

1925 •. _. __ .• 3,8:.lt,m ;;'llf>'l,l~

'Tot·Il.l. ....__ 1131.il6,012 132,Wl,r.t!II 

REPORT OF CO:a.IMISSIONER Of." INTERNAL REVENUE 123 

31_Pfl.ODU<:%'IOS. JM"O!tTAl'IO~', A..'-D W1THDRAW.u..., PLAYlNO 

r.."" ' CAB OS, BY MO~TH5, Yt:MI ENDED JUNE 30, ID<:S " 

"lib· 

dnI..·u With· -..nUl· Lreeoll.6s Produa:d Imporud dIn"u l1nI,.-p lor

.... MoplbJ LIU for wo of destroyl'l! """ m e~l)(lrt UPiIOd 

SLalcs 

tllbludJulrl.lm.--m-m lG,~b~ m~",b __!__ Pr.<b --I,--~~---I-.~~~~--Jn:'~~~... ai' .•.•.•_••__ ._. .._. __ ~5!l1I,.7IlO 8S8 2,0'll.~ 53S,213 3.4W. . • J~. _..__ . __ .. 4.tS/l,$Il1 100 1.401.1,0 1>51.106 .. ....._._ •••• _ 'oW::: . ._. __ _ 6,~7.l>Jli 1,114 2,2!1.7.lO 0(12,;54 ~,184 . (,:;"1>0'0" ._. • •• __ • 4.~,I,lI(l,J 100 2,2,B,liI2 SIl>,If>.> __ ••••• __ ..... _ 

!'> 'olOb<,:··- •.• __ • ._ 3,0M,L17 4,134 2,TIl6,Wl G;'.835 . __ • •. . 

il:;'",I..-.:::.,.--.--.-.--.--- 2.&1.l,&:l:! 2,5% 3.4'34.M7 IlO!l.O'&1 1.128 ... _.._. _ lun...'Y.._..•... _.. _._. __ .. _ 3,2::l~~ I,~ 3,3I'JO,1IIlJ GbJ.4~2

fo'ml"'}·•._.. · .. _.. _··· -- ..-- ~~~~ ~tii . t~r~ ~llIf:m I. .. ns '~ 1-----------­ .. __ .• Mo':'''' ..__ ..•__ ".. __ ·······• 4' (J'Z; G8:l 2,000' 2 32'l.lSO On,t30 3.456 __ • __••••. _ 

M"'l.·· .....::::::::::::::::: a:7f,.:Tr.:J 3,SlO 1:1lil1,15':i I 903,81l r,~~~·:::::::: __ 4,3112,206 1.200 2.m<27' 700.300 1.728 

'fOl.ol._._ •• __ ••• _ 

,." 1""1<1 Ju,," :1<1, lU~~ _. '150, '0l,W3I_._._~13l.t)'J7,B2t\ 8.20!1,511 1__ . __ l~'.~61··-·-·····'

(1r~nd tOI"I_. __ . __ .. -~;'-~~•. ~~- .~~"~~,-~~~- .-~ .. ~.-~;~. pi ;~: :~~ ::: 

T"IIl,E 38.-HF.(1ISTnAl'lON1l UNDEIt THE HARRI.~ON NARCOTIC LAW, AS
 

AI\l~Nm;D. YEAll ENllt!l JUNE 30.1025, llY S'I'Al'l:fI AND 01' CLASflES j
 

Blotr. 

------,--,-­

A!:..bt.m_ .. _.....• ,. 1 32 643 2.Olg 7t)l ~.40l t h .._ 0, • ._. •••• 2 25 3& r, "'~ '1.0... •• __ ·_··· .._ 1__________ 120 35/1 1:lJ Gl.~

t.:.rl:"'f&· --------- 20 55S 2,200 liSO 3. ;~l to/ II .--- __ .. ... 13 122 2,583 7,~:>:I C.~V IU.2ll5 (" ""ado_.•__ .. _._ ._. _ ..• '3 498 1,a:.ll 2,W1 4,4%.1 

l~f"""t1cut ..···--· ..-.------------------1 3 28 670 1,fl.'I:l i,OJ?! 4.{(.:J D~ri:e<iC.;iumbi;;··---·-- ..---·----···- 1 98 I ~; W~ 1 ~"g Florida ---- ..-..-----..•----- - 14 232 ,~ 3;, ,M G-.;' ..-...--....--..... .,_" •__ • __ ...._.., __ • ZI 510 1.1,3 7Jo1 2,~

1·••.J'r···-·-------···--..-- ------- B, 62 919 3, llO l,t~7 G,~n , ------ .j. 9 ?O 22~ ~. 31t 

622S49!:12".!7~

110 3,~ 10,4Z~ 7.lllioS 21,iW :::::::.::::::::::::::1' ---.-~. !ill l.ll2 "035 6,117 10,452 

50' m 3,;'{l,\ 6,114 .... IXI.' •
 ]1 Qol3 3,(l.l8 1.3W 5,.'121 t::! &ll3 2, illS 3, otS 6. b46 ,
 15 TiO 1,721 1,2\17 :l,liOO , 

"• II 341 1.238 1,:.00 :1,100 30 f>.>9 2, 1,515 ,,%.11 68 2,220 G,~l~ lI,Wl 17.@ i:I I, 601 t. 2, o:lO 6, :51 

31 1.011 2,'ll'l 1,0Illl "846 - "

•• 20 52Il 1.111O 7(,<) 3,llSO 

Z4 17 l,llol5 5,I4C 3,6ll5 11,7I>l ____ .. 2 13 278 516 300 1.10i:l ___ . 2 15 T3.I 1, III 3,oo:l ~,&uO

\'~ "oml;';~i;;;:··-·· .- --- -_... . 1 1i} 1_61 81 'N,1 , J_.Y .._. I t 1~9 65G 1,001 1,011 \-·"/I.lO>;I~-··- - ..- -•. _ ._ 1 2G 1,8/() 3,S01 3,l>U 9.~1I4

...•.. york -.'- -.•__ ._.__ • __ . 5 8. :H.2 177 GI\ 

\OI1hl"....;il;,,·-··-· __ .. _.. • .. ;1 lSI) 5.412 13. GOO 12,72:1 ~2,O'11

(;:'rlhl>Il.k",,, .-.-- -. ._. I 18 731 2,3Q~ 1,0.4 'I,ZlV ,'iJo.....- ".--'.-..- -.. . . _. _. .. _. 10 = ~3 :1;1-7 J,!IlI 

.-,_~-.::::::••-- •• - •••- --- •• _. 2.> I JOO %,210: S,~2 .l.'~~ l.\~~ '..-"'..... ...-....-.- -- ---. 21:J( 1,038 2";0.-1 1.1~ ~.,I,~ 1(~""·tl,B·,;'ri:-·-·-·-·- ._ ._.. I 22 M4 I.~ _ t92 .",:&13 .",;(IOI'lon,1 -'-...-... _._ . .. .. _. H UO 3.~93 11.,,1 ,.n~ :::l,1JOO

h(·...oUn;.:·-···-..· .._·_ .. _.. _ 3 I~ 33~ 733 J:.l l,lI3I! 

'ClPl~nal' ·-·-··"--··-·-···_ ... 1 2 :u _400: 1,307 1 1.44G :l,3~.\

=:; '111.'10",· S" of cl"'~.'IC:i: elMS 1. Imparl"". rnaou(al'luro"" pro.-l""""" 8,,<1 OOnlJlOlIn<l.....; d<J.<ll 2, "'hole hllOPltoJ. .... S. ro.(all <le"lo,;; "I"", 4, ll~niciarn. deutis.... Vote,Illllr)' .ur~ruu., ou<l 01,11"" I>ml'll 'Imwr. """IltoIl", oto.; c1 ... ~, <100.1"", lu aod manufaoturc", 0' UUltll.<l r.a;coUc I'roparaUon', 

I': 

III 

,] 

" 

I
 

I
 

~,I

Ii 

,II 

" 
-- ------

----- -----

_____ 

____ 

___ 

-------- --

__ 

REPORT OF COMMISSIONER OF INTERNAL II.EVENUE 125 

1$ 40.-COMPARATIVE STATBYENT OJ' IMPDRTS, EXFORTli, AJ;"D DOMESTIC 

'f¥OItClIASli::; 0)' TAXABLE N4RCOTrC DRUGS, YIOARS ENDED JUNE 30, 1921­

]925 1 

~~~~~~~~~~

124 REPORT OF COMMJSSIONER OF IN'l'ER~~AJ, ID~VENUE

TABLE -BS.-REl;H!TnATIONg:· UNDER TliE. RAIlIl.ISON NARI::OTIC
 

AMENDED, YEAn ENDF-D JUNE 30,' 1925, IlY .STATE!l·AND· 'BY
 Continued
 

Slst~s

CIs"" I CIMS 2 C1B.5s J CIn"S 41 LoJ.:l.8ll~I~

South Dakota_.. ----,---.--- 9 M2 liM -180 'fcnnes.<;cc._. 11 r,1 82~ ~.00.'l 2,074 

Utal, .. __ Tex"'L _ 5 87 2,553 G.~i;.t ~.gJ.i

Vermont " I B 1(;5 519 3'7 

Virginia ._ 11 129 MI ~B

Washinglon .. •__ . ~O f,[/'j 2, &J~ 2, ~2"l

West Virginia :._ • 

,

,• 30 5T~ 1.721 (;1lI 22 (7~ ~. Il~ 2.1l.I.5 WisOOn';'L. ---" 25 W,·omIDg__ I,OH 3,175 2,7~5 , 9~ 28.'i 133 ,---, TOld. _ __ -,- 1 3a91 1.1l50 I ~,-lB7 IH,7Jl I~I

TAnLE 30.---.Gl:l>,""F,nAL STA'fi"'ENT OF'IMPOIlTIS, DONDED 

l"ACTUHBll.S' S'l'OCii: O~" TAXABLE NARCOTIC :ORUGS, A/lil.> 

THEll.EOF, YEAIl ENDED JUNJ.: 

OpIum 

" 

Imported • 1,G07,1H.'l Ou"",

Import'! ",ilhdmwn from en;; 

to"''; "1!slody for dOlnc:sl.ic ""D. 

30,1925 

Mor­ c. Heroin IDiown phln" deino 

. Uves 

- --'---,---,---,---,--­

_ OUlle" •. aull"~ Iau",.__..IOu"c,~ IOun,,, Iaunc"," . IOu""" 1,758,7:ill I 

In·~~:o::~~~~::~~~~~~,~~~~: ~~~~~~~~ ~~~~~~~~ ~~~~~~J~ ~~::~
 Manufsctur~rs'stock1uly 1, 1924 Import'! wTthdmwn fcom ens_ '~320,160 C2, ~O 45, 136 12,681 2,011 

wmscustod,·_. " ' . 1,607,648 .___ .. _ . 

TotaL_ n. u nn_~1 62,450 4O,1361li68l 2,011 

STOCii: AND MA"!}U.
 DISPUSITIONS UAJ)JI:
 

Other 

opium 

alka· 

loids C"""inel c~

lenv"",

derlvll­ ""'

~---~

:_~~~~:: ~~:::::: ~: ::
 

1,008 21,462 4, 178,8711 

" . __ J,m~

l,lJ£Ij I 21,<lfi2 I 5,7iJJ,llIS 

Exported by manufacturers ,__ 858 ~~_·~-·--I 00 11]9 22I.l 2 67 148 ,v,Il

Purchased from manUfacturers ..' II!O 

(domestic) , ,_. IB2,8G7 lOO,l6i OO,B06 4,058 4,054 3,419 33,838 B, 

M,5CI)!Ianeous UISPOOlllou, (!c. 

siroyed,llloft,etc.l_:_________ 2,b67 G17 218 92 2 197 20MB. 

MllnufElClurer,' Slock Juno 3D, I '" 

192.5. . .__ 571.862 60,400 40,937 8,OM 1,721 2,007 24,Bf,s 

TotaL no no ~1llii3G1f~MTii340~~59,0011 ~04,~'

Opium MOllIhine 

Net T""'Rhie N" Ta.xllhle Q.uanl,ily quantity 

Ounc"," Ou"".. -0</."".. ' 0</.11'" 752,389 71>5, 381 ' 317 2, 152 

2,161,488 .. --, 2,lal,488 2, 12~ 2, 124.
 

---.­ 1,089,662 -----_._--- ­ h~~'~ '1,397,498
 .. _­ .--­ 1;607: &48 1,G07,64.!l 

32,21B 49,8Il0 2,569 9S, 119
 

------- 20. 34'
 47,012 2,7m 48, 7[,s .. _ 3, lI83 39, ~?J 46, !138 

.. _-­ 2, 072 11,200 'M ~7, 033

30,800 M' 47,041

315,6.17 ''''" . I, 273, !J8O 321,715. 3,456, 11B __ .. __ 1,838,225 IB3,671 2,410,222 l'~r~:m 1,881,012 .195,577 2,681,980 . _________ . 172, 2,,7 m6, 9« 77,597 1,313, 428 

1.82,887 1,0:16,&1.6 lOll, 1M 2, ro:~ J05 , , ­ Oi-her opium 

Dionin I lUkuloi~~ nnd Cocaine Coca lell",," deriv"tiv", 

?->:et No< q'!-"-D' N"I :r....sbl. quau- No' TlWlble T:uflble To.xable qUllDtlty lIU:Illmy 

______""_I~--- tIty ,-,-1-11­

0"""'' Ou"".. Ou""" Ou",,, au",t'$ OUlla, 01/.""" 0IL'lIU8 , 3,691 6, ItO 14,078 6,195,120 6, m" 120 no no " 4,462 4, ~G2 '" 529,2S0 ~29,:I80 "" ----_._--_. "" 4,500,920· 4, ~~, 920 3,341,~92 3,341,7\13 - -------,.­ ---------.­ 1,758,720 1,758, 720 

• .~ m ',~ OO,iI-lG H,019 15,·200 ~, I,7U 3, :l&l 28, an 9,692 9,801 no 2,313 " '00 

1,985 39, :129 

" '"

7,100 

31,51B 2, 352 3, '"~1~2 '"

•• " «0 

" :,001 ,." ,.~ '" 

5,512 6, 731 " &1,91;1 81,5:JJ '" 738, "'''' 270 14,180 lA, 122 4, 30~ 25.'-"3 3, (i~6 42,02'2 4:1&, 127 20,302 24,008 "'" .,"" 4,262 57,123 1,071,561 1,101,985 

',~

~,'" ~OOS

'''' '''' ~,'" 0,"" 42, B17 37,061 273, 551 1:1, 717 ','" "'" 32,1!l4 3, 41U 38, 407 33,838 3,U,U3 18, 144 "" 

IWPC<t5 1921 ._•. --­ 19:12_··_c_ --. 1~23._,. ,. 1~24.. __ 1925_.. ____ ­

EJpor15: 192) ____ " 

11l22.•_ .. _ 192<1__ .. ____ 

19U __ .• __ 

Do~~;~(ci;u'chases: 192) ______ .. 

1922 __ . . 1923_... _____ . 1924__ 1925 _________ .. 

Imp(lrl.:5: 1921 ____ . _____ .. __ 1922 ____ .. ___ •.. __ 19Z! _,._. ________ 

EJ~~::::::::-:-~:::: 1921 ­ 1922::~~:·· -. - _~::::
 

!::~::_~:::~:::::. Dotnestfcpur"ii;.ses,-- ­

!~~~~~~~~~~ ~~:::::
 

Codeine nerein 

l'ot N" TlU-llhlc quan· I T"'-"ble quantity my 

Ou"", au",,,, Ou""" I' O</.""e,_ lJl' 208 2' 108 

.1,507 I,M'! 305 305 

------ --------_._­

l'i 

II" 

1111,1 

'I
 

,., 

Iii 

---.. _--_._. .. _­

1,540 

2,005 3~5

~,

'"
 'IH, M7 107,40B 

165,776 

~~~

_

7,003 

]I, 228 

"

3,8!Jl! "" i,Q\l8 

544,787 

460, WI9 aa9, ,'>l)I, 

2GB,904 

523,-302 

oro 22!l, IJ£Ij 

1,l"tJ 440,200 000 !MJ, B;;4 

327,045 ,U 239,2&i '"' 

IG,635 1,~08, 527 

lB,009 I,OBI,l(18

31,173 l,li13, ~79'

16,985 874,7M 

4,908 008,07U 

l~L~ign"", reported In tbo oolumns be:>ded "Net qU:Illlity," represent lIJaet 'luantiti"" nr narooti" drug. Oll c~r""e.~t•. aDd .... par~ content of compounds and l"ej!llrations. T"'" i< p"id b~' stamps at ,110 rute Pt'Il1loIr .pcr oun"',?r ("'elion lJIcrcof lor the entire conlenl.<; 01 ""cb P/lclLagn or bottle. A eomponnd or "" lh. ~~~on Cf"t~ulln~" narcotic drug inn quantlly exeeeding the .btutorv exeII\ption;" taxCl1 the satDe ""''''IlS r~';.;..~'d~· The numOOr or "l.ax.able" oun""" rep"rte,1 h,.. heen deLermtD~4 rrOUl 1he value of 

II 
, 

el 

" 

. :. 

... -•. 

.to! ~~:

.. 

= -
----

------

128 REPORT 01" COMMISSIONER OF INTERtC"-L REVENUE 

TABLE 43.--,TAXAIlLE NAllCOTIC D!l.ucil!l AllD PREPARATIONS P1:nt ] .'WrrmN THE UNITllD STATES FEOM ·MAllUll'ACTU.lI.I!lRB, YEAR ENDED JuClrAsl:n 

1925 BY STATJ:8 I NIl 30' ,	 r, 

Opium Morphine Codelue 

,.... N" No< N" No< qual!­ T:u.able qlt8n­ T!Wlbln quan­ Taxable I (l1I1l.Q. 

tlty tJl;y my lily 

Alnbnmr._ O"....,~ I o..n". 0..11«31 0..11'" .•. _ .••..•• Alask~ .•••.••. _ ' 

A'hnsn. 

Ariton,'•.•...... _ "."'.••• I':~ Cnli(MtltS._ 3.092 

Co'""'o,,....

C~noe"tkuL ••..••.•.
 n"lBwaw._ ..••. _
 DiSLrIct 01 Colnmbm.•••. _
 Florida.•••• _•••.•
 

g~~r _::::::::::-.--.._. Idaho_. ••• __ 

Illinois __ •.••••••_. • 'Indlsna •••.•_•• __ 

Iowo_•••••••••. _._ Kansas ••_•.•••

_•••' 

Kentucky•••••• ,_ LOUl<;iana ._•.•••.•_._ MainB._ ••.••=- . lIIBTyland ••_••••••.••• 1I1"""",husdt.. , _ 

1I1ichilmn ••.•••,-••••.•• :1 2,596 111 ;n,:,csota, _ 1,314 

MISSISSIppI.•...•••..•__ •••.. 1,512 111 tssoud • , 30, 536 

1I1onlsOll.• __

,•.•-.----- -" .. 1 127

N ~,braska • _••. _ W8 Nevada•••.•• _ 14 New llampshire. ••. 180 New Jersey. ._ '1,766 New Merlco__ ••••••••• __ ._ 4 K~wYork.__ ._ 56,459 

North Carolinll__ •.•••.••. _. 3,647 

,North Dakota __ ._ Ohio •••••••••••••••••••• 4,930 Oklahoma .... 600 

Oregon.......... _." .. ', 291 p~IIUS}'IHnja • _•.... _ 2L,72:2 

I 3IH 

~ro\l

2'i~

OL9 

l,1M 

6,~OO

M 

17 

7,046 

I, .21 

:342 

517 

1,564 

7,381 

539 

3,8-15 

2,W3 

~'I::~ ...--:~.--.<~~~
 24,ml '2,743 1111.1/13 

I, OM 267 11,1)010 ~, 5.17 3S0 9, 527 

2, 240 100 3, ~53

6,520 437 18,594 

9,600 1,023 M,ros 

41,88<1 6,42:2 143,414 

4:M 19 1,264 

:100 12 199 

6.1.120 &.197 11'1,,000 

It,:l4:l	 1,1>37 5~. aI3 a,lOll :.00 16,1~2 ",s::a, 573 1~.11~

ll,77fl l,7fl6 6..1,700 

73,271 4,00." 191.851 ~,62Il I>!l-l 8,12, 1~,733 1,~6 ~6;7L6

au..",. o.....,~

I"'~ = l, Jll8 

6

-:-·;~n'-'-'~' I 
 2,'741 29,!199 l'OO 436 3,8J7 17 278 1,429 '21 

236 8611 j 

1,132 4,505 17 902 7,+I8 Ig 

1,989 14,442 'lll 

78 <1M Ii I 13 I 

~.1l23 "'.545 33g 1'50 7. m 33 II~ 3,715 M 3ll7. 1,6611 33 ng 3,28& 76 2,22!! 21,t>8~ 56 141 1,IJl3 11 1,6L~ 12,589 74 

Tuts! 182,867 1,lX/6,:346 l00,HI4 2,006,305 00,800 523,362 1,DJ6,

'FiJrurcs reported in Lb~ columns headed "Net quantity," represent eiScl qmUltitie< Df DM<>:l~e_. both 10 pure state ami .. part .euntent of compounds and propacatioIlll. T8~ is f"'ld by'l,AW <liP" rate 011 oor~t per ounce or r"""UQn thcrer>f lor the entiro contents 01 ea.cll pocil:ege or bottle. ~seo or preparatIon contflining a nnrcotio drug in a quantity ...ceeding the stfltutorY ",,~mpti~ thO 

""me >IS the pure drug, Tbe number of "tI>ulble" ounce:l reported bllS boon detum1D<d 

of.!>IiDps reqmred. 

17,670 1,631 40,20~' 1,'i81 11,401 49 

7l,Il'U 1,~jJ 39,600 2,41<) 16,984 79 l~,&S.\ l,ll).'! 41,640 I,W~' 12,302 51 7,~H 56J! lllI,718 1511,041 13 

\l6, 8Z'! 11'., bIl:.l 2:86, 02Q 15,854 58,4M 186 1>49 123 ~,068 8-'J 678 3 l,4;j{I 233 10,068 220 1,622 26 

159 7 ~7 1 • I l,OOJ 282 3.359 L28 867 12 

12, 4&l 8~i 16, 9~ 1,3U D,040 60 ,12 17 133 2 54 2 HO,T.6 U,813 3lOl.7114 28.003 1:16,600 2,2119 

22,&;16 2,272 74.219 1,4g~ (1,602 28 73!t3077103 1 

':1,118& 4,586 90,216 3, 934 ~I, 5.16 211 6,467 663 26,590 301 l,JS7 13 

2,030 1M 6,977 279 I,m 3 

127,245 9,310 158,323 9,8.58 46,OM ~!l.' 2,560 llll1 6,817 121 1,1>17 16 

7,000 514 :w.607 609 1, 7Z~ 1~ 1,300 120 4,542 J29 4&1 

31,657 4,060 114,989 1,199 7,204 

.10,323 l,8\2 143,770 1,847 8,113(1 6 l, III 65 3, ll80 168 716 10 

4,0&3 313 4,llOO 129 1,208 Iil 22,263 2, 083 53,620 I, m 6, 7\13 S ~,MS

9,:3-57 

5, 3113 

2'15 

612 

1,07~ 533 

16 

21,189 

23,693 

a, llO3 

610 

33S 

M6 

784 

5 

3,734

3,~ 4........ 

lM 

JI t ._ __ -·--"·-1__ - .. 

REPORT OF COMMISSIONER OF lNTERNAL REVENUE 129 

43 _T....XAHLI: N",ncoTlc DnuGf! .'01'.0 PRRP,l.IIATlONS' PURCHASE~ f,l.IlI.E ~H)j; U~ITJ:D STATICS mOll' M"NUFACTUnJ;:Bs; YRAI\ EYDllD JUlI"E 30, II1N WlT, JlY STATlls--Continue.d 19Z , 

Dionin 

Stal<l:l 

!loT.! 

quen_ Toxable .
 my 

-	 OU"".. Du"". Alobll1tl3.• _._ ••. ----.-- 15 l!O 

~,;-..•.•-•••--.::.::.. ,~ 1~ ~s--· .." ::.._..... & ~7

~~",,",;-.-:::.:_: •• __ ... _ 222 1,~o.i

<:01",.<10_._ .•_. __ .'__ .. --... 'rcI 169 COllDecttcut_ .. __ • __ ••• _... _ 21 200 llolIo"(II"O ••• __ •• _•• _ •• __ ••• 7 39 DEslli~oIG~lmnbia. __ •••• _ - ~8 8H 

FI«id,._ •• __ .. • ._ 48 338 

000tl';".--....·· --•• --.... 2\1 211 

=~~l::::::::_:-:::::.::: __._.. __ ~:_ :::'.::: ::::::.._. IIlinois•• •• __ ••• •• _ 270 2,3(1 128 2,033
 

Iudi""" ••• __ •••. ••. _ ._.. 81 750 32 379
 Iowo. __ ._.. __ •• •• _ 4~ 65-' 10 Ul3 

Kansns_ ••• __ ._ ••_•• ••• 19 471 & 76 Keutnoll:y__ ..••• ... _ 111 roe :l3 226 Lonisi.IIlL _••• •• ~I ~Z8 6\l 451 MMne._.... -... __ .. _ lS 187 5 105 Moryland_...... &1 I>W ~1 879 

Massachusetts•• _•......... _ 1011 772 .78 1,424 

Mtcllig"n_ 4t 1\-12 I 40 4U Minnesota __ •.••. 4~ 3lS 53 953 

Mi50issippl .----17 40 LI- 'l1l' ~:'r:ri. .••-- ----- 1,10:, 2.~26 696 2,179 

NebrtuJ:'·--------- - ; 2 . 14 L7 S4 N.v....a B ..••.. ---------- 18 13~ L. 214 

~e.. r.mii;;;hiie---- ::::::::::1---..1- "'.'.'jl/--... -i- ···-:···r· 

'Kew1ersey.• _•.•. :. 35 

'K::-/""'k"'" - --.-----.. ------•• ­ 'Korth~:.rOlin-" .-. 896_ NorlhDak ----...... 12 Ohio_ 0\8_ __ .••. _ 1 

Oklaho··--··----.•... ----... 100 

Orq"nma -.-- --•• ...••_ :1'2 

P""nwiV-'-i" .. ..- 41 Rbod.l..0Il3·'- . ••• _ fj52 6ouU'C.·~.-----··--•••-- 83 EonIb.i)Bk"O~.--·'· ..-- --•• , 'n 

Taln_ .--...-_.---.... _ 3 

TOUI '.-.-•••••--•••'.- 48 UIoW .•---.- --'-'. .__ 'l07 

~=i:::::::-:::::~_::·.:

~QblnitOii""' ---.---.- ---- 37 

""'" VITglnl,; .----..- .-- 25 1Vl>a>l1giQ .-.. __ • 30 

IVYOlnlng:::: ""--.--•• 68 

334 8-'J I,m 

..---- .•..•...•• ----.: ' 

nbO<l~ J,hm'-_ 80ulJJ Carolirln•.•.•••..••..• South Dnkot,, __ 

Te"n"",,"" __ •.•••.•••.••.•.. '1'0=..... Utah__ _ •••••••••••• _ 

':~ont..

\ lrflnJs... ...••••••••••.••1 

W."hin~tun.---- _ W",t V"glnia.•_•.••.•••.••. ":1S<'()l~'in_

'Il YOIDJn~•••••••••• 

269 

1,216 189 

4,613 

3,603 172 

liM 

3,718 

600 

1,268 &19 

31 

_ '-.-.. -•• _ ••• •••••• _.__ 

T~ --­ ________--. '·_·_n _.-... 4,M4. 32,184 

4,:M~' 184 4 

4,8m 168' 

1,1)011/

4,023 

m1 

178 

39 

337 

87Dgl' 

381 

146 

287 

1,00II 

Otber_opium Ill·
 

kaJ<lid' ~nd deriv­ C"""ine
 Cocalesve;; 

ative.'! 

N" N" N" Tax­ qUlll!_ 

, til;y 

QUlIn­ Taxable Quan· TD,,!hl~ 8l>J~ Ill:}' lity

OUn"" Ounc<. Otinr" •• Ou","" Dun..... Ou",..
 28 au II)Z 67~ ...
 " I' , ::::.::: ::.::::::: .•.•• - 1 ···'·-'ir· '--··68'1' M 10 

128 

.28 

38 

4 __ 8 

,32 

11 

7D 

2.427 

I'm 

1,251 57 

118 

251 

1,061 

702 10,800 22' 361 I & 

117 1,523 

M &H' I 

l,~lB 27,01& 2 

,"

Z;S 

WI ~,;~7 ,~ .. """ 8 ••••• _ 

• 50 2Il9 &M &I~' 218 l,'~ .••••.•. _.•••. _ 

'" m L~7 -------o-.~ •.••• 

31.g I 3,.i:J~ ·····c·· -.,­

~l _ __ ::::::' '.!.O".!"! 15,7g5 ·~50 1,~31
 

tlOO 5,013 .- 13 ',;, 45
 833 1,996' _::,~. ••;_•• _ 

196 1,32:2 12' 128 m 3,523 •• __ •• _, , ~13 5,211' ..•••••. _~_ ' ",57 •. 339 , _._. 509 4,453 ._•••. __ 0 __ ' - 780 '•. 6,265 31 _ 32(, 

851! S. 130 7'-336 ­ 718 6,314- 12 12 

25 ·W2 ••• • _ 6,223 :M,l71- 'fJlJ••,68, .52 675, -------- --C-,-­

gOO' 122 gOO 

1l 123 2\l5· 4'.0481 2li4 ,3,391 3,311 30,556 

12 23-4 g7' 1,270 

28, 4(12 .. U4: :1,070 3 61 13 286 66 1,lJ7li 375 2,662 133 967 . 706 4.300 

~.""I~ '} lrf ,1;~~ 70 l,OU 512 3,(,SO 

18 m Zl3 5.11&0 

_._, ••_.•..•••._ 

1)7- --. riiii 

2\1- 118 J __ •••• __ •••. .,_-T 

_'5,:517 _;6:21~J ' 

4 I -----28:~·

'1 . 1,M2 7,OW 42 432­

.';(I.: " 

J~ (",:.ri(,9 

,

•
 

II, 

fl 

'I 

I ,

'I', 

, 

I
 

204 

,,' 11~ ,-318 

6 

7,120. 

388 3 

2.534 

730 

~: 2,066 

:M 

58,1160 

1,IlS7 35 

86,881 

7 1>4 162 I,GW 1 ._._ 

22 OSI 436 ~,3W 48 48 I 1 i f,L I a.41g 38,407 Ja,SJ8 :>U,liJ 8,1160 18.144 

l 
•• 

, 

, 

, 

, , 

, ! 

, 

, 

, 

! 

, 

~.gw

.:;~~ .

0..,

, 

I 

~~ 2: " . .... 'i'~

~~ ., 

I 

=~~ .:;~:; .

e,., 

'. 

I 

•~Ii::: .... 'i'~

i
 

m ..... , -.'" 

;.'" "" >oj:!'" 

"g~

"'--~ !"' .~ I 

t"J''::l ., :~.

0 • ' 

". '8 c ". ... "'z ", 6 

-~ 2 

0•

" W~o· • mm U:t1 0

" 

o· "

• ~o-. " • ~~ 0 

.. ",0 

"" 

o~." " 

• •>

• t::J1>­

". l'l,..


00 " 

": .... •

" .q 

'", 

. t.: Cl Z •. 0;:::> 

o· -..., " 

" 

:Sgj 

.~.

Oo "' 

" "' 
REPORT OF COMMJSSJQN"EU OF I! IN:I'F:IlNAL REVEN..UE 133 132 REPOR.T OF COMMISSIONER 0:1<' Il''I'ER:NAL REYJolNU.E I - U.l 46:-NARco'T1c DRUOS A....w PREP..\RATIOI,iI 81o:[:l:EO BY N..\RCOTlC OFFICERS. T AHI,E 45.-T AXAlII,~ N .lRCOTIG DRUGS' AND PIl.l:l'A RATlQNG. PUUCII i\.8EG T.\B ;IiE DUItEAU OF' I:/';T&IlN AI. Hl:VENUE n .. T.Il.c El,a'OIICF.MENT QI' TUE IN'l'J:nJi..n Oi'J'JCJ.l.L8 :EXEMPT "FIIOId REGISTRATION, Yl:..H· ENIlElI JUNE 30 19i~ liT rEVENUE NAncoTic LAWB, YEAn EXOEO JUKE 30, I!125, BY ST..\TEij 8TATUI-Coniinucd	 ' ", liT 

nlkaklL:!.o 

Olh~roplnm

lIIId OOOlllb~ C"""Loa,,. - d~rivnllvea

Dionin 

8(81<::3 

Not Ta,- Nc( Tat. Ket I '1'1>.,. Not \l1Ll.ll. " Quun· '"' quaIl· •. , <1\lBn Tn,. tlty 1\ ,10 tUy II~ 0 lily a~ " IlLY' _hie 

-==-	 1 I °vlllm Morpblne "=ill C0CIl1n8 IOlller<lrui:< To"" 

Bllltllll 

8~!.!I!'!';'1· 	 Q _ Q .; Q _ Q .S

" "fQfQ .. "e"E _ 0 ~~_~~ ~1-2- ~~~~~

~W>tJDll.. _..... _..•• ------. 107 17 S( 220 U 244 •. ro ~O ~z7

-~------'---I--I O,me.. OnnUI -----

OnJl<"tl Oune•• On"".. 0uJl<"'. Ou". 0."" S:·:::::::::::·::::: "'-r ..~~. :::::: ::~~~~ .~:~: ..~. :::::: .'..~' 4 

DliIoruIi - -.----- i7S 21"~ 1:16 llb ~. ~7 122 4-l. • GIl 7~l HI:? tI:~~::::::::::::::::::":::::::::...::::: __ ...::: :.:::::: ::...... ! ::::::.::. ..	 c.t<ndo.•.••,•...•c....... 2015 (I 151 ••...• .2 16 2S1 •••. ~. 13~ ~I W
 Arirons

Arlm.nMS.•...•••.. _ ' _. __ . __ .•...••..••. . __ ..••••.••••• "'" .••.••• •• • 

_ .•..........•• I I 5 _ 2 2 21 .••..••••._••_.'_	 

_	 Conilootieut

D·.t,JctofOolumLIa-...... •••....:.,.• _ 4, 4 171 1\lU W I 103 ~7

·B·083 

I 3li~

14 

( 12'J 5 •.•••• , 6 46 ~112 ~3:lll[ 
 d CalUornla •...••••••••.••. _•.. _•• _ .•·• 13 23 I~ 51 WI '.--'.--i	 Fl~idn••••.•_••.••••••-._ ---0· 3~ 33 27~ " __ .- .-;'. 1 lOS 1 311 ~7 IH Hoorg!a __ ••••••.••.•, .._'" ·1, .35~ 45 59 J l.i(. 4 ~11 .••••• .,p ,d .•fIlJ 

lIawnU />113 410 I 47 11 .•••••• 274 ••••• '.~~ 1> I' i~~:~f~~~~~~~~~:~~~H~~~~~~~~ ::~~~~~:(::~~: ~~::~~H ldaho .•••••••••••• .•. 10 002 ••.• __ 12 ••••••••••.•••.••••• •••••• ••••• 10 ~H

...~:t I; ~i ::::::~,-::::::: Ill~:::: •••.•.•••"'" ~~, m. 67 1;ra 3 400 IN ~7 •• Hl I~ IndiaDlL••••••••••••• __ •••• _ P l62 Z~ 1:16 ._ 148 ••.•_ 2-IS 4 _ GwrgI8•••••• ••••••••• _ _ I -'.".'.._ I I 1"""- ••••.. lI-l 3 no 207 1 lYO 2:roo 14 .6 na all••••••••••••.•••_.............. I 8 1 3 2 I~ 1 __ 1' _..	 KIW<&··:::.::::... I 3-12 3 33t 300 :l5 ~~ ~..Il lUlnals••••••• • __ ••.•.••..• 3 15 1 3 'Zll :lti6 400 ilIO X""tucky.••.•••••••••·_ -·1 2l M 32 5 2'Y.I - •••••••••-. l~ 3£l4 Looi!larm__ ••••.•••••••• _.. 711 l~ 51 27 2 5 bJ . •... ~:~:::::::::.-:::.::::::::::::::: I~ n :. ;: ------ -- ­ ~Wno_••_•••••••••. __ 1 I -101 ••---. 2 -t.'!"t - 219 l~ &1LnSIl.S••••••••• _ ••••••••• 3 G .••.••••..•_ 81 8~ " yl""d.............. 0 7 .... I .2lioIi
 

Kentucky............. .•••......•... l 1 •••••••. ••••••.• b8 111
 M t:bns.lt> ...• ....••1 6 173 41 69 ••..•• .••••• ISO 2 ,\2 OJ 

Mk.lligau ...•..•.••• 400 !II 378 33~ 3 217 148 1('<'1 •••••• 6!1 931 • 11 t1~~~::::::::::_::::::::::::::::: ~_ 2~ 1::::::::1::::··-' Mi"" ..oLo................. 7 J09 3l' ~IO . __ ••..•• 1 206 3' HI W. 4~ Mnryl,,"d.••...•. _.• c................ 13 I 3 16 m
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'l'Anu; 55.-DII'"7ILL.I':O EjplRITl'I Wl'l'l(URAWlo/ FlJR EIPOIlT PR(l:lol DUi'I'Il.~--'­

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1"AHl,t; 5G.-DlSTlLLL:D SPIRITS W1TJ!DllAWN FOR EiPOIlT 1'11011 

GEI'P.I1AL AND SPECiAl. EOSDED W AllJ.:llOIlSEa, YEAR. ENDED 

Ill" CoUNTRILS TO WIDcn EXPORT£D 

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'rAlILJ,: 57.-ALCOHOL lVITHDRAWN FOil EXPORT FROM !:ro;DUS'l'IUAL Ai-cosO: 

BOXDED \YAKEIIOUSES, BY COUNTllillS TO \\'WCH EXPORTED, yEAlI,}<;NDIl 

JUNE 30, }fJ25 , 't f 

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Tl>lIJ,J,: 58.-DIUWBACK OF INTllUNAL·REv~NUETAX~S ALLOW£D ON EXPORT 

DiSTILLED SPlR~TS, YEAn END£D JUNE 30, 1925, BY PORTS " 

1'0ll.!l 0_ Am'='''I!' druwback 'w,"

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REPORT 01" OOM1.1I5SIQKF.R OF INTERK.AJ~ REVY..KUF.. 141· 

50-=DI6TILLED SPIJIlTB LoST By"LE.U;:AGE OR EYAPOUATJON FROM 

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27,401.1 68.1 87.7 2,741).9 .• l3.6 30,311.3 ~.NlG.' 45.1 :m.l _•• .~ .____ 0,20&6 

"8,87(1.2 ••• •• ••• _. 3;37~.1 ••••••••.• 280.4 12.535.7 

I, tW. ••••••••••••••••• _•• •••••••••• •••••••••• 1.400. (l 

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4,68ll.8 6.700.0 SO. 5 '31.7 126.3.......... 11,578.3 

14,7Tl.V ••• _••••••••• _•••:.. 8.4 c ••••••••••••• 14.736.3

7,UI2.0 lIU.g ••• _ 51(1.2.......... 22.7 8,570.8
 •.m. 8 ''''c•••••••• _ ••• _ •• _••••••••• c_ •• _ •••_:.... '.!1i'3. 8 8.1110.4 ~2.2 ••••_. 6,300.8 _......... .••••.•••• 13.:;.';6.4 l\,lI74.1 _ __ __ __ .. _. 3,1)24. I 

2ll,Z3.5.5 •••••••••• 56.3 c.... .....•.... m.3n8 18,003.8 l\3.2 3&4 140.8 _. ••••••••_..... 18,816.2 l ~:~ I 7.::: I·-·'~L 511l\,:: I····;~~;· ....~~~. ,I. ::~:

[r:i.DLJ,: 60.-DISTILLJ,:D SPIRITS LOST BY TOEF'l', ERRORS IN GAUGE, :ETC., )"F'\ll 

,. ENDED JUNB 30, HJ25, lIY COLLECTrON DUITlIll;TS 

,. [el~I.Qtn.llllll I·... lIoJlon.;] 

Districts Whll);)' R"m Gill U,,:wdy I A1"'1101 AGIo'r.,golc 

,~, HI13 , , .,.. "1'---------1'---'·--,. .,..

4ll, 1~J. I .. _••, 7,S:N.4 au.a _ . 64, J7,i I n. 4!l.4 •• _•••••• _ •••••••••• ,eo ., , li2, U'. 4 S2,~Zi.4 .~,

<~. 2,.Kl3. 0 ,. •. ,•••••••••., . 'RO 2t.S1.9 

2, 1JJ. 0 2, lJl. 6 

V7.6 10.3122 

161.3 

&. ,Ia. L li.41~, 0 

162, 153. a 2,.1>33.01 a,lml :l(I~.al t.4J~6 17i,VI~.~

!' 
- --

-

." 

.~

Rerl.!.

,., 

----I--I--II---I--I--I--I--I--I·--I-------~--

AlabMDA_......... . I. lli2. 7 .1,1I42.'i 

.~i~~\!!!· .i;;[~! ~:;~~~i; ~~.~i~! ~~:~:ml ;,i"~,;;l ,:;:f~l :,~;;':!!I !.::~;",j; ~!,:,i,·.:: ;:'::;t::;·~l~~.~I~:'::!!::; :::;::i:: ~: ~~'m I 

ll:""tucky_""",,_ 1,091>,121,1 ~',9,&31.3 1,215,111.0 12,113,2 23,040.4 ·900,!lAA.J,••••••••• I..1j2.~OO.3 •••.•••: •••••••••.,.•••..••.,. •..• _•. __ •..•_••• __ f>,fI07,81~.4

LoulJll"na_...·••~~. flO, 266, OJ5.'J 474. 00Il. 2 ~1, ~05, ~12. 6 111-1. 314, ,J. 540.'8 ••••••,.,•••IC•••.•• ''''C'''''' ••••••c'••, • .:••••••••••••••••• _, • ••: ••••• :.,.'.:•• 102, MJ, <189. 2 lUar,·land_•..•• _._ 3O,845,Z76,3 MO,~I~,3 2.,;,~19,200.8 ••8,.180,r, .••..•••••• 1~~.22n.2; 048,.115.82,317,112.3 •••••••.•.•..••..••. ~.319.1 8,813.760,4<l3,9000 M"-,,~usetts__ .. 6,1~I.C1t171 .21.11-11.7 5,994.218.3 W,,0f!3,2 HD.30R7 ,.0.924.2 22,688.0 4.4ll1l,3 •••••• I'.~:.' .­ 3".000,8 23,1143.4 12,8g1,7~3.0 1st M chlgan..._•• __ . .••••, 221). ;,)2, 7 ••••._••• _ ~7. 323, 2 ••,. ' ••.•• , ••••••.•••.•••••.•••_ ." •••••• •••••••.•'••••"•• _.•••••••••••.••. _. __ ._. _._...••• 2~7, (,25. 9 Minnesota..... .•• 2m, &ta. 9 '.!-I, 391 J 100. on 0 ~O. 183, 2 __ , '•••••• _ c •••• ~.~••,••••••••••.-••••••••••••••• __'•••• : •••; ••••••••••'••• _ 428. 288 8 

lot 1ls>ourL.. .•• ~82. 3-tO. 71 121. GOO, 2 79, 1131. 0 If>. 731. ••.••••".. :14, 002. 7 .•••••••••.•••" ••• ••_•••• ~~.••, .'.; ._•. •••.•••••••.• _._••.••••••:,.••• ,2-1, .I0~ 7 

~~~ ~~:1~~1:::: '"'"iw;i89:0 ....~:~:~ .·-'·iii9;ili:i _..~:'.~:~ ::::':~:.:: .~"~ 7.~~~~ :::::::::: .. ::~: ~~~:~ :::::~:: ~:: :::::: :~:: :::::::::: :: ;~::: ::: :::::':::: .. *~~: I 

Istt'.wYork'..... 109,900,0' 203.731.0 l3.043.~ 9~.8 ••:•.•.•.~, 17,340.0 0.Gli1.5 ••••:.............. 31iO.8W.0 

2d Ne'" York•.••...••• ••1 182. 319. 2 74. 2 ..•.•••••••••••.••••'. 21,050- 0 ••••••••••.••• ~...... •••.•• ..• 4, 7n 6.••••.•••. .••••..•.• ••••. 208. 221. 9 

3d New York _. _. • . ••••• 1, 034, 070. 7 ~10, HP. P 2'J:j, MO, 0 4. 42;J. 0 ,,:•••••:.. 51. 37(1. 0 .•••••••.••••••"'''•••••••••••••••••.•,._ ._'.J..... ......... I. 001. 7~5. 5 141hN~wYo,t_ .• 6.886,6-,7.2. 31.004.~ 1i,7J;.44L~ 6,427.2 .••• _•••• : ,'. 7,T007 •••.•••••• 7.'1,680,0 OM.e71't.2 .. , ••.••••••• __ .•••..•••..••••••••. _"._ 13.712.W7.1 

21,t New Yort-... 741, S30. 3~' ~~~~~~~~ ~~~ " &c, "" , " , ~~ ~~~"~ ~~ •• ~~~. ~~ ~. ~~ ....... , .... ~~~~.~.~ ~~ ~,~~" ~~ .. .~~ ~~~ ~~~ ~. ~r ~~~ ~~ ,M,', "".• 28th New York •• _ .••••••.•.••••• __ •••••• __ ..•...•" ••••.••..•••.••.•••• _••••.••••••..••.•••••••••.••••••••••••••.•••.•••.••••• •••.1.. __ ... 2. ~70, I 2, :l8'. " W7. 7 

{OfhOg~lo::::::::: ..:-.~~:~ ..::~::~: .. ~: :':~: :~~: ...~::~: ~:~ ...:-.:~:~ ...~~::::: :::::::::: ...~~.~: ::::::::::: :'::::::::: -- "7:802:6:::::::::: ::::::::: ~. 31~:~: 18th Ohio __ ••••••• 39.gPS-5 •••• __ ...... ~lg.01I,1 ~.M.I.2 •..•••••••••••..•••....•.•••••••.••••••••••.••••••••.•••..•....••.••••••. "_'. .' ••••.•••• WS,491.8 

1st Pcnnsyl'anla__ 19. 121. HIS, 9 1, 13!\' 0601. 1 10, 605. 086. 0 90, OM. 0 ••• •••.••• 2'1, Ml. 1 .••...•••.•••••••••••.••••••••••••••••. ' •••.• _..•••.••.•••••••••••••___ «l, 2,!8, 477. 6 

23dPennsylva.nla. 20!.BZ7.51 2:r..047,6 ~6,625.3 4.5..,•••.••• 463,000.3 P,Sll.8 M2.007.J••••••••••••••••••.•- ••••.•.•. - •••• "•••••••••••••• 1. C21. &U. 1 West Vlrglnl"-____ 3..~. 153. 162. 0 3112. 21ll. 3 001. 0 ••• __ ' •.. " •.••••••.••••.••••••.•••.•••..•...• _...•••.••••.•••••••••••.••• _ 697. IiIO. l' 

WisOO~...~::::: 1ro~:~I~~w. ~:::::I148,:: :::::.8:::';I·~~~;~~·~I~:~.-;;~.·; "~.'~~~: 763.:: ~~~~~;~::I··~~·~~·~I~ ~I'~~:~~.';I~':: ::::: 

i 

. 

- ------------ - - - --- ~-==- ---------------------­
--

145 

,

,

" 144 REPOnT QF COMMISS101F.R OF INTERNAL RF.VENUE ,
 !

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_ ..tfod";-·'~"'·"'''';''; l'l__ -.", ... e{'g "'~ . ~._ - -... " - • :;;:2 • -'. ;ii . • -- j .. I• '.:.,; :s " ..;-: I~ " :~ " • ... ~c_c ~o"'o"'.o"''''.~ '" 

i g!!;l~~~ ,:;l~&i!ie!Flg*d§ ~'

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" • - • I" ~~~"~'" " , -1 

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!fi i if "0 " .:::: :..; :11] , :~ ; : : : : ::lj-,'~~~ :~-t: .. ~e :.!i :':'~..d~j~ :-<;"a: :"''I!..:! -g. ,~".g, :..",,:.., B:. o>.9I'l" EI b ::;, CI 93<> .... " • ., z..,ffi .. <- 'I ~S23' ~fi~~zZ..,O~~M

REPORT OF COMMISSIONER OF' INTERN AL REVENUE 

T JlLE 65.~D1STILLED SPIRITS WrrHnEtA-WI1: FROM DIST1LLEliT • GE~ERAL AND J , AS £CIAL DONOEO W AflEHOUSES, INCLUOD/O THD QUAN"TITT tlEMOVEo FROM 

Q:>TERN ROOllB 01" D!STILLERIEs POll DE~ATUR_ATION, YEJ\Et 1'::11'0130 JUNE 

30,1925, BY YEAll.a A..'i"J) SEA.BOI'iS 01" PROOUcr'lON 

YElBI'II MId """-'OIU or prnd~Jon

fuw~

hO<lSliS hly 1,1m,and 

d=U~ r_ lll25 

WUbdl'lllnl 

di1rlcl8 lbe

-,="',

."". ._­ IWIlnlDI In

July I, IIl2J 

~;~~~~~~~~~~~~~~:~~~:::~~~~~;~~~~::::~~~~:~~~:~~~~:; g~!! ~!f ~i1 ~13' Sp,!!li" .••••..••_ -•••..• ---- .••••. -----•.• __ --- .. l,7119. 302. a 476,Y70.4 1.2:I3,:u2.4 i· . .,. ~·!IIL ..•••••.••...••..•• ----.... ------..... ."••• t.,',7. Q72.7 1S,1(rl.1 .'A2,~illll

IY1•. 11prlng...... ••..• -.•.•. ...•_ 3,001. \l64. 4 758,451.2 2,32J.~Z

~'t·a1l.. .._.--------.. .. :l!l;,OQolQ 13,OCti.b 'l54.QM_' ~lb; sprJng••.•.. .. .••..•_., •. _.. _ -- ..•• _ _1,~:.;l,5M6 US,OJG.5 I,~.~ I 

.. Fnll..•••.•.•.•..••..••..•. .:•• ro;l.&m.~ 24,2J4.6 roT.Wi 

LUd: Sprlng••••.•••.".•.. ...•• ._ .• ..••.•. 11,176, nil 1 ~1,66I.2 G. 13.\ 103.9 .. hIL•••..•••••..••...••. · •••• _ :J,l4i.b70.11 811,782.8 Il,O;,7, 7\17. 0 

m: ~rl"g••••.••---.•••..---- .....-----------••------...•-- 6. 632, Ot7.I 372,503.7 tI.~OO,J43.'

~. i;f,!~L-:'--_- '~iii '~mi.'~llil ~Drln"._ _._ •. _.. _•. _ ~oo,iC:;'4 4,lI2O.h 4~:I,JU,\I

P'll: ~';::1j;g::::: ::::::::::::.:::::'::::.. "".:-::::_ ..:-...-.. ~2'f: ~: ~~: 8 ~~: ti3: .... hl!..•• __ "" _._ ...••_ •••-... ....•. 41>6,If>3.1 7.•2::15 ,."JO,7;lU~

~: ~·~I~~~:::::::::::::::::::::::::::::::::::::::::::: ill:~~ "-'-'8;'os.;.'j" ~:::~~~ m;f!prlng .. , ••. _ "". ..••• .. - •.. 1&1,428.3 58,158.5 1:rJ, 2'IlI. 8 

}'u1I. ."" ._••••• _ .: B.'i,I1t,1 3,{l(I,';.O M.J7\I.l 

Sprlng ""_"".. ••... • __ ..•••• _ ",4H.J 28, J25. 5 10. liaS .... hll.. _ _ .. 151,7JS-t 13G,35&7 1!>,3~7

iT'~': Spll'lg __ 00_. __ __ '. __ 1 _71l, 3«. 3 6J,400.2 14,1141.1 

___ ··133,3.~3.S6.3 3,552,~1.2 :aI,53\l,8Q5.1 

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---

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-


1925, liT TABLE I3li.-DIBTILLJ:P SPIRITS nJ:MAININ(I IN D'BTILLF.nY, GEt.-EnAL -1.1;0 -SPECIAl,' BONDED W AmmOUBES, JUNE 30,
 < COLLeCTION DII>TmCTB AND BY SF. .... SO"·SOl'.. PROIiU?TION"1911-1925 , -, 

[StaLement In llU gn!lan;;] , 

• 

1917
 ..,-,...- lOJ~

,., 19J2 1013 .-. 191' 

- 1916
 1911
 

- - P..,rlot - - .~~ , Bprlq: - Spring -.-Spri"l Sprlnll Fall Sprinl 8prlllll: ~'nll Spring -'ill '''' .. '''' , 84. 401, 81 616. 1
 M,s.51.9 2, 042.1. ll1,362. J 19.m.O 'nI, M4. 1
 34.m.6 lJl. C:lIlJIoruln. ....... '.!, lGt. 6 'l, 'Z!3. S
 t, IlO\l. 2
 1,U8.4 1ll.~27. 8. 71>1.4 .l. aDO. 3
 il,liJ7.6 , .4,0311.6
 1,000.4 I\1b Ca);!O\11i. _________ 21lll) 9,32\1.0 ........
 31,490.6 .-,

I 

.. 

.. _----­ i~2. {I ----_._--­ 16, 3100. 4
 41.'d an. 112.&12. 7
 iI7.m.0 m.lI3J. l «N. 11l5. 1
 1.'1 DJlnol 61.379. I
 " 7~, <St. 4
 .sl. 6
 •••• _••• __ ••• 231. 4
 1,001.6 2, SO;. 6
 2, 731.1 ~~,SVi.7 7.507.0 '"""-, ~4~.Il:?S. l19.487.~ 3O.8!15. 3
 61, 872. 0
 Blb T1ll!lo;" I
 .....-'... . 4. 4W. I
 .•. _________ ~. 748. 8
 871.8 ··-···&~i."i- ----4f.ii."7· lo.~.2 10. 7~8 17,0,1;.6 S7,031.' II!. SS6.11 lndiaIllL ...._...._._._ "i;2lii:s' 242. I
 ~"" , 1,015.1 11:G8ll.6 213, ,:n 1S3.~3.3 3, us, Il:I6.. 7
 X.nlutk;-__ .... _...... I, 16:1. 11~ 5
 r.:!, 41ll!.1 . 1IJ-j,4S1 5
 II
 4,'29ll.42J.0 i.M9.&I8.V ZI,0:J.5,J IM5l:4 111,612.2 20.131. 0 IlOO. 500. 8 62, llO6. 8
 1,709.3 13,663.3 -----. -- -.. _-­ ---69:30i.'8- -25:575:7' --jii7;71S:S­ -~.rm."5 "-80;880.8 'i~:~:i' --26j;2i,;f~' '--OO'-4W:j­ Z'IO, 2lI1. 2
 2», G29.8 },luylInd__ -iKo77."iI­ 10, 191,0 -- .... ;'62l.6 ,1'3.'l.5 """"'" M. 0, ~OO. 0 as,t21.1 M,:J:l'J.4 IU.l\(]j,7 1111,026.3 Ma=.tbu...tu. 528. 2" 6, 736. 0 14.015,0 - ....- 154.7
 0-14.1 10, Oll. I
 ~. ':.?Il, I
 11,195.2 86,571.8 I, 131,8\13.2 31, ~OII_ 2
 115, ~II~. 0 H, 418. 6
 I!t Mi$«lurL 2~, 540. 0 (;<;1. 7
 .. _____ --_ .... ........
 178.7 ... _--_._­ 2, 265. 2 4SS. 8
 12, 73~. 5
 7:.?1l.8 30, 74D. 2
 1',31;!.~ I()" r,ll;!. 6
 1l,1m. I
 Olb Mi=url... _.... __ _..._... 3, (102, I
 816,5 1,718.5 301. 4
 6,460.6 6,050.0 ---_ ...­ 73, SOIl, 5
 II\, "" Ilf.'l. 7
, M,82J.3 15,~2.4 34,m.3 :C2ll,71U.7 lSI K~... Y~rlr. ___ ._. __ 17l. 0 2111.0 5,2M.l 121. 6
 22, 402. 0 3. 80~,. 9
 26, 273. 7
 11,100.9 "'" 29,3-\,.7 17,1Xl1. 9
 57,220.2 11.1,72\1_ 0 n:w.r..o 200.7(11.4 :M N.... Y~rlr..• ______ I, 1~1. 5
 5,000.9 6,250,0 28,100.6 10,287.0 38,1IM.7 lJ, 768. 8
 ._.. _-_._-_. ,",2.6 ~,63O. 1.\, oftlll. 0 10, gS2. I
 ,7,078.7 -- -­ Hlb N.... Y~rlr. ______ "_. __ .......
 1St Cbi~ ' 47,997.3 8~, jU,l. 1
 7~, ons. 3
 I ,I, 41~. 1
 70. ',12. 7
 .... ___________ --ili~:8 1,~77.1 --2:oi.flT 'jo;ii,i:o' .--ii'ii 7:8" '64;;:,07."0' 14,853.4 44,350. II


43, 44l. 5
 ~.ll>;2. 7
 m,<I(;O.4 A:t, 5-1.\_ 0 172,120. I
 ~I,5,\U.~ ~" HI P.nn.l\·lvin(,I.•.... 6\1:1 12,0,11. 2
 10, 800. 
 :n 0\13. 8 9, 07~. 0 55,514.2 11,238.7

--~ii"iI" 2(lS, 993. 4
 213, ,',1.1. 3
 7.'13, t.tO. 0 'lIO,OI~.A U~,Gl~.~ 2~,884..1 1.7H_~ 157, 6.\1, 223,631.3 6118,722.8 83, 051. 5
 :23d II"llroMln r..nnsylvanJi ...__________ ..... W3, 163, 1323,28!l 2
 l,1l7,5 97.7 .._-_._ ..... .....­ 00'1. ~~7. 3
 .._........'
 ·.:~4025 -- .. .... -.... 47. I
 4S. I
 387.5 2.707.8 . T~lal ___ . ___ .... !:."I7, c.J2, 1
 <.1,135, 1M 0 :l,M7,7\17.0 ~. 2M, lt~ 4
 4,7M.r,,18.4 330, f,O~. 1
 200, ~2. 1
 I. ~3, J32, { r.t2, 870. 6
 2,3:13,533. 2 12!l4, 080. 4 II, [,35, ~~~_ I
 :l2,M!.3 27,3$.1 

. 

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• 

, 

, • 

.!: 

, 

. ; ~_;t

, ,_. .i;.." , , . , 'f .;,;'" , 

=
 L 

-= 
N~ltU\I Or I 

ISlawmonl in tax gi1llowl 

,0 

0_ 

;;P;"" 

~~~.

~!::l8

HIgh Dehlt An,! croolt aOIn! Whisky DrOJ:lcl.y Alcohol. Cologne wines spirits 

i-~ D., 

RemAining 10 l,oll~td WMohoogt8 July I, lI\:2t.. • 30, OM, G7o. 9 :HI, ~14. 0 ,83(1, 730. 2 1,289, .100, g 1, (I'03. 9 45B, Mil. 2 In, GOO, 6 33, 1~I. ::'iI~: 6 J'rooucod n.oel. doposited in b<lnMd wo,ohull'leS. .C. _ •••'. •• ) ro,O&'i 8 . . ~4, 970. 9 _ m, (l,~9, 7 Der>o!lilH! In lJondOl'I "'Meboll..e~ fro'" nWM ..."rellow""•. t, 609;020'-2' Ii, 8~9. 1 103, \188. 0 ' 48, .119, 2 --- ----. -- ------iiii-ii- :::::::::::: 4,. 7e.!'. 210. I 

l'roduood nod ......mo~oo to donaturing we,d1owea diroct !tom dswrn room, 01 dlstmone~ ... _•.. _. __ . . • . _. .••••.•• . _. ~91, 807. 7 •• _. . . . • ~~I, g~7... 

Produced and removed to winer, j~r tee lurtlfication of sweet wine 

1I2i[~l~o~J8anndJ'r~~~;:~;~~-W,;rCb.m;~~s·::::::::::::::::::::::::::::: - -i,-soli; ~97: ii-' --~. 3,-ioo'-0- --'-3;097:2- ~n:~: :;:::::::::::::::::~.:: :::::::::::: 1, m: i~~ Deposited In bonded Wllrehouses from export sto,age warehouses_" ••••. _ 23, 502. 1 < _ " c • _. • __ _ 23, /102. 1 

Deposited in bonded warchouses by srooial I,ermlsslon__ . .. _ -' 3, 23,,1.' , ,-_._" _. •• _•••"_. • ._ __ 3, zn"j Excess !ISoorta.ined on regnuge __ ._. . .. ._. . _ 0 - ••• ,.-. ---. -- ------:;2'-0- . ._. . . :I ...'., ,. <ll ~""

Total. __ .. .. • • •• Sr" 507, 2(l-t 7 1,1,15,179,21 g4S, In7. 4 I, 10), 4a~. 9 I~~~Io"''''.,.,''""+o',',!,','",.,.:,:;'~'

C., 

WIthdrawn from warehouses tax pald . . . .. . ..• . 3'1, oo.~, S ~37. B ~76. 3 1, 7M, 823, B 

Withdrawn from warehollSOll tax paid for bottling in bond . . . __ l~, ~~;: I.~. 7 177,~.5 '-···-i59'-7· ------325.-ii· '7,lM.2 IJ,:w.:J M 1,loo,:l3J. 2 

Withdrawn lor scientlfic.purposes and for use of the United BI·at... __ ._._ .. 1.o:'!Iles allowe<l on account of lOQkage or cVQPOmliOll In w~r'01Jo"S«'_:..... . --_. - ... _-_ .. _--- -_._-_._-_ .. _- _.'_------- 78,2 90.0 832,3 

Withdrawn froo OIIQX for denaturlltloll .. __ •__ ... _. __ •__ • _.. • __ •.. . 1,237.3 4, 114. 8 211, 802. 8 

Removed from dstern rooms of distlllerJes diroet to deuturing ware· 24, i~,~. \ 

houses. _. _.. ._ ..._. .. .. . . . _. ... __ . . ._. __ ...• ',\91,697.7 591,897.7 Seized aod forlell<'d .. •. _. _.: ~~. 3 ,~. "',. Transferred to wineries for the fortificatlon of SWe<lt wino dIrect fr~m broody dIstllleriOll.. c .... ...__ . . ... _.•. __ ... __ : .. .. . ~12, 71\". 1 . . _.._, ., • 512, 7~6. 3 

Withdrawnfo,e.xporL' "_. __ • ._ iI;~o.-~' la9,.S~~_. ::::::: -- ....49;6.io.-~. -.- ....'..--- .--.-------- 163, 4G7. (g, 630, 8 

~r~;a;~:~{t~~~lg.~~~";:~i~~ho: ;~ro_ ~~~~~~~~~:: :::: :~:::::::::::::::: . M, ]03 S 2, 8-13 (j . S. IW, 1 3M 3 --- ---- --- ----.j;-i.Jfi."ii- :::::::::::: 177,916.8 Removc'J to bottling warchouoos belore payment of w __ ':: :_'. _ _ 1, SIJ. J~7. a. 1:l5. a, 1% . 16, ~:.'O, •• _. __ •• _. •. _. • • 1,833, no. WltlJdrawn for transfer to manufacturing warehousM __ _. P,811. • 1~. ~~3, " ",',~ ",' ,_;, '"_ ,. .", _ _ _ - _. __ . _ 27, ~r"l,

Withdrawn for transler toother bonded Wllreholl8es_. __ ~_ ~. :>00. 116. ,>~, . v '" v ,,~. 4, 730, ~53. b 

Remaining In warehouses June 30, 1925. • •• • • •• __ 'I'e',""",','C'C":""'I_~"'":'C' :',"C':'_: 81 g, ~\l{I. a 1, ZlJ; 141. 7 J, 073. P • --1M; iii:7- -'j67;';'43:Ii­ 2<1, 8~9, 805. 1 

Total.. _.._. ._.•_. __ • "_ _ ___ 36. 50', 20l 711, ];35, ]7Po 21\;43, 8[7. 4 1,00::1, 401,1. 1 :~, 0,3, ~!fJ, 000. 5 172, r"lO, 0 H, 119, 831. 2 

,.., 

§!2 _•. __ 
,~

F 

., 

!I i 

I', 

"

" 

," .. "

REPORT OF COMMISSlONElt OF INTERl'd.1. REVENUE 150 

TA1lLl!l GP.-SUMMARY OJ/' OP~RATIONB,AT DISTILLERY, G"Ef'{J:RAT, AriD 

. BOND~D :WA.H~H_OU~S, Y£AR.E"OI;OJUf'{"E 30, Hl25 

ISta~mult jn tM K4llon!] 

onJl..•T1,ms 

Remaining ill bondoo ",..,.ehDIl"" on Ju1}" I, Ig2L ---_..-- - ...•- -----_ .•_•.--- --.•. ,',:- 33,"il WIthdrawn for \lX1lort and uCl\.CC\}llntoo /Q' J mw 30, IIY.H _.. _.• __ - .• - - - - - - - 1, &63 lod:i 

Lostbycasualty.ele.,anduo&<.'CountedrorJllD~jO.1Y2~. •.• --_ ... ----...• 262:lr>4.3 Withdrawn for trfUllder l.<l bonded wa.reh<lU:<c:l dnd llIUlCcount~d.lor I uue 30, 111'24. 76, 175,0 

,00:

Produced IIIId ~.mo"ed "" MnetlUlng wllreholl.."O' direct (rom datern rOOms ~f d;.,llllerlas . · · __ · · -----------.-----.---. 59l,~~7. 7-,\1
 

Pro(luccd and ramoved to wweries for tho lonirl""bon ol ..rcot wioo Jir"." !rom
 

hrOlloJy di';tillerJes -•.'- ----. ----.---- . ---- 5U. 75G. 3
 

ProoJ~ocd llml deposited in bonded worehou.'l<" ---. - ­ Z'[\0:;9,7 .___ 2,9'J0.7 D"l>o~teriln bonded w",,,hou",,, by specbJ permis:;ioll_ ---. --.­ _. •• _ 4,7&J,2LO.~ Oepooit.ed in honded wornhowe:s from other wu.rehowrn__ ._
 Roimponerl spirits r"tur""d ~o bonded wmehousc ._
 '0/.16,4 J. ST.. ~2_ 5 Bottled In hond IIIId re~urned to wu.reh01l>es - - - -- --.-------- - --.---­ D~.....l~ in J"'''ded warehoa'e.s from export storege warehou""" -----.------••­
 '2.1.,:m. J 

~.8 E~eel"l llllOl',rl.a.ined on regalJge. 

A!U,'fegato . • ------.-------. 

Withdrawn from wareho~l.upahi.. __'_. --"-. ---- --._-- -.----.•-----••-.
 Witlldrawn lrom worehouso-~ta~paid [or hottling in bond. --.;------.---­
 Loss allowed on nccount of leakage or evaporatio" ill wa,ehouses. -.------- •••­
 Withdrawn for seienlillc purrooes and lor use of tbe United Stat,," -." .-••---."
 

Withdrawn froo of tax for denaturation -.-.,,-" ----.-------.------.-----­ Removed Irom cistern rOOID5 01 di.tiUeries direct to denaturing warehouses. "
 

Loss allowed on account 01 leakage ill tmnsportatton for ""port__ ".---.---"---•••
 

'l'ax paid on deficiencies iu e~port - -----.-------."-" -----'-- ------ ----.------­
 Withdrawn for tbo fortification of wine (brandY)-- ---..-:--_ .• ----.---- ------­
 'l'ransferred to wmeries lor the fortiftcatlon of sweet wille' direct lrom brandy 512,756. 3"' distilleries. __ • ._,- . -----.•--- ---.•-- -.-----------. ----. --•• ----­ 000.480, &-, E.~rtedlrom honded wareholl5e3, proofs Of lauding received --­ 41.500,1 SpIrits heretolore reported lost by CllSualtiffi, etc., accounted lor_ 21.302. 9 Deposited in JDanuln.cluring w"rellouse'l__ -,-------.----. --- ----­ 1.8~3,])0 & Removed to bottling warehouses hefom pa~.",ent of tax. - - •• 4, 775, 9\15, 6 'fran"rerred to and deposited in bonded wareholl58S .•.
 Seited for forfeiture. "" -----.•-- ----.•--- -.---.•- '"390, _
 'l'ax , pa1fl on I~ws'in lr:mslt to bonded warehouses -------.• ----­ tl,~:

Withdrawn for e~ort and un:>cconnted I'lr IUIle 50, ]Q25_. __ • • • 1, JW, 514,1
 

I,n,t by c,~,ual~y, etc., and unaceounted IN Jun" <10, 1925__ • .:__ ___ • _._ 398. &7~, 
 '£ransrorn 1,0 I>onded wal'llhou:l<'s and """,mounted lor Inne 30, 1925_____ _ '0, r,'J~, 9
 

Tro'lSiers to manulflCturing -wa:rehou>"" ,an<t. unaccounted for June 30, 1020 • n. 16:! 6
 

Remaining in'",arebowrn June 30, 19ZEi•• _ -- ------.- ---- ••-".-.---. 

Aggregat.__ ._. 

T"UL1'l 70_-DISTILLED SPIRITS (EXCEPT ALUOlIOL PROUUCED .IT rNl;usT7z~:. ALCOHOL PLANTS) 'R.F.)I,IOVED FOn DENATURJl.TIO~l'n01>1 DIF;TlJ.LF.IlY, (.t:Nt':R 

AND SPT>CUL DO:<DJlD \VAREHOUdES, AND FI\OM CISTEH:>;" ROOMS ort})[:" 

LERll>3 Dm.ECT, YEAR ENDED JUNlJ 30, 1925,:BY COLLECTION DISTRI 

ISh.lemont]n (a., gall~n,J

Brandy Dlstrirl~ ''""'' I Rom 

]\o"l>&n WAlU'HOtf8U I
 l, 2:17. Istlllinol._ ..... J n,l1~M_ .. •• __ ­ '1::::: ::j~,:~: ~:~~i;~~:i :M="cbll.ott.<__ •.. 

• 1".0 - 24, f35. 1 I 1,237.3 Tolal 

n."'f~II." Jl.OO"" XtDtlJok~'_ ... __ __ .. "'.Ma" _ ••• _. 373,1)38.8 M""s""blloet" 

'('{lto!..._ .. .__ ... b~1,8~7.7I_· __ ···--··1-----·-·--­

(]'tlnd tol~L. __ _ ...1 1_1.0 I alG,33~_B I 1,:!37.~ I ., 

REPORT OF COMMisSIONER OF INTERNAL REVENuE 151 

, E 71-FoRJ>HJL.A.S PnEf:lCTUBEO J>OR DEXATURATIOl'l OF ALCOllOL, 'fHE I:,:~

,l.BL T.RI~L PURPOSES FOR 'fmc!! THE ALCOHOL IS U5I:D, A?'iU THE QUAXTJTIES

~Vl~llDRAWN FRO~ DENATURlNO PLAl>'T8, YEAn ESDED JU:J<"E 30, Hl25 

b==~,~~~~,==~~~~

~'=ulss PUfJ-' Wjn~g ..llnm 

COll'l'ltUl~ dmaturtilll1colll>l 

"0 1: loo gllllons 01 ethyl alcohol, 10 gallons General uses, fuel, light, snd pow~r, de&.niu~ I, 0:4l. 072. 71 ;oi appro"ed wood alcohol, llnd 7ll gallon 01 aut<lmohi16 oombusti<>n chan.hors, cl.an­

,ppro"ed be=1n~. ing llnd pollshiog bras<, glflSll, silver, shoe~,

eto., etehing, pr~pari"g autol""'t. fDr exhi. 

bltion 'purposes, starting l:"SObn~ J.nmps, antifreeting "DIllti(ms, tC8ting tmlt for ~cientil1o pUl'j)IlI<IlS, cl""niI'R f~bric<, d~

carbonl.ingagent, engln" cleaning, m~nll'

f""turing pllrp<>se.<, ,"""overing pllrJlll.'O<, 'Upping Ouid<, lD~ect1JO",d ..<, IlllDJgatiog 

lampa, disiDfoctantl>, ~'lm~nl., ~n" millltle.<. 

medIcinal u.t,lets, oils, ""r:rLd~"", 011<. slarob, bots. ~nnooling J~weJry, ll'lint ""<I varnIsh, soap "yeo, shoo bladr:ing, eto. ::;ril: roo'VllODl! of ethyl alcohol, I<alloos , d'l __._ ..... -._ .. __ .. ~10,~(J'!.2'!

',0.1 app,~ed wood aloohol, and !1 gallon of ,appro~llll pyridine bases, . ';e..~: To"",ery]OO parts by volume of eth¥l Mot.or power _-. ... ._ 1'7.\ 7G ,;\lcoholll(ld 5 parts by volume sulphuriC eLher, 2Pll1:ts by volume b"mrn", I PllI:t by ~oJwne PJ-udine or I part by volllDle ani· liae oil. :0. 4: To"",~ 100 I...rt~ by volume of "th}'1 General U5&I (_ lonnula No, 1) 21,«l.!tI ;l!toboltllen> >hill be Rdd.d 2~ part. by
 lillie of approved 1>f'u.ol; 0,5 p.,t by
 

"",~ 01 nllml>on.ol or orU'onll", toluol;
 

,.2 porl b~' volume of epproved pioe oil
 :'l<Iam d;"l·ilJ.d). ., 

~o.~, T~~wJV loo'IClrlsby volume of ethyl ","_do 36, 079, 7Stl. 3S l!rohollb"t"~baJJbe added 2 pam hl' vol·
 n"," 01 avproved w.-.orl \lJcoh'll; Q.2.'i part
 '~ Vl'lwn. of .pfjrov~d pyri<line b:l$<$; 0.5
 ,';;;.t Volunl6 o( approvO<l belWn6 (ket­

:o.~: To,v<lrylOOpnm byvOlumoofethyl _,d.o. __ ._ 8, 73<!, 097. 36 loJoohol !KI<l 2 part. by v"luln. of approved
 

~ll. pert by volume 01 approved
 

Pro""J'~.- """", !-':i Pilrt by volume 01 ap-"
 :07' ....liZl"" (k~,oo;"<Icl.

I.ib;l..':.i.v~;r100 part. by volume ofPlll"O _: do:..__ =ffi 

IPPft>v«l 0 001 2 parts hl' volllille of
 - "'VN b<:l>enwl; 2 psrt~ by volume ap­
 'olU1<le o,ln. (ll:erOllOn.); 1 part by
 -._ "]JP,ovoo swline otl
 

'olal..
 ---.,---_.---,-----.._--------­ 46,413,300.36

" 
."0 m , >. • iZ·-~ t:1 0, 0"
 

". z
 t'!lo>

> "t< .., 

"Z

"-' t>j'" 

z d. 

,• l:;1"'c 

'" I:'J Z 

> 0.' •

,.... > :;; " 

'd '>: Z,t;1 > 

• '. < , Wblg " .O~ III d • .....00 

""a r 

t~~

,

"o a'

..PJ 

. 

= --". - .. 
-------

154 .,. REPORT OF COMMISSIONER OF INTERNAL REVENUE·' 

TABLJ!: 71.-FoRMULAS Pn~;scHIBED Fon .DENATURA.'t'IOX OF ALCOflOL'; -;;'I" 

DUSTUIAL PURPOSES ~'OR WHICH THE ALCOHOL IS US}]D, AND THE QO·Tllt;.I'l_' WITliDRAWN FROM DENATURING PLANTS, YEAR ENl>l;D JUNE 30, 19~~.l!

~~~~~~=~~~~~'

Formula:! 

:lspldnU~ 4t'lIaJur<d a/cohol-Co"Unue<l 

N o. 1~' 100 gallnns of et.hyl 0)""1>01, 5 go.lhms rornmercio.lJy pu,~ meU.yl oJoohol, gal· 

I""" of bemol. 

,i!

No. 17: 100 go.llollil 01 ethyl 81<Xlhol eDd 0.05 

geJlon (6J.<:l flujd o~u""") onlmaL oll. 

N". 18: 100 go.llom ofdhy(o.lroh<;l""d I,XI 

gallollil 01 viDeg~r.

No. lQ: lOll ;:nlJons 01 dbyl o.lcoht>l and 100 

gnlJ""" or el,hyl ethor, 

No. 20, 100 gallons 01 .thyl oJ.,..bol IUld 5 ii, gal!ODS 01 crude chJwol~rm.

No. 21: 100 gllll<>n~ of ethyl al""hol and 100 i, gallons 01 " solution oonta1nJJ.lg no~ Jess than 471 Det C'lnt acetic aCid. No. 22: To I\lO gllllons 01 ethyl nloQhol add 

]0 gallons 01 solutjon fOrllJa!dchydo con· forming to tbe spc~jfk"lions 01 Un/too Bwtes Pharmaoo/,<el,>. No. 21, To 100 gal om< 01 ethyl alcohol add 

IOgall""s of acetone alld 'tgallons 01 ben<ol. No. 230: 'To Hery 100 gallons olpure el!l~'l

No. 2M' To every l00gai1onsofDureethyll _•• _do•. alcohol add 20 pounds tlUlJi'e acid, U. S. 

P., and 'tt pounds gum campbor, U. S. P, No. 23e: To "'>"CrY 100 gallons or pure ethyl 

alcohollldd Q pounds oil bItter almond, U. "1"11.• S. P., and6vDUedssallcylicacid, U.S. P. ;

,	 No:23I: To ever}' 100 gallons of ['UfO elll)'1 \•••••<10_ •••• alcohol add 3 pounds 01 salieyhc acid, U BPI pound.of resorcIn, U B P, IUld 

alcohnl add 10 gallollS acet.on., U. S. P. No. 21b: To every 100 gallons el pure ethyl I,oLi~ns

DJ~'Ohol add 1~ pounds of ca"'lihor, U. S. l'.. ~pounds ofm~ntbolcry>ta", U, S. P., 

pounds 01 carbolic acid, U. :3. P. No, 23c; To every 100 gallons 01 pure ethyl I.....du 

"lcOholadd IOponuds carbolic acid. U. S. 

l'., 15poundsrcso'c1nol, U. S, P.,tpounda oil of winlerl:"'CIJ, U. S, 1'., or motbyl 

salicylale, V. S, P. 

o.lcohol add l'lJ ~oullds IOdIne, tT S P, nnd 

I~ pountls PO!llSSIUID iodIde U S 1" No 't6 To 100 gnUons of ethyl uJoobol add 

gel1~ns of anllme oJI. No. 'rI: '£0 100 gallons orethyJ alcohollldd 1 gt\l!on oil of !""'Ulary and 030 pounrls o[ camphor. . 

No 77a To JOO goJlons of ethyl alcohol A<1d 

:IIi poun<1s of camphor, U S P, IWd I 

No gallono,lofdove;;,USP, 27b Too,erylOOgaU"".ofethylaloohol 

~dd I gallOll oillAven'lor Oowe,-,;, U S P , ondl00pound.ofsoJt.eap,U E P No 28 Toeaobloo~a1lonsololbylaloohol

Add 10 galloIlll Ol8PProv cd benoo!. Na.2I:\B,Tooo"eryJOO~ellorlsofe~hylal",,1Jal

add 1 gllllall olll"""Jill' (QuaIlaed). 

pu.'lIfl'le 

B·nnphtbol, by·products from distillery 

.lo[J.lj"lyootoph03pha_,lacquera lor 10"11 

oontatncrs, phenol swkOYlate, pbenol <:inchonlc Il.Cid, salol, acetanilid, acid sali· 

cylic acetpben~tldin, am,nonlum, beo,onaphthol, b.lensphthol bCJl'oete. eooeine 

dlacetylmorl'h.i.ne, ethyl 1n0000hine, hO: ~~'~t~C:tY.'Sn~e, sali~ylale ooroine, '1 A""tphenetJdin, chleml bJ"drste, dlclll"",· thalle, ethyl aootntr, ethyl chloride, ethy. Jttl~ gas, paraphtnelidin. ,. AcetElt<l of lime, acstooe, vinegar•• __ . .. _ 

ArtiJlclal silk, backing of romS by·product. lrom distillery slop, co\IOI\JOIl, etbyl 3ce·., 

tate, 10,Ii'er, solvent fer nitroeellw03e,' 

CCJ~~~f~'_~~~~:_~~~~~: '~,'~

Aootat~·oIUmo••• __ ..•••••• __ •••••... _ 

For 1'T('Serving formal<1ehyd., U. S. P•• 

Liniment lor eXlernai 11';_ 

alcohol),

Linimem" eo~ lotJODS for exterual purp0S6S '11 

for .<I...-na! purpllSllS only. , 

_..-..-_..,.. 

I gallon 011 of bergamot, N, F IV No 'tl To 100 gallons "f ~t1Jyl alcohol add 211 IPhenoootlli, ethyl aootote l,a,t.'I loy volume of snlnhurlc aCid ba"ng 'I 

a speciJlo gtsVity 01 nQt Jess than 1.&1 "t ' 6(10 F '	 ' No 25."To .V<'To" lOll gallons of pure elbyl I'l'inctlJrn oflod,~e, U S 'P, Ir lodJ lortllll I N F, tr lodino Uburchill's, Ir JodlJi.5J-i i i>~r oont . E thylenilme and dleth)Janillne... .' .:. 

1	 . --<

S~ap linlmentc-'U. S" P .. rblorolonn ~. mant, U. S. 1'., liqllJd and green soap, ,n •	 accorolUlCe with u. S, P., eICopt lIS to COli· tent of cowplJor llIJd 011 o! roseUlary
 

LJmments lOT eJ!(!rnalpur~ ooly
 

I 

I	 \ SfIIlpllnimAO-I, [) B P--.--••-··--·--·-· ••
 

I
Motorruol ••.•.. '-" -•• -•. -••-. .' ,
 

Motorfuols••• __ .• _ --•• -••-••. 

1 All.erosU,·e; To evo>y 100 gallons or ~ore ethyl a100lml 0<1<.1 0 s~lutioll OOUlfX*"'J 01 . U. B. l·.• I~ pounds po1""';um ,odide, U. 8, P., 1~ pooot!...."Wr. :' 

REPORT OF COM.MISSIONER OF INTEB.NAL RF,VENUE 155 

, "E n.-FORMULAS P¥5CJlIBED FOR DENATURATION OF ALCOHOL, THl!. J;>;. 

~l>(J"TRIAL PUf\P08J:S FOR WmCH THD ALCOHOL 18 Va};D, AND THE QUANTlTIE" 

.\VI~UAWN FROM DENATURItiO PLAN-I'll, YEAR ENDED JUNE 30, I025-Cou. 

==­ FormuI3< 

SJ"idaU~ d,,,,,tllr,d alrMol-CootiIlued 

'. 29' :Ethyl al<:<>bol to be prlmarily deDf<­ !'o. oci witb 1 per COllI of 8cetlll(j~byde.

.~ 8.l lUI int.rm",lLate slep in the ~Oll'

tillUOLl'l'roO"'" ar manufaoture there ~h811 ba,,('hled !<leach 100g"Uons 01 eth~l alcohol '5 go.ll= or all alcoholic wluUolI olllC<lU\l· . "-,-,-- notl""" than 20 per cent 

g~lloM or ethyl alcohol .,ure meth)'l alcohol o[n 

01 not mOrc Lh"n 0.81U. 

"0. 31: To eaoh 100 gallons of ethyl "I.,..llol tJlrJ~ >!>all be ~ddoo 100 poun"h of srop ."d 100 pounds of glyoorin. ~~. 310: 1'0 every 100 gallon, 01 alcohol there 

'ho.lJ t,e 0<1<100 100 pounds of glyccIln, jU. B.I'., and 2{l pounJs or hard soap, good 

ltoilet gl'U<l", contu,UJ.Illl not In &l:eSS of 5 pee cellt 01 m~ls!ure.

'0. 31b: To ead, 100 gallons Of ethyl DJcohol 

Ithere sho!l ho ooded 5", gallon. viI "f pep­ "mInt, V. 8. P., 1J<l: gallon~ e,=lyptol, ,S. P., and 4 pounds menthol crystals, : S. P. '0. 3!c; To every 100 gidlollil 01 puro ~thyl

,oohol !ldd 33 pound, citric acid, U. ". 1'., .. od33poun,lsmontllol, U. S. P.
 '0. 32, 1'0 every 100 g"ll<m. of cthyl aloohol
 Ither~ "'011 bo ad,led 5 gaU~ns of snlp.llllri"
 :elller, h"iu~ a specific gra,'J()' \>l not moro
 til." G,'211 ot 60° If.
 ~. 33, To 100 gallons 01 elh)'llllcohol add
 

.3Il !>ouncls 01 melhyl violet,
 

10. 33a: To eve,y II)[) gJJlons 01 pure ethyl
 ',oIcollol add 103 pouod. erythrosit",
 ,0, iH.: To 100 DI\1l. by volume 01 pu',~ ethyl
 

,~~('(lllol "'ld 5 l'~rt3 by volume 01 tetra­
 ""1,,,~~Wm"
 

3.1, 'r" lool'Mls byvolum~ofplll"6ethyl
 "",~U1 a1d 35 parts hy ~dWlle 01 othyl
 , 10. 

:~ 31:ci?0 overy 100 gaUon. Qf puro ethyl !No.CO. aUd 6 galloJls 01 ethrl acetat~.

alc~Iior~~,,:,,-,y !<)() gallons Of pure ethyl 'w.to U B 3 i:lillons of strong~. OJIImonlu 

"~~~~~T~~;'!'rY JOO gallollil 01 pl1'Q ~tl>yl iloOU_th450unoes eucalyptol, U. B. P., 

. l!:lQl, U. S. ;mol, lJ. S. p .. 200unoosmCJl' 

N'Q.~7'·T ' add 6' Oevery100gallauso!ethyl aloobo1
 POund~°'tUls of L'. S. i-'. mcnthol and ]0
 '~o. 38' TO . S. P. camphor.
 

.lJoohol :d'JV'ry 100 gnl!OIll of Plll"~ ethyl
 iU B p d 10 pounds oU of ...-IDt<lrgreen
 lllIlloi,~ ., or lJJethl--1 salicyM", U. S. P., Ii
 tlDcclll~~'d "~or solution or 00 Qun= of
 •. ~.~e, ,g,P. 

1J"'h<i1 Ild~\'~ry 100 ~Iom; 01 pur~ et.hyl . S. P oun""" mCJlthol cry.lals, " ,8. p" ~6oun""s ""'otine hy'lroclJlo-rJ<fe, O·3Sb· To P<>UlI<1s boozoic acid, U, S. P 

"f~.ll.'totJ~~rroJ00 gallollS of ethyllll""hoi 

"umlIiogU poUllds 01 any twoolthe 

.<1d"" ~~, " S. P. oll. all<l..,lJstances, pro­

~lt,ban ~'" POOOds of any Olle 

of ....mlergr,>en or metbyl ,.n ,?f cloves, oil of ~PP!lT"'lnt, or' 011 01 eUcalyptl1S; 0,1 or ros,· , "; 1lI0Ja'be'l<.1ot, oil o!tbyme; Ihymol ,~"o; v"I~~ "ilCl"~'St:lls; oJ! of '''''mf",", '~!;,j.; .il ot I'" of mllSb"I, oil 01 turl

li.,.,-.;: '1'0 e ronolla. pure, hql odder:y JOO KIlllol>S 01 pure ethyl 

~~ kalI~n~'f"\l~nl~~..Yde~}'~~:

Aldehydll:5, glacIal acetic ..cid_•••••••••••••• _ 193, ,ws.1i8 

Chcmlcal and phySi""lloborat~rYnurpoSe3, ~;-, :lIn. 4~

phou> dry plat.." "'D"ufacturing H-/;otElblo
 

oils, yarnLill, aM ...-hile potrole\1lJl ~lJs
 

(conditIOnal) .
 Tooth \-'»Sle•.. __ ._ •••••.••••••• _ 37·00 

,•••• ..d~ ._••••••••_._.	 :~, 4:1. 2B --------1 

3, S7~. 70 ,"- ..-.-.---------- .....···_·1 

•••••<10. ___ ••••:•••••••.•c. 

Ethylene•.•. ····_-------····-1 

?o.l.al-brnndlng inks 

lneo",oratlng certifio<! c',loring mn.L1"r in 

SOllol food prodn"!,. Artillcill1 silk ••.•••.• _. ._ 

Ac"tpa,=id~phonolsnlol__ 

Pectin_•••••_. 

ShavJng creem. 

Antiseptic solutiOllillor ",,1·Dmol purpo""" .•_ 

__ .•_do .•••••. , 

Montb ....""h'" ~ll.<.1 <lcntlfrlces.• 

LJQuid dentifrices.•••.•.•.. _•• _ 

Mouth we<h"' ....d dentilr;"",•.. _ 

Dent;!ri"".. •••••• _.- . __ . 

'.00 

820,287.72 

~Il-\QBJ

~,J23. G5 

23, :;td.G1 

....	 ~(0,'OO.20

190,086.98 

JOO, J.~7. iL 

BI.48 

Il,602.3S 

l, G22. 3~

G4, GIS. 1'1 

HI 002. 5J 
1 

156 REPORT OF COM1IISSIOKER OF I~.TERN t\L REVENUE 

TABLE 71.-FoRMULAS PllE;;CRIBED FOR Dl:NATUR.\.TI<JN OF ALCOHOL TEE I 

DUSTRIAL PURPOSES FOR \\'HlCII'THE ALCOHOL 18 USED, AND THl'J Q~A"TIT N· 

\VITHDIlAWN FROM DENATURING PLANTS, YEAH ENUl:O,JUNE 30, 1925~108

~~~~~~~~~~~~~~,~~~~~~~~~~~~~~~~,~~~~". -

T

~I

.':, 

REPORT OF COMMISSIONER ,OF INTERNAL REVENUE 157 

Af)LE 71.-}'OllMULAS PUESCllIDED )'On DRNATURATION OF ALCOHOL, THE b·­

T DUBTRIAL PURPOSES :FOIl WHICH ~'Hl: ALl;oHDL H UB~D, ANu THll QUU"HTIES 

WITliOlltl-WN FI:OM DENATURINQ PJ.U:TS, YEAn ENDLD JaNll 30, 1'J:.I5---Cou. 

.SUMMARY. YEARS ENDED JUNE 30, lOOi-l~2~'

- Fi;;o61 yenra 

- _....-_..._.........
 1001.._·

lilOl'._·_·· ...--•••. ­ llW..-.···· -••--.-............. I~JlI. __ - . - - -....­

1~ll ..... ··· -••- .. -............. 

I~I~ .... · - - _....­

1~13.. ... ····• -................ I~JL .. -_ ... ­

l'il:,.......•• .............
 I:lL~ ....•··· ......
 i9L7 ... ··•• ---- ......-•••-.....
 m8.. ..-._----_._"--­

1~19. _.. _-_. .-.-.-.-.-.. Inl.......• __ .. ___ ._._._._._.
 

mi ..... _......... --------..
 191L .... ---_._._." ......._.
 i~::.J ......... _
 

mc ......................
 i~2:i •.•• __ . _______ ._ 

Den!\- Elhyl a1robol De.n~tund ulcohol Dro<lU<;<):J 

tUrlllg 

pl~nt.l

"',LhM~,..o for ,le""mr~li"<l Complel.ol\y Sp""jnlly To,," 

•

" " 

Proof ~~lIo'" a,0lj.j, ~50,

L. &to, 331. 2 

7,OO7,7;l(i,4 

Wi"'Odlo". 

1. ~~7, lIGl. 1~

1. 31~. In 3ll 2. 370. 83~. 70 

"'it!' O"'lom 

'I!l:J,H5.19 

L~.;l~... ·.J~

2, I!l5, ~79. I.~

Wi"" c~llo.... I. ,riu, ~.r, 3.~

~.:l:!\,'OI. n t. MG, ~\tL ~~

" H 

H 

10. W5, B70. 7 11,1\32, 387. 

13. QM, 003. B 

3. Q7f~ gZi. (i~

~,37t. 019. ~2

• WI 268. ~B

3. 002, Hj~. 55 

3. W'i,lOll.9-l 3. Q33, 2,lf,. 4~

6, 1I79.lr!7. LO 6. ""'I. 1'l'J. <Ill 8,00t.~15.00

H Ie, 911.'l, bb2. 3 ~: W; 240. 7B ',MH7.76 n, 8:l1, 65ll. M 

" 17.811,Q78.2 5. 21:~ In ~5 ~,t91,S-l(i.03 10,4114, 970. M 

" " 

25,oJn,1J8.8 

134, lm, 253, 1 5, :l36, &til. QO 

7, B71, 9.\2. 82 8, [Ml, 821. 81 :lB, Wi, 153. (;6 

13, fIB6, tli3. 71 

to, 679, 100. 38 « 113.762, 422. 7 IO.:£ill, 9-19-. 34 to, 1711, G'8. 2'J 55, mo, ~07. 53 

" 00,(;44,7<'2. 8 10. 32!1, (54. (,l ~\l,834, 5GL4B M, Ill:), OIG. 011 <0 OO,3W,3U!!.9 ~. g7f~ 7:lO. 62 2!1, 294, 218.97 3/;, no, 939. ~9

" (5,&10, N8. (; 13. ~2!l, t02. 99 15,307,il:l7.1o 28, 8:lG, 050.17 

"' ;l3, BI2, 1:18. 7 12. 3n, ~Ol;' 02 1I,9\I6,m.90 2'.!,]&I, 821. g~

" &.:1,549,019.0 lli. 193, ~2'J. GO 17, l52, 2'l4, 3I 33,345, 147_ 01 

7G l()(i,BI0,~(l<l.~ 27,128, 22'J. M 30 tJ8 913. U 57,565, 142. M 

121,576,100. 1 34,r,.12, ow. 72 3.\ 08.< 2'J2- o-J 67,1i87, 291;' 76 

"' U8, 070. 'J:4J. 9­ 40, Il83, 009. 38 34,824, 301. 28 3), flO3, 273.16 

'D.naLur.<l a1"ohollnw eu",,(ed Juno 7, l00u. 

,
 

t

, Formulns	 I J'urpOb<l

Sptciallu d'natured alcohol-Cont.inued 

No. :J8d: To e~ety 100 gnllons of fum ethyl 

alcohol add 400unce8 of mentho , U. S. P., 

and 2M gallons ot form.,Jdeh.'dc, 40 per ccnt, U. S. P. No. 3Se: To every 100 gallons 01 pure ethyl 

"!cohol add 5 gallons lluid e..tract IpecaC, 

I: U. S. P., or 40 pounds ofipeCllC, U. S. p. N"o. 39; To every 100 ~"llons of pure ethyl alcohollldd 9 pound. av. wdlum sallcylate, U. S. P., 1M ~allOllS U. S. P. !luid extract qUlI.",ia, 1 gallon 8OOloDO, U. S. P. (Isopropyl aloohol of a specific gravity of not IJlore than 0.82130 at GO" F. in an equal 

quontity may be substituted lor the ace· tone.) 

No.	 39a: To every 100 gallons of Plll'll elhyl 

olooh"lndd 60 "unces nv. of anyone olthe 

following U. S. P. alkaloids or aaltl;: Qui· 

nine, quinine hisu1phnto, quinine hydro­ chloride, cinchonidine, cinchonidine suI· 

phate,and 1gallon acetone, U. S. P. (Iso.­

1-'ropyl nloohol of l\ specific grnvity net more than 0,82130 at 60" F. in an equol 

'!tla"tity may be subsnttlted for the are­ tone.)' 

No. 39h, To every 100 gallo"s of pure ethyl sloohol add 2}!! gallons dl diothylphthoJate, 

C,ll,(CO,C,lI,j,.' 

No. 39c' To c,'cry 100 gallons 01 puro ethyl 

nlGOhol Bdd I gallon 01 diethrlphthalnle. l\·P. 39d: To everY 100 glL!l"ns "r puce etr.yl "1["~b,,1 l>dd 50 a"oirdupo;s oun""s quinino sulphate and I gallon oil of bar, N. }'. 

K". to: To "'TrY loo g"llons 01 \Jure ethyl ~I""bol Bdd 3 Dum.... av. brudl1osulphalc. H ~nJJp" o~,·tOJlf, U. R. P. (l.<>p,,'pyJ oJ­ <'01001 or ".p.dflc &rDvit.y olnot moro 1·han O.8~J:JO Ill· 00° }.. ii' all "'lu~l ,!unntil.y may 1>" l'"l>.<titn h'd for I·he oool·onc.)

",c. 41, To ~,""ry 100 pJICIl5 cl Plll'Il eth)'1 ol~ol",1 ..dd :l() pOUlllls IlJ~Dtl>,,1 crl·~tlLi~,

U.f'.P. 

1';". 4~, To ~,,"ry 100 I;llIIDl:'< or (lure ethyl 

ol""I'''l ~old ;;0 !';mro, i'~tas.%I,,,,, i~<li<.l~,

U. S. }'., Bud 1011 l;Iams recl mercurIc '''<liM. U. f'. P. No. ~l, To Bn,y 100 follolill "I pure dhvl 

eJcnbol .<ld 30 pouooj,s wetbyl .nlioylate, 

U. S, P. 

Ko, 4-1, To every 100 ~8UOllS or pure ethyl 

"ltd,,,1 u<1<l IQ o;uJI<m.' ol n~nllul tlulyl ..1001001. 

1'>'(1. ~.I, 'r(l every 100 P8l'(s 11Y ,,~Iurne 01 

"Lllyl alC<llJol ..dd JI)'J ~oUllWl 01 r~flne(1

sh.lI~o.

Nu. ~6: Tn e"ery 100 gRlIon, 01 {lure etbyl 

alcohol add ~5 nui<J ouo=phe"ol. U. S. P., 

MI<1 lIutd (lU,,= ",I of wlnter1700n or mcthyl ;wic}·'ote. U. S. P. Na. 47, 'l'a ~'"<>lY 100 gallo"" of PLirIl ethyl 

IIloall(l1 "d·t 7 ~Al1""" Ilwd e1tra<t <J! arnicn 

flowers. Nmhln31 Formul8l'Y, third edi· Uou. 

Dontifri""s 

.....do...._...._......_. 

Darbc,""' supply prcpnmtions. 

...<10_".... .... ......


, 

" 

"

" 

, 

...... _.._ 

__ __ __ _........__ ......_
 

• 

l'erJumes, toile; ".-nt.en;, hn,t",,.,;· ~lrnholi<

SUl'pli,,". nod lotions. 

lIigb-gmde pe,Iuml:S ~"d ld!ec "'RL,'," 

lJay rum nnd lo!.ienslor <.,I"n,,\ pm("",.,..• 

I'erfLlffiOS ~",l1Ji~h-gr-J.<!" (Qilet p""rdrcltlans. 

Solid ~onfllC(1on;"",lloL""g"s 

Sterile surgiOlllli~"turc:l._•• _. 

I~

EUlu),iuns (llonwcolwHc) .. _••...• ....__ .. 1 

Ii, Oll;'ll Spirit ""mIsh"". ":lrnish rCUlUVE'TI;, nml sinl· 

ilnr prevorallom. 

7.H9.<a>· Camly gla'-l'__ .__ ......
 

Anli,cp(J~, .(crih"ill~, ~n(1 bntbing nicolllli
 .~" (coudaiona]). 

1S,2lJ.~"' Liniment.. aml1oliolls lor c.d"rn.>J purp",*". 

U!74..00 

2,~Il~

I!'-\ '::'\I;l 

l,:k>.10J.U 

~,LliS, 3G3. 13 

-l~~,001 ;2 

~,OII!. J~

1, 71<,02S-'l.1 

1,168.~1

M.lI2- 77 

tii,s, .0 

Tot~\ _ 1. n n_n_._ nn nn._··'_" I M, 7~lo 

• ModiltD:ll.ton, Wheo ..-il.h<l",wo lorth" prepnro(ion of OOUlPOUU<l<'d rnbbing alcobol" 1.0 De ",:,,<l ... liIl 

menlS lor e~L~rnal purI>Ol5"~, lh",o-elgh", or u gnllon (3 pinl.s) 01 app!"o"e<l beu.ol mU., also bc a,,<led. 

, 
•

0 "-

" 

"­

" 

,. 

e •

" 

Z 

"

I" . I~ .. 

~~~~,p~i

~':;:;~~8i

3'=__ 
TAULE 74.-SPECIALl,Y DESATURED ALCOIlOL REC£IVED .ANn VI;£D BY MANUP,,-CTUUEnP, y/..... 11 ENDED JU/>'E 30, H125,
 

UY COLLECTION DISTIHCTB
 

rStfll~meDt In .nne gollom] 

Menu· ShIpped to dcnDturing fnctur' On ~Bnd july n~eovrfod Use<11nmllJlu, Ool,nnd nl.trlc!.o I'lflDt~ r"" .I'll op· J, /1l2-l oftoc tiiWl Inoiu!<l ' J1IOO 30, W2S rodcnatu,.. ernUng utlon 

Alnhllmn •..•••..•••••...•.....•...•• __ _ •.• 2G 4,M8.01 23,i:J4.57 ~-l, 1&1. 07 __ ••••_..... 3, 827. 91 ArI.on•..__ •.. __ .• •.•••••.••••.••• .•. __ •.•.•••.•••• I 20.76 ..••.•,..,.-;,.;~..OO-•. - -­ II, 2~: ~g ..----- - ·····-6,·001_-is Ark~••.•.. ••••..•...••• __ .••• __ .... •.•• __ .• __ 5 6,/0i.00 .... .•• __ •.••••••••• ~Calilornl•..•._....• .•.•..••••.•••• .•.••...•••..••• lOll n.@1J 658,1<.'>6.31 702, 'NO, 2,1 l. 311, l&.>. 58 ••••••M:"'3' :::::::::::: 123, 1\19. 46 f,lhColllornl•••• .........••••• ..••.... _......... lH 1I.IlS'!.W 307. 9-15. 1S 16;.118.-90 4~.6QI(17 ~16 17,~,85

Colorado __ ._ .••••••. __ ...••__ .•••••... •... __ .. __ • 2S S7!l.9t 17.3&>.85 ..-...'•.'i7i'2ii' COl1Il~tl<ut.. .......• ._ •••..•••...•_. •..••.•..•.•..•• Q7 73,2i:2.H 597,J.H.M
 6:S;:i~ '--.:v3.-ii' ------3i:0li· lil:~~ Dalnwa~...... •••••.. _••••••••..•.•....• ._•.••• __ ...:1 7M.1. 5.570.91 2, \l'll.OO 8.7i1. ro ••••.•••••••••_......... 481. 65
 "Florldo .•.• __ ....••••__...••••..•••.... •••..••••....•••.. 26 MO,87 3,318,22 3,lin81 .•••. •... 4,50 20:178 Oeorglo........ •.•••••..••••. .o.'l 1,18<1. 78 25,033.14 25,100.00 .•••.•. __ •.. 16..S 1,094.8~

llnwall..••.......... ....•••••..••. .••.•..•••..•••••. 1 109.110 0,884.26 U,6II:100 •• __ ._•••••. 362_16 

0.•0 ..••• 1~_50

~tt~\liriol'.:::::::::::::::::::::::::::::::':::::.::::::::::::::::: 51: 81, JJ: 1:5 3, 00'l, me_ 201" ······7~: 28,;:iii' ;1,1176,882.13 ·---·j15.H '--2,'695'-64' 85.047.MI Hhllllnol~. __ ·..• •••..... _..... __ •..••••. ._.......... 17,010.52 79,4{l2.~9 74,287.72 1'IJ, 70\1, 81 •••••.•• .. ro, 651. 32 lndlor.!l.... ......•• ...•__ ...•.•.•. ._................ IZ2 5'.7ll7,06 79",30:1,0 ((IS, 768. 44 I, IIl9, ~19, 38 •••: --"'--6'-00 71,003. 82 10w,I. •• __ •••••••• •••••••••.• _._. •••• ••••••••• _ iO &.II:I-LlH 12S,350.~5 •••••..••••••••• 127.500.42 ".ioo 4,68I.oM 

K.nsas••••••, •• ••••••••• _••••••••• __ ••••••_ _ ._..•••••••• 19 7, U7]. ,Q 20, 732_ &3 112, &14. t;O ~~t ~~ '--"mgs' ri: Kenlnet}' _....••__ _.••••..•••... _ _................ 41 U,431.51 211,'i7!,.19 •••.•••.... 1.oulslnoB•••.._.... •...••••••_••• ..•...•••••..••••••. G5 1,412.22 00.72\.03 •••.••••.. __•.•• 61,272.00 .....• . __ •• __ •••••• 11&1.19 Maloe .•.••••••• .. _......•••.•.. __ •....•• 19 2.III3.Sll 3'1.-14:ti2 30,454.40 ..••••. __ •.. _ 2IM.IS Marylond .... --~i"lj7i·f,g· •••••• .••... __ .•••••..• __ •. _.. •...•.•••. 157 12l\4n".8~ 2.~Z;,101.67 2,396.1i91'-77 511.3.\ 00.1\30.0\1 )la",~ehu!lCH"'" _•__ •. ••..... __ ••... •. .••••....••••• 312 II~, 830. 43 1. G36, 831. ~6	 8H"'1>M.~S 2,444.413.08 3,854.74 I20,~Z!l_M

m 71~, 08Il. CO 1, ~16. ~Io. M /;2.00 25G.40 &,833.46 ~:{I~I~r.,~,~",'.'.".:::: :::::::::::: :::::::::::::: '.:::::::: I~U~ 3,~'.~~' r~ 72S, 3Cr,_ WI "<no'" 597.957.58 •••••••••••••••• (,"7,120. 18 26.752. 89 Mlon","'-o•. __ .••...••• ..•••.•.•..•.•__ SI tl,43ol.&& 152,161.29 . 151, 87~, 62 ••••..84. i7- 111..01 6, 622. 77 :MlilSl~lpl'l .•.•.... •..•....... _....•_•••.. _ Ii 10:1.31 2~:2.48 •••.•.••• 1~tl'>lISll0U'I.._•. ._••••••••••••••••••••••• ._............ I~l 103.186.7~ 1,156,044.82" ;4~.~2tl,-20 1,907,~~:~ ::::~'-"'i~:Si· 97,~~ ~tbMI_url••......••. . __ •••..••••• . __ ....•••••••... 6l !i,33S-~2 182,321.25 7,7~OO 1.82,282.60 •••"'."'.. 611.17 12,MS.7~ 386.04 •••• __ GUill 'Kf~k•••...••• ••.••••••• 32 1,;39.~1 lIU1S-I, 03 1,&lIi'IiO' 13,301.M .•••••• __ .•. ..•••.•• i'71.;S Ke llnmll'bl"' " .....••••• ......••••••••. Iii 8,~I!II.li H.;~.GG __ • __ •••••... _. 18, 3(11. a __ 4..\.32.08 S.229_GG 

lot;-; J"rwy .•. __ __ ..••••••.••.• 43 2lI. 742. 6.'i 1,021. il71>. U 390, 15!l- ;5 1,m.U3~ ...•...••••. 305.88 lQ,~Z;.43 loth :-:.", Je,,,,,}" ••.• __ .•..... _.• _••••• ...••• • __ ... •• 231 r,fi. lli7,:U Ii, 030. 4;1). -15 3, 00II. ~v. 3~ 7.W8.H-1.1+ 1Il2,,2d311 4'.4~ 341.002.00 1'~N ... Yo'\r .•.• _ ..........:lS7 30,&23.1'.8 4,400,914.22 25,6.....,00 

MODUlo•..•..•••••. •.••••....•••• __ "'-. .•,... 3 48.00 m.Ooi ••••••••.•• 

4. ~11. 192- r.Q 12. 22Ii, 00 4211.71 3:l, U4. 60 'l<lNI-WYo,k•....... __ 2~3 1~.I~.2tl 1....1,400.13	 12,rm.13 1,4II1.,',{JI,.{I(I, •• _ 41!l.O~ '1,20'16.64
 M N~,*Yn,I< ... _	 210 • O~I lllo ,050 ().19·, l,ou,000.021"" ~13.5~1 J1.1lOO.77 

•.~'.~'

:;l':thN~,..rod•..•..••........• ....••
 "Nor/lleom/lIw._ •• !'>'ort1l ])ul<,,!o... ••••••• __ •• •••••••••• "101'10..•••__ •• •__ ••.... __ •.•.••••••.. 101hOhlo•......• --- __ •••.•....•••.•••••.. 

lltb Ohln..•..• ••••••• _..•..•.•.... . 18thOhlo.• _ ...••••••.. 

:-:.:-.:-:.:.•::.:.•::.•...•..•...•:..•.:.••.•"_.,:.,~_••_••~~_••::"••_.~.~__'_:_ll_:_~_'_::~:".~m~~~rt.11
 

. ._._,.......... 138
 

In •• ,.__ 3 

__ • lOS __ 30 

•...••• __ •..... __ •. Z!l _ 102 Ol<lohomn. ..• _ __ • 17 O~n...._. ..... _ ...•••••••.. ...•••••.•. _._ 10 lstPenMYlvnolo.. . __ __ .••••..••• __ •.... 3'l'9 

l'lIh)'"o"',l""nl 1._. 23 23drc n.oylfnnis••• _••••. _, •.•••••••••••• ,........ ~9

llbod"blDOd •.••... ••....•.... ••...• ••..•.••• _ 50 Smltheo'olln" __•__ •.••.••••••.•• __ •..•.••• •••.....••...•••• 8""tb])~\r"tR.• _.•.•••• ...••
 Ton1looileo --.-., - _...•••.•• <_
 

1st 'l'CJlIS ._ _. •••••••••• __ ••••
 

2d 1'fllll!l••..........• • __ ...•••••.• __ ._ _
 

Uwb.. __ ••••..•. __ • __ ..•-'__ ..•••••.••••... Vl'rtDont••.. • __ •••... ......••••.•. _ .•.•.. __ •••••••.•. Vlm"!•.•. __ ••••.• ..••••...•••••. _, __ . __ • .• ..•••.. W."ltln-rton._: •••... ...••__ ...••• ...••_..........
 WlWtVlrglnlo.•••• , .•_............. •.. __
 

Wbeon!!Tl ----- --............ ---..---
 Toln\... __ .,_ •.•••• •• __ ••..... •..• :,:~ ...•.•, 

'Tolll1forYoo'eD~f6.runc30,1ll24••..•••• •...• _•..•• __ .•• 

8 

3 

02 

31 

18 

20 

10 

59 

2:i 

III 

7~,"IO.la S>~.MIl.131 141,704..00 47,IJlIO.rI4 7l>1.,26'I.(I(I •••••••••••••• __ ;1(1, liD In!. OJ' •••••••••••••••• 18."~1.11 m,13S.38 3Q,lI58.25 

3,1'7.2-'1 8,169.40 -- ..••-- ..--.... 

I. iIU>- U~ 15, 485. M ••.•.••. .....­ 5.811~7 182,763.;1 1.~6.-;'S

:ns.~l 11.'7(13.03 __ .••••..••. -i01.3S 14..Q$l.H •.••••.... __ ._ 

2I127o.Cl7 2:t.'5,B.-Io.47 M, G:1. &1 4,800.38 11.208.08 15ROO 2!l,:z::LI,U 412,[,6';.74 115.00 l4, 77.1. ,0 103,81l9.3! 4.470.00 238.U3 1,531.00 .,••'...... ['(I,no JI.'>O.OO ._..............
 a,fI(lI).~1 ~7,eS7.70 6.~2L21

I.S7~,I6!1.04 "__ _ 134.~O

~1~,PMOIl ••. . l!:lO_'_"'_'__ 

l.o:\S,2M,nl \ 3&.00 3.00 \ ll\li,OIIl!.I<1 ._ lOO.~7

111. 11 •••• ".' .•... __ .••' 810,411.60 .. _••.••..•• 2-,001_(,0 

3,M2.51 ••.. __ .•_' ..•..••••• 1 

'~.''. ~'. 00" ". ..•....•.•.•.•.•.•.••••. _ .•,.....".. ,"" "" 10.438.81 7,00 

14, Ia>. 32 2,400,814.39 

1\910.12."•• _•.••.•
 +14,8B-4••1
 118,iI15.03. ._ ....•.
 1,015.31

280,00 ---'-- '·"'·~ii·;j.r 44.322,03 

0,701. nQ 100, /08. 73 •••.•• __ •••. 05,4~7.10 •••••••• _.__ ~.OO

10, ~Z\ ~\ 86,223.79 2,1Jol3,,'>.'j ~2,8O:l, 10 . 275_ 25 

l!2.M .,I'E~.•2~ .••.••••.•. _.... 1,764.48 . '.00 372.71 .-.. U _. ll, 271. 08 _ •.••••.••••• 76.763.611	 i\i2,~I.2J 1,Cll'\495.oo 2,42.0.640_40. __ •. "__ .... 31.42 

I,~r.o IlI.5ll!l.~l _ __ 16,+14.71 .78 I.SM.I; 11>,lli'8.6~ 1(1,521>.00 31,522.13 .•••__••.... 12.OS 39.436. 69 _c~"~f_c_c'C..C· '=I°E..I-c:-"'=C==O~:_I-,_:='c· =..="··c.'+coO~=··=·='="=·=":+=::=:c,=I··C·=·-C-=--c.-: ..=·:·I_c::="CC= 0 

7V,) -1.Il-4O,SS[,_14 ~4,1iIl3,230.30 1I.r.:J),OO5.G1 .a.Il27,C!Il1.oo 17u.7!1S.23 28,022.38 ,'26:n44.35 < 

(,f,IO 1,840,7liO.6Il,1 32,OM,lJ3,97 lO,OOj,125.~9 4J,I16.~.74 32,:.116.551 18,821;B I,Ote.II&;.. l-l " 

0

"

~~.I<l.'tU

"~.~

n2., ,m. 4n m,n-\.~l

10 :>2 18,022 ;t 

I,UH_ 12 I, 5113. 3~

5. 514. 2Il I. -191. 43 1,116. 03 

1>D.3-4:1oo 

-1,316.7<\ 0 

Zl, 921. 52 4,573. 8G lM.62 "' 0 "'.00 

3, 236. ~9

11, ~I •. 23 0 " 

6, 0.-;2. 21 0 I~'. ,6 ".M 

52, Z;s. to 1,903.62 m '","00 

,

-

Z 

•

•

e 

•

"
 <

"
 

C> 
l~I~~L:::::::::::::: ::::::::::: ::::::::::::::::::: ::::::::: :~ ~~: ...~~~:~:. ::::::::::: ::::::::: :::::::: ::::::::'::..~:~. ::::::::::: :~: ~: ~~ .....~:~~

§¥t~r;::mmm :::::~:~: m::m ::::~~r: ::m: :::'~~~n:: •• ::::·.::.m~,"":~ ;;;~~ :::::::~~~ ~~m ;;:;;i~ffi
 L4tbN Yarlt.......... 21,93~ 701 lli,662 H,2.>4 12,1IOli,265 Ib.ZOO ..•••..•••, ••.•••.••..•••.•• __ • __ •__ ••..•••.••• b2,M3 13,lHo.MII ••••••••••••
 71lt N ,·orlr........... 337, 002 7,310 38, 849 __ •• _. ••••••.•..•••.•.•....•...•••••••••••..••..•...•••.••.•••••••••• __ •__ ._.. 383, 661 ••••••••••••••••••••.•••.
 

~~k~1f.¥;m:::: ::::~~: ::::;,;: 3~····· u~:;~~i["'~r··H::::mm~~ .:~:::: .. jim: n~~rn :.~:::::::~
 WI!eaDSin.•••••••••••••.• Oli,roII 2,875 Ol,MO 4:!,11l9 61,091 •.•.••.•••••...........•....••••_•••••.••••••••• 102,H~ 104,700 •••.••••••••
 

Tau.! .••••••••••••• 7,200,818 00,703 1,~397 B5;lToj :m,7J'O,lJ~ 37,8'U,llM 17D,620 G'i2,6'lO 5;,1l:I6 8,1I)j,2!8 207,2ll8 S,tW,070 241,00-1,201 105, 22li, 781 

, ..._-_.__._--­ lUI! • , ..~, .. 

" 

. . ,=~ , , j>'." 

.•§i g• 

• .- rrr-z=·---·' " ---' 
__ 

.-- -,."".,,; 

'. 

DEPOSfTED IN, lVrTffnnAWN PROM, ANO R:>,;MA1NINU IN OUNnr.D W'NIO'UE'l AND nUNlnm STOUlt.ltOOMS, 

YEA1~ E.I'WP.D JU.l'''~' 30, ID2,~, BY CQLLECTW.'l n''lTTi\<:;TIl 

[Statement 1n tax ganons] 

On~tOrBge]"lrl:IU21 ' ~olurnl "'in",, produce,1 Pro.1\lced by lorWyin~

Ket ovorH 

per <,<,nt 

Blcohol 

H-~l

per cent

alcohol 

21-U 

per cent 

"Ir.ohol· 

Not ovor14 

per cent 

al~ol,ol

. 1~-21

por ccni 

alcohol 

NM:onr14 

)1fr r{'n~

nlwbol 

I~-Zl

per "",nt, nlo[)h~l

~1-21

per r~"t

"I"abol 

~-"t~<"~r({ per cent ~I<'<lb.ol

H-21 

J"'r eenl 

"Ioobol 

21-2~

p,'r ('ent

olrohol 

utC.HrOTnl~ • ••.. J8,~O~,205.2.'i 1I,7;j~,40J.1lO oO,2IJ:;.m 2,0fl4,H.\.M ,1,4~0.OO 1,~II,~r"',,[() 8,',R,I~r,;.27 ~,G;;l.OO 2.;B,k,~.<:'1 1.602,83,I.~,1 125;~5;.OO ~tbCollrornia ._............ 715,Ml.02 J.301,99I.68 6,200,00 010,G20.;a ._. W~.OO &2,1(;1.00 _••..•••• _c_ 3~a.J~B.00
 

g~~~'lr;mt-..... ~%. 00 ""iii;55i'w' :: "--- __ ._.......... . . , .. :::::: :::::::::::::: :.. . 1st IllIn,;iS::::::::::::::"'" --.--54;5.12.-00- 1\13. 7.14, 08 _. • --..2::i'-:iOii:00- :::::_:::::: ----6i;liti0:iiJ-'''''6: ~OO';;'- __ _.... . . . ~th ruin~i>. : ..• ••••••• 114. 75 •• •• . . __ ..• •. .. .. •••••••..••••. __ .. •.••• .•_._ ••.••.••••• • •• __ .••_ IlldlAnB._•• _. ...._.______ 1,001,00 _" •• ... • • ._ •• __ • , ._c •• _
 

K.nl\lcky...'. __ .......•..••. 8. 00Il. 15 • • • • 800. 00 __ _ • •••••• • • •__ ••• __ • •••
 ].mllslllno. ...... ••• _. " 20, ~72. 00 • __ •• _ 7,072.00 • • •• ' _. • •• •• ._ - -, 

~~~~~~···::::!··:'fMi:::;\:;~·~"":.:'==.:,~;-~'::::._::'::: ::"==.:::: :::..=={... ====.::.."
 

6tb Missouri. Nch""'Irn • l, 21~. 7,~ ~,OO

I,tl\'ow]..",y JOl.\I!l1.00 

5tbNewJersoy_ ~.JPS.OO

1St New york.• __ .. ...._ 2d New york. ,_.. om o~9. PI ~53.Il.';;, .'3 ------.-:::: :::_::::-..-----34;000.-98­ ~:::: ::::::: 

3d Kow YOflr.-, .. " O. N. 00 

Hth New York ... •• 55. 2S9, P7 21St Kaw Yotk ..• _.. ._ (', ~1O. z:: - ---~,

28th New York __ ... ~,~IO. ~~ -"2li~'-:l~O.'OO' :::._. __ ._.: ----,;,ii;1i5ii.-r.o· .-. ~j'-m:g5- :::::_~::::: :::::::.:::: ----ii:iBli.-iis· :::. Nortb CarOlina..__ • .. 10.7SlJ.OO :J.l5.00 1st Ohlo.•• __ ....•_. 11.1oo.7g llItb Obio:.•. • . .•• 5O~. I01. 61 1m.W: --..-------: ----~._Jf~· ::::i~ ~;,.:~: :::~::~::~:: :::::::::::: ::::~~,:~3i;.ji -::::... ._ l8th Ohio.. __ . ... H.M(' 00 3. 3AA, 00 _. _•• __ 225.00 •• • ..._. •• _. •••• I,t Pennsyl,""lo._ l,SI>I.OO J(1,.~7~,OO Zld Penns}'lvnn;~._ Po &24. ro :Rhodo Islnnrl••....•••_ 19, til" ,'Q ..-.j. s-i.rfu ~::;:: ::::.:~ ._..••••..• __ .. __ •. : :::-:::::::::: ::.::::::::::: ::: ::~:: •• 1st Te=_ ••_..... ~~. 00 

Wiscoml".. ••....•••_ 19. 02\l, r.7 

Tow!... ... 2LIr-",3S~.~1

Tot"l lor year onde(1 lune 

ilO, H12-L. ._•• __ •••_ Zl.a.J.r,l~,1}j,

. - 4 .EIfiiiI!. -< 
'" 

TARLE is.-STILL WI/',ES DEPOSITED IN, Wrrlll)JlAW~ FTIOJ.l, Al.;D RE:lJAI:>liliO I~ BONDED WISJ:RIFS Af'.;O BOl'nEII STDRF:RDOHS, 

YEAR BNDF.D Ju~F. 30, H125, BY COLLECTlON DIf)TI!ICTa--Continucd 

[Statemeol 10 ta~ pTlOl1J] 

l'Too::1u..oo by om.Jlo.... R,,",h-ed trnm otb~. bondPd p...m""'" EI~ ...roertRlooo b~ WltMn,,"n for npm1 lion or S"'l'lllenlng . iD~~nUl,..,.

nl!lrkl.! Not 0'·... l~·21 NolO'1'.... 14 Xot 0'1'•• 14-7l. No~oVl!l" 14-:'1 NlJto..... U I 11 per ('I!Dt Pl'r <'I'nt PIT C'l'Ol 14 ptI' rent \"........t
 Pl'r C1'0~ Ii PM' C('llt l"'r~l

DI""bol ..1",,1101 ..I""bol Rloohol n1""hol lllcobol lll""bol lII""bol 

lolClllifomln. ••..••• lo.l.1611.3~ 80.029,,38 1,074.770.(0 l,4I;0.004 00 11~,ms.00 l.I"46-00 61bCnllf<>mm.•••••••••••••••.•••• ~7.~ro.60 •••••.••••. 41\,001.71 17(1,. f.o3oI. 60 2.MS.~

~.':.:;'rn::fm·· ~~~.' :.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:. :.:.:.:.:. :.:.:.:.:.:.:. :.:.:.:.:.:.:.:.:.:.:.:. : :::.:~: ~.:;;: :::,::,...•:;.: ~: .:.:.:.: .: ..: :.:.:.: "~:~.~' v" 0'" ,.,.. ""' 

Kentuoky.••.. _••••••..•••••_•• _ _•.••••••••• Louislan"- .••••••••..•••••••..••.••••••••••••.•••••••••..•••..••••__ ••••• •••• _•••••••••.•••.• __ . 1stM: 

t~iL~t~~~~~~~~~~~~::~:::: :m:m:m j~~~·::i~m: ~~~~~~~~~~~.~~~ :::::i,:~~~.~: ~~~~~~~~~~~~ ~~~~~~~~~~~~

1. IS7. 00 LOO,'~7.m ;~~.1tlS.r,() ~.1lm.00 Ulll.!O 

1Jl,7.N n,&M10 12l:l,9lllI.73 ••••••.•••••••••.•.•••.• 

-..::;;;.:;;,: - . "'" VJ ----'i2,·l'ii·w· "-2:il::Wi:2iJ' :::::::::::: :::::::::::: __ •••••••••• 1,314.00 •• _•••••••••..•..•.••..•••.••"'_'•..• •••.•• 12.00 ••••••••••••••..•..•..••••.••.•••.•..• &.00 . 

~~~~~~~~~~~~. -'-~~:~:'~' ·····~.-~~:&r :::::::::::: ::::::::::::
 

I,t 1'1l'" JOWly... .. -•... '''70:00· fiT.:00· _::::.::::::: :::::::::::: 

~r~~J:r~::::~~~~~~~~~~::~ :::i~~i~:~: ~~~~~~~~~~~~ ~~J!lE ~~: i~:~ :::::::::::: :::::::::::: :::::~~.:~: 3dN~wYofk ......••...... _............................. 7•• r..'ll.M CR,200_00 __ ••••••••••••••••••••• _•••••••••• _ HlhN~wYor~_•••.... __ ...••.•..•••••••..••.••••..••••• 16.~~1.ro 27,OO3.ro __ •••••••.••...•••••••.• 21~Now Yorlr ............•............••.•••.•.•...••.......... _ __ . __ :IS NewYofJr.............. 6.lr,1 M 12.1~'0l) 17~~iM 30,741.00 _•• _•••••_•••••••••••. :_ ..••••••••. _ Nortb C'RfOli", . •••••.••••••••••••••••••••••••••••••••••••••••••••••••••••••••• " ••• ••••••• c "_ •••••• 

1,t Ohl~.. ..••••••.•... _ •.. •••••.•..••• ••••••..••• •••••....•.••• •••••. • ••••••.••••.••..••••.•••• _ 

:gm 8~j~: --.::..:.::::::::::::::: .~~~:::'.~. :.~'.:~: ~'. ~:.~ "'7.0:iicr :::::::: _ " _:::::::::::: 

1st Peno,yl'<"D";" ___ _.......••.......•..••.•••.•••••.••'....... .••• 5, 000. 00 __ " ••• ••••••• •• •••••• •••• 

W~~~ii:::::::::: :::::::::::::: :::::::::::: :::::::::::: ····i(~08: i,Q. ····iii;00."00 __ :-:::: :::::::::::: 

1. ~.1. 00 ·····0:iii4:i,ij' :::::::::::: ::: . 

~:Ht~ rJ:~r:~ :::::::::::: :::::·i6i:oo G7,83~.r,o ~1,81l.W •••••••••••.••..•.. _•••. g,88-l.2.1 30,270.60 ••••••.••••.••.••••••••• I, 122. Ol) :lO 8M' 00 ••••••••:::::::: ••••••i 70:00 30,1~0,811 .,.00 225.00 , ••••••••••.• 

103.00 ····i4;iiii4:00· :::::::::::: :::::::::::: 

42, ~n: 3M.80 ••••••••••••••••••••••• _ 

5, lOil. 75 0.\8,2,1 :._•••••• 

lO, f~:

TOtRL ..••••••.•..... _ 1{H.().12,;~ ~~t(ll\.18 2.77I.CM.1l 3.M7.1U.OO llO,o.1.~,00 1.S8P.17ll.1J7 

Nol o'<"~r" 14--21 21-21. N"ot O'<"fr U J4-21 Nol ov", 14-21 14-21 Not O'"eI 14-21 ,,~

per cent ""r cent p<n' C'l'nt per ....m ""r ...nl 14 lIer Q'nl PO' Clint [1I'f oonl PIT Q'nl al""bol 1II""b<>1 ..I""bol e]""hol ,",oohol eJ""bol 14 p'" ""n~ PIT '-"'n~

oJoobol oJoobol eloohol ..lcohol ..I""hol 

------I---I---I---I---I--+--I--·-I--I---I-~

1st CDlilornla. "••••••••••••••••••••• l. 70T, 211. '0 2, M~, 10ll.1J(J lIC, IXI5. 00 2, ~3(1,. m:lO 4;.1:-1. 00 SQ. 00 BO. m 103, (J~.1lIo B.2W.38 mhCalilorni~..••••••••••••••••••••.•••• 138,318,01 301.4nc.o .'._••.••••• 474 ~1"oo It,3:.I.OO __ ..••..••.••...• _._ 80.aE.2d 

H:dlTI~~~::::::::::::::::::::::::::::::::~;~:~: ::::~~;:~: ::::::'.. ::.:.:.:. :.: :..:.::.:.::..::.: :.:. :.: :.:. :. t f: 

1st M~UTI. •..••••• ._•••.•0.. •••••• 10, 1m Ol) ••••••••••••_. ••• ••••••• ••• _. • ••••••••••••• "·U·00: :::::::::: :::::::::::: :::::::::::: ::::::::::::
 

1st New Jel"S('y _............. I,:l.'lll 00 10, 700, 00
 1st Kew York••••••••••••••••••...•"_.. 31., M3. 00 3.1, 410, 50 :::::::::::: "·'03;000'-Oil :::::::..... ---i:1Gi:Ul :: .......•......: :::::::::::: :::::::::::: ::::::::::::
 

2dNewYork........................... 31,714.00 24,480.00 ...•••• ._._. •• ...••.• B.W4.&ll ••••• _.... 6.00 1.6H.00 .
 

~t~~~!'{!"~k::::::::::::::::::::::::: ...2i4:~j2:iii· ~~: m: .::::::::::: :::::::::::::: :::::::::::: --...Zl6.-iiI :::::::::: ::::.....: ··Tiiij:OS· ;::::::::::: '-'iii:&47: 00 North Carolinn......................... 10,100.00
 

l{)th Olllo............................... M.8BO.00
 

TotoL•.• _. __ •• _•••••••••••••..•. 2,774,004. gl 

'I'otellot year onded June 30, lll2-l." •.•. 1, ro~ 700. 5~
L<lulsllllla•••.•• _._... ••......•••, ' •.. ••• ••• _ 1. {34. 00 26, 0\18, 00 _••••.••..••••••••.••••.•• Ma.W1~h'"'"tts.••••••• __ .•.....••••.•••__ •..•••__ •••••..••••••.••••. __ ••••••••••••••..•. _ 1,S52.00 ••••... 17, 3M. 00 __ •• _< •••••••••••••• htMitlllpu•.•••• __ ..••__ ••••...•.••.••••• _•••••_.•••.•••••...•••••..••.••••..•••••••••_ ....•.. __ ._•.••••••• {,DO - ..•••••••••..•••••••••••••••••...••••.••__ ~th Ml~hlrnll .•••• .••..•..••.•••••• __ •••••••••••••_••••.• _ ___ •••.••••••••••••.... _ ' ' ••• laW
 MI..MIIOl.8 ••••••• ••••• __ •••••••••••••••••••••••••••••••••• __ •• _ .'" •••••••• •••••• •...i4.·00· ··'···iil.'iiJ· 72:1. 63 - ••-ii7ii:50' ::....
 l!tlllIDOllrL•. __ ••••. ..•••••..•••••.. ..•• _ _ -. 1,071.00 1,192.00 {1l-1.00 oo.blll.S6 15,llllS.34 •••", __ ._ .• 

~~ ~~~'i':'..-- -- - j.8ii'«1 "'-".- -..'n'29i(,',({ ••••••..- 2, "'j:iiii. t;j- -- 1('11.=--"oo:3ii:7i' :::::::::::. 

MbKewJmt'i..~:::::· --·············jro~oo 'siioo ,'.... 7.00 17~.44 1~.m.&I C,83~.OO

l.tKowYork..... 107,62\),00 M,5:!O.OO 3ii:~·0i·::::::·····- 2(l.3&UQ ~4.00~.~O llSo,U:M.ll ~Ol.1ro.~ •••..••••••• ZdNowyork••. __ ....• 314,117.00 IM.Ir.l"l.OO __ ••••••......•••..•_ 49,932.83 23,,~g.r,OO 207,049,00 15a.1lM,10 .••••. __ ._ .• 3dN~.. yo,k....... 2,09\1.;0 4,38810 •••.. _.•••.. __ ...•••• _.••••... _ 750.1'>0 01~,~O ..12,Ml.50 2'7.10050 ••.••••.••_ 14lhNowYotk ...••. ~,~Z2.00 lO,fiOOfI,I __ ••••...•.•.••.••.• __ ~,r,97.86 340.50 60.500.87 63.f,H.(Il'] ••.. __ ._•••• ~lstNowYork•••• __ •••••• _....••.......••••••••: .•.•.••.•.•.••. _._ ••••••c•••••••. ! ...•..-.. ~81.~O 8.~5 R,700.7~ b3J.7.l .••.•••.••_ 28th New York........ M. i.13. 00 25,6n~z ~i,4;1,33 ••• 11,97~,"O -ii'"" ::2.2S1.12 l~m.3~ ~m,813.83 821.llOIl,12 .••• __ •••••• NDtthCtllollWl.•••• __ .•••.••_..•..•••.•. _....................... _•.•.••.••••••.•••• __ •. 1l4.00 •••••••• •.... 6."1/1.00 ••••••••••••..•..... I>tOltlo •.••..••••••••••• __ •••... -19.00 moo •.. _........ •.. 100-00 5,00 _._,.:•.. _. Il,4M.7S' I~OO ••••.•••: •.• lOthOltlo••..••••••• •....••.•. ~ft,~I0.00 2ol,'18.00 b.Mo.OO "'4O,IOR2Il '-2i.ii.·00 ).&:I6.~1 2Il3.31 •••. __ •••• Lum.St 1~236.6."1 l3.41O,lt! 

t~ih~~i:;,;,;ii\:::::::::::::::: -::_~. __ ~ro.~. :::: :::'1 ":.::::: :::::::-.... ~. ~.~. :t~~: ~, ~m:?l ::::::::- . 

~vg:E~!~~~~{~::·~~~-~::::~~:~:·~·~:::~\::I~~~\~~:: :~~~~::=~~: :~~~~~. Q7: :~:, ~~~ ~:~~: I::~~l,~,~:.: '$'~~ :,,::~Ii~,,:;~: n, .~ §,;if::: ';i;L; 'To'''l!orl·oBf"tl<l.Mhm~'!I,l~~,1 J,W:I-;-~\Jlil;(l 1,iO!l,7~~.71 11J1l.Ul~_U7 00""''"'"'''' ~,;.l""" ~l)l;,MIJ,J7 4117:"~"'~.12.:IM.la n~J,'.J~:!.~1 9,81~,I>-IJ.I~ jIia.U7~.'"1

~""".7.7.1' _ _ _ - ,_..~.-----'.-_ ..- ----_.._--_._---------.-.,~
 

II 

n

, 

:-)0." 

:-.tO~j~~.~ .... 

~~~~~~~;; g 88!1~t;t!;;lo

'": -­

,! 

<0' .,,,,,,, 

i ' 

e _: .. 

. - "<T_ 

~--~~---~-~--~--~~

'""- = __ --~. =..: =zi--­ ----_..­ =~4i!!._._.~
TABLE 81,-CHAllfPAONE, SPARKLINO Wn,ES, AND AnTll"lCIALLY CARBONATED 'VINES DEPOSITED IN, '\\"ITHnn,\WN J"RO:ll, AND 

, REMAINING IN BONDl;D WINERIES AND BONDED STOnl;R()O:ll~, YEAR ENDED JUNE 30, If)25, liT COLLY-CTIO:i DI~TmCT8

E.r.... 

3'","· R.eeJv~d lr~m

Pro~ur.d te!".d ~I,h~r bondooJ

b:.'Jn'·ell. proml.... Dlatrlcl.s tory 

I-----,---,-----,---I--cc-----,-:-I----T\~--'·-­ On"..bll1f 1>IBg Mo'g, pints PlnL<l Qunr~s nurn; - Pin Is Quart. uurnS Qusrl~ Plnl., QUOlL<l Pi"l. Quor!1 

--------I~-I--I-~--I--+-~-I~'-----I-------

256,274 125.8to 7, r>J~ 112, 110 19, 936 6, fl2

31,283 22, 8~T 7"g

1, 2~B I, r..lO '" 

355,572 102,374 •. 206 •• __ ••• _ 7,. '/1>4 " 1,692

6, 6~B 40, em ,~

1,536 ~,300 "It('" 

1,4G\ " H,MB 00.012 """'i57 '" ·..··..24· ··· 8~· .. 691,626 12(1, (l~5 7,236 '" ,m

63,520 46,680 2,010 288 75 •••••••••••••••••••• 3, 3~6 1,512

, 'M 

, 370,072 563,311 

I, O'.lO, 8O-t 449,100 

C1~lmed On s!-<lrag~ luno 30, 1625 ' [lg 10" on Morage 

DIs!r!el~

Oue-ball Pluts Qunrt~ Pinl" plu's 

tstCaJifornla .• ....••• •...•• 112,110 10,176 •••..•• 

6tb CnlIforma••••••••••• • __ _. •..••• ---- ---••.••••- IstIllino;'._ _.•...••••... -- ----- - -----•..•••.••••­ IstlllissourL.••_._. -----•••••.• --------.••••.••- ..•••.•••.. 15t New Jerile)-'••• _...•••• ....••••. .•••.. ---- -- ••••••••• - --------••••.•• ------- --­ .""""'" 

~~~:: 1,3BO ---------.. ig:::.~~:.:::::::':: ::::::::::... .:::::.:::: :::::::::::: :.::::.::::: ::::.::::::: :: ::::::~: :::::::~;~: :::::: . M' 

H,131 ~Q.M5 ...........
 Mig ~::: ~~::. 57~, 771 121, ~31 :::::::.: :::::::~~: :::::::.::: :::::.:::::: ::::::.::::: ..--.····80 & 6-13 1, 500 ---. "7;80CI 57.~2 tJ, tiO 12a 10th Ohio ._ ....•••••• _. • __ •.•• ••••.••••. •••.•••• t,632 2,001 9,244 - - - - - - - -_._. 'M 

IlhOd:lo::~.:: 550, ~Z1" -:::::::::::::::.:::-: :::::::::::::... 112: ;~~•••••. ;~. ~~~••..•••.••~- --._.~~:;~......;~ 899 !1:~-~-~-;~;~:~~-~;t:~~~~I::;;i_~~~~~ I,J2:i,gOSI '" 

1,370,0,2 6'J;,UH=1 Tol,lI for Y~M ended Jnne ~O, 19~L •••.•_ 7,500 12,3f.O 1881 2O,6UII 7,0221 11,124 '" 

QUlin. One-ball PlnL, . Quart. plnl. 

1,713 21l4,M3 IZI, 17~

31,2Q3 ,., "M' ll!" 1,470 '" 33& roo 4, ll!'2 \16, 1l'J8 ,m (0,572 - - - - --'- _. -­ l,f>JO a,215 '" 
 >, . 

, (.. 

 o 

, ,, "'.:.- :., ·~z~>

- ...; !:: .~'. - - ",!>:, '! . ,.) , ..., ... , " " '. : ,> . .... "' .. !~; ! I" ~, .~ ~> '-! ". . , ~~,

, . :-' 

• 

T ... nLJ! 83.-SW-"ET "'IN"'" FUJi:'l'a'JED wnn GnAl'E Dn... NDY, U!>'DEU TIlE ACT OF FEIHl.UAny 24, 1')1'.'1, ~"'n DnANOY '\V,nuH'''w." l'!CQ\!. 

DISTILLEI(fRS .... !>D 1I0I-ID;:0 W"Il&~Ol.'~"8 A"'l' U"u,n FOR TTl's PlJllrOSt', Y",,/Ln ENDUl JUNIe 30,1025, DY COLl.ECTlON DW'l'Ull'TB 

AND BY J(r.....D"· . \. " I 

18ta1em,'~t in IllX ~"llo",1

.Au., for_ 

:Mu~caLd

1"',01 0'1<"00' ",·l;'". 

'It-ine-gnllom) .. 

Be'a'" fOf­ Al1.rrfor­

'Whilu Pert 

DI,(,!",-, 

'. " lllmld, 

1-;:,:;or'l Mu,r~"'- fu,~"T01L>Y- 1\!!~rr",- nelo'eTo'_ .!I.:lerl~'· IlJo!o,otorI Ulc8,lan I tl~ffili~n ,Inc"lioll '.,]lealJoll :Iftcntiull tIficatioo tiJl~nllO~ tlft""ti~n tl,"",~iur. tW"nliM 

.,--,-,-.-,-",-.-.-,.-..-.-.-:-.'.-.-.---.-.-.:-.-.-:.-:h;', 0011, 00 :-,-,-,-,-,-,-,-,.I_--,.-.-,-x',-,-,', I-~ooo,-:c"-&-OO-I-'-"-,-,"-,-,-,-, 1- 11, 6,-,,-,-,,-1----.-.-.1-.-.-.-.-..-,.-.-.-1-,-,.-,-,-,;'.-,-,~-I-,-.-,c.',.-"_"-,-,-. r"hG.,JI!ornJ,,_,•• _,_-,,_. 2-,1~1 (16 -2~,4ol.{l.1 21~,7tO.~,; 2,4 ",\ 00 Z.rl,f>\2.le 'J2il,H•._OO l'tl'~",.l~,"ll·_ -.:- - '1 11,o'liioo lil,~r,I\,~., 8,~Jl.(~ 7>~W:401::::: •. _'__ .... _,_ &.ii~i.-oo----8,-i;2,q2 2:.2%.\0 ~U&'J:U,

*lt~~~~~~:::::::::::::::::::::::J_::_:,i~"c:~,~,i,: ~.i':e·_"';,·,: ;,i":'_-"i,'I'_'_'""i:'~:~"~::;"~_:1 ,_-_.._·_·,i~,:,C"~,::i:;·.,c",c:,,,=ecC:"'=:I'·'·"c\:c"",·c:,00,',-; ::~:~~_~~~ _ :~: ~!t ~t m:

TotaL. .. ,__ __I ~57,15il.OO M-!,nO_';~ :,%].19'\"',',1 L;:;:\7~\'~~1 \I,~~7.au 11,~[,31" ~~~7b.JOIIll,S2l':JJ1 2,J2>,288,,3 'l,~37."16.12

0 

,

" 

z 

§ 

> 

" 

"•


<,

Z 

q

•

-, ..... ....'.. 

" ... 

: e :£ 
L3 

Il.EPQRT OF COMMISSIONER. OF IN1:'ERNAL ll.EVENUE 175
 

174 .REPORT OF COMMISSIONER OF INTEIt.:KAL lIEVENUE
 

TtJlLE 86.-~I~D-oBTII(AL.ALCOH()L PLAl'TS, BONDED W"llEHOUSJ,:S, "NO DE­


NATURT~O PLANTS UNDlJR TITLE HI 0 .... THE NATIONAL PROHIRITION A<..YJ',
 TADl.E 84.-BnAliOY ~'ITHDnAwN Jl'RoM BONDED 'YAnEHOUSES 4N1> nil DiRECT OPERATED DUllING TRE FISC"L Yli:AR ENDED JUNE 30, 1925, BY COL1,ECT10N
 FnoM FRUIT DISTILLERIES TO ",,'IN:Eftl!:/! FUR THE FonTIPIC4T1l.0VIlD
 DISTnlCTS
 SWEET ",,'I..-E, YEAR El'DIi:D Jot.·.l; 30,1925, IlT COLLECTION DJ1>Tl1l~l.q OP 

= DlIIWu T... 

= tnal .,on""" D.",a- t'lll Booded Denn· I' DIstrit1.!!~1"~ln "'oohol were- .. > \Urlllil Dlslri"'-' I"'~ lll~hO\ "Ill!!- Iturloll 

piaDU ho""",,, 1'1UDla p1IIJlts houses plonllI 

: I ~~~ ~~I':r~ln...::-:~:~~. ~~~~:~~::~~::::::::~:'~:~::••::~: ::::::::::::~::::::~: :::::::::::::::: '~~i ~~ _ --:-1 6 lstNewltr1Iey_.......... 1, 1 '1
 

G,h c,.Jilorn!ll._••••••••_. I 25th New Jerzcy••••_••••• ' •••• __ • _....... 6
 

colorado_••••_•••••• __ .•• 'l 1 lstNewY()lk............ 1 I 6
 I
 ~:Pi~~~:.:·::·:::::: .. :,::::,:,,'·:::·,::·~:::::,::::,: :::::::':'::::::':'::': J!! tJonneotIcllt _...•.... 1 2d Now \·ark .••••.•••••••••.•.• _: I S

lIa..-Iili•..-•. __ ._........ 3 I '1 !d"'.wYOTk.• _._ ••• __••. 3 3
 

IStDlio",:,-_.•••_........ 1l 10 11 HthNewYorL......... 2 '1 7
 W1lllinCllS. I 1 1 21St New YI11"I<........... I I I
 IwliaM-.-.---- •••••-.... 3 2 3 lstOhin••_••••••••.••..•_ 1 I I
 llUMMAHY OJl' GRAPE DRANDY USED IN TITF. }'OH.TIFIC.~TION OF SWEET wn;r. I>W--~ucky ". 1 2 18th Ohlo __ ._••....•••._. I 1 I
 AND WINE so F.QH.·I'I....IED, YEAR~ ENDED IU!\£ 30, ID>-l'n& ." LOUiSiana ••••.• __ ••..•••• 12 11 Q 1st Pennsyl~llllla......... 7 H
 

Maryl!l.Ild.••_ •••••••.• 4 4 II 23d Pel1il.'iyl~anIo........ 1 I I
 lIl=hll5()tl~ ...•.•_.... 1 3 4 West Yirl;lnIB••••_....... 1 I 1
 

lstMl<,higan.•••..•••••.. :_•• . 2 •••.•••• WisootWn._.... ••••••••. 3 3
 

Minn""'IU_. __ ••••_...... 21 2 '1 • ~r' ---


FiscIll y"",. m,~:::::::::::::._._._~. TotaL:_........... 71 73 gl
 

'J'u ~~ll<>lu

I, 12O,~S7. 4 1, &U, ~7L 8 71~.79'L(l

J,071i,007.4 

llIll.llI\:l. B'

'~302.1 I 

Wi""g4lI"". 

a, 532, 1143. M 6.~.j71.IO

2.791.011.00 

~. Wi, 348.87 3, 'l!j~, 91~. ZII 2,3~.ZII8.43

1r;~,Q'lI!Io:m.o

-t, IQ,Irn"•• 7. nl,0l4.1IO 

}.I9l, ~11U1 I
 

'. s...., iIllI'o. 2lJ J. 7<.:1.4:1'.1. EH 2,1OI;.811l.~1 IiI TABLE 05.~'Vn'-E SWPPED on DELIVlJRED Foa SACR"loI£<sTAL l'UIII'OSJ:;S, FI~CA..L

YEAR E.·mED JOt;£ 30,1925 

I

,
, IStol<!mom III..nlle i:Wloos) 

"a I Dm~lIJIl~ """~ Iml'!'rted WInll I ", a '" 110"'0"110 l'.-lno '-Il~-P~: •.-1"" 

, ­ AlabllmD.•••• __ •••••• _ Q25.M '4.bO NewliampdIirn.. ••••• J,761oo ..••, Alosk&..••.•••••••• __ 118lUO ••• _ New ~en;cy... ._. •••• 2<.\101 ~o .. -- . ,I, .Al'lW11ll••••••••••• _.__ 1t-l5..10 ' •• •• _ };~ Muloo ••••••_., "m40 •. i7S.ij, Arkansas.•••.• ••••• G30.M ..••__ Ne 1'...11:... ••••• •• 1,773,a:.s.30 2­ CBilfomIla•••••••••• •• 41>,7~7.20 ••• __ ••.• };(l7l,hCt=llDa- •••• .• 617 00 ..•' C(Il(ll'6(\o...... . •• _ 1,'n9.611 •• _.. _ N(l7l,hDlltota•••• __ •.. _.. i,lrn.45 . r: COlllw:tlcut••••.•• .• 16,~65.o.s ••. __ ... _ Ohlo.••• _••••• _•••.. __ ·_._ S~,Mb.::i>
 

n.ll\wllre•••••••_ .••. _ 630.00 •.•.. __ .• Ol<lobollla_ ...•••__ •••_··. 'l,1V3. 60
 

Florl<lll••.•••.••••. ••• 2,i~:l.OO __._ .. _ Oreson•••••• __ •••• __ .• __ • 8.4~I·g71· I
 

O""rKllI.•..••.•_ .•••• __ 1,\l\I7.06 •••• __ ••• PonnllllvllIlln.•._.••• _.... SO,I711· .-.
 oo lIo"''''ll._•••••••••. __ ..•• SI4. 76 ..• Porto UW••..•••_..•__ •• 18 .-.-..• "
 Idllllo..•.••.. _••••• _ 74(l~1 .. _ Rllod~hlaud••..•• __ ••• _. 7, 76 ,:1
 lUinoa.. _...•.••• •••. 11l7.SB:l.6t1 .•.•• • BoutllOllrOlIuB._· __ •• __ ... 651.1.0
 

Indian",•.••••••• ••• 11,882.00 -. .••• __ BouthDnkotll .••.•••--.. j,~g'1'1IO
 

=~:>;:~~~:::::~:::::: 1~5 -- -:::::: ~~::::::::~::::::: l~~ e 

r..oulslana .•.•. __ ...•__ 16,740.14 ... _ ....• yflrllU)Jlt..•.._•••• __ ··_·· I'M'u 

MII!1Ul••••.••••. .••.•• 2.\166. GO • .• Vlrglnlll .•_.••••_••• __•. -.. 1's.ri::IO~. Mary--lllnd",odD.C ••• ~~.()JLII5 __ •._ W"",,,!n~o •••• •••_··· 11'82100··--:::­ M(\Sli""huJ'lttll __ •••.. __ •• 71,iMQU .•• _•.. _ WestVlrll!nl.....__ •••. _.. l' ro:13 •. '- _ g Mlohlll11n.••.•• __ ••••. _ ;n.47S.06 6&00 ":I!lOOPllln .....••••__ .•• _. 29'UI.ftO :::::•. ,. M Illll<l:!Ola•••••• •••. ___ :Ill, 700. ~7 "... VI yowlui········· --•••• -I-_--"-_~

~=r.~::::::::::::::::1 Iklli:~ m:-~:::: 'fo~... __ on _m_ 2,4l12,71~~i Moutr.11ll••••••.•. __ ••••.. 2,CM.OO ..••••. 94 U07 71
 

~:==:::::::::::::::: "~:.\:::::: O'M".~L ..... ~.'-----1
 
i 

TAIILt: 87.-STATEliENT OF NU~IDER OF ARRESTS, SET7.UR.l:S, ET'C., til' Fr.OETlAL Pl'IOHUllnON DIRECTORS, AXD lIl' GENEilAL PROnIBlnON 

A(]F.1>:TS, l)uilD;o THE FlflCAL Yr.AR ENOr.O JIJXE 30, 1025 _' 

illicit dl3UllerlM Hod dl~UllinC 8~)l8' ,1 Pomooe M~[tJl"",,," Wllla!~I.ed CI<\crselud I ,_~,~,,~~=o~~=-'.=-'_,-__--j f11'1lrll~ ~~I.~(] M..,h801."" "d"cd Ao"'­ VoiDC 01 (q(j8nti~yln f1latp... r "oi,,,\ (<[UM. ("u~ntltyin (qllnntityln (qllJllltltl'ln ("unntlt.!' mobllCl! nlll()nlOhllc~ tll.J; In ",",oe wino gnl· wino gl\l.
 DI~ I I BtHl ,,~,... w1uo il11orl.~1 l,'IllI~tll') ...-lno gDllollS)
 In 'Irina ,!Cl~ ~"., 10m) Ions) L1l1.n.. fiUJI3 "'Orm!i mlMllern r;alloD:'l)

AI8b11mo __ J--,.-,,-I-------;; ---,,- 8, 7M. r~ ')00.37 ~18.oo 8OO,~13,OO , . '5,~GO, 00 ,(t>.75 I, 9lS. ~5 'UI. 2~ , ~.", ~~~:::::::::::::::::::! II~ I~ ~~ l.3llG.IO J.41lol. O~ &.... 1\~ 32, "'''00 \134. 00 -""roo:oo' 115, r.M 00 Arb"--""'......•••.•••. I' IJ5 Il3 J1 J.600 1,938.:11 2,lo.1.~1 2S:l. J6 """-60:00' -14,80.\.00 •.••••.•••,. " !I, ~95.lXl

B~=~~::::::::::::::::: 31,r'B.41 21,3l.\.~,\ 17~. 8trJ. 2' 46.00 252,878. 00 .
 ~, 136,910.00
 l°i "·"'675' 4. 922. ~7 linn ~,38~. :l3 . 60, 71,1, 00' -••••• Too' " 19, J20. 00 ConnocU""l... ...••.... 8 :n 10.091.00 10.8::;.00 '.00 41~ a 4,700_ 00 2.\ n.'JCl. 00 1>1'13...,..•.•••••••••••••• _ •••••• _ 10 21 !lO 1, ol-cl5. flO ,3, Mr, 00 10.00 "-", 1,0111,00- _,.~ •••••• _. m '"

3O,7Xl_ 00 "'.00

Floridrl..••••• _. 4;.6 743 1,131 lI,r.a IB, l'.58, 7~ 3,3S7. 12 1,461.00 53-1,&12.0(1" •••••• _. • "

H' 37, ro'I. 00 O.t:>rila...••. ....•. _ 2,824 2,200 014 2~,()27 3,1,431. 00 2, 24~, WB.OO 231.00 "'3i:533:0ci" <. 6D2, 0'2.\_ 00, 113,9'l~.00 R8willl.................... GI 25 2 510 1, ~92. 16 3. 8~. 73 1'1'2.63 ··j9,57U.OO .• #;~....;. "., S, 850. 00 Idaho_ .••••• •••••• 78 116 109 432 7&-1.00 ",00 "--ijw:oo' . 14,135.00 ...._..'._--­ 11;31.1.00 lIUooll.................... 170 2,520 ••__ •• __ •. 40 J;m:~ 95, ll8:I. 13
 3M,m.OO 42, Im_ 00 lodiO'08...... e 271 2.;5 230 2~0I:'.. ro 11,771.00 ""''' 0, ~2. 00 ··..····i.·OO· 'S8,~lI8.oo __ ...._-. "

19, i'3.S.OO I<lw. .•........_. __ ..__ IN 129 ._. ••__
 4,189. III 1,122,00 Z,78-l.50 " 00 16,:I7~,OO

7,04.5,30 173,00 2, 2\7. 00 20,11-10.00 

~:=ty:··· 25, roJ. 00 ~;~OO, 00 _::: ..----649· J.Jl 3A '--io;Zis' 31,13,11..40 n,l\l!l.ll 1,7'011. 00 301~, 131. 00 ~oo 'n• ,1,910\ bO I.<luI3Io.o•••••••••••••••• _. 30 132 95 1,001 llO,~'~.OI II, un. 115 . un. SIS- 23 oa. ...

32':1. 

", 

00 17~ 1'3,f30.00 Moin•............•.•• ___ • __ ..
 111,1167.00 1l.25 ~.", .. 7,II.lO.00 Dt'l,kt "I Colwoblr. and 

Marylon'I __ ..•••••••_... 710 lO, WI s.~,08.'l.ro ~,Bro. 00 1,~~4,2n.(1() •••••••••• _. M ....""'hu'l'1tt.ll............ I~
 'N 711.066. 00 ),101. 00 17,0\1•. 00 

lI.l'i3O. 72 U3,OO If,l,moo ~::=':a:::::::::::::::: 14 M.413.SII 126,StO,OO --'i;i:ja:-oo' Mlssl!SlJ'p1.•. _............ J26 ---·i;.j~' 6.1106. 49
 ]52,~.00 .. _.••..•_•• J\tl.!:!ou •••••••••••••.,... 234 , 20,319.22 106.00 ~~I.IIII'_OO •••••••••••• MMlftDa... .....•••••••••••.••• 761 3,633. gg r>ll.UiP.OO _. __ ••••• _•• N.brI5l<t1._ ••_••••• __ 1i,771.$O 63.113.00 _.••••••••• l'orndA... .•.••••••• as I, ?l4.M 19, 9Uo. 00 N~w IIDmt'JSh.lt~ ••.• . __ •••_•• _._. 4,477. ro mu-:J .. _:.... Now JOr8<'Y _._ 1G8 68, 732, 2.~ Ml,M1.00 __ •••••••••• N.,.. M~deo •• _........... 9 I, 789. l~
 <0, WI.OO :••••• N""'Yorll: ..••••.•••. '223 14o,r""7.OO ro, 105. 00 I, m", 00 Norlh CltOllnA...... •••••• 1l:l9 18, 272,00 UXl. ~oo. 00 l22, M 00 Norlh n.tm...o....:...... 20 I, 117R83 9.'7i.OO _~2.00 Ob\o.=".":_":::.·.;;~.... 122 115,00'l. n 01£lallornll•••••••••••••=.. ~I ~,221l. 12 J:& m: :~:~]=:'

2. 007. :,7 J,070.25 3;,lKlI.OO ._--_. __ ..­ ~',l l~,OOO.OO

;~.4!Q 00 8,1111\. 75 215, o:'lIl. 00 ---_ ...... _- ~. lH,I~.OO

::~~t':fl(:~:~::::-:-::·:::::.: ~_- #JI ,. a.moo 1,032. 25 -_..._....-.­ 112,745.00 ...--.._--_. 6.371,(1)

'Jlhod61~land............. I 30
 ---"'i~~' ~O. 21'.:1, 5lJ -3i:7::>7:2~' 2, le7. 37 ...._........
 3,281.00 --_.--_.--_. 40, 55.~. 00

flnulb Carolina............ 575 ~~I'
 5.3&\ W3. 78n. 00 200.25 401,807,00 2,wo.~ " 23, ~OO. 00

1. 1;1.19. 50 ··'··---is.1:75' L75.49 ..····--2:0C. ~2, 2\lf, 00 flO-JIb D'kata '" w ~, 1))). (I) .•. ...... 1M ~5

Trn.oesste.•._•. _•••...... _ ], JOj 700 ]2.555 13,-m.12 W7,857,37 1,roI.50 1lOO, lOi.OO "·"800:00 2.'.2 73,235.00 '" ·····-·50:00­ '\"ennaol.•••••• ...... •••••••••• '1 -- -_ ........
 7~_1l:I 2,1l9d.OO 17,00 11.00 !;5[(l00

'. \"lrglnlD.•._. •••••••••. _ I, ~O'oo 1,100 7W •. m 20, Hlf.. 23 ~12. 25 4,C&l 00 1114,440.oo "iii:i1;;:oo " ~7,:zm 00

'T~Xl\S •••..••••••_......... 80.1 336
 3,007 e, /1.1-\. Ie ···-..ii:ili4:8i'1 ~37. ~3 112,035.00 ...........- 167
 oo,lmOO --'···~50:OC. '" ar,a 87 211,707.00 '" •Utah..._ .•• ._......... 60 IW
 1. &l~. 37 2, 51~, n 2,J7~.OO

:Wll1!hingtoD __ 88 200 '" JiO I I, U1I. 39 8,745,12 4, 738. 06 128, 120. 00 -....·6ii:00· H'• roO, Oe7. JO ", '''00 ;WP.rtYlrglnl••__ 162 ~,w . 4,134.75 ],270.311 1J.51.50 '0000 51,2M.00 --~.----...­ oo.l~OO

IWlro:omln...... .• 2 ]97 , «,038. 00 az, i~ 00 '" 4; 11:10. 00 61,GJB.36 001.27 9,000-00 ...........­ '"

., J, 

'"

57~,• 7, ZJ3. 85 1,~.8~ , 1IIl3.24. . 7W,00 H,M3.00 -_....-_._.- H O.Ir.!>. 00 .. ,7 ;:wyomIDc.•••••......•••.. 371-~"'~.~';C::l1--..""';+7,c~~~..=-~~",~~~~I-;_;2_:;;::;;cl::;;:;;;;:;;;. 134,SIO ((,0, O~l. wi 120, 2111. 00 9,sZs,ll25,OO '7,7\1(lOO O,08U' ,3,OlO,;ro.35 ;. TO~ •. -----...... -. 12,!l"'..J I 17,Mol 7,~ I, Ul'J, ~B7. 651 7, O!O, ~7. 30 

,.

, ,.. 

; 'L,-_"'l ., 'iQ': ,~. , ,. ;'~I

.,.' ~.' 1"-' 1"", 11 , 

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,:c, 

.::; 

•• ,. , ,,. 11: 

, • I 

i··" ' 

7" _' 

'" , 

.,' . 

,. , 'r'

..' ,N ''\ 

".,. 

"~.-1··

-. ,. _I., 

, 

•• 

,.. , ':"~~.. , 

.. ­. 

•

'" '. .. ~,

'". ,: 

.' . 

, 

". .. -.' ,.;:. IJ' .. .... '" '. .. .. 

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•• 

TABLE 87.-STATI!!l!tNT 01" NU!l!mm OF ARREIlTS, SEiZURE!:!, ETc., UY FED1i:RAJ, PRo"nBITION DIRECTORS, AN"O DY GENf.UAI. PRORlDITION" 

AOENTS, DumNO THE F,SCAl. Y:reAII ENDED JUNE 30, 1925-----Cont.inued 

...... "~i

,

,

•

, 

l'anon. !"~~d sueste(1 by State 

by Sl.ata omoon on 

nID""u 1"I=a. 

M:!lst.ed 1I01l1ill' 

F~~ Dlsbed b-,. 

om""n FllIleral 

om""" 

·..····76· ·····..i25 

····..·20· ········20 

109 •••••••••• 

········U 37 •••••••••• 

"""'.j' ": 

·······.2· .j~

280 111 

"' '" '" '" 3, 5Q6 

M 

"" '" 

1,514 '. '"

'MM' 1,715 

1, Zl8 

'" 

"

..,,, 

I, ::17 

'" "" I, SOl 

1,5r. 

1,316 

4.1~

2, e.12 ."738 

'" '" 2,U3 

'" lI,42ft 

1,1.3 

'" 

l'erElOM 

Ill"rest.aol. 

by Fed· em! pro­ hlbiLlnn 

oM""l"B 

Agent. 

Injured In 

perform· 

anoo of duty 

Amonnt of 

alpOIl'lS'l

Incurroo 

lnddeot 

10 lICi.Unl 

nnd uJe 

Amount of 

prooood. or ama of 

!llud

prO)ll'J'ty 

tuml'd 

o..or 10 

oollactor 

';:00' :::::::::: . 

........_ :::::: """'T """"i'

, ···2,·iii.foo· '·'3;&75:00' :::::::::: 4 

"2:2,"G2i'i4' "'3,'iIM:Iii' :::::::::: :::::::::: 

B,4!l3.1l!l 15(1.75 •••••••• _. I ....•...•......... __ 1 . 2,~2'I.50 """""" 1 a 

5,317.5Cl .••.••...••.•••.••••.• "_ ••••.••. 

.......::::: :::::::.:::: :::::::::: ...""'i'

,

, :::::::::::: ······-3."00· :::::::::: _....•••~. .............•••. ._.. t 7 $3,Il:n50 3(10.78 .•.•••... _ 2 

""'iiii:oo' :::::.:::::: :::::::::: 1 

............ 1~.OO •..••• .••..•••.. 137.M •.••••.••• 

S8,~.OO

moo "=00 e,lI(lf.oo ~~,m.oo

le,lH-4. Ml 

8:J,MlOO 

3-1,~00

227,635.95 

115, IIJ,I. 00 

1,600.00 

5, G15. 00 

211,159. n 

118, lIO. so 28.015. 00 6, 010. 00 81,025.00 

lll, m9, rJJ 

l&l,OIO.OO 

219,251.75 

59;1,8&1. M 

l;l3,OIlI. SI 

94,458. 00 31, Ir93. so 31, lIo. 00 10,300.00 

a2,elO. 00 

1,147. so 79,1&. 00 515, 173. I';(l 

15, 007. 35 1,700,S01.7e 

76,883.111 

~,9so, 00 

Total Oll" 'prolsod value of property Bcized lind not destroyed TolEl1a.r>­ pl1'll..,d v.Jua 

~J' dostroyod . 

V.Jua of 

boat:! or bunch'"

- s.'" 

Allbam.••. _.....•.•. _. __ •••.•••••••••••••••••••._._. _••..•••. '.. ••.••.••.. , __ . Al.o.Ul._._ .•••..•.•••..•••••••••••••••••_••.••..•••• •.••••••••...••.••••_. __ •..• Atltol\b..••••••••••••••••••••••••••••••••••••••••• ' ••••••••••••• _., __ ,_ $2,376. I~

Mhn........._..••....••••••••••••••••_••.••••••. ".... 18, ll22. 5Cl Calilomlo....................................... - '··$8;iiOo.."oo· :li),3-l1.00 Colorado __ •..•.•••••••••••••••••••••••••_........... ••••..• ••• 2100 Connoct.l""I., ...•.•••••• ••• ••••••••••••••••. . j' 10,'001:00 _.' ••.•••_. _._. lJollO..AnI........................................ I z,ooo.ro 1,880.00 norMa .. _... _.. _•.••••• ••••••••••••••.•••• IS 14,SOOOO 1311,753.M 

O~o.......................................... 4 62~.00 llM,142.1l7 

lInwolL._. _._••..-. _••••••• _._ •••..•••••••••. _ _.••••••..•.••.•••..••••• _••• Idoho............................................ 2~.OO ...•... I1Jlno1!•••. _._ ••••••••.••••••_•••••••• _•••••••••.. ...••...•• _.. 87, 836. 00 

Indll.na._••__ •••••••••.••••••....••••••••_•••••........ _. •.•.• 2, 041. SO 

lowl..•. •••••••... ..•.•..•••••••••••.••.••...••• _..•... , 7l12.00 KallOa'. . _•••.•••....••••....••••. ...••••••••_ Kentucky....................................... 6 ··"-',·~i.ii:OO' ····iiii;.jilt:i;· Loul!llns..•••••••.. ....••••••.••••••••••••• ft 22,550.00 120, 355. UI 

Nbi~lctoi"cOiii1ilt.ilil6nd·Ma;.yi ..nd::::::::::::: 8, &: ·'··'ii;S1i."io· MIDlleh"""ltll•••••••••••.••••••••• ._...... 8 111,200.00 2Z,5OCtOO 

MlelJlgan•• •••••... ..•.•...•••••••••••••. 85 83,285.00 2'38.75 Mlnll!llOtll. __ ..•••.•••.•••••.....•..•. __ ._ .•••••••'•••••..•••..••_..... \95. 1192. 00 

r,l=f.~~~:::: :::::::: :::::::::::::~:::::::::: ~~. ~~.~. lit~~:

f:!e"::'~~~~:::::::::::::::::::::::::::~::::::::::\-::::::: ::::::::::::: .....32,' ~;..s." iii' 

Nevad•............................................._. _' _.. ~, .133. so N.", n.mpsbl:ro•••••••••••••••••••••••••••.•••••• ••• ••••••. . . :100. 00 

~~: ~~o'.~:::::::::::::::::::::::::::: ::::::: :::::::: ::::::::::::: 29, m:

N.,.. y<>r'i:._..................................... 11 68,500.00 (,$(.00 n<\h(JsroHn.................................... G 3,~1.00 7~,8r,O.n

b. Dakon••.••••••••••••••••••••••.•.••••••...•••••.1............. 241l. 00 

t' .~" 0 

01110 __ .•••••••••••••••••••..... a ~.!O'J.OO' :lt~~:?1 ~~:~~ .•••••••••••••.•••••...•••-...•••••..•-­ ~:t~~ ~~~ 4, 

£ff.f;::~j~:::::.::::::::::::::::::::::::;:::::: ----T "'if~-f2' l~ g~~ ~: ~~. n.....::::::: ::::::::~::: ::::::::~: -"""T m Ii: :::::::~ii ~r.Je~~~,;;C:::::.:::·::::::::::::_:·········· ),U:~ 7,Im.OO :::flt~ "':::::::::::::::::::::: __ ~~ _.•., ,.,. SoutbCMollno•.•• _ ._.••••••..•_. __ .....•••••• 4 7,lI2'I.OO 321j,-iiii."e;· 57,8605.00 ...-.- ••-•.... ----.......... ill 3M 

~~~~~~~~:::::::::::::::::::::::::::::::::::: 1 ~~ 319,fJJ~ ~!~ll .. -···~:~: :::::~~.:~: ::::~::~i: ~~~:~~~:~~ :'ill 1 I:~ "·'-'--43 

~~~::::::::::::::::::.-.::::::_._.:.-:.-.-:.-:::::.- 1 ~~ ~:~.~ cU~~~ : -'--­ ··..··..i· I:~ l:m -..~~ washl-Rio--"""""'" -...•.............,..-. - "7" .--:i8," iro:oo' ::::::::::::::: 69, 735. S5 •'ii,'5ae..·.ii' ' -L7I. 35 ••• _.••::: '2' 1,4;;1. 44 

W""tVlrgl~[R:::.:::::··::::::::.:::·::::::::::. 3~.01J.OO ~~~k~ --..... 2 : 1,~~ 21g 1 - ..: 1 

~~~::~~ :~::::::: ::::::::::~::::: :::::::::_. ---.;~ ~: ;;~~~: -"c:-,'~=·c~~:"" ..~·"~C;i-=,.c,=:c.c:c'C:cc-I'·=·~C·=:~C·O·.=;C;'·1 =-=·o;o;..:~c·o:c-l:=:=::=·=::=:~~: ---,:--0-.-,-:-::-1-,-,-:-::- --0-0-,-••_o~_'

---------/-~---+---I---I---I---I----------

•
 

,
 

s .. 

-<> 
180 REPORT ;OF 'COMMISSIONER -OF INTEll.NAL REVENUE	 IlliPQH'.1' OF COMMISSIONER Olf n'r~_~HNAL ,BEV,ENUE 181 

TAlJLE 88.-P:l'I\MIT3 FOR NOl"lIl:VF.fi"''''' Ar.COlfOl: ISSUED, REN}~WED~~"C _. 'f..uJL;E 88.....,...PJ:llMITS FOR NONBEVElIA.GE ,ALCOlior, Iss~D, _I!.Er-;;EWEP, CAR­

(BLED, RJ:VO);ED, AND !'lEW .HiD nENEW AL ApPLICATlQ1;1! DIRAPP'a'o <\1;: CJ;Ll'D, fuVOKfi<D, A;II'D,.N'EW AND R>JNEWAL Al'l'-LICATlONs DIs,\ppnOVI:JD, 

"YEMI ENI1BD Jl)Nli: :;0, 1925, Ill' STATES Al<il1 ~y CLl..3!H;;ll , ~I), YE,t~! ENDED JU-SE 30, .1025, II)' STA'l"L.'; .UID 11'" CL.!.SS~C,ollt,jIluerl ( )	 - ;,. 

N e'l! applications dWapPTQ~ed.. 

Ar1rllD=. . _ M 6 Loui";""" Molne . _ 'I No.... l""'"Y_.'_____ ~~

Colorad~ ••. I Me;rylalld. _ 17 North (:OIol1no._.- I Conne~IiCLlf _.••_ '" 1 Olli"_•..• Ii 

CalJornla__	 :1 NewYork ••. 339 

.~ M"""""hwetll; _ F1o,iLl~_ " OId!JJ,ornn ,, ,., ( :Miohi&un __ • _ 

Georgin. 9 Minll,,"ol.a..__ 16 Oregon••• ••• 

lllinoi,__ .2 M""i"'ipJ.li _ "ll.cnnS}lJ~ODin.____ 113 IOWMa..	 It Mc;oourl••.... _ !rH nhod.l"lan,L•• _ 10 Io"'o _ lIJ :P.tontana_. _ 3 8oUI.hCarollw,,- __ · 0 K!UI-'l.... 13 l'eb"",ka.. . _ 3 TeDIl...-._•••. __ 5

Kenlut,l)'. 10 N~w llamj.<lhirc•• 3 T.tlII fi6 

New, 1925 

SIa", 

.1:t;1~I~dDI~I~I~I~_'_:-=I~INI. I,"u/;,~"" _,_. _ '0 '3. 327 5 ~l 2_•.. •. .170 

~\~~~~::':'::~I---~' !>[sio~ • •__ • __ ••••• 6	 ._._. •• _ 15 1_.__ 2= • __ ._ 24 :::: -~. "j'	 .-. :_·1.. ~t 1-·:__ :1 __ -- ...::: ::-:1' !~ I 2 Arc.one • •• __ •• •••_ ._. __ •• __ ,,_. __ _ :. • M"ryhn,L •• ._ 15 10 23 I 2 •.. 6 ..•_ 47. 4 4 I 4 g___ J; 5111 

Ark~.••__•. __ •. • __ " .•_ ._. __ .• f3 _ 5 __ . __ . 12 M"",.""usetl~ ••...•. _ 7 13 11_._ 2 1 5 __ •. __ 7,. 4; 7 1 I 8 •.•_ SS.'i !{)"hi¥in__ . '. 5 4' 1" __ : _•• __ H~ 1ti 10 •• __ ._. .• __ . 211 

Colorado (,.lifun,,~.•._.•. _ • --121B .__ 18 1 _1 1 2 7 .• • __ •• _•..••__ • 143 b3 444j7 \I 4 I t ---._..

_"11541 _. H I 1 ,.•.. Minn."oL3--- •• _.___ 2 6 1-4 ••• ,.-._.~ ••---" 300 3115 1 1_.. __ . 352

Connoolicu1._. __ 27 •.• . . •. __ Zl 55 2 '_'. .. (,9	 MI"'""L~jJl .•_, __ • . 5---'---1--- . ._. . ~._. __ .. __ .__ l1 !>lissOllrL_ •• _ I ,8 22_••.__ 1._. 1._.. __ 7!)4 W 1 ~I 4 0, •• IlGlI Uull['I.0~ ...._._ •. _.~,. ·5 ..••_. • __ l'>'l 1 .. _. __ ._ 2 ._... _ :lOt f,~~~~~··:: ..:···i· CO:: :::::::: ::: ::: :.. ': ..::1..'..... ::: :::1 :I'	 Nehra:;ka .• __ . .• 2 4 2._..•. _·__ ._ 41_ 3 . . .; 52 l'l6Vllrlt-----.,---[_.. _._._ .4 __ . ,- .._..__ ... 4; __ ._ 2.... .•. .._ '47 ~i~~::::=:-::: 3~ --;- --- ':i: :j: ::: "-- .:~- ::;~: ::i: :::::: lJ Ig	 l'ewlumpshire. .. .._. ._ 4. 1~ •. __ 1 __ • __ ....._ 60 

~'\"W J'''6)'___ I W 3' 21 1 I 1_-.._ IW, g fl 3 1! . . ~81

~~~~:~:::::::_ 1 New't.'otk __ •••• _ 11 100 ?Ol 2!l 14:; 13 46 .3,671 124 52 -I 2 .::11 •__ 4.1M __~_ ::~ :::: ::: ~:: ::: ~::: l:ll ---ji- ..~. :-:: :~: ::- 2	 1 

NorthCarolillll 1.\ 13 .' . •• ,._ 1 ••• • __ • __ .• __ • 20 

~::::t~i..y:::-::_: Korth DElko1"•. __...__ . _ 1. ,_..._. ._. . ._ ... '. J ••• , __ •• _ 2 '--7- •.:: ::: ::-: ::: :~: ::: :~:- ~~ ---7il ..~. --z' :.~ :-. 1~ ,	 0 

,	 I)hlO ."... I 24 l, 121 _ 2 t.>lil 14 37 [ 1 ~; .__ ._•• ' 7[_~

k;~~~~~_::':::: ~_:~-::_. 1	 Oklaltrma. 3 2 .•.. _'. • ,_••. •.• 2 . _ ._ .•_. __ ._ . 7 .. __1__.~ ..~_ "2-:::::_:--- , OI""V' ._..... ••_ _ 1 11 • ..__ 14 4. • •. 30 Marylano.l ._ .. _ 8 1 .•• 2 .• _ 2 ..• 1 M 7G 3 _,_ .• _ ._. 77 Ponm l"~m~ .. _ 2~ 1~ 3~ .• ~._ 4 __ . 2,~11 21 40 3 3 11 __• 82.UG MlL5SIl.ohU5<ltu_ 61 1 5 1 .3 loS .11 J(l 2:1 100 ' 13 PO"ul(Lo;O •• 4 2. _'1:Z ••• 51 • 1 __ •• _. 2 •• •• "i!l 

~~i:;~n18::::--' -- 6- :::: --. ::: ::: ::: __ ._ 1~ __ ~, ::: ::: l~ _.~. ::::::~:: ~t:,08Ic6~:Ol~a·-- ---::.. .~ :...:- :-:1-': ':..: ._::~ _..1 •__ ::- __ ::-: =_. :... 18; Mi>oiMlI'Pi • •• 1_______ 3Q .----------.-.-1 11 ----.------	 1 

Ml",<oun_ ••• _ 35 1 1 • •• _ &l Hi, 1 1 •• . '5:; :I _.::;.	 ~OLJ\hn"kot~ .•_. l.__ ••"-. 2 '11 ._. .__ .... t T'''~'=''OO.,.. L. 4 _'.'_'_ .__ _. 3 I ._. . IS 

U'·'f1S ••-- •••• _. II ~Ol' ~._. 434 2 4 _.__ 3 ._ 4\14 Montana.• .. 10 2 1	 • . g 19 1 1 .•_ ~3 13 __ __ 

!'!ehraska .•_ 3 1 -_. __ --_. '_._ 37 ----. __ 1.__ ... 1 9 _';' '~::.:;I \'~~',oi ---. 2 S	 _._. _ "_. __ . 2 2 .. _••_._ 11 l\;evada_•• ._.••••_ •. -.• -- ._1_._._ 2 141"' __ "' H ._. __. \ _. ] 12... .. .. ..... 4:l 36 .•• •••••_.•• ,_. ~2

NowJ"'""".l' • 14 z . __ 1 . . __ ._ rQ 1~7 --- &;J --.-".: "'eW'Hsr:np.<l~he_ 1 • __". __ ••• . 4 f J _. __ •• __ 1& .• __ • __ .­ \.!'l';,rua " __ "... 7\. • 1.. n 7 I 9 ._.. 100 Ii"" ~)h"ton •••. 2 2_•• __ _" •• __ • ,'; ••• 1. .•• 16 

New Menco.• 1 --- -.-- --- --. --- .•-- 9 .-. '-1-'- 1 -----~~- wC->' Irglm"-.•.. . l> 1_... _._. __ • . fi ••_. _ _._ • 12 NowYorlr.___ 135 ~2 _._ a 2 3 10 193' fj44 ~4 2 ::_ 1 298 _. , .~. WI

O<'Or1Oln._._... 1 7 7 11	 ,... • _._ fA~ & 4&) 131 _. __ 7~~ NorUlCarolJulL, 2 I I 1	 ._ IP __ •. _ .. ._. 14 _._. . 

~~f~.~~~~_-··· '-12 "2- -j' -'j' ::. _:: :_. "2j1~ "i7i- '-g --2-1::: ::. 15~ 2 ------~.:: Oklahom 

~1I__ ._ __ 

... 

:I 

1 

__ .•.. 

... 

••.. __ 

.. 

._." •• !lI! 

., 

I 3 1 

1 __ __ 5 .

4 -'--'.-'
 

:._ -3:~. "I~-;;;i~ ";I~ 'i ,J~~OffiWr'ii"ii~I=w·=rol;;;;;; P""nsyhlWi•• __ . fA) 3 4 1 _ 157 293 4 7 .. _ 2 au 1 . I Ln l' •
 "Us '~ntloJt< m, rc" ['00 :r.."\l~b, 19~-l. ellootl\"e May I, 11124, l'rovlde tha1 "II" class p<:TDllI. lOre contl~u· PortoR!""__ ._ 3 1 ••--.. _'1__ ' 10 a ---.-----. 7 1 ---'-"i to J'~ ~.ed net h~ renewed. 1.'hofiKll,es;n t"Lal repr".;cnL lh. numbez of"H" classr>ermitsissuOO prior RbodehlIWd__ .. 3 1 1 • __ • __ . __ 15 40 1 • 14 . -'--"',-	 u.y ], 1~~4, ...-b,eb Ore stilllU forco by virtu. 01 th6 ~bove p,""v:i>:leo or R<>gulBtio!lS W. S""U1 Carol""L. 1 _. _..' 10 .•• .• _ ••• 3 --.- -'--'-',-

SouthDakota. __ ._._._._ .--'-.-.- _.••• --.. 7 :--.---:.-. 1 J .-~-:--:.:.: ~~~~:::~:::: ---~- :..: :~: ::~: ::: ::: ::: :::~ ::~~~: -.j~ :_~- ::: _:: ..4~_1··.· ':-:':: 

Vlr;:iniR V,=.v,..... .•• • •g __ ._.__ ••_._._. ._ 47 " n40 I. _. 113 '"I· 4. WBShin~ton .. . . __ . •• _ 49 _••• __ ..• 1 1 

WostVm'mll _.._.. __ ,_._ .__ 2!l •• _. I 3 -. 

;~cin,~ -:::I'-~~' -d-~------- _t I ..' 1	 ~- --- :::'I"-~~- ~213_ ..~- _1_ -. • -of - TeW.. r.n eo 7 35 II 4,7J::'f1J1 ~1l:I5 117 31 3 '!,3,2 'G 

Re-ne'wal~; 19i?5 

V.rmon!... 

Virglnia '_•• _.' Eu,,· W""bin~on,:;_.~	 Stille P Q R Slon ITntal West Vrrgiruo __-.-:1 DermilS Wisconsin ­ Wyoming._ 

TotaL. ~1:~~:::~::::_

8P('-1 A

'-'!lis 

I .1' I-I :BI c Ip'iE1F HI :R: -I G I 1, :IS

-- .-" II"~ ..-	::: ::--: -.-. __ ':::1::::11 :--.: :::. ~~> ;1::::::::' - 1~ *~~:;:,;,~:::.:: .. _.-.....It ::: ::: ::: :-:: :::::-:::::: :::: __ .~ :::: '''i ::: :::::::: 1~ Coll(o""a_ r. :If.1 lZ 4' 1 2 4 1 . . 1,6/19 Zl 1:1 3 lY 1 _, __ .. __ ?,GBIl colorado._ .• ••• 1 6.:._. •• __ •• __ ._•• _ 22, 3 __ ._ 4. •.• ·~o

conneclkut, ••. r. '4 __ ._.• _ 2 "_ 436,21 8 2 __ •• 2 .1 '" 

Delall<a,c .•.••_ 2 2 .. , .•• _._ ..••• _ 11._ 2 ..._ 1 •• 8 

?d;~~:~~:::::::: ::::: ::-. 1; 1~ ::: ::: ::: :::: :::::: :::::~:::~ [1:::= :::~ :::: ::: :::::::~[:'::- 3~ nline;s ... __ ." 25 10 '18 2 5 :I 5 .2,H;4 lY II t 3 ]0 ••• ' ._. ;ZI9 Q	 !, 1~~.~\-O-~-::-:::::: _3 ::: ::: ::: :::: :::::: --"88 ... :::: :__ . ~I':: :::::~:: 1~

~g~~-y_::':: __ :-'20 ,-~ ::: ::: :-.- --iii :::::: -·-~~ ~1·-2 ::::I--i6 ---:':-- ---.- 3, 3~~

'Iii
 
I 

II 

lll,'"!

182 REPORT OF COMMISSIOKBR OF I:"TERNAL REVENUE 

TABM1 85_-PERltlIT~ FOR NONBE'"E)tAOE ALCOHOL 15SU"ED, RENittrEn C
 

C"ELED, REVOKitD, AND NEW AJo'D -RENEWAL ApPLICA'rIONS D[5A.PP~O~­

YEAR ENDED JUNE 30, 1925, BY STA.'rES AND BY CLA!;BES--CODtiDU~d '
 

Perm,it,; rn'<Jhd 

Stale ~~I~_'_I_' ILK L~ AlllSka •• _ _ • •• _ _ • •• _ • __ • __ • __ :-- __ ':••• __ •• : •• '.. 
 

ATimnsa,s .-.- ---.•-•. -------.- .-.. -'.'-... 12 I 7 31 )3 .•..•. ~~
 

&~~-~2='~-t~=1~~c 1
 ~:I~h:iseii< -::::.--:::....--:-::.::::::::'----:::: :::--: ::.--- ag <If ~~_ __ ____ r~

Rhode~,Jal!_n------ .•-- ----- ..•.. -----•..--:•• 1'---':.__ ----il -.--.- ---·1·----· : 

l~;:"im:::--':,::::' :~,:".) "J" T'·'I··
 11
 ~,::fU~r.~i'.;;.:::::::::::::::::: ::::::::..--'" ....~I... ..... ) 8·1 :::' __ 1·· 3' ~ l Wistoo.;n._•._._ --•.•••- -----.••- -----.... .•••. _. - __ --' ------;2--;----;;ji 

T"taL •. __ ••.. •. _•• •••• __ •••• g 1 lU J,I4G I m I'_ ' , • 

,

i"

I','f 

,e":, REPORT OF COMMISsIONER. OF INTERNAL REVENUE 183
 '~" '(.

A~: TABLE 88.-PEftI.nTS I'on NOl'.11I:VERA.OE ALCOHOL ISSUED, R&NEWE.o, CAN~
 ,~; CELED, HEVOK&D, A.ND NEW AND RENEWAL ApPLICATIONS DJIMPPROVED.
 

'" YEA.R EKDED JUNE 30, 1925, lIY STATES AND IIY CLA81UJ_CoD!.ioued
 

Renewal upplicaticm, disupl'fQVed 

,~. I ' \~ I:~,~ I:~ III~_~~~',~l T'~
 ••• .". •• J _... ••••• ••••_. __ 1
 

Cn\ilornla. •• _._. • .•. 12 \... • ••• .. __ • 10 25 3. •••. [(I
 

Colorado ....• •• :•.• .. .._. ••• ••. ••• 3 "_.. •••• _._.. 3
 

COD".c1icut .••• ••••.••_ •• _ •• _ .• __ •• '._. 1 I .. ._. ... 1
 

Flondll. __ ._•••. . •__ .•••••••••- •..- . 3 •••. _ •••-- "1'" .... 3
 Idaho_.• •.•• ••••• __ •• _ ••••••_••••• _ •.• 11 . 2... .••. _ •. l3 

i'"

~~;:/::::::,:'·::i::::'1 :-:.:: 'I 'i.~. :::;: rt 

Mame•••• ••.• •.•• ••• __ •••. __ .•• _•••••• _•••. _ 1 ••• I __ .•• •• _ 2
 

MarylMld.... _.•• •. _._ •• ••• __ •• • ,_._,_ I 3 1 __ •••• • _'.
 

MllSSachuseth•. _•. .••••• __ •• _••••• .• ••••• __ ._._112 11 ;'J I •••••• 4
 

MicbigsD.•••• •• _._ •••• ••• •• __ ... _.. 1._.. •• _•••.• 11._ 

a~~~~:: :~~~:::~~~~~~~~~~~:~~ ~~~~~~ ~~:~~: ~:~~~~ ~~~~~~ _.J. -..-; :::~: ~~~~<::~~: ::~~~~
 mge~t;i~~,~~~~~~~~~~~~~~~~~~ ~:::~r::~: ::::~: ::::~: i -':i~: ::::~: ~::::: ::::~: ::~~:
 ublo__ .•••• __._•• _._. __ ..•_••• _•••_•... __ .._. ••• __ . ~6 1I (I _•• I • 

Total•••••••_. __ •• _••• __ ••• ~-----")21 4 :: 172 2,16 134--~ -----M"r12l(;32 

~I4
 


 'l~
 U 

II
 

:11 

II:
 

I
 

III
 

III
 

iii
 

III 
~p~ .:R.lj:PO.RT Of !q9.MMHlSIO;N~n O~, JlgT¥RNAJ-" RF.VENUF. 

TABLE 88.-PEIlM.1TB ;FOIl. NONl!F.n:RAGE .(\Ll:unuL, lsSUE~, ,fu.ll:l;Wt:l>,. C ....I

'.: 

_, eE.LED,- ~,EVOKEi), ANi)·NF.W ANi) ,Rl>N.~:~V"".L ArI'-',lc....TWN~ DISAl'l'ftO'E 1 YEA~.ENlr~D.J(JN;Jil.3Q, 1')4~, ~y 8T....]:};:> A!'.D BY CL,ASBp;-Contitlucd - _...E, 

", Cancelea: 

StulAl S.l'''"" 1 A 1,1' K 1-" 1 -----"-,r"" 

)'-h'5\;.". A>,"'",........ ••• ..1 ···r
 ._.'.. , •••• K]1 'AtJ..~na__.... _._. . . ... .. . 8 

AtIHmsllS_._ ••• _•••••••••' ••• • ) aa I 27 _ 

, Cal'fornla_ ... _... • 2 _. 31 7~ 26 1,,',·,,1 ' COlmado ._._._•. _ .•••" ••••••....•••••••_ :lil .4 _-. ••• __ ,.. C~nI1oot\cuL __ ••. .•• 91612 

Delaw..,.e ._ ._. __ ._••_••••••_._....·6 1 •••• --·r•• _.': 

?d~Jt~~::::~~~·:·::.:.::.1.:.:._ :::.: :: ~~- ::::i: :::::: :::~ l~d~~~a __ -.._....1. :.. .1:: 4! ···-·5· '-'-TI --"'1 --···1· "CO"_ 

lowa ••.••• ._ _ •• _ -Il IJ ._•••. 

~~~:::::::::.i .::: :: fi;l.~.:: r')I~::':: ,-­

Ma,ylMld_ "1 __ ._. 1 1 ,2.'> I~ 2
 :M=\,chu.ot~ .....__ - 3.'.-.__ . 5 J02- 3~ 18 .-- ~·I--·--:~:::-:---··-·
 

Sl~E:~·~~~~~~~~~~;;I~;::::=:=:i: ~:~~;; .~' -= '-~: I'I;~~;~~ -·~-I~~~~~r~::~II;;;,~f' Montan3 ;_, .- .••. _•.••• " .:"',' --•.••••••--;;.1 L ~: --;--- _c_ ·:··-·1..··.-- '-i--~:

Hi~~;~~~,-j~;~~~~ :::::: :::~~~ :...~- :::::: ~- ---] '.'::~~~ ::::i' ~.~~~J::::: ::::::1::::: 

New Mexico•• •• _ _ •••• __ _ 2 -- ----._ •• , Now):".d<--. ...... 6 1 1 ~ij;';~ 2
 North ComliDlL•••• ------ ...- 3 37 __ .... 1'1 -- ---1--'·"1"-"'1' '-','
 

, 21.._.•:' g~r~:~~~~~~:::::::::~~: ~: ::::I:::::: :::::: .. :::.~: 1

-.--' '1:::_ ------,......" 

OrOllon __ ._ _ ._.... 17 

Pr.nll8yl<ania.•_•.••••.. _. Ii 1 87 00 - -,,' ~'i ..... 1_ ••••• 1•••••• 1••••• _1 -----,--•••• '" ~~r;dol}~~,;X.:::::~ :~::: _...::: ..:::: ::: 'r 

&lmh Carolina ."'_' ---- - •••-.. " 

Tenn""""'_ 

Sooth nnkoto••_•.. 

_••.••• 

------ •••

_ I l - - 4\0 ·'JI:::~~:'····" Tm"" ••••. _•••••••• • __ .•,••••_._ ._ .••_ 101 

Verrnoot___ .•••. __ •.. _. -.•• _.••. _.. 3 1 1 2 , Vi'~inia .•••. _•••••• _ H H , ~,:~;;::'.'".~c::::: :::::: ::::::1':::::: ::::::r 'j 

Wyoming" --- ---- -- .•••. _ •• -••.••."'1""'· 2

ToW•..••.••• --11---W1O--W1~

REPORT OF COMr.nSSI01\F.n OF J:KTRRR AI. REVENUE 185 

• 

nJ>lti<:t hJl,rro.t Cool, Tot-al 

I < 02881·_211t__lS I .----.:.".~.'"
-_._­ -- -

.TABLI'l OO.-ElrPF.",'f1I;:l! OF TilE ISTEllNAJ•. HEYEXUFJ SEnVICT-, FISCAL Yr.MI ENIlEp JUNE 30, 1925 

A. DIBllURSE.'ItF."T5 11Y COl,I.ECTORS oJ> ''''<TF.RN'AL nF.V~:NlJ~:

1'oLnl 

1111",-.,11,\. 

ncon. 

Buppll••, 

""' cQ1l1.'ment 

Tclcphono

serylce 

!;nlnri"" or colll·"lo'9, 

<l'-null"", 

c1e,", .t•.. 

. -_•• 'S'IlllriesaIld ex~"rMII('(1orsorl"tern.,1 r.wn"·I ~~--C-"-",~-'"-.-'-"-"-',"'-.,-'-..-'-"-'"-"','"----c-­ __ 

Bnl"'lf'\O 01 Snlerlc<lof I 

."ll"""ol'W, gaUge,.". Trnve! 8,-11u'o 

dellnL!.", .loro­ ••t"'"..... "",I !IlI!a rlrt~9, el~. keepers-ctr. 

Appropr\lltlons............•.• 

AlAbama. _..•••••••.•_•.•_•••.....• $97,252.41 151220 '$<1, All!. 20 $12. 80	 f4,2l'Xl.OO $.1M. P5 $.S~.1. toEl $107.10 IIIO.3""_O~

Arltone..:••... : .:._____ .....•...• __ liIl,05.'i.84 7,r.tl2.M .",,, I :bl2. {IO 74,. ~t 170. 7.l ••	 fl.l, "'~, 00

Arkan'll!. _•... ___ •••"•••...•. "_.' .. 103.423.91 23,0027'1 130,05 --·I1,-ilit,·.ji" M7.70 498,10 2:W,1),1 IM,OII.no 

lot CalJrornlR................... __ ._ 325,188. 47 "ai,-i.i.:i:ii· 2~.1M. W "$ .....~:-iffi.-:i4' :::.;:::::::. 2213.26 3, 130, ~J I.mo.~ 391,004.00 

61b Callrornl........................ 2\15, 989. 55 8,aOO.02 H,898.H lld,17 31,378.91 13,988.32 ""'306'-00' Z, 353. M 1,712.BI 807.75 3:8, 37.'- 0,\ 

CoionuI" .•..•.•.•••••••••••...••". 130,264.89 10, aoIi r,5 3t.30 llO2. 30 1,001.78 , =.~ 149. gill. CI

ConnecUl'Il.. ,..................... 212, 072_ fCI /l, R74. 4a 216. "'~67 ...... "i(ooo.'fll'i" \. Oil. 21 I, (\00.:1-3
 •• ....iLjQ­ . .. ............ 3.'\[, 9'l 1.1, j3
 

Florkl•. __ ..........•.•.•••••.• _._._ 1\2, SI.... 02 ...-_ ....... J5, 101. 40 8(1.80 ""'4::295.'75- --_. --_ ..... 6,0. ~O 389.21
 DelAWM>•.• ....................... 311,030- 33 ---------_.. 1,431.35
 

OecIliR............................. 121,574.05 ...........- J:l,GlO.6! '1.072. :00 

ll.lrlliJ..••••••••• __ ••••.•._•..••'._ 45..494- 33 ----------.. 7,l107.U idaho••• __ .....................__ •• _ 51,1lb'J.70 i,WI. 'l5 ·..·..ii:so· """'Wi:~'

Irt llllnol._ •••••••••....• ' .•...•__ .. 751,161.88 "C(1i56.'i,i· 17.lI9G. 2'l 130. JO Ib,3t... 62 

Illinols __ ••••••••••••••.•••••'"	 2M, ItG- 0/ 5, 011l.1.D 2lI,410. TI 

2Il5, 0/2 'II) n, 50S. 1S 21,~M "''' '. 164.2\1 '"	 ~" "'"'" l~~~:::::[:::::::::::::::::::::: 160, 055. 35 am 23 O. lr, 118, 892. 91 

K.1l!M............................. : 92. g(J6, 10l Oio.M ~.ro . 73,773.83 

X",ludo:y......................... _ ·1l5,1I'.!1.1~ '-'i8"oii'fM' 3, fJ84. 41 ,.... 76, 32'1. 01' 

LouW.IllI-.. ..••••'...............; •••• st, 2'1"- 08 114, 168. \Ie 35Ue, i,li47.14 47, 71n. SII 

MBI"" .........':................ '•••• 35, lm.2. 75 M.~~ 37. 112 63,570.10 

Morylnlld ••• _.... ,,~ ••• •••••••• ".. _ 0,043.10 ..3~;Q.iii:6i· 3{O.01 3~.1. 17 286,018. M 

•. M M'llI"h"""tl>••••••••• """"""" 7,188.00 13, H3. 00 3~.~ IW,65 556,366. 28 

;. m Mlehll.n. _•••••••••••••• " ... " ~4S9.ID 1,5117.05 "M '. 1!I9. B7 278, zn. !.S 

" Itb Mtchignn ....................... 172. 24 '.W 117, 098. b.~

· Mlnn~olfi ........................ _. 6,100.67 ----'_ ....... 81.W Jn2.55 243, 92.\ f>8 ''"'''' Mi39l<islppl .........................	 ~,200. 00 127,51 30.70 77. M5. 68 6,00J,00 '''4:;ili~'-li~' 141. I~ 4,25 11l!l, 20-1. 22 

0.200.00	 &11.25 44.19 116. J()5, (08 

............ 452. 74 3S0. ro S~,400.09 "

;{[~~!~~~ ~.~: ~~.~~.~~~~~~~~~~~~~~~ '""'00	 '" /.,800.00 40.12 84. :0 1'l4, 624. 10 

;, N".d.............................. 4,IlOQ00 -.........- . ............ no> 27,liM.99 

New B.D1P!!hln!•••••• " •••••••••"_ 5,200.00 t.ll 78.037.00

....'" lIJt New Jersey._ •••••••••••••••••••	 ··"4;89t.:iiIi·	 "'$ ............ ". 97.!128.8\l


., N,,, Jene)' ••••••••.•••..•••••. 3,048. 00 ..... ............ 340.{l7;.OO
 '''''..	 .-..

.,

'''i;~~' 6OO.7!1 43ll. iJS 

.. -.- C:J2. 05 1.163. U 2, 010.00 lW.1l. Os 1,1&1. as 

............ 7,520.00 t.M8.:I--l 3,455. 50 

------------ 15, IlOO. 00 1, 3111. ~7

1.135-.00 ,,,,,ro 2, "'$23G. W "31,"865..-4:0' I,ROO.@] I, ISIl. us 3,610.lH 

8. IlOO. 00 W2.S~ I, 0!lR U 

20, 100. I~ ............ I,M4.IO I, ~69 03 "'_w 

17,002.04 ..- ......... S9& II,
 l,O£~ l\, J71. 30 tll-l.~2

I~ 05.l. 05 ""'300:00' 2, Il62. 37 13,1343,;"1 

14,115, M n,54U\7 7. R98. \Ill O.!l-l:l. {; 

10, \137. Of 1, ~40. 00 1,387.11 2, 2G4. 49 

12,441.37 ll:/O 20 MI.63 

IlI,tH.23 2.107. " 1.200.08 13, i4n, 62 ·"?,"i.i;w· ~50.00 l1li7.13 13,687, n ............ '. I!,~ 1,714.00 

13,593,26 7~.~0 I, \l'lO. 41 l~. \61, &0 -",j:i:oo:oo' W3.40 8f06.00 " 

17,OIll.llli 780.41 1,853.91 

4,099 :13	 "'s;ooi:oo' m.llS 210, Ii6 7,713. ;3 

5,Sta. 6Q ·····iCMroo· 821. "'.~W- 1.113.84 "'w

I m~ lJe, rMll'l 10,058.45 st015.GI 3. :us. \10 5, 651. 36 1, 548. 85 tOl2m :'8 

~,800 00 H7.g.\ ."'. '''''' /I.'l; 987, M 34, llOO, ~~ 068- 77 7, I)S8. 82 717. 7~ :lOO, 444. 8Il 3, 1lIlO. ro 2, 008. IS ~,767, V I,m. 7~ NJ2, ~2,1.. 2tJ .~. 800 00 2, O!ID. 00 .4,157.53 363.YJ 1.'>8, 91\(1, O~

1, 800. 00 J. 450. 73 2, I~S, 7r.a, 39 2lI3, om. (~

"

1m. 20 M2.b.\ .3,322. Il 412- 1~ 10.\ llol.l. nv ............ 1. I 00. S.\ J,(,4).OI 339,88 240, Mil. M 1.114.2.\ <140.07 Bro. 16 1\1.\ 41lO. 5.1 "'6"100"00' :m.30 610. 70 >n. 78, ~3l.lIIl

-........... &'8. 10 40\\ 24 217.2'J la., ",.M ............ 54S.U 112.25 r.4,\ 711 J2O, 770. 61 

···~'4:oo..oo· /.al. 7.1 3n.61 2.17. e~ 11(1. oro. (III

!, 753. n 316. 51 7il1l. • 3tS,Ofn.Oll 

1,:lOG. 00 I, 200. ~O I, loa. 79 ,~ " IT!l,!7I.ti ". 1l.~10 ..., ,~. 132, !iIIQ. 8ll lJ,.3~ '2S 4, moo ,00<" J,&'oOl.~S 4stl, 187.13 

"''''iili'oo' 5MB7 132. In """ 137,I98.SO 

1,111. !l9 :l,TJ3.27 6:i7. tr.! 400, 534. 32 ............ 4G1.11:1 3711. (,8 17o,M ltI.OOz. 77 

''';;800:00' 3OI.lIlI 31,1. ,fj .... \l8, 342. 'llII.ll.~ Sto.43 Iss. II 117.1Jn ~7

----­ ....... 7117.15 1, 23\1. 'llII. 11 1S1\~17.01

1.4~1.07 783. 2\1 344. ftl 211,4711.35 "ii;iioo:oo' ISS.!>!! i, 403. 2'l I, 13t. 4n ~1:l.41l8..18

............ ~ll. n5 67~. 48 137.71 7S, U137 3,~ ~~ 224.61 1:"\ ~I AA, ~'1.11t "i:i;iOti.·t.j· 

- ........... 1,:\61. 

I, 102. llI! 

30 U, 384. 700. 83 7,\ 

1.Jnl.m 

m7. t2 218. "'~~ 1111.83 ............ 1l'iJ2. 30 7e(), 02 :I~~. 2j) IM,7Sll.M 

2, 1>88. Il8 1,21)(], 80 71S. ~B 3ll'i, 'lI8.lD 1l,4iD. n7 1"T-iOO"OO' 2Co3, ao 2~2. 16 lid. J8 nD, 00'1. 3n 

322, lOO.!4 7~, 018.:Ill :2_, 8lI4. 65 39,263.6:J ... 132. u;, M , 

· 

N"w Me.:rrn••••••••: ...............
 t, rlJO. 00 Jot N~w yn.k...................... 10,410. 07 

:M Now york..............,•••••••• 13.30U2 3d New·York....................... 7,371.00 Hili N l'W l'o.k••••••••••••••••••' •• 0, 486. ~7

21st New 1'",-k ..................... 11, ~25. 00 28th New Y Ofk ••••••••••••••••••.•• 

Nortb C....diu................._•.. 5,800.00 '""'''' .\ 023. 00 ,~OIiJ~i~.':":~ :::::::::::::::::::::. r,ooo. 00 . lOth Ohio........................... 6,600.00 11th Ohio•••••• _.................... IStb Ohio....................._..... 

Oklahotnll•••••••• ' ••••••.•••••••••• ""M ""M Ortll:OIl '."" .... ' ...................
 '"",00 lrt hnDllfIvr.nI~..............._. __
 '""'''' i,ooo. ro l?tb pen:flyl\lllll.................. '"",00 :l3d PonllSy v.nIB•••••••••••••• _•• __ 6, 1m. ;2

Rbod.I.daI>l1..............._ •....• e""\b C&r<lllnB••••••••••••••••••• _ ~,200. 00 '""'''' •!loDlb JJUOIB......................
 5,00100 

TflI.O=..............: ..... '..' ..
 lJt Tn::&!. _•••••••••••••••••••. _.•_.
 6. OOJ, 00 '""'''' :til Tt-tfIl............................
 6, OOJ. 00 Utah••..•_....••••....••.••........ ,\mOO VlT1Ilont...................... _•• __ • 4,800.00 VlrllnlB•. "" ...•••••.•••••••••.•.. 6.625.00 Wllllldnll1on ••• _••••••••••••• _-". ___ r, 5OIl. 65 West Vl.l:!nin •••••••••••••••••••••• ~,OO2.{II)

Wlwmsln •••.•• ' .•••••••• _." ____ ._ n, .\{\5, 01 

wyoming..........' •••••••••••••_
••~~~,Wl.~ · 'l'ntllL ..•""""""" _.••' __ 3, GJ,,1, llM- , I

"'R-,'OO7,'W' 

6.6&.'1.06 

~,27~ ()(i 

r, ror,l. 7,1 

4, \Ill;. ~7

- . --, ... ---. ............
 

---a;v.i....­ - --........
 .. --987.'i5' ..... 

--,7:004"92' 

--ii:lii"iii" 

.. -- - ---.­ ............
 .........
 .. -- ~-. .. --..........
 

.. -. .......
 -... --- .... ---""'''.. .. - - .. --'. --. .........
 

1,663.00 

5,'HL511' 

.._-. - ---.. 

3.'13, n21. ~u

~~1.1l'I >OM 

·"·-i.iO:ft ............
 6. ~2

40. n,l '" .........
 l.'~. 7n ..··..i9:.jj· 13.97 

... .. ...... "~.i"4ii· 8, ,,\ 

16, ,6 

100 (It 

410.17 13.7,\

m", 

.." 3.74 101. 24 \U\(I 

4S.75 7t.07 ............
 .. 105, 2;J -.iGti:V4' 3t.15 ''''' 00 7. ".M2:'3. 4G ""~t.lS 161. O!I . b:!. 71 "'iii.. i7' ' ••.•iiOO:iI8' 

·j)j4.47 "'~ ~.~

211. C2 67.76 

""-ji"fi5' ""'''.j:ioij' 

i2. 10 r.~ t7 Wl, TI ~63. a6 52. R2 ............
 772 117 2.00 3, ,',,', .11.M 

225,1<3. :'1 I I~,~. 7~

~O, ll.'l.1.. 2\ ~21, r,:lU. I~

{/ill, 9G8. 00 .1g~, 21n. .. ~23, 1l811. 86 lM, 710, 77 

2'2(1, nl)B. 43 

159,078.79 

lIO, ,'>32. 711 147,613. 2() 

107,C(l6.49 

1l8. 743. 78 31f>. 7.'4 37 lit, fU Il'I 

llb, <142. QI 

423,321.60 

123, 481l. 42 

407.1r.1. 7i SJ,,1l3I\72 

82, 51a.:.tI 

"'''"'00 

)30, 733. 30 

J71l.4m.71 

167.4il.M 

67, 72ll.~

M, ~52. 82 

172, 102. 84 M, 149. nn HI, 2IlJ, 60 ~I,ioo.g.j

11, 122. 4~

8, 072. 01 

5, niL 11 

1l.012.00 

1, 18ll. 11 ~,7411. 87 

1~, 001. 2~

1l,0Il'l- B. 3. 7(1l II 

'no 008. 08 

6, 1127. 31 

{, 3llt. US 

il, 433. 4" i,il4-l.71 

14, 2M. gS 

31.138. Gi 

n, 222. 83 13, 11l'l.81 

1l.~.77

17,45ll. 11 

2, 2ll2. M 

9. nul'/ l:l.2ll1. 71 II, 1~1. 67 

2b, 413. 00 2-1, 11(1. 01 

4. cal, '" S, 017, 7g 

18,00(1.36 

111, B:lt.l'.l 13,616, iI4 

30, 0::::1. 02 

M5. CIa. 7Il 

004.42 

11\0. 31 

724.09 

m.~

172.14 

214.4G t,371.111 ......
 

";s,~

4'•. 17 788.01 

3U.35 

5111. 21 

217.114 

1,709.31 

2, 141l. 50 933,72 

477.17 

8~. rJ 

313 3~

2!le. ~"73 ~M.~O

:.'\ll;. 00 

,",00 

l71. 37 

. 230, 3~, lit 

41, o:lll. t7 

1:13, sro. 00 HI.27,UIR 

M. 1111, 78 

G.\ llO7. 14 e...,'l:\2. 45 

30(1, 3R to 

3M, 261. ~2

318, I5tI. ll!I 212, 473. (1.\ 

~1;~~~ Ill\, ~I(I. 04 

:lolO. J~(I.:Ill

1\4~, /.U 2(] 

:ICH. 4l1l1.~"

luI, I~.(}[J

271\ n71, 51 10~, (1.'1&. 00 

210.157.37 

139,m22 

112,ilOlSn 

lOO,/l.!ilI. M ll9,8lrl1O 

02, MI., 30 

_.7 "" 
TABLE OO.-~XPENBES OF THE I:-<TEll'l:AI. It.:n:SII~; SElln';r., FISCAL )'.:AII ENlJgL> JU'-:'" :.lO, !!)2s---Colltinllcd 

B. DI5'BURBJ;~n:}lTl; nY 1'~I}~RAI. PROlllBlTlO:,,> DlIly.CTOn5 

AplX"'pr!nUolI._ •• _ -••--------....---....-•••--- ·1 

Bn'.r1tn ~l

~.ln.I.~ or ~I""'M"'. T.~.,.I ToI.,,1 ng.nl.'l" ",n",hnlt'" "I"·n,,. gu~,d~

clc.k~, .L(,­ In'tl',",n.o, 

12I!O.OO _••• _ $(01. \10 $llI.1.28 $], 12[" 30 ~71,st7.~2

___ ••• ._ $60(100 4, 42cl. 44 71,100. 00 Al~bwn" _' .• $48, OlIO. 01 ~21, 7M.03

AIIl!ka	 ..•.._._ • •.. 10, ~20. 61 ~,572. R8 "/2.00 7.07 -.--$27.~S3. ----·i:3i:82~ .... •• __ 1,9-11.SS 600. ~~ 33Q.81	 1, O&l. OJ MI,311.M MilOIIO	 _ __ :l.5, 520. 02 18,910.37 711, 42:1. 82 Art...",.. 1,4~0.00 J.Oll2.M ZlI.03 g.~1. 1'3 .........•.....••••••.•.... ' _. __ •__ ..
 M, ~8Il. 28 HI, 7SS. M m. 7~ 2, II:!. 19 20,073.011 ---ii;44ii:i5' -_._-_.----. 2.12, 32:, n GlIllfornln	 .. ltg, 100. II 42, 188. 82 --27;338:43 68J.8G =~

141.48 .44.13 ,,=M

COIIm'('Ut'Ill. •.• _ _. __ (";01"....,0 _'. _. __ • _ 42, '174. 50 12,000. 61 

M,=.17 :::::::::::: --'3;'300:00­ ",,-W 'llH.71	 2,~~' :SI.IS ~1, 307. %'l G,~I(l..S2 ·--·-232:08­ m. 21, 13G, ~I Del	 ro 1,113.00 lJI. i3 •..•. _._ ••• _ 15,876. U 3,500.14 'u riO, 107. 24 33,W3.21 12, 613. 30 :::::::::::: .--i;500:0(1	 '~M 1.W2.\l-I 5li.OO .----_._---- MIl. 15 fll>l1<l __ .••••••• _•• ••• •_. __ '''~ 2,o:lL9t; IM.06 ,,.~ l1li,037. %.'l Uf'OI"I\n __ •_•••••••••••••••• __ .... •• _ M.095. 38 31,'221.00 "." .._. :: .----ili2:iXl 5.~ ~7	 I. \102, 68 --_._.. _---- -----_._--_. 47,4n.84 U."'lIii.. t<llh<J _••• .. 

__	 . ...•.•..•....__ •.. __ ._ ... • _ 32, 

32, Z!O.1'3 

I~ 52 12, 

9.09i.711 

oI6ll 02 1,200.00 ="'	 173. 75 ~.73 1,2OI.g? '00 --._-_...--­ i4,!lH.M

2Il,-&lU7 2, 110. 72 ,",,,, 20. 643. l~ 114.!1~ 300, $o:l. I

[1tdJ.D:I __ ••••••••• __ • _._ •• 

772, ~;8. tl\I Ll,U,7.77 --'8;roi r; tlllll'lb..•....•.....•..........•. __ •__ •• __
 ,noo 1,00li 00 ISll.:l9	 --i5.":i:i' lOO,13\l.3:! lla,31Ui9 70, S2!1. 77 1.371.6/) -------.:i.o 31li.QO ,",00 ----_._._-_. Cl,837.1t2 t __ ..........•.. , •• •. _
 49,768. 14 10,139.41 "M 

34,1)47. n 16,520.70 :::::::::::: ---i;i2i"i.ii-	 H6. 75 &\1.67 1!tJ. ~I ~I, ~I. 7~ KI!l.1IIlI __ •••••• _••• ••• •• ··---:G~-i2· IQ1.~\IJ .. ... _ 844. $5 2. ~7:" 77 . 7.75 200,881.35 Kentucky...•.•••••.•.. __ .... _. ... __ •__ 00, 2M. 73 as. 731. 10 8,MI.:lO __ • •• '. 407.20 17" twl 3,3'i'O.~ 11.89 -----_ .._--. 00.388.iXI Lauflinllll .•••.•• _•.•••••••• __ ._____ __ __ ._..... 61,006.20 ta. 4U- 13 .0 .. ._.__ 750.00 m~ ""'w 310. \III	 7.147. it 3re. \'0 loo.U8.~~ 51,8&\.$ a:l, 2.18. r,9 

Muyl.nd..••• __ •••••.• _. •.... .. MIIlII" ••••• __ _. •• __ 

~,037.1~ ~,4\1\1. 70 _ _ 49ll.7Il ~!.,'t $5 8, 043. 7~ l.~78, H 114,~.2IJ

M"""",hll..,tll•...•...•......-. •.. __ •__ • _._ Ir.l, 753. 98 1.'>0, 291. 06 20,871.18 . I, 35lI. 00 11. 100_ 00 1,0113. 00 Il':Q.22 7. 85.'\. 31 4.100 D4 :::::::::::: 20.\ 83'l. MI 

Mlrhll~n ._••.• •. _.. _ 8!1, 032. 11 24,4~1. J7 _ •• ••• ~,BOO.OO I, 878. J4 142. ~h 7, 776.~)	 131. OTO. M 

981. (1.\ hl8.toO 8.111.4~ 140, ISO. 67

311, 810. n7 15,11/\4.711

Mlnllelotn __ ....•.••••..• ._ ...• •...•_••• _ 106, S8fi. 53 24, 7:l~. 8a ..- --.-.. '·-i;Mil."oo-	 481. 83 3:M.211 77t l2 2'~51"''''~r~' NI,2IJ7.1( 

- iir,o:iIii- ~,300.00 I, Oll-\. 3~ b. 101. 23 4Il-.00 __ .......... jl~,Q81.01 ~i=J'~_':...·.:::::::::::::::::::::::::::::::::::: !l4, 12\l. 70 W, V,Q03 ',436. ="' 25 23.34 I, ~~2. 2h -----_ ...... 70, 2Il6. 97

Nnb.....kn ••••• ••••• ••••• ._ •• Mnnt.M........••••... ._ .•.•__ •
 44,13.\ Of, 23,870.08 414, !lll 2.',5. LO 4,107••s 121.00 ........... - 49, (89. i8 

Nnvnd•. __ __ ••. __ .. •• _ 17,1j,1f,.38 0,ilClll.!12 :::::::::::: ---"780."00­ ICJ3. ~o 1R.70 I,H4.3n 1.;(> 00 -_ .. _..... _. 29, .~.o. M 

New IInmp!hl _. •....• __ • .. _ 10,m.S1 1I, 8111. 211 

:>4,732.49 1I,;;7.G6 

21. 150 301>.0) '.00 28, 71111. 09 

76,8'03. 67 II,WiI.4G :::::::::::: "T500'-00' "'00 ,11. 57 I, 147, 8, 110. 40 2. 18~. S8 -----_...... 102, 1t>t. 92 

~:: W::700::::::::::: 00000 :mG5 33.11 lltI2.1G	 1l3, 85G, iIlI ::::::::::::::::::::::::::: ~7,MO. 78 13,liIlll.1l:I Nnw Y orl<••'...._. ._ ••••••• ••• __..._...	 2H1,17I.:l:l ~,814.an "i7;ii'.6:ii4' 37, 1311. it I, &11. ll, 142.10 10, 367. ~5 "'i'-3~"70' 2\14, ~7. 75 ··--··iii"61" North Cllto\IIlII 1,407.16	 195, 9RI. 17 •••• _. • __ ...... __ .. •• __ ••	 121,313.67 1~m62 =~ "---iOi-2rj' 34(" 2. HllM 88, 4011.17 

Oblo•. ._•. __ .. .. .. _..•_. •__ Nortb U.kOI.... .. _ ..• ..•... _.. •__ ••. 26,mW 11,16.',22 :::~~~~: ";ntf.~'	 3. 4T5. (8 --'·'a.;o"oo- ............ 1,101.7_ 2.1 :t 32S. ln, 318. .....
 !l'2 --_ .........
 Ol<l$'!lllm'L. _••••••• __ ._ •••••••
 121,MS,ll\I :10, IIl2. 48 __ •••• ... 1,1lOO.00 ,,.00 m.b! 1.07a.Gl 6. 3~ 112, lTil. b~

__ _ __ _ ~«9.49

_ 3\1,7\Y.!. 37 Ill, M4. 22 L34. s.~ :l21.43 H3.82 _ ............ til, lJ85, ;0
 0_.. _ ,=w

~~~tik~~:~:::::::::::::::::::::::::::::::::::::I llho<lol~l~nd ••. . __ ._ .. _ ' 

ROlltllOnrollnn __ 

~ollthDnkot" .­ .­

l~~~ ~~~: ~~.\i11\,41 11.4~1_4,' 2l\,~~.,.jI· l~: ~~t ~i ;'.'I11.,\l 

W.W"',I.:I 

~.~H.(ll

:11'. l,qr" 1~ 1" 7.,. til 

....••... ----.--•.•- -

::::::: ---j. ir,lI"OO' 

. " __ 

1, 1m. ~2 l~1f~ 001. ~7 2"7.60 4. rtl!\, 50 II'r7~:~~ fl!l(I. III .'IOI.(lj1 t>. ilr11. nO 2,~~~:~Y 1,"7~.1:J \\\.1.23 • _••• __ jll.-oiin"S!i, 8{; 

···--·"Z~70·" __ .. _."-._. 

2:14, 374. ro ~:l:r:ri:~~ M,2~1. r,7 

M.Q\l~I"

I\lllll'S. 

~6";;••.. ......•••_. __ . __ . . __ .. _._.. m7n7.27 ~I.OO-I.O.",

~".ll:"I1~

~;.7T".r.7 ······----·· ..·:i:ii,j..Oii­ r.-t~,(l()771.W 1~,\.7r;M:!.3n 1,IJf,f,_71 i!.~f,.\.~~

I!l.(l{)

Ir,lI" 1~1.~71.71jO,1 Mil fl<j 

tn __ ~r"lrol.~~ 1\1f.~.1\1 ..__ •• __ •••• 2,400.00 ~1O.88 .12&00 2.81\1.r.~ :100.00 --"'i;::;~i"l ~9:2.~1:1~ VcrmnnL ....• \·Jrginla__ _ _.. _ ~7,0Cf.1.2~

""'8:1.\.:14 

lJ,7!ll.37 

~1\004.18 • __ ••• _:::::''''-'72:0(1 lG2.&l 4[,'J.0.\ 8.21 

]/,7.l'II M3.05 

1,707.00 1'"'''.64 3.00 (2,~~.1l2128, 27Q.f,7 

Wa<hlng\On .. _ 72. 72 10. ~H. 13 2,443.61 I, 'il.ll. 32 001.(),1 h, ~7~ il8 OW. 04 10~,O2,'\. 23 

W~i:lnln ---------­ .. --­ 48, 7:U. 61 13.~"'i~~ ._•• •• 1,200.00 3010.31 119.1.0 71l3.17 nr,W r>l.9'l1l_4~

w n _._ ~.030.~1 W.4nl.7J 256.00 V.7IO.&4 !lSI. 18 858.94 2,003.3'1 44_72 llIl.U7.5lJ Wyomlng_ _ 

To!a1 .............•.......-. _ 

•••• __ 21\ 11\.5. J~

!,:w!,'r-I.liQ 

In. IU. 0-2 _ 2,400.00 3&1- s.5 

0IG.3l'11.Ot I 214,'(;v.49! 160';, I(lJ. 2lj I 33,74S-3, 

319.00 

4~,767.79

007. ~2

107.\I!lI.82 

•.., ·--··~i;

4;>'0.\6.,4\ 1,011.71 

40. J4G, n 

~.lIIl6.():(i.01

C. DlS'BUll.'lF...l r.~T~ R\' Till'. UI1"DU RSI"O CLER K OF TIlY. TRt:ABU II Y DEPARTMEl\T, BY BUPF.RVIAIXO AGY.XTS, AXD DIRECT f.:E'M'I,I!M I!wrs 

TRROUOH OFF[CE OF TilE COl\IPTROl.LER OENER.-U" cn'lI, DlVISIOl'> 

l'llrcl:m'" Telephone I Snpp]jffi StntlollCl:!' olo"iden"" Frelghf!lI1d Sei1:ure nn<l AI'Prol'rlntlon~ Ob)""! drnwn rnr Tolnl He.lll lind Bnd ,," nlld ",1,(»,- ",p....,. ,..Ie lel.~,nph e<}uipm"n~ lorlmlng lonco,," 

Bnlnrl.. llnd OI[)<JII",,~ 01 ...... . •. ...... _ l~, 900..1~.

"o1l0"~o",. "ie,
 $8,701,474.04 I, 1m, U(J2. ,8 $01,301. m
 5,2M. 76 ~l, 173. n ._ •• 10, [fj8, ONII. 21 !21, 39a ~~ $2.1, 884_ ~~ ~2,.108. ~l Oolleciln~ tho InLefllnl fAgrntll Hl"pOCtors ",venuto nwl "Ierks 2:2.W?_I,{l 11 ••'lOO.AIT.".~1

EnforocmanL or lila nM-/ nnrOlln olpellS""_. 10.11.111, OM. 86 1~9, ma, M 11, MIl. ~7 32, fiB, 71 11~,91'8-17 1lfi,~M6i 1\ 82:l. 00 

2. A13. 7ll1. ~9

hlblllOn acta (prohlbl. "peciors 

I, !WI, H1 72 647,r.oo.2~ IU,748.41 1l,002. 39 ~2, BOO. 83 ~'t 74 112, 114. S8 4" 1Cll.!>l roll" ond nBUOllnl pm. Agent. and 111 • tlon part) Burroll elj)CnSe5 __ 1,.000, M2. 19 2.\I,I(:!.OI • __ ••• •• 12, 191\ ;; 19, IllS. 00 M, G71. 211 1,71".2'J H,1I40.ll::J 1.33.1.7M.~ I Enlo","m~nt 01 tho nll:'°l I 4.620. 04 Il, 022 ,0 3,101.00 mn QIt3. 1T."lI. 7.1 colle nnd neUonnl Il'o- AgenlS nnd In- 675. !l'. s.5 24Q, M~. ,21 

blblilon PleU (1Ia=tlo ap<'<'to'" 8,(;7(1.1., •• _..... __ .. _	 I,OOfi,M ?l,47~: L~:~~~J._:~~~.:~. 1~8, ".I. 02

s~'2;, 011100 Commts- .~~:~~.~~~nsos--1 goo, 3\10. 84 

us, L17. .......... J.IO'lIi5
 

.... . 1. _ . ~.300. A' 

slone. 01 Inlomel Rev­ enUe. S!linrree, omro Comm!,- ._. __ . .• • 1.813. roll 

sloner 01 Inlernal Rev. enUe (relmbursnble).


Collectlog thn Inlernnl ._.... _..__ e, 2[7. 49 lWl.71
 .... _--_ .. _­ ... .. 14 ~&I-!I!! 'I B-l11~

B=~n~~n~~~~l;~~:~.d.): ._"	 .. 191, lt88. \l4 4. fill, 00 97.~:l2. 20 --:--:,,,,.:0 ~~ l·c·:"o·c~~:;c;=;I-· ·,;=;.-,~:;:·'~;C·I-=':: ",,:' :::.-::'1'::::'::':':'::'·'::+·-·c··-·c~::::~"·1 ~: 487. 10 

___ .- 2-1, Mil, 93G. 2(l 2, ~81. I:lf,. ~2 lhl, 14:1- 10 81, 100. ;.~ T_",_"_L_'_·._._••_._••_._••_._.l._.•_·._._'_.._._.·_._.._._.·_1.. L 1 --''- ~_.~7_1.~ 1';(\.7~9.\12 117,227.98 S7,26G.52 [II:),:w.U,2ll Zi,810,~0;1

...... .= 
.$ll,ll4~.H5.98 fOCI,3aI,~91.:loJ '1~I,885,41~.ro

100,8'11.20 

1 

-

Total JQ~ 1lf)<'1 prior I 

rnn'" 

11l"M. .n<l prior 1II2~ orlll p.-Jor 

ye,,,, YCllCl!

'"" Prior to July 

1, 1920 AppmpriBlions 

~l::::~\~~ i~~~:d~\~~~~~~l~\;~(IPu.;::::::::::::.:::::::::::::::::::::::::::;::::: _.~:~ ~._ ~~ _1.-'. ~~,_~:~:~. '$t9,~: :i 

1Rc!'<'ymenll; ex""eded d"bu""rm~nti,
 

, Inoludc.ll '17,777 ,(H2.4~ ,clund'<l B:l U25 116r ~.enl tux rednctJon 1JJ1<l.r proviBlOII section 12, reveru"1 Bet, 11l2oi
 

• 

." 

J"J" ffi ~~~~

8888 

rolil

_., ... "", .".p,~'

--,.. 881; 

" 

, 

, 

: : 
192 REPORT (II' CQ),(),I1S'>IQXEH ali' 11\TERKAL IUTENUE 

IMPORTANT DECISIONS OF THE FEDERAL COURTS IN
 INTERNAL.REVE~ECASES .
 

AD~II;\'"ISTllATlVE ,"~D rnOct:DURE 

United Slates v. Farmers Q'nd jJfn,nu.nics' National Buw,: of PhiladelpMa.-Unitcd States District Conrt for tho Eastern District of 

Pl'llns.yh·!mill (4 Fed. (2d) 140; T. D. 36(6). 

Ser:tions 250 Cd), 1308, ond 1310 (~I) of the rClCllue ad of Hl21 

l'onfl:l' Ll\1thority upon tho Commissioner of Int.cl'llul Revenue to 

mn-ke exfiIninilt'lons of books find records :md t,o require the production t.hcn:of. 

Under section 2."iO (d) of the H',CUlle act of 1921 the C'ommis"iIHl(,l' 

of Internul.Revellue may (,x!lmi~e l)ooks find records in our <'usc 

where tho period for determinatIOn and :lssessment of t,hc t.IlX h:.Js 

not expired. 

Joseph LlWin et aT. T. U1I'i/,'J Stales.-United States Circuit Court 

of Appeals for the Ninth Circuit (unreported t.o dak; T. D.3726). 

The usc os evidence in ll. erimilJ/l1 !lrosccution of hooks and papers " 

which wem sllITendered ·wit.}lOnt oljeetion to an intemal-re'Tenue 

officer actjug und.-r 0 legal senreh 'Wl1lTllll t w!L('l'c no opplicatioll for ' 

their return IS filed and 110 motiou for t}wil' suppn"ssion os evidence is 

mlldo and they llre oft'ercd after ohjection 1,0 secoudary evidence lIS 

to their contents, is not a ,iolot-ion of the fourth and fifth umendmenls of the Constitntioll. 

Tho constit.ntionul inhihition against second /·eopllrdr is not infrilwerl by fill inrlictment charging vioIntion of 1. 1e proYlsions of the reve~:)])e a·ct. of EHS as to the mokmg of a flllse income-tilx return alld 

filso charging, in a second count, pt1rjlll'Y os defined hy s(;(·tiOll l:!.j 

of the C'i..iminal Code although tho facts alleged in the diffe}'eut 

counts Ilrise from tho same truns1lction, illtlSmneh os a single lld 

milY he un oft'onse against two stilt lites where ellch statute requires 

proof of some evidentiul matter whi.ch the othor docs not alld an 

aequittlll 01' couYiction untler ante stat.uto does not pro,ent prosecution under tho othcr. 

Indi.idnal members of a partner'Sl~ip lIlay be joined in lln indic.t.­

meue where each participates in makmg a fabc HILlIm of pl1.rtuerslllp 

income in violation of section 253 of tho reveulle ad of 1!JIS. 

AD~IISSIOKS AXD Vl;"ES 

Sha,n'IJopin COUIII"iI Club Y. Heiner, Oollt'dor.-Uuit~d Stl1tes District Court fOl" the \-\'estern Distlict of Pennsrlv-nnia ("2 Fed. (2d) 

393; T. D. 3G44). . 

Under section 802 of the I'CYCnUe aet of 1921 a club is uot n. taxpllyer und can not maintain an action for the reeo,err of I-a;<;es 

imposer! upon its memhers by section 801. The member payiug 

the tax is the propor part'" plaiutifI. Um'ud Stqtes Y. J a,me8 f. ,7[,hrtswn.---Sllpreme Court of the Dni IPU 

States (45 Snp. Ct. Rep. 49G; T. D. 3714). . A person required by llIw 1-0 pay o"t'"er to the Go,ernmellt tllXPS coll~eted on lldmissions is u dpbt,or L1ud not a. bailee. Con,ersiou of 

such taxes to his O'Hl use does not const,ituto embezzlement. 

A person required truly to ac~ount for und pny over to the Unitcd JA. 

Sllltes taxcs collected on udmissions lUlly not, through technicality, 

csell.pc his liubility for willful fuill1l'c so to do. .'. 

REPORT Q}' COMM:ISSlO~F.L: O~' IXTERNAL REVENUE 193 

IUNKRUP'l'CY 

In the Matter of W. J. MarfJhall Co., ·bankrupt.-Di~trict Court of 

Uuited Stl1tes for· the Southern Distri~t of Georgiu., West-ein Division 

(3 Fed. (2d) 192; T. D. 3G:3G). . 

Where a corporntioll acquires the asset,s of a partnership in ex~

<:hange for its stock for the purpose of continuing. the busines;;, tho 

corporntiou by 60 doing llssumes the dcMs and lillbili.tiesof the partnership, iITcspecti,e of on express agreement" and is lillble for Federal 

taxes due from the parlnership to the extellt of the property so received. 

The quesl,ion of liability of tho corporation is to be determined b.v 

geueral rnther thon loc61law. 

Tb.e slutute of frlllllls does not apply where t.herc hos becu pnrt 

pel'formnIice, irrespocti\Ce of an agreement in \\liting. 

Under seetions 3400 ond 34117, Revised StatIltes, the elaim of the 

GOTernment for taxes due from the I!artnership takes priority o,e}' 

tho eblims of creditors of the corporatlun. If. J. ~lf(lifS7wll Co., bankrupt, v. Un!:ted Stales.-United State,;; 

Cireuit Comt of Appeals for the Fifth CircIlit (2 Fed. (2d) 467; T. 

D. 3(63). 

V·them a eorporation aequin~s the assets of a partnership in exclw,nge 

for its stock for the pmpose of eontiuuing t.he business, the corporlLtion thereby ossumos the de1t.s and lill,hili!ipg of the partnership 

llnd is lillble for unpaid F~d()rlll taxes due from the pRrtllership. 

A cloim for Fcdenll 1-;lX('.S dno from a partnership tokes priority over 

the cloims of t.he creditors of the c{!I'Jl0rntion wlwTe .the u:rrorati.on 

took the partnership JlI"OJlerty subject to the t,ox hen wll-h notiCe 

throngh thefornler pill'tners, although the assessmeut was not reported 

uutil after tho pllrtllcrship Rssets were nccplired by the corporatioll. 

The decision of the Umtcu States Distnct CUlll't for the SontlUlll 

Dist.rict of Georgia (T. D. 363()) affirmed, , 

Dwited Slates v. Edw. H. Child-s. trul1tee in bl1i1lkfli,plcy of J. Jlem:8t 

OJ. (lne.).---Supreme Court of t,he Unitcd States (266 U. S. 304; 

T. D. 3(171)..	 , 

Under the Federnl reTenne oct,s. interest at iJ.le rate of 1 per cent 

pl~r month is not a IlClHllty and under section 57 (j) of the bunkruptcy 

oel is collectible from the estll.te of Il. bankrupt. 

B01N1.~, Collector, v. J{G/uf'ma,n, trustee in bankruptcy of A. P\llkel­

#O:JI., tt 01., and Bowers, Collccto-r, ,. Oa:re, reu'ivers of.Jones and 

Bukel'.---Supreme Court of United "States (45 Sup. Ct. Rep. 322; 

T.	 D. 31389).. . 

In proceedings in !JlIlIkrupt.cy llgll,inst a partnership. t]le partnership ussets lJIUSt. he first applitld to tho poyment of tho p\\rtnership 

dcbt,s, and the United Stntes is not entitled to any priority of payment out of pnrluorsh.ip a>isets for a tux dne from an indilidual 

purtner, except. to .th,e ext.ellt of the share of snell partuer, if uny, 

iu the surplns remnml!lg nfter the pllyment of pOl't,nership debts. 

The Umted Sf,utes lS subject to the pro\>isions of section 5 (f) of 

t.he bun~ruptcy uct, estullllsl~illg tl rule for murshilling Hssets. 

The hen C.l·ear.cd by seetlOll 31S() of the He"t'"isea. Stntutcs for 

ullPD:id (.uxes ~Hdudes o~\ly the :prope~l~y o.f ~he person.owing the tax, 

/lud m the en.;;~ of n pm loner oWlDg !I,n lllU1Vldu,il tux, It. exteuds only 

to hi", iuterest III the sUl'}Jlu" of the pllrl'llorship property. 
I 

I 

194 . 1lEPOR!' OF COMMISSIONER or IN'('ERR_>.L IU'l'F-..;;nE 

.t. J. Ol·iver, trustee -in 'ba,n"krupr,cy of the lVe.st Quast RuMer Oorporation et al. v. United Stl1tes.---:-Supremc Court of the United Stllte~ (45 

Sup~ Ct. Rep. 386; T. D. 3702). 

Under the pro,isions of sect-ions 04 (a) and 64 (b) of the bl1nk~

ruptey act. 11 chim for Fcdend In..'l:C'' t.ukcs priority in puyment O\"er 

t'bor wilge cluims where the asset,; of the estate arc Il\sufficicnt to 

pay ull claims in· full. 

kichmond v. Bird (249 U. S. 174) distinguished; Guartlntcl' Co. 'I'. 

Title Guft-moty Co. (224 U. S. 152) followed; judgment uf the eoited 

St.utes Circuit' COlll't of Appeals for the Ninth Cireui" (174 Fed. 385­

'T. D. 3501) uffil'lned. ' 

In the Malia of Thp, (fta,n([ Leadt'r, bankrupl.-United State.s Distriet COllI't for the NocLhcnJ Dist,rict of Tc..';:us (lillrcportcd to date' 

T. D. 3717).	 • ' 

W~er{'. the 11S;;<.lts of u corporn.t,ion havc been tn,:nsie,n'ed to u port.-­

ncrshIp of the same uame und from the portnershlp 10 a corporation 

of the some nflme, wmch lotter be/.'nme honk.Illpt., the assets of t.he 

bankrupt corpomt,ion arc liahle for unp'lid .Feuc·ruI t,UX{!S due from 

the first cOlporation. 

Where a corporation is succeeded by Il partnl."rshil) of the same 

name, which in turn was followed by a cm'poruli(lU of t Ie StLlIl{'. name, 

eCLeh succooding- eompuny biking o':l'-r t.he !l.<;set.f\ of the prior organizlltion, the Umt.ed Stotes is entitled to priority in payment, uuder 

sect.ion 64 (a) vf tbe bunkruptey act, of h clilim for taxes due from 

the first corporation Over the claims of general creditors of t.he last 

corporation which heeu:me bnnkrnpL 

CArITAL-8TOCK 'J'.\X 

. Pa.rk ,!all~ L.,u.mbm' Co. ,. Burlingame, AcI'i,Jly. O:Jl~eclo"..-United 'St.ates ClrcUlt Court of Appf'nlsfor the &venth ClrClllt (l Fet!. (2d) 

855; T. D. 3626). 

Iu dct.ennining the "fair avera.gt· value" of capital stock within 

the meauing of ",cction 1000 (a.) of t.l1l'~ revenue act. of HllS, there . should he included co.pitul stock puid ill, undi,ided profits and surplus nnd .unenrned surplus curried on the hooks of the compau:r rather 

thoD tll.kmg the pill" 'VlI]UC of the stock a5 1l11lCIUlUl'O. "7hcll Congress 

has commItted to the head of n. dopartment the determination of 

1 questions of fact, his decisiou thereon is conclusive, and upou mixed - fjU<'StiOllS of law aud fact, or of hl-w alOillJ. his action 'nil carry 0. 

s{.l"oug presumption of its eOlTeetuess. The deterrniuat.ion by the 

Commissioner of Internll,l Uevenue of the fair average VlJ.luc of plaintiff's cnpi tnl stoek sust.aiued. '. Inl~nuJ,·i,I,)TWlSalt (b. v. Phillips, Cull,!clvr.·-Unitod St.otes DisLntL 

Court for the Middle Dist,rict of PennsYlvania (3 Fed. (2dl G7S; 

T.	 D. 3673). . 

A holding tmnplmy,. chartered. nuder hl"Ollt! 2lJWerS to l."Oll.trol 

thmugh ~tock owne~lu;p the l)l~sIne.ss find fifflurs of corporatIOnS 

eU<Tuged III tho salt hnsmess, wluch Issued, c.-..;:changed, bought and 

sofd Its own honds find those of other eompanies, },orrowed money. 

g,u ve notes, I:ec.ci,cd dividends f~olU .its s\lu;;jdi!lrie;~ and ~istriuu~ell

the sume to Its stoekholders, lllll.Jllt;\lll(ld lIn ofhcn and pllld saltlrIC::3, 

w»s doing busilll;'sS wit,hin the JllCl~llil\g of 1,ho cllpitBl~stot'k tax pro,"i~

slons of t,he revenue acts of HJl8 tl!ul 1921, U1HL WitS subject to lhQ, 

tux imposed thereby. j

REpORT 01<' (:ClrtrMrs~roNEn OF INTERNAL RK\'ENUE 195 

Ray COl/doH.Mlff! Copper CO. Y, Uni.ted Slales.-811prcme Court of 

t.he United SLales (45 Sup. Ct. Rep. 526; T. D. 3721). 

The cnpitul stock to..;: unposed by section 1000 of the revenue act· 

of 1.918 is a speeial exdse imp()s~ upon the privilego of ea.n-ymg on_ 

busmess in the fonn of 11 corporatiOn. 

The term "capital stock' has no fixed meaning in taxing statutes 

and must. be construed in a particular stllt.ute by reference to the 

cuntext, the nt1.t.ul'e a.nd purpose of the stotute, its history, and other 

aids to construction. 

The phrose "fair aHrage value of its capit.al stoek" as used in the 

revenue act of 1918 means the entire potentiality of the corporation 

as distinguished from. the market value of individuu.l shares lj,nd is 

bfised upon Ill] estllnut,ion indudin:;. surplus and undivided profits, 

to be left to the sound judgmC.Ilt and discretion of the co)'TI.nl.i.ssioner, 

subject onlyto the obligation to take into conside.ration every relevantfuet. . The CB.ses of Central Union Trust Co. I). Edwards, 287 Fed. 324 

(T. D. 3438), ond Hecht v. Malley, 265 U. S. 144 (T. D. 3505), 

followcd. ' 

Cornegit' Steel Co, v. Ullih'd States.-Court of Claims of Dnikd. 

States (unreported to date; T. D. 3730). 

'There munit.ion t.n:X{'.<; imposed lJy scetion 301 of the revenue act 

of 1916 ore paid in cflsh, tl\e ll.prncut.ion of the credit allowed under 

sect,ion 407 of the re,enue act 0 1916, fl.'I aguinst capittll stock taxes 

imposed by tho,t se(;t!on, constitutes, in the amount of such eredit, 

Ihe payment of capitol stoek t-ilXes lcvied hy section 1000 of the 

revenue act of 1918 within the Ulcuning- of section 1004 (If t.he revenue· 

act oi H1l8. ESTATL TAX 

Lewellyn, Collector; v. Fr1:tjk ef, a.l,-!,upreme Court of the United_ 

Stutes (45 Sup. Ct.. Rep. 48 (; T. D. 3115). 

Section 402 (f) of the rnenue uet of 1918 is not retroactive in 

npplieation an(llhe umount of insurance in excess of $40,000 can not. 

be included in t,he gross estat.e of a decedent whcre the poney is taken 

out. und a bcneficial}·, othe.r than the eslate, is designated prior tothe date of the passuge of the act. 

Sh1Lkert d al V. AUen, Collector.-United States Circuit Court of 

Appeals for Eighth Cireuit (unreported to date; T. D. 3729). 

Where a dunor creates 11, trust to lleCUmulllte the income from 

property nnd to dist,:ribute the corpus and Ilccumulations to his 

childnn nlth(;mgh th,/'! legal t-itle -:t';;tcd in pro.escnti undor the trust 

deed the cqUlt.able t.Itle -wus held III suspension and the value of the 

property t.raw:;{erred ~Y.lls properly'" inchltled in t.he dce.edent's gross 

!'Stute under the prOVIswns of sectiOn 402 of the revenue act of 191K 

The de<::isiol.l of the United Stoics dil>trict Court (300 Fl"'1. 754, 

T. D. 3614) affirmed_ 

ISCe./llE Axn EXC"'.~.'! PROFITS TAX 

Baltzell y- (In.~eYJ Collector.-UnitEHI Slat,es Di:';triet Court, Dist.rict 

of MIISo.llehuset.ts ~l Fed. (2d) 29; T. D. 31j42). 

Under section 219 of. the renmue act of 1918, CIlpitull06ses of u 

trust e:;tnte arc deductIble only by the trust dud the bencficiarie.<; 

with life interest must report for tnxation the income rcceh-cd by 
I 

II 

I 

, I 

I 

I 

196 llEPOllT OF COMi\llSSIQXER OF 11\TEIl.... AL RE\"F.XU£ 

them from tho trust.eos wit,hout deduction of losses suf}'ol"ell 11\" tlle 

corpus of the trust estille. . 

Thn pll\intiff, ~ith othOl'S, hud Illife intcmst ill a tmst estuto which 

ent,itlad him to recciyc 11 shure thereof. Certnin SCCUl'it.iC5 heloll17ing 

to t.he trust fuud were sold nt. n loss. Plnintjfl' lind the other b~nc­

.fiei'Hiffi, in their income-lux returns. aUll,llplcd to deduct pl'opor_ 

tlunnle ll1110unls of the I()~. Held, "UtIlt, uuder section 219 of the 

l'eYCIlll(l :let of 1918 the {'distributLv-c shan~" to be l'ctunwd ItS income 

hy Lho h\1lldicinl'ies is the (HlIliOllt rcccivclll,," t.hC'.IIl from tho trustees 

,\;it,hout, deduct,ion of c'lpitlll l()~~es_" I 

Depill'tmcntall'cg'ulntlOlls .,ustaineJ (Heg:;, 45, urIs, 345-:l47). 

Uni/cd Stull'S Y. Nebioll lJ, Upd'i/:,) rt al.-District Court, of United 

Stutes for the District of Nehmskn, QlIIllha J)i'ision (1 l~ed, (2d) 

-.NO; T, D. 3G54). 

The ad of October ~~, .1 !.I17, which is retrospective, as uf .]unUlll'.r 

1, 1917, is constit,utiOlllll, flnd its provisions llre Il.\lplicllble to It corpomtion which wus in cxist.cuec dUl'ipg ]>lll't of (.lC yeul' 1~)[7, !Jilt 

was dissolYcd IJrior to thc pllssn.ge of thc nct.. 

A cOl'porntion whieh wus in c..'l:.istence durill" tIl(' yenr Ell'i, hilt 

was dissoh'cd prior to the }lussagc of the uet of Bctober 3, 1fill, must 

file un ill(~ome-ta),: return and exces..,,~pl'Ofits tiL"\: return eOYerillO' tbe 

period from JanUtlry 1, 1017, to the dute of its dlssolutiou fiS pro~ided

bv tho uct of Oetob..1' 3, 1917. 

. 'Vhcre, Upoll the dissolution of a eOl'pomtioJl llssctS arc distrihuted 

to stockholders the llltter u]'C lillble us tJ'lIsLccs for t.lw GO,"CI'JlJllCllt 

t,o (,he CXtCllt of nsset.s received for Fedel'llI t.nxes due nnd ullpnid by 

t,he corporlltioll. 

Tho l'evenue ftC! of Oct.ober 3, 1917, not lluving specifieatl.r provided fl. method of eoUecting the tux ugllinst II dissoh'ccl corporutlOn, 

the Commissioner of Intel'lllll Re.ellue WIIS empu,\-cred b:r section 

1003 of tho nct to promulgnte reasollfl.blo regulations. ArtICles 61, 

203, find 205 of TIegolu,tions 33 (revised) held to be reusonul)le. 

The limitlltion upon suits hy tho GoverlllllC~lt prm,'idcd ill !'lection 

250 Cd) of the revenuo llet of 1921, Cllll he S(lt In mohon only by the 

affirma(,iw., honest act of tho ta;\!laTcr. The flulure to filc fl. return 

as requil:cd by law, or the filing of Ii false ulld frnudulent· rotuITI ~u~­

pends tho operntion of t.he stutute. !'\eilhl\r gelwrul st.atutes of hmltat.ions, 1101' generul doct.rincs of lnchcs Ilppl)' to tho GOYerllment. 

The filinl;\' of fl. return lmder I,he proYlsinns of t.he l'eYellu~ act .of 

1016, fl.nd tho act of 11ul'eh 3,1917, ill thl~ CIISC of ,,\ corp0J'iltlOn diSsolved in July, 1917, llml the failure to :llio n retllrJl under tho reyolll~e

nct.of Octohill' 3,1017, preycIl1.s t~~ 1)111' of thc stu.tutc in 1I. SUit 

agaInst stockholders to reCOVCI' addltWllul t.uxes due from the corporation. , . Thc filing of ret·urns under prior uets docs not :mtlsfy the requU'(!­

IDPnt of filing 1I. n·turn undor the act of Octobcr 3, Un/, llnd. thc 

iailure til tile such u returll l'csults in alil1hility for penulties pl'escl'lhctl 

ior fllilul"O to file. 

Kale L. W('slfJrjUld Y. lla{hrllj, Gollcclor.-Ullited Stllt.es District 

f'...onrt for tIle E·astcrn Dislrlct or' Nm,' York (4 }l'ed. (2d) 590; 1'. D. 

3(67). 

Under the l"CyennQ net of 19Z1 there j,; II r;uill or profit to the tOX.j 

pay" when he sdl, pm1"""}" fo, mo," t1mn ,t co,,, Hnd when it WO"___ 

REPORT OF COMMISSIONER OF INTERXAL I1E\'E~UE 197 

purchased hdoro M/l.l'eh 1, UJ13, he is tu~mbln on Eo·much oC thut 

profit us Ilccrued llner 1fnrch I, 1910.. . So-called" carryiug chul";e~," such as interest nnd t,:Jxes, chnrged to 

or paid on lhe propcrt,)' WhIle it was o'\\Tled by tho tnxpoyel', mil)' not 

be deducted from the sale price in order to determine t.ho net sale 

prieE'., to hQ used in ascertaining n. guin 0'1' a It),;S on thQ 1r1l.n:'iIH.:lioll. 

Tllxes 11IId interest whell properly definell do no[ re!l.lly represellt 

nuything litlid into eupit.ti.l illY08tmcnt, and it is II misnolnCJ' to cnll 

t11em "'h" cilrl'ymg cargos. . 

The re"ullue !lct of 1021111101,',':'1 deduction from gross income of ta~es ]>fl.id or/lccrued within the tl1..".;:llhIQ yea.', hut this would not 

seem to re!cr·to the 'payment of arrears of blxcs. . .' 

Tuxes puid and intere~t ehlll'gcd to a pi~e~ of property Mil not be 

deducted 11.;; losses su:;hUller! under suhdiVlslOns 4, 5, or 6 of section 

214 of the revenue act of 1921. 

Congress hus sole 1'OWCI' to deterrn1Q(\ wllllt amount of taxes 01· 

interest, if nIlY, IDay he tlcllueted from gro"s illeome llefore determininlY net incomc. . The rcycnuc act of 1921 is constitutionul nlthough it, docs not aIlO\\­

Il. tll."(puycr to deduct from tho gross income or from the sale priee of 

rropert)' tnxes paid and interest charged against. tllllt property, hefore 

(Ietermining tho profit thereon. 

Baltzell v. ~lfi1chell, Collector, and Weld Y • .Mitchell, Cvlleclor.­

Uuited StnteH Circuit Court of Appeals for tho First Circuit. (3 Fed. 

(2d) 428; '1'. D. 3668).

Undcr section 219 of the revenue a,et of 1018, capit!l.l 10ssC3 of II 

t,rust estato tlr(l deductihle only by the trust and the beneficiaries with 

lifc interest must report for tnxation tbe income received by them 

from thc trustees without deduction of losses sufI'ered by the corpus 

of the trust estfl.Le. 

The plaintiff, ",":ith athol'S, hud a, life interest in /l. trust estate which 

cntitled him to receive a slmre thereof. Certuin securities belonging 

to t,hc trust fund weN ",old fl.t fL loss. Pl,LiutifT und the other beneficiaries, in their ineomc-tllx roturns, attempted to deduct proportionute nmounts of the loss, Rp]d, that under soetion 219 of l,he revenue 

act of 1018 t.he" distributive share" to be returned us income by the 

beneficinrics is the· flmount received hy them from the trustees, 

'without deduction of cllpitll.llosses. 

Depfl.rtmental regul"tlOlls sustained (Re.-.s. 45, arts. 345-347). 

Nat.iorw;l PapfT & TY1Je Co. Y. Bowerll, 'C'Jllf.dor.---Supreme Court 

of the UmLed States (26G U. S. an; T. D, ::W77). • 

An incomo tax levied npon net income from th8 businoss of exporting goods from thc United Stutes and selling such goods in forei~rn

eountnes is not a tax bid on articles e."ported from any State In 

violation of Article l, section 0, clause 5, of the Con:;;thut1on of the 

United States. 

An income tnx le.ied under the revQnue act of 1921 upon not 

income ~rom tho b.usiues~ of exporting goodJ$ from t.he United State:; 

ftnd selhng them. In fOl'elgn countries, e"cn though t.he llet be conlitrued .us excmptmg from such Lax the income of foreign eorporlltiom; f~m hko sources, docs not. der.rive. the taxpayer of his propert~­

Wlthont duo process of law 11\ YIOIII.t.lOn of t,he fift.h amemfmcnt to II' I, the Constitlltl~.:m of. tho Unil.cd States; nor does such a tax violute 

the rule of UnlfOIUut.r· 

I 
I 

rl
 

198 REPORT OJ<' COl\fMISSIO.:\:E11 OF- ]KTUI.KAL BEYE5"[iE 

Tf,OJna8 M. Adams Y. Unu.ed Stales.-Court of Clnims of Unit<xl 

:Stnt.es (unreported to dat-e; T. D. 3(82). 

Scct-ion 201 (e) of the revenue net of H.I18, proYidinO' thut "am' 

-<listribut.ion Illude during the first 60 (It\}'s of Imy tuxable year shuh !" be deemed to hu,c been made from earning,; or profits accumuluted 

during preceding taxable yeu!'," npplies to tho returns of corpomtions 

,nnd not to the roturns of indiyidlluls. 

'fll..''i:ll.blc diyidends received by illtliyiduu:l~ during t.ho first 60 dll)":> 'I of the yeur 1918 urc tnxcd at the l'lltes prc::Icribed by the reYenne uet 

'flf HllB.. (Art. 1542 of negs. 45 BustHined.) 

llc'id Y. Rafferty, Colleetor.-Uuitcd Stutes District Court for t.ho 

]<;Hsl.crn District of New York (4 Fed. (2d) 749; T. D. (684). Iii Whcre 11 purtnership files excess-profits tux und income-tn."\: returJlS 

under the proyiljions of the rc\"enue uet of 1917, the umount. of excess. 

profits lux is crcdited in eomputin~ the incomo tlLX puyuble. Section 

~{1 of section 1211 of Tille XlI of tho reYCllue uct ol1917 does'not ! 

!	 uuthorize u purtner in his indi\"iduul income-tax rcturn of partnership 

pr?fits to deduct there.in u]>roportionute l)l~rt of the excess-profits tn."i: 

plud by the /lnrtne:ship, Congress not hUTIng used languuge granting 

;such u doub e credit. 

_ 

Suprome 

lands 

Lynch, 

Under 

is entit 

the 

Court 

execulriz 

jlroTIsions 

ed 

of 

to 

United 

deduct 

of LY/ich, 

of 

States 

the 

!1 rcm;onnhlt~

rcvcnue 

Colleclor, 

(4.') Sup. 

nct 

u1lowunee 

Y. 

Cf.. 

of 

A7worth-Ste.phe.'1UJ 

1916, 

Rep. 

u 

274; 

for 

lesseo 

exhuustion 

T. 

of 

D. 

mineruI 

3690). 

Co.­

or 

'dcplction of his leasehold 01' pro!)Cl't,y intcrest due to' the extruction 

lUld disposition of the product 0 the mine. 

Barclay &; Co. (Inc.) v. E(lu;ard8, Collr.clor.-Supreme Court of 

Unit,ed States (45 Sup. Ct. Hop. ;348; '1'. D. 36!H). 

An income tax leyied npon net incomo from thc bnsiness of exporting g~ods from the :United S:bltcs lind ljelling such goods iJ! for.eign 

eount-nes IS not u tax IUld on IIrt-Icles e.xported from uny Stute m 'lOfution of _~ticle I, sect-ion 9, cluuse 5, of lllC Constitution of tho United 

Stules. 

..\.n income tllX le\·ied under tho revenue act of 1{II8 upon net income from the husiness of exporting goods from the UnitE;ld Stutes 

und selling them in forcign countrics, C\Ten though the uct bo construed 

as exempting from such tllX the income of forrup'n corporutions from 

liko sources, does not deprive the tllxpuyer of fiis property without 

due proeoss of law in violntion of tho fifth umendritent to tho Con­ sti~utio~ of thc United States; nor (~OCS such a tux yiolute tho rulo of 

unllonrn'y. . '. . Any difference betweOll the revenue ucts of 1918 and 1921, by 

which foreign corporut-ions wore whollY oxempt-ed in one act and only 

pnrtiully exempted in the other, docs-Hot muke unl' difference in tho 

npplicution of the.princip1e ullllounccd in Nutionu Paper und rr:ype 

Co. v. Dowers (266 U. S. 3i3; T. D. 3(77). Foreiml corporutlOus 

constitute u clllss by t·hemsc1Ycs Il.1ld could bo proper~T so treul.cd by 

Congress. John P. SchlafiY, trustee in ban1.."rll]JkY of ihe Ternlor. 'Corn &; FTlJU 

Prod'/J-ets 00. Y. Unued State8.-Unit-cd Stut.es Circuit Court of 

.Appeuls'for tile Eight-h Cireuit (4 Fed. (2d) IllS; T. D. 3693)., 

Unlc:;s the finding of a refereo in It bllnkrn~tc)' proceeding on disputed evidence is clearly uguinst tho weight of the cyidence or based 

on a mi"Lllken ,iew of tJlOIllW~ it will not be U1;turbed by an v.ppcllate 

'00 

:REPORT a).'	 COMl'tllStilOl\E& OF JSTER!:\AL llE\TESUE 199 

e0U!~" especiIl11>' if t,he finding h'us been approved by the court on 

potltIOn for rOYlew. 

Where one corpotlltion owns nIl of the yoting stock of unother corporution, or snch stock as carries control hy one corpomtion o,er 

unother, such eorpomtions lire IIffiliuted within the provisions of 

scct-ion 240 of tho re"ennc uet of H1l8, und u cOru>oliduted return of 

income should bo fIled. 

The docision of tho District Court of the United Stlltos for the 

Eustcrn District. of Missouri (299 Fed. 326) tlfiirmcd. 

Union Petroleum Slwm-IJhip Co. ,. Ed'warM, Colleclur.-United 

Stut.es Circuit Court of Appenls for the Second {,lrcuit- (unreperted 

to dute; T. D. 3699). 

"In.ested cllpital," under tho statutory definition of thut tenn contuined in section 207 of the rcyenue act of 1917, eun not be increused 

by renson of the upprccintion in the Yn.lne of cupitul assets. 

The decision of the Supreme Court in the cuse uf La Belle Iron 

Works v. United Sttlt.es (256 U. S. 377; T. D. 3181), followed. The 

decision of the Unit.cd Stutes District Court for the Southern Dil;trict 

of New York ufiimlOd. 

United Slaies Y. Flan-'Mr-y et al., ezecuiors of ih/', t!.l!tat8 of James F. 

F7anner-y.-Supreme Court of t,ho Unit-cd St.utes (45 Sup. Ct. Rep. 

420; T. D. 3703). 

No deductihle loss is sust,uincd under the pro,isiolls of the revenue 

:let of 1918 whero pl-operty purdwl;cd prior to MlIl'ch I, HI1;3, is sold 

thercuftor for moro thull cost but less thlln the March] I una, Yulue. 

The cases of Goodrichv. Edwurds (255 U.·S. 527; T. D. (174) and 

Walshv. Drewster (255 U. S. 536; T. D. 3176) followed.' 

Charles 1'. Du.!J.1f, Collector, v. T}/e -Ceniml Railrf/afl Cu. of New 

Je-rsey.-Supremo Court.. of the Unitcd Stllt-es (45 Sup. Ct-. Hep. 429; 

T. D. 3704).	 ' 

Under tho pro"isions of thc ro,'cnue act- of 1916 II le"':3ce oporuting a 

rnilroud undcr u leng-t..emlo1euse cun uot dednct in thtl ye,lr in which 

paid umounts expendcd for udditiotl!:; und bC'.tterments to the railroud 

und the construction und extonsion of piers, H.'i l-hnso lIro cupit-ul 

e."i:penditures which should be promtod oyer tbe lifo of the improvements or the lifo of the lease, ,\:hidle\'er is shortcr, lind only un nliquot_ 

purt thereof deducted in eueh your. 

McCa:w;hn, Collector, v., Charle8 Jf. Lu,dingtorl.-SUjH'cme Court of 

the United Stuj,es (45 Sup. Ct. Rcp. 423; T. D. 3705. ­

No dcductible loS!! is sust-uined under the proYisions of the reYeuuo 

act. of 1918 wherc proporty purdwsed prior to Murch, 1, 1913, ·is 

sold thereufter for marc thllIl cost but less than the Murch 1 1913 yuIue.	 ., , 

Tbe cuses of Goodrich v. Edwurds (255 U. S. 527; '1'. D. 3174), 

Wulsh v. Drewster (255 U. S. 536; T. D. (176), uud United Slates 

v.	 FlllnnerY et :11. (1'. D. (703) followed. . 

_ f!winJ.".!Orme.r o..0Uec:l.or, Y. E. Palr'!!r Ga.1Tit.-Snprelll~ Court of the 

Umt-ed >::itutes (40 Sup. Ct. Rep. 4/5; T. D. 3710). 

_--\.n,ounls received under tho terms ef 11 'will leu,intJ' the residuo 

of un est!1te in lrust ~nd proy~ding thut the ineOl~e thcrclrolll be puid 

to -a designuted persoll for hfe ure tlL"i:able ns mcome, llud ure nol; 

e.xcmpt. us propcrt.r acquu'()~l by gift, beqnest, deYiso, or descent. 

Clifford L. Jones Y. UMted State.s.-Court. of CltUllls of Unitpd Stutes (unreported to dt\te; 1'. D. 3724). 
II 

, 200 TIF-rOnT 0],' COMMISSIONER 01" JNTEn~.AL REV"F:~1JF.

i 1 Commutation of quarters und the'rental yalue of (/uurtcn! occupied , hy ofIicers of tllC Army does not constjLule blXIl,b e ineome WIthin 

the meaning of s('etoion '213 of the revellue ill'.t· of l!-f21. 

]f'ius, Oo[lee/of', v. SaInutl J." 6r(Jh.am.-SuJlrt~mc Court of the Ii United St.ates (45 Sup. Cb. Uep. oot; T. D. 3725). . ­

- Seetioll 213 or the nlVenuc Ilet of l018 is lllllJon~titutionlll in so far 

(IS it attempts to subject to incume t,IX tlle s;I/'lric3'of Federal judges. 

" ']'he C:l::l() of EV<l'Il.8 y." GOl'e, 25J U. S. 245~ '1'. D. :1037; followed. 

fJ1l'aRd Sfates, P7a,i71t1/l'i.n Erl'o'/" 'T.' .walkl' S. [)-ich!!f lind Ralph 

Elli.'J, and the DuiteJ Stale.}, Pla'inl!l!in Error, T. TIle Rallimol'!: PosCSuprrme Courtlof the United Sta.tClS (45 Sup. Ct.. Rep. 558; T. D.' 

3727). 

The legislati,e intent in:serLioll 2;}, (1)) of l,he lif":.... enue I\l't of In4 

was that thc.ndllles dnd addresses of tuxpll.yers and the nnlounts po,id 

by them should. hc generally known, oull therefore that the effect-iv"e 

form of secondary publicity 1).\' publication in-·newspapers ~hould not 

heJieno.1ized.· ," ,-j." 

This'inforllllltion, which e,-crybody ii:l· at ,liberty to acquire and, 

the ll.cCl.uisit-ioll 01 whieh Congn'£s i:lcemed especilllly, desil'Ou" of 

fncilitatmg, in the ah"ence of some clear l~nd positiYe provisIon 

to thfl cont.mry, clm not be regilrdcd otherwise than ns \mblic propelty, 

tu l,e pa.s~ed ou to others 11.8 frllely as thc pos«Msors, 0 it mn .... chooO'e. 

To the extent prond~d 1»)" section 2.57 (h), i. c., <IS h) name::; find 

lI,ddresses of'tuxpayers lind the llmou.nts of income tnx puid by them, 

Congress nie-unt to II.bandon th(\ pO!I/!y of s&:recy. alt,oO'ether find 10 

exclude from the opernfwn of seetlOn 31G7, Re'l'"lsed §tatufe:s (~(;(;. 1018 of the re,(muc act ·of 1924), ldl fonu" of publicity, including 

publication in newspapf'.rs. . &lwards,. CmJecLor, ,. Guba RailJ'(Hj,d Co.----8upremc Court of the 

United Stutes (45 Sup. Ct. Rep. 614; T. D. 3728). ,I Subsidy paYJ:l1ents made hy the Republic of Cuba to a rll.ilroad 

company for the construction and milintel1l11lCe of a TIl.ilroud arc 

reimbursements for cupitul cxpenditures and are not ineome, gaiLts, 

or profits within thc meaning of t,he sixt.eenth amendment to tho 

Constitution. 

1.';JlJNl'-·T10~

Gorho.m Hubbard Y. Da.vid H. Blair, 'Commisi<ionn' of lrlftrllfll 

Reverwe.-8upreme Court of the District of Columbia (unreported; 

T. D. 3661).

Section 2.57 of t.he re,enue oct of 1')24 j:-; l.:ou3tit,utional Il.nd undo!' 

its pronsions income-t~ retums contitil,ute puhlil; records to the 

extcnt of the numc, II.ddr()s~, und amount of incomc tlU paid II)" a 

ta..'\:pll.yer. Injulll~t.ion will not. lie to rcstr.aill tho Commissioner of lnlernul 

Revenue from publishing pursuant to sect.ion :.1.57· (If the ro:venut: tl.ct 

of 1924 the name, udQl'C8s, ilJH{ ll.mOunt, of income tax paid by II 

tll.xpayer for the JPur H123. ' 

J. W. ReaviB v. Rouf2flh.n, C<:lUeclor.-Unit".d Statc~ District c.JUrt 

for the Nortliern District of Ohio (unreportcd to dute; T. D. 3664.) 

Under the pro,isions of seetion 257 of the reYl-mue act of JC.l:!4, 

income-tux retnrns ure public rct:ordl; dnd injullction will not lie to 

restmin a collector of internal reycnue from puhlii:lhing the nllme,

~' address ilnd amonnt of income paid hy a. tllJtpayer for the ycur 1n3. 

ImPORT OF co'!.nnSSIONER OF INTERNAL REVENUE 201 

Section 31G7 Revised St,lltutes, as recnaeted by section 1311 or 

the revenue uct of 1021 und section 1018 of the revenuo act of 1924, 

did not crell.te 11 prop~ty or pcrsonnl right- in tho rctmu filed by a 

tilxpayCI', but wus clluded for the pl;llpose of cre,tting ft, pubJ!c cnme. 

which llIay be prosecutcd Ilud pUllished as un offense a.gumst the 

puhlic. ' 

Re'i:nake, Collector, v. Emt'lie ll'. PelUod,.-United St,utes Circnit 

Court of Appell.ls for the Seventh Circuit (3 Fed. (3d) 583; T. D. 

3(73). ' 

, Section 3224 of the Revised Statutes of the United St,utos bars IL 

suit by (I, bencfieio.ry of a trust to restrain the trustees from poyiug IL 

t(l.X, u,s wen as a Imit for the purpose of re-straining a collector from 

~{jll{'cting·a. tax. . VI'''hcrEl a.n injunction is obtained by a. bt'Jleficinry of tI. trust uguinst 

the trustees thereof to rest,rain the pO-}''"IIleIlt of a, t(l.X, oud in the same 

suit an injunct.ion'is obt,aincd against a collector to restrain the collection of the'sumlO'l tllX, thcre is no such unity of interest between the. 

trustees and the eoHceLor "hut the trust(l(is must' be served with. 

summons and severance 01' notice respecting tho appeal ofthc collector.. 

(Vty of Sea.ttle'd rll. v. Bum~ Poe, CoUtdor.-United Stutes District. 

Court for .the Western District of Washington, Northem Divisioll 

(4 Fen (2d) 276; T. D. 3701). 

Under,the pro...'isions of sect,ion 3711, Revised Stutuie", un injunction will not lie against II. collcctor of lnternul revenue to rcstrain the 

collection Of·'ll. tax: leglllly assessed. . , .., HiH v. Wulta.c0 (259 U. S. 44) distinguished. Gruham v. du 1)ont 

(202 U. S. 234) followed. I~SURANCE TAX 

Westem F111le'ral Benefit .As.sociutwn Y. Hellm·i<:h(' Gollecw'r.-United 

Stute District Court for the Eastern District of Missouri (2 Fed. (2d) 

367; T. D. 3550).

An insuruDce eompuny, organized as tI. frll.ternll.l and bcncv-olent 

II.ssocill.tion, is not cxempt from the premium tox on policies of insurance imposed hy section 504 of tho reyenu(] uct of 1017 nnd section 

1503 of the reyenue a.et of 1918, unless itself operated under the lodge 

system within. thlO'l,provision of scction 11 (u.) (3) <)f.tho reY-Cllue [I,ct of 

1916 and sectIon 231:(3) (0) of the rCV(]llue act of 1918, or nnless for 

the ex:clusi,e bencfit of tJ.l-e ~nembel'S o~ fraternity itself oporuting 

uilder the lodge system withm the provlSlon of sectIOn 231 (3) (a) of 

the Te'\"llnuo act of ] 01 R. 

A claim fOT exemptjon fmm taxation mll8t be c10ar Dnd founded 

upon ploin Janguug.e, it being strictly con~trued u(Tuin~t the cln.imant. . Tho compony faIled to ·!Show by the cVldence tho,t It wus opcm.tcd 

under the lodge system or lor the cxclusi'\"e bandit of the members of 

a fruLl:tui,ty it1je!f operating \Jllder the lodge ;;;yst.em. . 

Ll:£NS 

John i. 'sherwood et al., Re(;~·i·l;er,~ of Atumt'ic Do~~: Co. (lru;.) , v~ United Staie6.-Unitcd Stfltf'.!O nlstriet Court for thA F.l\!Otern District 

of NI~w York (unrepoI1,ed to dote; T. D. 3706). 

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202 P.EPORT OF COllllllISSIONER OF INTERNAL REVEXUE 

Section 1030 of the reyenue act of 1924 does not. empower a district 

court to completely oxtinguish a lien for taxe.'l, but, provides a method 

for its removal as a cloud on the title to particular property. 

The cloud upon the title to particular p~opert:y created hy a lien 

for taxes due the United States can be remo\'ed by a proceedinO' under .scction 1030 of the rcvenue act of 1924 and a Side of the p~operty

under a decree of tho United States District Comt, the proceeds of 

the sale to'be distribnted in conformity with the priorities established. 

Guaranty Trust OQ'mpany Of New YQ'rk v, McK,)llri.ck and Peil'sM 

truJitces in ba.n1rruptcy Of the Balti',,!ore Peat'1 Hominy 00. ball1....,.'u.pt.---!. 

United States Circuit Courl, of Appews for the Fourth Circuit (unreported to date; '1'. D. 3iZ3), ' 

The Government h(l.S Il. licn without formal demand aft.er assess_ 

ment where (Il.) taxpayer volnntarily agrees upon the llDlount of 

proposed additionnl mcome taxes and the sum' to bo paid in compromise thereof, (b) the latter sum is tendered and reJectod before 

assessment, and (0) same is ogain tendered nnd accepted immediately 

after assessment under previous aITangement with the department. 

Section 3186 of Re~cd Statutes of the Unitcd States prescribes 

no particular form of demand in order to give the Governmont a 

lien for taxes, and the course of dealings between taxpayer and 

int,crnal revenue officers in this particular case is tantamQunt to 

eithcr a demnnd niter assesSlllflnt or a waiver by tnxpayer of such 

demand. 

Unsecured creditors who, at a taxpayer's requeBt, pay taxes for 

whi<..:h tho Government has a lien, under agrelIDlont, with taxpayer 

Co bo subroga,ted to lien ri"hts of the Government, are ent.itled to 

preference in distribution ofaBsets of the tD..Xpayer in bankruptcy. 

Unsecured creditors who, at taxpayer's request and for the protection of their O'W'D. claims, pay taxes for which the Government has a 

lien, are... in equity, entitled by subrogatiolls to the same preference 

in the distribution of the bankl1lpt estute which the Government 

would have had but for the payment. 

RECEIVERSHIP 

, Liberty M1J.t1J.u.l Imrurance CO. v. John80'n Ship1j(J;J'ds OO'rpO'raJ:wn.­

United Stutes Distriet. Court for the Southern District oCNew York 

(unreported to dal,e; T. D. 3(27). , Where receivers are appointed in an ordinary conservation suit in 

equity, the United Stutes is entitled to priority in the payment of 

taxes indcpendently of sections 3466 and 3467 of the Revised Statutes. 

Taxes are civil obligutions, not personn! conventions, and the 

United State.s possesses the common-law right to priority of payment 

as an attribute of Bovereirrnty. ' 

Exceptions to the repo"'rt of the special master sustained, Equi~

t.able Trust, Co. v. Connecticut Brass, etc., Co. (290 Fed. 712), held 

not applicable. StQ've1' v. Scotch Hills Ooal. Co.-United States District Court for 

the Western District of Pennsylvania (4 Fed. (2d) 748; T. D. 3666). 

, In a receivership proceeding, the claim of t.he United States for 

unpui,d taxes takes p:iority over a claim for lR?'es due a State. 

Umted States v. Fisher (2 (,1.',358), (lnd Ulllted Stutes v: San Juan, 

County (280 Fed. 120; T. D. 3298) followed. 

REPOr.r OF COMMISSIONER OF INTERl'UL REVENUE 203 

L'£ber111 Mutual 11II.11/1'ance 00. v. Johrl.'wn Shipllard,~ OQrporation.­

United'States Circuit. COUl't. of Appeuls for the Second Circuit 

(unreportcd to date; T. D. 3712). 

Taxes due to thc Ullit,ed St,ates ure not debts and are entitled to 

priority of plLyInent in lill equity receivership over unses-ured claims 

and cluims of general creditors as a prerogative right of the sovcreign. 

RECTIFIERS' TAX 

Fleischmann Man1!la.cf.urir!!l Co. v. Irwin, Oollector.-:--United 

States Circuit Court of Appeals for the Second Circuit (nnreported 

to datc; '1'. D. 3u75.) 

The filtrlltion of gin, sub"aquent to its original und completed 

product.ion, bv foreinlT it through a Kurt Kiefer,filter, thus removing 

u cloudy conditiou of.the liqmd, ·which reSllJt.ed frOIn it-s rcduction 

in proof, is rectification within the meaning vi, and snhjeet to the 

tax lrlYied by, section 304 of the reYl'.nne Ilct of 1917. 

Thc proViSO of section 304 of tho revenue /let. of 1917 docs not 

<'-"erupt from inx a snbsequent rcctifieation of gin by fLitrotion. Thc 

rectifier's t.a.x imp9sed in section 304 avoidcd the ine(luality that 

would arise from excmpting one who incidcnt/llly rectdiad during 

origiuul and eont,iIluoUS distillll.tion and taxing one whQ Ilnrehuseu 

purc spirits lind redistilled oyer aromatics. 

Whcn both parties ask the court to instrllcL 11 \'crdict, both uffinn 

that there is no disputed question of fact, Ilnd tho pll.lties uro concluded by the finding made by the tIiul court. The facts hu \'ing bccn 

submitted to the court, the uppellato court is li,mited in rcvicwIn?, its 

uction to con.';idl!rat.ion of tho eorrectness of the finding on the lllW, 

and mnst ufiirm if them is any eyidence to support the finding. 

The deci,sion of the Di.';trict Conrt (293 Fcd. 267; T. D. 3502) 

n-ffinned. 

SALES TAX 

Mart';,n ROCK';"IUj F'1jth Wheel 00. v. United States.-Court of Claim.s 

of United Stutes (unreported to datc; T. D. 3716). 

The word "purts" us u;;cd in paraQ":mph (3) of Bcction 900 of DIe 

revenue ac:t of ]918 mnst be presumedto have been uscd in the plain, 

every-dlly, gcncroUy understood meuning of the word, and to refcr 

t.o such",Purts" llS break and wear out and o.re replaced by a new one 

at. 11 serVlCe station. 

The so-called "scmitrlliler," whic:h is att.aehed to tho drawing 

ychicle by means of a fifth whcel, is not tllxable as a "part" of an 

untomohilo v.rithin the ordinary, TISu/ll, and eOInInonly accepted meu.ning of the word. 

STA},[P TAXES 

H. F. Truslm'v. Noah 01'007:8, OoUedOl'.-District Court of United 

States for'the Western Division of the Western District of Missomi 

(300 Fed. 996; T. D. 3628). 

Tho pow~r of Congrcss ~o levy /lnd .eol!~.t tfl..xes, duties, impos,ts, 

and eXCIses IS beyond questIOn, and theJ udiciary con place no restraInt 

on thi;s po,,,er, even though the tllXes mlposed may be onerons burdensome und!l'ohibitivo. 1 , 

The t~ lui in 6ect~(ln 3 of the fnturo tl'llding act of August 24. 

1921 (42 Stut L. 187), IS not a peOldty; it is not un endoo.vor to regu­
204 IlEPOrtr OF COMMlSSIO:N~Tl OF INTETINAL REYE::-..ruE 

late business within State control;. it meets the l'equ,irement of 

unifonnity; and it is the Q"<ercise of a power clearly canfen-ed upon 

Con<tress by the Constitution. '. 

The Supreme Court, in Hil11J. Wnllnce (259 U. S. 44; ,T. D. 3345) 

held that Congress endeavored, in the future trading act, to l'eO'ultlt~

business clearly within Stllte control, and to enforce such regulution 

hy imposing a tlL"'t: in section 4, ,"Thieh was so intenvovon with the 

regulatory provisions as to give it the A.spect of It penalty for fuilurc 

to observe such rcgllhLtions, while section 3 imposE'S a tllX without 

regllrd to rcgnlution. ' 

Lederer, Collector v. Fidtl'dy T1'USt Co.---Supl'eme Court of United 

Stutes (267 U. 8;.17; T. D. 3674). .',' .., . 

Car-trust certificates on the so-ealled Philadclpbiu, plan are "eorpOI'ate securities"-· and subject to paY"Jl1ent of the stump ttl.X on 

bonds of indebLedness imposed hy soction 1100, Schedule' A, of the 

reyenue act of 1915. . 

The decision of·,the United Stat.es District Court for'.the Eastern 

District of Pennsylvania ('r. D. 3417) affirmed. 

Provost Brothers & Co. v. United Siates.-Conrt of Claims of 

Unitcd Statcs (unreported to date; T. D. 367S). 

In a short sille tlie vitul and moving motive for the trausfer of 

stock from the l(:Ilding to the bOTI'Owing broker, und vice vcrsa is 

to euable the one borJ'owing the stock to completo 0. sale of tho id~n.

tical kind of stock bOTl,o'....ed by transfeniug the title of the stock 

bon:owed to the purehaser. 

The stamp tax is ou the instmment itself, and the tmnsfer of a 

'certificato of stock from the lending to the borrowinO' broker in a 

:short sule vests in the' latter complete legal tiLle to t11e' certificate, 

which renders the transfer sUbj' ect to the stamp tax imposed bX 

paragraph 4 .of Scllerlule A, Tit e VIII, of the reveuue act of 1917 

und Title XI of the reYenuo act or 1915. 

Borrowing stock to consummate a' short sale thereof does not fall 

witJl~n the exemptio?-. of t'f~e ~rst proviso of pB;ragraph 4 of Schcdule 

.A, Title VIII, of thl;l.~r,enue a~t of '1917 aud Title XI pf !h~' l'Cvenue u~~ of HHS. \ I . " ' '. 

Where Congress with full knowledge of the departmental construction of the revenue·,;o.ct of 1917, and aware of an insist-'euce for u' 

chanO'e, not onl.\" flec.lined to make the ,cha~ge, bn t in t?7 revenue 

aet 01191S'recnact-ed the statute, the effect IS a congresslOuo.l adop­

(,ion of tbe depllI'Lmentu.l consLruetiou. .' 

The in::lertion in tho i'cvenne act of 1921 of a provi;;iou.'lpeeificnlly 

,exempting from ll,lX bOJ;TOwmg and lp.nding' stocks .d~d not evillce an 

-intention to reject tlie departmental coustruction of the earlier 

statutcs. 

The Cuba Railroad Co. v. United Sfa.tes.-Court of Claims of the 

United Sta,tes (unreported to date; T. D. 3679)., , ,,'. '"i . 

SchediI1e A-2 'I'it.le:A"I -"rcvenue act o~ 1921, docs not ~tax an 

cxchuuge of 'no-pnr-viI.luc ~~nimon s~ock for out~taridini pit.l"-;v.~ue COmmon stock wheu such excl,tange IS effected without u,py capItal 

beinU" pf1'id iIi or any addi(,lon t'o the capitnl account of the ccirpor~t!on.

Schedule A-2 Title Xl revenue nct of 'HI21, tu.xes only ongmal 

issues of ccrtifie'~tes Of capi'tal stock; Ilnd the exch:m~e of eertifico.tes 

of one kind of s~oek for certificates of allothc~, kiud 0 stock; 'without 

REPORT OF ,CQMMISSIO,NER OF np:ERNAL REYEN·DE 205 

chunge in t.he corporation's capit.al or its property, is not. fiU original 

issue within t.he meaning of too statutc. 

The Ba:iley Co. v. .Ro·utzahn, Colleetor.-'------Unjted St-ates District. 

Court for (,he Nort.hem District of Ohio (unreported to date; T. D. 

3680) . Schedule A-3, Title Xl, revenue act. of 1915, does not. tllX an 

exchauge of no-pllr-vulue corrunon s~ock for outstanding po.l·-value 

common and prefened st.eck,.where such eXCho.llO'e is effected wit.,hout 

the capital of the corporation be.ing increased either by eon,t.ributions 

fr.om the outside or by corporate surplus being t.ransferred to capit.ul 

account, o.s in the case of stock dividends. . ' 

Schedule A-3, Title XI, rovemle ad of 1915, t.axes only ."original" 

issnes of certificates of capit.al stock and not. "new" issues of .eertDieatE's of capital st.ock exchauged for outst.anding certificates of 

ori'Tiuul issuo, where the trnnsaction rcsults in no u,ddition t.o· the 

capital o,ceoUlJ.t. of the corporation.' 

Clevela'nit P1'0'lJision' Co. v. We'iss, Corrector, and, fivo ot.her 'cases 

involving the same question.-United St.ates District Court for the 

Northcm District. of Ohio (4' Fed. (2d) ·40S; .T. D. 36S1),. . 

Schedule A-3, Title XI, reVCllue act of 1915, and Schedule A-2, 

Title Xl, reVeliue act of 1921, do not_ta.x exchanges of.no~pllr-value

stock for out-standing par-value stock, whero sue~ e'xcho.uO'es arc 

effected wit.hout t.he capital Of the corporation beiug incrcllse(1 eit.her 

by c[)ntributi~nsfrom the out.~ide or by e,orporate s~rplus being transferred t.o capItu,} account., a~ ill the case of st.oek diYIdf'Ilds. , ; 

Schedule A-3, Title XI; revenu~ !let of 19,1S, und'Sehedule A-2, 

Title XI, revcnue a.et of. 1921, to.x'only original,issues of certifieates 

of capital stock, and not '! new" issues of. c.el:tificates of "co.pital'st.oek 

exchanged for outst.ouding. ce:rtifiGIl,Ws .of origina,l issuo, where Jhe 

trausllction results in no addition to the co.pital account of t.he 

corpol'B.Lion. 

Tho phrase "whether on organization or reorganization," used in 

SChedule A of t.he mvenue nets of 1915 und 1921, mcans "whet.her on 

orgo.nization 01' reorganization," Or not, uud does not limit the operatIOn of t.he st.o.tute to occasions of organizations und reorganizations. 

The statutes aJ;'ply to all orig1:nal Issues of certificates of eo.pitul 

stock. (Followmg American Laundry Machinery Co, (Inc.) 1J. 

Dean, 282 Fed. 620.) 

Goodyear T'ire omit Rubber Co. v. 'United SW,les,-Court of Claims of 

the United St.u.tes (unreported to date; T. D. 3697). 

Unller section 1100" Schedule A-4 of t.he mvenue act. of 1915, t.he 

provisions of which are abo contained in £he revenne act of H121, 

tho ru,te of tax on the transfer of shares of capital stock is to be 

determiued by reference t.o t.he face of the certificate und is not 

controlled by t.he certificu,te of incorporntion where t.here is conflict. 

be1-l\Tecn t.he t.wo. 

Where a corporation had out.st.o.nding shuros of capital stock of 

$100 po.r value euch, and by amendment to its eeltitieate of ineorpo~

ration reduced t.he pal' value of such shares to $1 each 'without changing the fllce valne of the certificat.es, the tax upon the trnnsfer of 

such certifieat.es should be computed in aeeordance with the pnr 

value as sho\\"Il by the face of tbe certificates. 
206 REPORT OF COMMISSIONER OF lR'TERNAL REVENUE 

• 

TOBACCO TAX 

, .Un.ited Stales v. p~ 'LoriUard Co.-SuptOffiO Cowt of Unitod States 

(45 Sup. Ct. Rep. 359; T. D. 3604). . 

Tho provisions of section 3386, UovisodStEl.tutes, providing for 

a.n allowance of dmwbll.ck on tobacco exported whero the tllX has 

been paid by stamps llfflxed beforo removal from tho placo of mUJlU~

facture, ill'e upplicuble to the floor tax imposed by scotion 702 of 

the reveilUe net of. 1918, although that ta.'C wus not pa.id by soomps. 

By enacting section-33S6, Revised Statutes; Congress iIltcnded to 

Cll.rry out tho polley of tbQ Constitution of not tlUing exports, fiud 

un:;,allowll.Qce of drllwbuck on tol?acco exported 'ahould~(J mauo for 

the ·ftool',.~lU pllid"punIUB,nt to Bcctio'a 702 of tho revenue act of 1918. .''/ ~., .... i,' " .... 0 " 

,[ ,. TRA:XSPORTATION TAX 

.li. 

Missouri Pacin.e Ra.ilroad 00. v. HeUmich, (/olkctal'.-UniLed States 

District Court for tho Eastern Division oC the Ell.Stern District of 

Missouri (unreriort.ed to dat-e;'T. D. 3713): ,) . 

Telegrnph rilessa~eS t-rullsmittod by a telogra.ph COf!lJlllUY Cor a 

railroad 'company lJl' eXchange Cor passenger and CreIght scrvices 

rendered by the ro,ilrol\d eompnny'aie :subJect to tho ~u...'{ im}losed 

by suhdivision (f) oC section·SOO oC the revenue nCt·oC 1918 and 

subdivision'(a) oC soetion·500 oC tho reVOllUe act of 1921.' , . 

The words "~omniodity" and" maLerlal '.' ,as used in subdivision 

(c) oC ~eetion 501 of the revonuo 'act of 1918 inelude goods, wares, 

merchandise,' or freight,'·.commonly so clllled, and the provisions oC 

subdivision. (6), do not exempt Crom tux· telegraph messuges tmnsmitt-ed under a contract·for mutul\l.exchlUlge oC semoos. e 

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