• f l~t
 - .."-~,~.

ANNUAL REPORT or TIiE 

.Commissioner. of Internal
 

Revenue
 

fOR TIlE FISCAL "\EAR ENDED JUNE 30 

1920 

II 

WA5H\NCTON 

I
 GOW:Il,..~ J'RINTIN<.,; Ofi"FIet
 

1920 
"fIl,·
 ) 

. '1'R£.l.sUlIY DEPAU'nIENT
 

DOCUment No. 2575
 

IntclIwl lOOvanuQ 

I
 

CONTENTS. 

Introduction _ _ __ ....•.................•.
 

Collections..........•........ : .................................•.........
 Cost (If ndmini.&ration _ : '. 

IncolUO Tax Unit......•............... _................•. c '
 

Eventual decelltmlization of operationa _. _.. _ _ . 

PCl'IlODnel 01 Income Tu Unit __ .................•..... ' . 

Audit ll.Ild assesament..........•••............•.'.................•..... 

Challge~ in Orga.u.i1.ll.tion during tbe "JrCllr. ' . CoI1Qctions from departing alicn~. , , ' .. 

,\"dit of technkal cases __ . . C-ornmiuce on Appeals ILIld Review ........•.. _ _ .
 

The unit directing the adminilJtration of t.ho ~to.te, cnpil.o.I-.sIO('k, nnd child·
 

lahor tnx laWfl _............. __ _ 

PCl'llollncl. ...•.......•.•.......... _ . 'Taxes collected _ , 

Estate Tax Diviaion _...... . . Ca:p'ital Stock Tax Division. __ ..............•................. Child Labor Tax Division _ __ . _ 

Sales tnxeg--------Special n.nd ntill<:elln.neous commodities--occupatiolls aDd pr:i;;. 

lc~b~~~~:::: ::::::::::: :::::::::::::.. :::::::::::::::::: . 

~~~I~~be~iu;.~::::::::::::::::::::::.::::::::::::::··:::::: . Reno\·IL!.ed butter.. , __ _ . Mixsd flour .............•....... " __ ..............•••.... _ . Colloction field eorvke __ __ " ....• 

RCoTj:,"llllization of the bureau work rcl:11ing to recajpl-9 lllld dillburoomeuUl . Enforcement of natiOllal :p'robibition. _. " __ .. ' . O~llization of ProbibitiQIl Unit. , .. .................•.. _ '. 

Office of counaellWd T..egal Division : , _ _ . }'rohihitioll field force. . . . . _.. __ :.. . , _ __ . Supervising Federal prohibit.ioll ogonls , _ . 

Federal prohibition dirnd.om _. __ , . 

• 

Xa~~k::~iio~~.·:.::::::::: '.:::::::::::::::::::::::::::::::::::: • Divimon of ToclmoJogy ...•............ ' _ ' .. Chemical work.· __ _ , . 

NonbcvcragQ alcohol.. , . " 

r
 Tll~·lrec alcohol. __ , _. _ _ _ .
 Ind~rial alcobol IlIld denamred alcohol. .
 

Dh'ision of Audit and Statistics _ _ . .1
 Distilled spiritB __ , . _ . , ])enatlltlld ulcohoL. ............•................ _ . , .
 • NarcotiCII , __ _ _ . Intoxicating liquol'll in JI'OBSC""'-ion JlUlUill)' 17, ] 920. . . . 

." ~~~~I~"i~~~::·:·:·:·:·:::::::::::::::::::::::::::::::::::::: • ExeQulive Division ..••..•.......................................•••.•
 Solicitor of Jnt<)rno.l ReveDlle ....•............. _........... . __ . _...••
 Stampe, _ . Burmu II.IJd field 1>CJl!OIIIleL ....•••.........•..•.......... _ .
 

s 

p,,",
 

7
 

,

7

,

9


11
 

n 

12
 

13
 

H "
 

l~

16
 

16
 

16
 

I'17


21
 

22
 

"

25
 

26
 

26
 

26
 

28
 

26
 

31
 

32
 

32
 

33
 

33
 

33
 

34
 

35
 

"
 

36
 

36
 

36
 

37
 

37
 

"
 

:~

39
 

33
 

39
 

«J
 

«J
 

«J
 

45
 

46
 
4 CONTENTS. CONTENTS. f 

ST.\TlSTlCAL TABLES. , Pili' 

Receipt9 lrom l!pOcilic SOlll'O:!!l 01 iutemfll revenue, 1920, by dk-tri"w ..•.• __ 

Receipts jro~ spocific BOUTCC/l 01 i1!t.crn:l.l fOYCnUC, I!l20, by SUItes, etc .... Sumtll1l11' of mtenllll-rcYcnuo fDCWpt9, J!ll!l and 1920, !.J}' bources.........• SUlllIllll.ry of iUl.omll]·rovclluc reclJipl.S, 1919 and 1920, by districts _ Suml1UlTY 01 iutcTlIlll-ruVonllC lcccip18, Ifj20, by Sl,.:J,tes... _........•... _.. _ 

Summary of roccip18 from im;ome llnd pTofita I.iU:QS, 191&-1920, by States.. Total illtcmllol-rovenllc ro\,,~i p1.8, 18()3.--1!.f20......• _.••••••.. _..••. _••••... 

1. 

2. 

3.

,

,

".7 

Pngll. 

50 

80 

3>. 

97 

100 '"

101 

Tnltablc gallon.'! of distillcd 8piriIB wirhdrnwu from oi~till(!ry ll.nd genernl '1. 

oondet\ wart'boc~e." including lhe qno.nlily remoyer} from ci....,lern rOODl.'l 

of di.l<1illeriC5lr.r denaturn.tioll, ]9:'0, aod yelll"tI and lICo..'lOns of produetion 

TaXllble gallo))B of each kind of ~pirils whbdJ'\l'nll from df~L.i~lery warehoUl!eR 

[or trnn.~rcr 10 geneml bonded =boll:le.~, ]920, by dLl3trict~ . 

Taxahle g:..llons of whj~ky lmrclerred, tax-1Y.Ud, w boltling wa",hou-~os [Dr 

bot/.ling in boud, 1920, by di5Uici~ _ , 

4·1. 'faxn]llc galloll." o[ each kind 01 distilled ~pirit'l v.ithdrnlnl from dbrillery

,z. 

43. 

13' 

13' 

];I" 

lowmnl-revetmo ULx on producta from Philippine b13.lld~, 1919 lllld 1!l20, 

by articles tal;e<I ....•.•••.••.•..•••..••••.. __ .. _' ..• _••..••.....•••.. 

Interual_revenuo tax on productll from Porto Riro, 1919 and 1!120, by 

artidM t.axed _...................•. _ _ . 

Number of each d~ of llpccillllaxllayel"9, 1920, by di..stricla _...• 

Tob:tcN factories 0PCllltl.l(! nnd leal tobacco and otber m:lteriili llied in 

manufacturing tohacco, 1919} by d~ricts nnd by Stall':3. _..•............ 

Tobacco ffil'ln1l1acturod, (IUanl.J.ty ou band :It eOlllmeocement and closc of 

year, quantity to 1,0 fl-Ccountcd l\Jr, quantity remol·ed in bond for export, 

10taJlW.le.i rllportod, and t;l);O~ p[J,j("J I9l!l, by dL~triclB and by Stal('.S.... 

8. 

,. 

10. 

H. 

12. 

101 

10' 

102 

106 

109 

and gencrnl bonded warehouses, l.ll.x-p:nd, exclll."i'·e of tax-polid I'pirits 

transferred to IKlttling wTlTeblJllSCli, 1920, by di_tricts. ...............• 

Taxahle ga1l01L~ oj spirit!! upon which un:: paid by stamp, ]!ll~nud 1920. 

Taxable gullollil OI"'distilled 6pirila tl1Ulsferred. t.o bottling warehouBG;l for 

bottling ill bond lor export, 19:?0, by d.istrieUi~ _ " . 

TllXllble gallons of each. kind of distilled sJliril!! 'dtJldrn<m lr'Onl distillery 

and gencml bonded .....arehouses for exportation, 19'20, by districlB..... 

Taxable b'll.llons of each I.."ind of d:isUlled spiriU:l withdrawn lrolll distillery 

~~~~cKe~l~~~~~~.~~.~~~h.o.~.s.:~~. ~~~~10.I:,.?9.~.'. ~.~ .~I~~~~~.

4>. 

40. 

47 

.8. 

I3! 

HI 

I' "

13! 

~~~!~~~~~l1~s\~t~.t.~~~~~.~s.o..'. a~~ .c.i~~ .~~_~~I.~~t~~.J _~9~~: .~~ Cigarette fadoriol! oPOJrnted tob:uoco used, and cigmette:i manufactured, 

191!l, by diatrict.~ and by Slates _ _.. 

Loaf tob,u;co ul!e(1 ill ID[J,nuiaeturiug ciprn, cigl1retws, and tobacco and 

Bnuff, 1!111J--1!llfJ __ . __ __ . 

Production of manufactured to1mcco, Bllllff, cigam, and cigarcttfrl, 19]()--1919. 

Summary of o]leratiollB (II manuladllIOro uf tubacco and (';gll.r~, 11119 . Ci£,a~ roported ll~etl for pCll50llal COIllWIDpt.ion, 1918 an.-l 1919, [,y di"tricta. 

13. 

H. 

15. 

10. 

17. 

18. 

112 

115 

117 

117 

118 

119 

[I,'

" " 

Dlllwback of iuternaJ·revenue taxes allowed on exported distilled spirits, 

1!l:.!0, byJl?:rtlI __ ..................••.• _......•.......•..••. ·· . Spiri1.8 :rcctlfted, 1920, by districts....•...........•.......••............ 

Spirits reej,itk>d., 19201 bv Statl'''_ ' '...•...... Taxablo gallUIIS of dLl3tilled spirits reported lost by ('asuall~' ill distillery 

ond gcnerJ.1 honded wafehOU.'3e~ (including seizures, IJ'\lwlnlcut removals, orrorn in gauge. elc.), H120, by districts : .........•........ 

r->at.uro. of caaua!ti'm in distillcry unll general bonded II ru110UBC8, 1~120, lIy 

dls1.nctB _ .. _ _ . 53. 

43. 

50. 

fll. 

liZ. 

l~:

H 

I4 

14 

" 

HI, Rccdpta lrom illrerJIal·T(jvonuo (axe" ou tobacco, al\d 1,or capita 1m;: hlllled 

Oil (,~timnted /lUPlllatioll, 1!Hfl...1\J20..... _..........•.. _. _. _•.....•...• _ 120 54. Taxable galJon~ of eacb ki"d nl spirila, as knoll'n to tl,e trade, remaining 

in distiUery un(l g""l'ral honded W[J,rehonrres Juno 30, ]9J 9, by district.s.. H 

20. EXl'ortatiuil in ,ond uf nmnufactured tobacco, 6nuiT, ciga~, and dgarottel3, 

1920, J,ydi9tritt<l , _...........................•.•....... 121 55. Tuxn!,[e g:tJlons of each kind of spirits. as kuown to the tr.J.de, remaining in 

distillery alld ger"'mL bondcd warehouscs Juue 30, 1920. by districl.8 .. H 

21. 

22. 

23. 

DrowlJa<.;k of illtcmnl·rovcnllo lnxos allowed on tollll,ccn, cigars, and cigll.­

rotte" expurtcd, H120, I,y ll<Jrl.H, llnd HUmlnlll')', ] !l15---1920 . 

Production and withdrJ.wal~o[ colored oleomargariflo, lno, 11Y districts.•. Production and "'i1,h,lrnwuls or uncolored '11comalll:l.rige, 1920, by di..<tricUl. 

122 

123 

123 

[,I), 

57. 

Taxable gull'>lls of spirits remainir,g in distillery and general bonded wo.re· llOUBCB.lnne 30, 1920, by dislriet8 arld by seosollllO{ production, 1!lli-l!l20. 

]lItoxicatiJl~ liquors ill llUS808~ion January ]7, H120, lUI reported in COIllplil1J)ce vnth ~ectioll 3.'1, Title II, NationaL Prohibitioll Act, by distriel.8 

14 

" 

,

, 

24. 

25. 

" 

Production and wilbdrJ.wnl" of oleomargarine (coJored and uncolored), 

)920, by monthH ~. __ . ..........•... 

Summary of productiun ami v:ithdrilwal~ of oleomargmine (colored :md un­ colored), ]t)1l-1920................ . . 

Production uud withdrawals o! renovated bUI,tet, J\I20, hy di5tricUl . 

124 

• 

124 

124 

;0. 

58. Tll.x,ab.lo g'.lllons of Co.1.clt kind of spirits lost lly leakage ory,,::pomtion frolll 

dmtJllery and ge!ltJra! bonded WarchOU8C1l, 1920, by dlBtnctB.••...•..• 

Pro<!ul:tion, tux·paid withdrawnls, ItJakage allowed, exportation, and bal­ ances ill warehouses of distilled. Epirita OthH than fruit brandies, in tax· 

able ga.1l0lIl3, 1911-1!l20 " . 15 

" 

I' 27. 

28. 

29 

30. 

31. 

32. 

33. 

3<. 

35. 

Sr,. 

37. ". 39. 

'" 

Summary of production and t.a.x-pmd v.-ilhdr:l\'r:ll~ 01 reuo'-uted buttet, 

1910-1920 _ , , _ . 

ProducLioll and v.ithdmll'als of mixed flour, 1920, lly di,<tricti' _.:. _...•.. 

Enforcoment uf tho IlUrrI.'Wll Narcotic I;aw according 10 different das.'!e13 of 

ret:ktered nlld unn::gis!:cred pel'l;(>Illl, 19:xJj by Stat~......•.••... _ 

~trationlllJud(:r the Harrison Narcotic .11W, 1920, by StatoB..... Grain nlld oilier materials ul;C(j fOf production of di~tilled epirits, 1920, by 

distric!.ll......•..... ~_ _._ __ _ 

Grain and other materials used for ):>roduction of di~tillod llpirita, 1920, by 

States _ _ _ 

Sumrna.ry compari~onof m.o.teriulM u-,cd and "pirits prlXiueed, 1!l19 and 11120. 

Gr...in and other materials Il:led hy itldu~lrial :llrohol pl:l.nts for the,productiou of nleohul, May aud Juue, 1920 J by district.:;. _. __ .. _..... __ ... , .... 

G~n and other mal(lri:ll~ U5\JtI l,y inQustri:'J alcobol JlIanU:l [or t.b:e p~uc~ twn "f llkohol, 1I.l.y llud June, 1920, by Statea _.........••••... _. Production of dbt.illc<1 ~pirilB, 19J 9 :llld 1920, by dbtrictll.........•••.... _. Production 01 di~tillcrl ~pirilB, ][l]!) and 1!l20, by Sta.tee.•.•......_.•... :.... Taxalllo gll.llwlll of dbtilled 8piri(~ g'J.uged, 1920, by distrieta ..........•.... Tnxahle Rf\!lUUH of oach kind of distilled ~pirijs produced from IllllteriJl.I~o)

otber than fruit, dOJIOt!ir.od in distillcq wnrehouse::; or remo"ed to dena_ 

tl.!rin:s' warehhUBes din..'<':t (rom clHtcrn rooma of dbtilleries, 1920, by 

dL03tl'1cts ...•........................ _._ -­ -­ _ To.x.... hlu gallorlS of di~tillod sJl;,iUl in distillery :lud general bonded ware­ llou~os :l.t bOglllning amI ond of fi~co.l yeam I!lL9 aUd. 1920, prod,~ood,

cutored illW, and tCl1lovorl(rom Bucb warellou~es..dunug 811ch..pcrwd~,

nlld inel'U<&lllJ or docro'lllu ill u:loeb clnsa tof 1mn!,.adion~ .........•••....:. 

125 

125 

l2<l 

130 

131 

131 

131 

132 

1:12 

133 

1:\3 

]34 

1:'16 

1::\6 

,I 

I

I!I 

I 

'!b

,r' 

os. 

66. 

"". 

OS. 

Taxablo b':'lJlOtlS of o:J(:h Idud 01 distilled spirits witlldrawn from diatillery IIlld geneml bouded w!lrehousel'I for Bcientific pUrpOSC8 Wid for the llllO 01 

lhe United Sllltes, 1920, hy d..istrict:'l_ .' ......•..........•... ' . 

Taxable gallolJ5 of each kind of spiritB withdra.l\"Il from diatill"ry and 

~~~~ ~~~~~Yd:r~~~~.~o.r. ~f~~.~~. ~~~~~..~~l_~f~.t~.~t.l~.~.r~~ Summary of taXII.ble gallonaof each kind of di.:3tilled flJ;liritll, 118 known to tho 

\nJde, produced, ,rithdl'll'nll from, and remaining III distillery and gen· 

eml honded wu.rehouses. 1920 __ -................•...... 

FomlUll18 preacribed for denaturo.tion olakcbol and the industriaf purposes for II"hi<:;h alcohol Btl denatured mI.'3 useJ, 1920 _ . Taxablegallolls of euch kind of distilled spirits removed to dClllllltring warohOlJae5 for denaturation from distillery and general bonded 'wmchOU808 

and from <;istcrn rooms of dh,tilJerics. 1920, by d.istriM.s . Wihe gallons of denaturod alcollOI produced at and romo\'OO from dellotur· 

ing pllllltll, ]no, by districts _...............•................. 

Gallon~ of.dotlntured alcohol receiVed by manufacturenl and dealem, 1920, 

byd11lrnct>l _ . 

PrOOf gallollll of o.lcobol withdmwn from indUlltrial n1eoboJ loondcd warc· ho llBeS for expprt, May and June, 1!)20, hv ccuntriCll w which ('''porled .. Pruo£ h'llllotls of a.k.'Oho1 de]Kls:llcO ill and wlthdrnwn from industrial ak<Jhol 

honded v.urehoWleS, "Iar and June, ]920, :l.mJ remaiuing iu induslrial 

akohul llOndcd -warehouBl"S June 30. 1920, by diBtrleta _ -: . Summary o[ ol'erntioJl~ relating 10 alcuh<l1 ll.t illduBtrial 1I11:0hoi bonded 

WIlrehouBes, Mo.y lind June, 1920 _ . 

03. 

64. 

02. 

(;~I.

00. 

,I. 

II 

11 

II 

1l 

11 

1l 

" 

Ii· 

I' 

" 
6 CONTENTS. -	 , P~KC.

10.	 Tndustrio.1 alcohol ]lJAntJi, bonded WllrChou.lll'8, n!ld !lenaturnlS p1nntB, under Titlc.ll~, No.tiollal ,Prohihiucn Ad, opctated duri:Jlg tho fiBCllI year ]020, 

by dl~(,J'lct.B _ _...................•..... _...•. 

11. Summary of Op.l:!rotionll:it dir,lil~urv alld general bonded warohouEOll, 1920._ 

72.	 Taxable l:lJ.lIone 01 hrandy wi,hctrllv."Il from lIpccilll bonded 'wnrehOnBeB 

dllriJlg tile yroT null rCllllliuing in Ilpecill.l bOl>dud ......rt:'Jl()U/IJl3 at tho em! 

of tho year, ]\)20, by diblri('U!...............•..............•........ 

73. Ta"Xable gullOllll 01 hrundy iuspeeial honded 1l,'arehOuBCll JUly 1, l!.JHI, and 

dopoE>itfoOi in ~peci>lol IlOnded wnr",hoUllL'lI, 1920, by d:iBtrkts. _..•.. _..•. 

74. Summary of opcmtionE relating 'LD'brondy at lIJXlCial hOlL<.Icd wll.rehoUI>ClI, 

1920 _ 0.. ••• ••••••••. . ••••..•• _. '	 . 

75. FUBCloil temol'ed from distillU'i~, 1920, by di.$tr1cu! and by SllL1.eB . 76.	 Sweet wi""",. fortified ...-ith S""PO brandy, undr:r the act. of Feh. 24, 1919, 

and brnlldy ..-i(~drav;-n from dia(mcrW~ Il.!ld special bo.ndcd ....1I.r0touacs 

9.Ild used lorthlll purJXlSC, l{l20, hy dllltnctB and hy kinds.....•...... 77. Materi:lls used by breweJ'B ill tJ'lJ production offcrmcllIed liquOJlJ J{l2{1.... j 

78. Shc~o7t~~~c~~~ ~~~~~~ .r:~~~.~. ~~'~'..~t~~~~~ .~. ~.~~. ~.r.~~~~ 79.	 Fermented liquors TClllO'·OO froln lJrewcriCll in hond {or eJ; port (reo of llLx, 

lOW, by diEnncta_ _ : ......................•........\.• 80. Production of fermented liquo~, 19~, by districts. _' . 

81.. Production of fermented liquortl, 1920, by Statea , ...•.......... 

82. Distilleries registered-and opel1lwd, 1920, by States "" . 83. Groin distilleries ref,--i!;ten,<l and opc~tcdl ]920, hy disrt:rieUl, _ _......•... 84.	 Penni-I:! i&3ued by thl) Bureau at Wasnin/rt.OIl for )lonh(lve~ge ak'Ohol, 

January 16 to June 30, 1920, b)' Stal.e5 [UJd hy cllllJ$(lS ...........•••..... 85.	 Tax~ 'I."Ilf!Sllcd before llIid after tho effective dalo of tlle eighteenth \lmelld· 

ment to the Constitution, lU:m, by districts , . 

86. Abslr.lct of Btiwres of illicit rtillfl, dlstillcd npiritil, and WiflC6, alld (oUlI ....::ih:c of aU property seized, for -..-iolations of the N"ntiDlLai l'rohihitioll 

Ao.;iand theintcrnll-l-TC\'eIlUe law8 'r\lklting tll distilled spirita, \\iIlOS, etc., 

1920, by StateB , ..•.............•....•........ 

87, Moneys l,)a.i.d to collcctore as proceods of in remactionfl. judgmente rC(.>I)vcrcd 

in cki1 suits, fin~ Ilnd pcm:tltiC6 impOllcd in crirnirwlaction~,and eootll 

116 reported by c1etke 01 Ullilt:d SUit." cQurla, 1020, by districts, __ . .. 

88, EJ;pendit ures froID appropriations fur lllI.1llriQl; Ilud Cl(pollS16 of collcctoTII of 

il\wrllnl re....el!ne; restricting lho e,ue 01 opi11I1l: collco,:tinglp.e war renmue; 

and ""'huiefl, offico of ComrnisaiOIlC1 of IlltcnllU lim'clIne: lU20 : .. 89.	 EJ[J?eIlditUfes from IlpproprilltiQIl fur enfotcemcllt 01 !lw Natiollal l'rohilJ;· 

tIon Act, 1920 , , ..........•...-••...•............... 

90,	 SUIIlDllUY 01 inler]\a]:J'C\'~n~o BU~.,r issued 10 collcelQre ofintcmal rll\·ellue 

and tho Poat[fUll;lllr G""crnl, 10_ , .• __ "". ........•........... 

91. COBt ui prinling and iJimling lor tbo lulcTIllll ]levclluQ Bul\J:I.u and I')cl'\-icc, 

1910 and 192Q.. " .... _...•............ , .......•.....•.....••..•...••. 

D.-.cisiON; of the courts in iml!DlJl1·revcullo CatlW, l~HI lU;d 1!J20 •.••.••..••.•. 

• 

• -" 

, 

• 

, l.. 

lG~

J(j(j 

](i7 

'68 

lG:) 

Hl~ , 

,GO 

no 

170 

170 

no 

111 ~\' ]7)
 

171
 

r?'.
 

173
 

'50 

l!JO 

• 

101 •
 

1!J5 

107 

lOS 

lOS 

• .. 

II 

.,;,.~'liIIllIo.-. . ~!,

ANNUAL REPORT 

OF r:H.],; 

cmmlSSIONER OF INTERNAL REVENUE. 

\ !'!lEASURY DEP.\RT~IEXT,

On'ICE .lJF TIn: CO~nll6.SlO'XER OF IXT£Rl'OAL RE''EXUE, 

, \ 11"'Mh:imgtoll, Serdembe1' SO, 1.9130•. 

8m: J IllJ \·e tlle honor to submit the following rel)ort of the work 

of th(', Bureau of Internal Re\'enne for the fisc;[II year ended June 30, 

In20. . 

The outstundi.ng features of the work of the Bureau during_ the 

past Jellr are thf' org:mizution of the Pl'Ohibitioll En{on.,<,mont Unit· 

the bringing to a plane of higher efficiency thc adllliTtistrati\"l;~ Ula: 

chiner}' {or prvperly andiiing me-orne and cxcess·profit.s tax returnsj 

;llId the extension of sen.--j(·(', to taxpa~'iers through the establishment 

of 11 number of brnnch office$ nt accessible cellters of population. The 

.f\ational Prohibition Act placed upon the llureau of Internal Re\'Cl\Ue 

WHY l'cspum,ibilities in....ohiul! Illany diffieuJt problems of interp.retution and administration. The progressi,e Eteps t[lken during thll 

Jellr in the solution of tlJese problems nre relnted in detail in a sopa· 

rate Pllrt of this repurL. 

The two )'enrs of ollr pa11.icipfltioll in the World Will' 'Were marked 

by emergency revenue legi!'ilation and constituted a ~riod of almost 

COllstunt rcol'grmizatioTl of the mlll)inistrutinl lllachmcZ'}' of the In· 

tcrnal-Re\'enue Bureau. The year cm'erec1 by this l'epolt has w:it­ ll~ssed the approflch of more stable (lnd more Henrly normal condi. 

tions. 0pPOItunitj'- has been offered to revIew with some mcasurc 

()f e-ltre the Yast orgflllizution so suddenly lllld hastily de\·eloped, to 

coordiTHlte and harmonize the mallY diverse ncti\'itics incident to the 

enforcement of the different j)I'O\:isions of the llllf, :.lUll to realize 

progressil'ely imireased efficiency in evel·y branch of the service. 

•	 COLLECTIONS. 

The operations of thc Interml-TIevellue BUNllU during thc fiscal 

\'ear 1~20 llJlder t.hc 'Var H.eYl'lHlp' .\.ct of 1918 awl OUW.f interunl­

;'cveJilie tux legisl::J.tion hnve n'sillte,d in the llollection of $5,407,580,­

251.8.1, (,()lIlpl\l'ed with $.3.850,150,078.5C in tile f:iscnl Tear ended June 

:lO, 1~H), an increase of $1,fi57,4aO,17B.~;:;,01' 40.5 pel' ccnt. T.Jllrge income·tux pnycl':-> generally hayc avtiiled Lhemsclveo; of the l)l'ivil,,!~t': of iust.llilmeut payIllL:nt, Wllich first bccrHue uper;ltive in 

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, 8 REPORT OF COMMISSlOXER OF IXTER?'AL REYENUE. II REPORT OF COMronsSION'].;R OY1XTI':RNAL RE\'EXU.E. 9 

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III 

COST OF ADMINISTRATION. 

The total cost of administering the interJlal-l'e\·enu; bws fol' tlw 

fiseal year 1020 as expressed by the twgl'cgate expelidituI'es from the 

se\'eml llllp('opriations was $2!),G4:7,4'59.71, compll1"ed witli'$20,573,­

771.52 for tIle fiscal yeal' 1919. The SUIll of $184,SO~3.Ni expend~d f~'om

the appropri ation of ,$250,000, "TIefunding-illternul-l'enlmw coUections," is not included in tIle total, !lS it is in 110 ~ens~ an ll,lministmtiy,j 

expense. 

The cost of opc"llting the Internnl-Reyenne Senice for the fisc:d 

year 1!1;20 was 55 cent.;; fol' each $100 <:ol1ected, h'IS(~d on tim cxp'llldil1Jrl'- of $29Ji47.,43D.71. The co~t of operating' tiJe Tnterllal-Rm'clluc 

Sen·ice for the fiseal \'ear 19IH was c{\ui','nlent to 5a cent,s for enell 

$IOO <;olleded. There is inclnded in t l~ expenditnre>; for the fisclll 

year 1020 the e:xpellditllre~forenforcing the child-laLor, the Tllll'COtl\;, 

Mi 

1,13f"mO,I~",

Il!'J,lI'JS,17T.31 ',7, MI, 512. 45 

1'J, 1lSll, GJU. (,.. 

1,32.~.21I<l3

IOI~

27,2'\,llll.1~

S3~~'¥J' ~~. L,._,"S,&kr.... ];0, I "'-~. ,1,;9. 00 2,3Jli,00T,OO 

1919 

1.o,199,456.~11 ~,:tJ6,I~t211'''''''

:lJ,4!Y;',O-H.S:l 

$.165, ~1I. ~,-,~_ 2" 117,~~.lm.21

2Oo1,(fJJ.fl'Il.&l 2,;UI,S,lI.Q<; 

lIl'10 

10'2.933,'0I.J5 

f!l7,~.27~.71

4l,0Il5.';:~,OO

295,>lOlI,35.'i.H 3,1'.l3,278.05 

Souroo;;. 

conlleetioll with returns mude under the Ihweuue Act of 1918. The 

payments made", during the first six months of tl1,c Bsenl yell]' 1920 

embraced the thnd and fourth installments of the Income and profits 

t.axes due on illconh~ in the calendar yenI' 1\)18, togethel' with additional collections on nsseSSIIlcnts made fM prior YClll'S; while the puyme..nts mlldc during the Just six months of the fiscalycar embraccII the 

first and second iustaHmcms of the income aml proMts tuxes all incomes in the calendar year 1910, together with uddition,\j colkctiolls' 

made on assessments "for priOl' years. '.fhe [ObI} of these income and 

profits lax Collections for the fiscal yenT HJ20 amollnt.ed to $31!)5(),!);16,­

003.60, compared with $2,600,783,n03:70 for the fiscal )'ear lUlU, all 

increase of 81,356,152,100.90. The miscellllIl€Ou:s collectious lH'ising 

horn object.'; of taxation other than income, and profits taxes 

amounted to $l,450)G44-,248.21 for the fisc!)! year 1920, compared with 

$1,24D,366,115.SG for the fiscal year 1919, an increase of $201,278 

072.35. "

The collection of internal-l'e",mue taxes for the fiscal year­ 1U20 

and selected prior years are sllmU13rized in the followillg bJ)le: 

D!stillcd spirits . I'ermented liqllol"1' ....••• ToOO'CCO _ . OleomargUriH'•......... . c..pit3l-stork tll.-", includingothu 

<l""I"ial W"~, "'... ..... Misi>.'Il~ous UIlll war .".is<, ta:l::"" ..•• _ _ ss:I,&>3,S7L~'j I 513,~21."..'il..lit I' 225,lr.3,a'l.'.H Sl~mfl sa'es lor p.lJ"",I-PO"t pllckages,ctc_ _ 21,~~1.';OO.7.·,

------­ Tot~1 IV'onl"s rlOm o,her I 

\h:n Incomo and ex<>:"""­ Jlrn~1.> t,,""es_ "11'4w,Il4I'21~ 21 1,2-t9,3W,I',,, SG I f;.'>1l.~:';' (12" tJ.., 3l)<,m7,6W.22 lucerne (lIJU ~-,,= ...pro!lts •.,,'« 3. g'ltl, 935, OOJ ,,) I 2. tiOO 7Sl,9(Y.l 70 ~, s;j.,. m. M'I 28 J I, J.~l, 27~. 7-1 

Totolroccipl< _ . '5,401,580,251 ~l I~,&)l,IOO,lJ7S I~,"O~,955,~O ')31 'J..'l.l,001l,SOO.OO 

1 The flrnres O"'DCI'.lD.1llg int~rn31-fUwu"", roedp," "" ~j\'rll in lhIs report ,lilT"t truro ,.wh flgures CllTkd In ot.her T,r)sUlT ,tatetoOBl.'l "hoW1nl: th~ 1inancbl CuDU i,I"" or thu GOWmJn"ot, h,·e.\l!>" lhe JO<1Ilcr r"l>­

""",nt cellE<1.ions byintem;11·ro,'@uo otfl""rs Ihrougho,,~ 11'" <'OlUllry. in(;1",l1"~ colleN;";" l>y p<l5tm"-''''r< lrom LlJe <:LIe 01 int"nul-..,·,'U...., do(,u.menLory .i"mp;;, whilo I.h" lOll" 'U]1ru."~lt the ,lell"')'" <)I1.I,~,o

roll""'I""-' illlhe Tre",mT}' or duposiWI.., ,Iurln~ thu n,,,,l Yt:l1 con("rn"d, I.hu difi",e,,""s hN,,~ duu t" Lh" 

f""t that some 01 the roUcetions in tho 13u,er p,rt Qr the lis""l }'a. mo nQ' l(l ,[pp<..lt~<l. or "'" <lot rellOrt"d 

lQ tho T''''-''lUry "" delX1Slted. umil3rter June YI, ~h us f.arryIn~ Lh<m into [.hc followblg ll....lyear a.; rerorde<l In the ,[-"[,em",,l< slrowin£ the ('(on,liil"" 01 thO T,e""Ul"Y. a 

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and the prohibition iuws. The :lmount. expended for Slllilriesj tmyol· 

iII'" expenses, find mi~ellaneolls items for enforcilw the pl'o\'isiollS of 

th~ ehild-Inbol' scction of the ]{e\,enue Aet of 1918 ~"as $S!J;703.65; fo'" 

enforcing the provisions of the n[}l'cotic laws, $460,8:27.24; nnd ful' 

enforcillg the Pl'o\'jsions of the prohilJitionlaws, S2,o59,7"74·,32, 11 tot,l! 

of $i?,610}05.2L .D:duct.ing this_llI~IOUJlt from t.he totul ll~llolln~ c.x~

pended, ~29,(i47,439.-{l, leavos $21,037,134.50 ns the net expendIture 

for eollecting thc internnJ-re\'clllle lttXCf:; for the fiscal YClll' 1920, 

which is cql1i\'alcnt to II cost of 50 cents for each SlOO colleetecl 

Detuiled statistics of expenditures nnd the nppropriations froll1 

which expenditllr~s nrc made lire prescnted ill Tllbles 88 and 8U (pp. 

191 IIhd lU5). 

n,·COME TAX. UNIT. 

The adminlstratioll ~,r the iJ1CO\ne and p,·ofits tax laws has been 

essclltially'<) problem of orgulli'l.ution. This tllsk in\"ol\"es the Lln~

Illl:L1 deterininlltioll, in llccordllnce with the income lIud pmfits tux 

provisions of the War~l"e\·elllle acts, of the correct tux liability of 

more tll;lll 4,000,000 illdi\'idllllls and cOl'pomtiolls. In or'galli~in:,f fOI' 

this wOl'k, tlw principle obsern'd WIlS tile scgl'cgation ill Oll~ nmL of 

tll{~ Bureau of ull illcmne'und profits tax ll1atters..As far ns possible, 

thcrefore, thulllcmne Tax Unit has been Ill,lde self-contained, in oru,l!' 

thut its OPC1":ttiOllS III a)' not be confused or impeded by othel' resp911­

sibilities of the Bllrelill. Dm·ing WlhtteYer time the GO\"\;I'Jllllellt may 

continuc to depend on income and profits taxes for its principal re,'­

t~l1\le it scerns es>entiul to CIH;ouragc tlLl~ highest de"l'ee of specializntinn in this important work D 

The second principle observeu in o"glUlizllW the Jncome Tnx TJnit 

has heen the de\'elopment 'of liliifol'lllit,y or J~l"()Cedlll"e throug-h celltl"ali7.cd openltioll IUld cOlltro1. 'fhis policy was neccss:ll'J 'in tlHI 

eady stages of the work bermlise it wns clcnd.r ilnpmct.ic,\hle to devise 

regulaLiolls capable of uniform !lppli.l:lltion by lJHlII,\\olliccl's actingiIl(lepclllJ(~nt1y. Aeeonlingly, all tux l'etUl'llS fol' the yeal'S up tl) ulld 

including Lhose of Im7 wcre forwlIrdocl to "':lshiu,rt,OIl for aUllit 

:111(1 \'cl'il"icatioTl. Of thcse l'etul'Jls, those which iu\'oh'='e<! ncw or dif· 

fielllt questions of h1W, llceollntiug, 01' busilless }ll'llctice were reviewed 

by the te(:lllti(~ld ndvisel's of the Hurmiu, whose findings wcre :lpp'roved by the qOHlrllissioller" This procedure necessarily rebll'dcd 

the e:ll'ly opemtlolls of the Bureau !ll1<:1el' thc 1Var He"elluc Act of 

]!)l7, nnl"! resulted ill seemingl.\-, interminable re\·,iew of specific eascs. 

All decisions Illude in these l'e\·.iews, hnwe\'cl'. were 'l'cclmJelllllld 'llsed 

as thc basis fo!' orgnlllzing the ]w;ome Tax Uuit 'ill acconlllllce with 

the divisions of subjcct mattcr into wliich these decisions fell, S0 tlmt 

witl: the aecllmllllltioTl of pT'eced~llt c~u;es thc rutc of 'pl"ogl'cs::; in thc 

lludlt oJ returIl;'; hus been stl\lllhly IlCCelel"IlWd without Joss of eentl'llli;wd l:Olltl'Ol. . 

.' t:n:N'I'Uf\J. llECI':NTH,\LI7,A1'lllN (I)' ()I'};IM·I·[,)I,S. 

. The 'princ.iple of COT1tmli~ed ope~ntioll, which wns eSSQntial in the 

eurly 8tu,ges of orga.llixlltioH i II Ol'<ll~1' to develop lI11'iformity of methods 

and decisions, has hem) followed without losill~ si"ht of the desil'­

'ubiliLy of confol'ming us l'upidly liS pO&liblo to tllc c~·entllll.l policy of 

., 
• 

10 m:ponT OT CO~BnSSlO}>'lm O}<' U~TERKAL ll.~"E~UE.

r 

decentralizution by" tmnsier of tho audit of r~turns to colloctors' 

lIiliccs. ObyiollS)I, the jdelll time for the correct determination of 

tax liability is tho date the return j;;; Illude and 'the ideal plilee is the 

business headquarters of the taxpayer. 

The fit'sl officers of the Btll"Cali to rccci~'c the retunl!> Hied by ta,,~

payers al'e tbe coUedol's lInd their deputies. Jt -is to these· locnl 

ollicers tlll.lt citizens llulun,]ly apply for ndvice und tlssislullCO in the 

pl'upllmtioll of returns. AIULOugh colleetors are responsible for the 

(,nlllsaetion of internal-revellile bllsincssof 1I11 kinds. it has been 

ptliisible.in their alliells, as wl~1 ill'; in the BUL'ean, to provide for COllsidcrnble speci:llizatioll on incom~ awl profits ta."ies_ Employees hH'-e 

been carefully selected !tnu trnined for this import.::mt work, so that. 

th¥_ be,;t possible senice might be nmdered to the communit:r_ 

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HCMiIlUill,!! with the reh"'Jls for the ealendal' Tear 1918, collectors 

were lIuthorized to condud u prehmin:lry :.llJ(lit of individual retHI'llS 

of ineome not exceeding' -$5,000. Aboul :3;:')00,000 (or ID9re than 80 

per cent of the total Humber) ineome ,lIld profit.s tax returns for the 

calendar yellr 11)18 werc exomincd ill the offices of the G4- collectors. 

Enol's diseo\"(~L'ed b~7 the clopnty (;ollectol'S asil!lled to this work were 

IIdjusted in lIlallY lTlstnm:es by jlersonnl cOliference with thc .tllXpayers, always wlth less uclay all(" cOl'l'eSpOildence than ",hon ~lllillll'

udjllstments nre made in "'flghill~ton. The returns for 10lD Wl:re 

IW,lldled in a simibt' mamwr, Hnd itis believed that the rosult ,..ill 

be CI'ClI more sntisfaetorYi because the deputies hll.\"e hau the ;((1\',111­

tuge of the pre,-ious year's eXpel'iCllCe llud of considerable subsequent 

trninillg :llld hiudy, I 

AlthougiJ this audit in tJle offices of collectors must later be re·-­

viewed by tho Income TlllL Unit lit Wllshingioll the inereasinf"f profi. il cicllcy of the deputy (,'ollcetors will eYentllflli.\r 'reduce this re~iew to 

11 mere mntter of H.'rifielltioll, aIlq rCtldjlIstmcnts maoo in "Tnshiugtoll 

will he grently reduced in number_ ­

To facilitate the uudit of returtl:; in the offices of collcctors iUlU to 

aYoid the necessity for reference to Washington, the attentioll of the 

f most competent. a{hiscrs lit tho command of the Bureau has I)ecn I ,lfjn:Jj to the preplll'lltion of tax forlll!> that- could Ix! accurately and 

I completely filled out by the llYel'llge taxpayer. "'hile e\'cl'y possible 

effOlt has bcell mude to satisfy the lwtlll'al uesire of tnxpll}'crs for 

brief and simplt:! forms. it hilS becn dcemcd adYllntageOlJs both to tho 

GoVel'J)mellt and to t:lxpayel's.g(\'lCrnlly tlHJt the forms providel1 

should present, in questionnoil'c Btyle, a fHidy complete ann lysis of 

the law. In most CllSCS thL: :lcClirute lISC of t1lesc forIlli; by the tllXpa,vel'S has ob\-iated the necessity of furnishin~ any ad~itionlll in, 

fOI'III:ltion whell the l'etul'lls Ilre l.a][ellllj> for audit by the B)l'.'eltu at "rllshingt.on_ . '.1'0 aid taxpayers in filling out this questiollllaiJ:e type of tax f01'1II 

eurrllcUy, l.JH: Bureau has sOIl~ht to make IlYllilable to thc public, as l'llpi~ll)' us possible and in cOJn'enient form, the regulations and decisioll;; whio.;h constitute the ollicinl 'interpretations of the law. .In 

nddilion to these basic ruling-is Ill! em'rent rulin~s of imporhnce lInd 

g-CIICl'!Ji Uppliciltion mudll ill spcciJic cases arc digest.ed and pUblished 

(II II sen-icc of illforffilltiun_' FOl"thennore, ~arefully prepared stat.el
 'ln' "n", -I ,," /lul,n:,..", ,'t, , Illlbllgl,,;,<1 Ih,o"l<l, Ih" G,,..,,rllln""t Priull,,!:" om"" ,,'''I dl...
 Irlbul ..,l bv buh"cclpt](lll "I 'h., rnl,:."r~:! 1"'" "'''",m, b)' tb" ""jlCfJukud'''lt or <locumcul8, Wn~hl"lfl"", ll. C,	 • 

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REPORT OF COMMISSlOXER OF l:N"TRR~AL R11\'J>S"tJE. 11 

mento; :lnd allalyses of t·he law and regu13tions hayc been made avail" 

able to all newspapers and magazines, banking' institut.ions, l0'"Ters 

Ilnd IlCCOlll1tants, tdlb'l"s of eivic organizations, und other agencies of 

public infol'lllatioll_ The establishment of 18ti division headquarters 

-anu 49 subdivision hllad(]llnrters 'oUices, where taxpayers liTe given 

ad,-ice [IS well llS aid in the preparation of the sevel'ul tnx forms, 

proved of 1I1l1tel'inl belleHt to the publk ill making available at 

variOus celltel'!:> of POpuliltion OfliCilS where t.hcir querics on taxntioll 

could be slltiilfndoriJ,v allSWel'el1. All of theSL! agtlncil~\:i llll'\'e renderell 

in\'lllul\bl~ cooperation in' disseminating HlltlJentic informatiol( re­

<t:lrdinf"f the eOl'l'C'ct preparation of inL:(]llle-tnx !'etllrns, and tbis 

~ssist:l~ce has 'greatly facilitated thc work of the Hlli.t, '1'0 supplemellt thcse cfl'oJ1,s eXllrted by the Bureau, U COlllllllttee has been 

l\PPOi\ltl~d to make fUJi,her effOlts townrd 11 simplification of the 

forms. The tnxpaying publi;:: has competellt reJll'es~lltatiun on this 

committee. ' . 

l'EnSOK1'<--:L"L OF lXCO)I.t: 'I'AX UXI'l', 

'At the begillnilll-:" of the llseal year HEW t]w ui\-isional organizlltiol\ of the .Income Tux Unit lI:\d been Iledected to the point deseribed 

in the las!' ullIlUal report. Althougb the llllllllH:r or emplo}-ees had 

g"mtlu:dly incl'ea!>ed to 2,072 and the output of completed :ludits 

liad increased evcn more rapidly than the il'!eJ'case in facilities an(1 

personnel, the J!l"ogTeSS being made Jell far short of the pmduetio!l 

necess:lrv to 1:(J1Il plctc the 'lllllits of t.hl~ grea t HCcllllllllntio\1 of pending 

returns tind claims. During th(l fiscal yelll' 1020, thcrd"ol'e, every effort 

bas bccli made to increnso the efficiency nnl! production by t.minillg" 

employees alld by secUl'i~g qualified person.s for nppointment. as 

Amditors and cierI,s. Desplte the loss of fl7~J cmplo}-ecs through reslgnatiollllnd ,frum other CllUSCS, the pemollnel of thll Income Tax Unit 

•	 ~las been Imlllght, by means of 2,024 appoi.ntn.wnts, to 4,:31';", a net 

mCl'ense of 1,ti45 OWl' the nu~ber at the Ileglllllmg of the yoar_' 

The selection uIld appointment of 2,624 qnalified pel'Sons for the 

"'ork hus not been the sole problem in tbe l'~I'llitll\Cllt pl"Ogram, It 

'l"lIS found llllpracticnhle to attract from olll!;id~ the public seryice the 

gmde of ]ll"ofessiolllli accountants who eotlld undertake immediately 

upon llppoilltntunt the more impol't:mt :11:<1 diflkllit aIJditing work. 

Consequently, employees for teehnielll wm-le were seleetwl in lar"" 

part from cl(~l'lc\:i lIud assistant auditors of the Jllcolllll Tnx Unit. yn 

or<Ier to tl'ain and selcct cnpablc employees, the tl'u.ining courses of 

t.he unit Wlll'~ eillborat.ed <lIld hundred~ of persons within the organi" 

zution were tnught ulltil qualified to hundle thc simpler lIuditing 

work, while mall~y expcrienced auditoi's were given lIdvllnced training 

awl proP.loted to tho higher technicnl positions, This elose relution 

between uppointment llnd training led to t.hc lllllllignmation of the . 	 Personnel and 1'ruining Diyisions into one Jivision---the Staff Di­

,-isioll. 

AUDIT AXD ASSESS:M.t:KT. 

• The great ~np(lrtunce of the audit worl, of the Income Tn:\; Unit 

is shoWIl by the fact that adrlitional taxes :11!1!1·ll~atin,!!." $370,077,­ 607.4~ hu\:e been ussessed during' tile yea .., "'ith Ulll pmspeetive 

iilCl'ellse ill personnel it is believed thut the USSUSSlllcutS 'to be made 

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r 12 RFlPORT OF COMhOSSIONRR OF INTERNAL m~VENUE.

durUlfl' the fiscal )'e.ar 1921 mny result in the collection' of $1.000,­

,000.000 in uddit.ional tuxes.'	 '. 

I 

I~urgc as ure these udditionul taxes collecterl as the result of the 

ltudit of income-tux returns. this Yerification work llccomplishcs 

the even IlIom important end' of laying fl sound foundation 101' the 

collection of much gl'cntc!' re\-CllUes through YOIUlltlll'Y payment;; 

regularly lnude by tnxpayers. The \.igilunco of the Burellu in uuditiI}lT tim tax liability of e,ery person find corporation satisfies the 

.I)1~Jli(; th1lt the law is heing enforced without fcur 01' lll\'or lmcl that 

allure being required sooner or Iuter to pIty tlle full 1l.1IlOllnl 9£ tax 

due.' Yeur-hy year, as taxpayers beeome more 1amiliar with thc 

re(juirements of thc Jaw and as delinquency and evasion nrc stumped 

out, the lluditin,r work will be greatly. deereascd ll.nd the expense of 

insuring' the ob~l'nmce of the law wIll become cnmparll.tiYely· negligible. The auditing program, now well in hum} und rllpidly IIpproiH.:hillg its grentest necessary· proportions, lias thus ]Ilid the groulldwork {or'the suecessful administration of the income-tux laws. 

ClIA?'iGES IX	 OTWAXIZATIOX DURIXl:> THY.. FIl'lCAI. )'"l-::All 1020. • 

I 

The Audit and Administration Dirision, rcfened to in the last 

annual rep0l't, has been di,"ided into two independent divisions-the 

Adl.ninistl"lltioll Di\·isio·Jl, which has charge of mUlls I\lHj files, space, 

equlJ>llIcnt nlld supplies, und mueh of tho vast amuunt .of routine 

clerical work incident to the audit: and the Internlll Audit Division. 

which cOllduct.') the audit of all returns, except those 01 certain specini 

classes ,"cfer('ed to speeialized groups of rauditors in the Technieal 

Di"isloll. . . 

I

The most important eh:mge in the de\'clopmcnt of tho'Ineome Tax 

Un'lt during the xellr was the establishment of the J,'ield Audit 

Di\"isioll, which was given immediate dlllI"ge und contrul of the 1or(;e 

eng:ngod i,ll thl.: field in\"esti~aLion of incomc lUlll profits tax eases" 

Before the :Ii"ield Audit Di,·islOn was established tllCSC ...e\"(~nllO UfJ"ents 

lind illflP(~dol's of the field force sen"ed all ullils of the nUI\mU lined illYestigllt<ld cases illyoh'ing internal-rcvenue taxes of lilt kinds, They I	 \verlJ thcn Illld(~l' the direetion of the Chief of HeYClllle Agents, who 

was re9pollsible dirccth to the Commissiuner. 'fhe paralnuunt importulH:e for reyeIllle p\lrpOSCs of the eollection of income and profits 

taxes Illude it desirnble to segregrate the work and W :lssib>1l t.o the 

] ncollle Tax Unit all agents and inspectors best fitted to speeialize 

in ineome and profits bu iuYC5tigutions" Some ragents (lUd inspectors 

were tl'llllsferred to the field prohibition force lind others to the 

offices of the sen:ral colleetors, where they ha,-e been cngllged mO.'ith· 

in sales-tux work, according to the plan describecl elsewhere in thiS 

report. 

,Yith the exception of estate-t.1x investigatiuns, which for reasons 

of eXJledienev are stillussi/:wed to the age/Its and inspectors, the work 

of these officers now pertains c...<elll~h"cly to inC0me lind proflts taxes . lind 'is directcd -imlllediately by the Income Tux Unit throngh the 

Field Audit Division, This dHlnge bas resulted in mllterilll impnwement ill thc l'ep·orts of field ill\'estigatiolls, QI~ whieh the a!lditors of 

the ]neome 'J'nx Unit depend.for the completlOlI of ml\lI~'_IJllp()ttunt

cuses. The efliciency of the abrents lInd inspectors hras 1:lso bcen ill" 1	 - .

" 

•

h 

REPORT OF COl'tU,USSIONER OF INTERNAL REYWXl!.I!.. 13 

erellsed by the int~sive <tS-day training course conducted at "I:1sh_ 

ill~rtoJ1 by the Staff Division, which all new appointees ~re required 

to complete before 115Signment to the field. 

As a rcsult of the incl'caseu efficiency of the field force, the aeCUlliUhltion of reports reeeiyed from field ag:ents~ referrcu to in the last 

report, hus now bL'tlll disposed or, together with pr:H:ticalll" all reports 

received during the fiscHI veal' HEW. This llchle\'cment HIS entailed 

the completion, b)' the hicome "Tax Unit, during tbe )"car, of the 

great tObll of nearly 700,000 audIts. 

OOLl.-t;GT(OKS	 

• }"J]ollr _DEPAllTING ALHlNS. 

, During thc yell,r a l:u'gc number 01 aliens who hud had 0. temporary 

resi(lenee ill the United Stutes left this eOlllltl'y, Mll)IY of them 

were llllfll.miliIU· with the revenue laws of the Unitell States, while 

otllers were not disposed to comply with the income·ta:..: requirements. 

] n [tccordunce with the plun described in thc last allHlllll report, revenue agcnts o.nd inspecturs assigned to the examination of these deJ' 

pi111,,ing ~,}jcns rat ports of embarkation continuetl thoir IlCtivitie>i 

\'igilnntl~ d11l'ing the year, Reconl of this work ,WIIS IlOt madc 

prior to ::September: 1919, bnt raJ' the 10'montllS' pCl:lOd cllded June 

;]OJ 1010, t.he lIumber of aliens examinerl was 3GG,122: and .thc addi­

,~ tion:ll tax colleeted as the re.sult of these e,;aminlltlOns was 

$1;1,117,788.38. l\'earlv all of t-his work was cal't'ied on lit the port 

of New York HildeI' the immediate direction of the supcn'ising internal-revenue ngent, by ·whom a trained 111ld dlicient or"anizat-ion of 

eXllminers hilS heen llevelopcd. Simillll' eXluninat-ion" ll~e now neces­

;;ury at all ports, :n.ld tllcpL'ocedurc '\lorked out at New York is being 

tl If 

:,~

it 

1\' put iuto opemtion as rupidly as possible at a'll points of clllbnrlmtion. 

It is dellr that aliens departing from the Un·ltud States aTtel' 

,I enjoying the opportunitics uffordetl" in this eOllntl'Y for Illilking llOd 

saving money should not bc permitted to CS(;llpC the burdens of 

taxatioll whIeh are borue by the citizens of this cOllUtr,Y. The 

Blirellu has not seriously regard.ed, therefore: the pmt()"ts of lllicns 

and the,ir I'CpI"t:sllntll,t1vcs against- thcse examilllltiollS, \\-"bleh arc 

merely a substitute for the re\"iew or income-tux returns ut \Vasl}­

ington amI whieh lire elearly required by the law nllt! justified 'hy 

t.he results obt:tined. Great care has been exercisd, howcvel', to 

sce tho.t the right 01 appeal to supcrior officers is giVeJl to every alien, 

antl that no tax is imposed which is not elcllI",ly dne on the basis of 

admissions of fact or on other clear evidence. ']?rcquellt inspections 

. of this importallt work b~' officers of tlHI .Burenu hil\'e shown that the examil~ers.. t.hough frequeJlt~v undl"l' proYo~atiol1 to ltd m:bi.tntrilj·, 

are 1ll1If,-,rmly fall' ami eonsIClerate to the alIens liS well uS vl/plullt of 

the GoverllllleJlt's interest. 

AllOiT OJ' TECHXIC'..A1. C',.ASt:$. 

• Although the grE-atest vohLffie of uudits ItI'e condueted llntl the ~reatC.':it number of ullditors are employed in tllC 1ntcl'nal Audit 

Division of the unit, the more important Imtl diilicult c1nsses of 

CllSCS nre hundled by the Tcchnical Didsion, which, itS explained in 

tllC last report., lIas excrcised technical conl,rol of the entire n~ldit, _. -
r	 -

--.----. ,~

14 RI':rORT OF COMMISSlO~r:n OF' INTERNAL RE\'J::NU~;,

I 'The rulings um'eloperl in the uudit of difficult Cllses reported to tlJis 

division 'llll.vO aft'orded guiLl:lll~e to the anditors and inycstigators of 

all other divisions of the unit. . 

] t bas beell expected thut the work of the Technical Dh'ision wonld 

graduan~· decrease with the stamlardiz:ltion of rulings Il1ld procedures. It htl:> been necessary, howe\'er,'·in order to espedite the 

nudit of brge dasse.s of difficult cases, such :Il; those pel'tainin~ to 1 the indust.ries engaged in the eXll1lllstioll of naturill resources, those 

illHlhing fraud: those presenting claims for special relief, and con· 

solidated Tet.urns of a/minted cOl"{)oratibns, to orlijanize within the 

T(~dlllical Division large groups of specialized I1ndltors, 

These tecllllical n,llllitillg grou[JS have nfltllndly becollle permanently established and IllIJ.'.t be eontinucd. On the othCl" hllnd, the 

body' of precedents llml nllings which h,we bOOB built lip in the 

coui-se of two years' opcrution has reduced the necessity for the technical reriew unci speeil11 treatmellt of many clll...,>ses of dinienlt audit 

enses. ]ns!clld of heeoming prim'.l'ily a re\'iewing Lady, tile Teehnienl Diyisioll has developed into 11 laq:{e liuditing orglllli:mtioll, 

eal'ing fot' tile classes of more dillieult illl(fits. It·is now proposed, 

therefore, to rcmore from tbis division the functions of p:~cwing all 

audits and digesting anclrecordillp:tll p,'ecedents, and to place these 

operations ill n, new di\'ision to be [wown as the Hcview Division. 

While t.he I1eview Division will be chal'l;\'ed with the rc~'iew of 

dillicult. alHlits, it is being created primanly for the PlllllOSC of 

cnabling the Hnreall to. e):pedite th.e handling- of the ;,ll'lll:mehe ?f 

ehlims for l'eflmd :llld ubHtement of lllcome and \'l'OJitS taxes, It wIll 

thus supersede Lhe prc~c.l\t Clainls Division, ,\' )ich will be discontiJ.lIl(~d, The lLuditing and examillinp work now performed by the 

Cluims Di\'ision will bc llssigned to ttle Internlll Audit Division and 

[0 the Technicnl Division, the rcv!ewing work will go to the Re,..iew 

Division, und tbe routine elericill wOl'k und tllC control and routing 

of claims will Le performed by the Administration Division, 

Under thi::; procedure, which will soon bc put into effect, the great 

p1'oportion of clllims will be disposcd of by auditors in COl)jlmetion 

with the undit of the returns to whidl they relate, -All Ullnec%.'illr'y 

I'Iwiew of the audit. will then be eliminnted and the delll)' caused b~'

the duplication of work in treating the lidjnstment of claims us l\ 

J11HJter distinct fTom the (leterminution of tilX, as well ll.s the dela\' 

I:llused by the .separ'ate demands of ll,uditol's alld of eluims examine);;' 

fo,' the same files of }lapel's, "\\'il1 be l)l'e\'ented, This reorganization 

will expedite bolh the audit of returns nnu the adjustment of claimsl 

:1" these functions will Le conducted simultaneously nnd in an orderly • 

1l1:lIlIlCl', i:, COMMITTEE ON APPEALS AND REVIEW, 

I!
 :In the Illllllml repol't fot' 1919 reference wn5 Illude to the dissolu­


tion, on October 1, lU10, of the Ad\'isory Tux ,Boffrd, The memo
 

bel'S of tiint. body were compelled to retnr'll to tlIeir own personlLI 

•

ull'llirs, from which tlHw had tClllPUl"Ill'ilv sepuJ'ltted themsclyes, and 

the bOllrd WlIS accordiilgly discontinucd under the pro\'l.sion contllincd in tile net llHthol'izlng its 1:I'clltion, It WIlS reeognil',erl, how­

,,1'('1', that mUll)' diflieull nlHl eomplex 11I'obiems would arise in"oh'ing: 

differences o~ opinion betwooll tuxpa)~nl lIud the nnit IULVing in 

" ., 

nEPORT OF CO.M.MISSlOx.:n OF INTEI1NAL nEVEKU.:. 15 

charge the ndministrntiOil of ~he incomc null )}l'o.6t-s tnx proyisiollS \	 of the um, Therefore, in ordeJ' to l1Ssure tnx[layers that their cases 

hud recci ved tlte most irn\lartinl anu expert consideration possible, 

there was 'er~ated from t Ie Bureau pcrsonllel all orgllnization to 

which such cases might be appealed. • 

This organization is known as the COlllmittee on Appenls lllld nl'_ 

"iew. It is cntirely illllependent of the Income Tax 'Unit l1nd is 

I'esponsiblll only to the Commissioner. Its pe,'sDIlIlCI elilbr!ICeS tl1l"l~e

oflicel's of the :Aureall, two of whom hll\'e had mUll}' )'c'\I':/ experielleo 

in rc.c;-pollsible positions in the Rllrcllu as h'.mds of the Technical 

• 

,Di"ision, Rules and neg-ulations Section, and the former Law 

D.i\'isioll, ns \vell as in other positiolll>, and olle of whom i::; <l eertilied public UccOlmtant with professional expel"ience cO\'el'ing many 

ye'lrs. These t111'ee men giv" their entire time and attention to the 

hcnring and consideration of CllSes which haw heen llppealed by 

t.axpayers Hnd to questions l1pon whi(:h the ad\·ice of the r:olJlmittee 

is llsked by the IncolUe Tax Unit. ] 11 aJdition the head of "he Internal Amlit ])jvision lind head'of the ]~eyie\\' 'J)i\'isioll, lllen of long 

experience in the ]ncome Tax Unit, UTe associate lIll'mbers of the 

committee Ilnd attend the eommittee conferences. 

The conclusions of the individual mrunher::; or t.he eommitteo, after 

being formlllntcd and I'edllced to \\'l'iting, aro submitted to a con. 

fercm:e of the entirc committee alld when'llgreed to are submittetl 

to the Commissiouer 'in the form of" re(;Qmmcndations. Such recorn ... 

rnelldlltions, when appl'O'"cll by the Comrni.ssioller, nrc l1cccpted hy 

the Income'Tax Uuit as the eOllchlsiollS of the Bureau, llnd action is 

takcn aecordingly. I It is believed that cOlllillencc lws heell eSl:lblished 'limon,!! tnxpayers in the fairness :\lld imp<lrtiality of the cOlllmittee's decisions, 

lmd that its work has 1;utistied the tHxpa.ying Jlublic to lin extent 

which will elimin:tte much useless Jitigation that would otherwise 

ensue. • , 

From the d'lW of its ol'gll.nizutioll l Octobul' I, IOU), to the close 

of the fiscal year the committee recei\"ed 4:J4 uppeals by taxpayers 

all(l 1408 requests for advice from the Income Tax Unit. .It 'also 

rc(,'ci\'ed for el'itieism 01' appro\'al 8J8 important, letters making new 

,l'~liin~s '?l' .ne\\' ~lpplielltions of, oltll'uliJlgs, suhlllitt~d,by the In~0'!le

lax Umt; 100 ,1 l'CllSlln' rlecHllons; lind 121law opmlOns IUlll Sohcilor;s memornllda. In lilhlition, ]88 e(lmmittee l'ecollllnenlllltions :md 

70 forrnalmcmol'llnda were submittcd to and appJ'O\"ed hy the Commissioner and 145 infol'lulIl memol'nnda were j>'"epllrcd for officers 

of the Bureau; 178 ond hClll'ings 011 uppeals were .6>:ivell to taxpayers 

01' their l'epl'esentati\'es; llud 3V forIllal committec confe!'enccs, 457 

inforrnnl conf(J1'ences with taxpayerl:i, lllld 1:-!4 iufof'mal conferences 

with officers I,f the Department. upon questions of interpretation, policy, or procedure were held, 

THE UNIT DIRECTING 'THE ADMINISTRATION OF THE ESTATE, 

CAPITAL_STOiJK, , AND CHILD·LABOR TAX LAWS, 

This unit WllS organi7.ed Ior ·the udrninistmtion of those sections 

of the Revenue Act, of lUIS pertuining to the tllX on the tl'ntlsfcr of . estl)Lcs of decedents; the llnullal excise tllx bllscu 011 thc !nil' value 

,	 oI the capitul stock of cOl'porations,:.:.nd ecrtuin IIs50eintions of a 

/I
 

\<1 11 

. " 

!: 

I 

I 

I
 

~I ...4:
16 REPORT OF COMMISSIONER OF INTERNAL REVENU:M.

kindred character; and the tax on the employment of chilU~·en under 

cerl:ilin ilj?AS hy eeltnin cla~,>es of in.':lnstries, during certain hollI's, or 

for certam consecutive perIods of tIme. 

The exigencies of the work peculiur to €fleh of these three elasses 

I 

of tilxation provided by the act m:lde necessflry the ol',!{flnizlltion of 

thl''''' sepllrate, administrative divisions, each headed hy~ an officer 

highly trained in the particular line present.cd and in charge of a staff 

of specially qualified persons. I 

,f S'I 

, 

The policy of according every taxpuyel' a full opportunity to he I heard upon nIl rplP.stions pertinent to his tnx problems, either upon 

protest prior to assessment or upon claim for abatement or for rdund 

lhen,mfter, has been cilrefully observed. :Many personal hearings 

have been granted llpon reflllest and much of the time of die head 

of the unit and hi~ stnff has heen e·onsnmed in sitting with the review 

committees in informol conferenees. The resnlts aTe believed to have 

been slltisfactory both to tn'iPlbym's <lnd to tlle Bureau. 

The reorgilnization {)f the fi~ld service has permitted closer contaet 

hetween the unit ~nd lts fi~ld ilH'esrigators. This has brollght about 

a better coordinatiun of effnrt and an improv.'ment in the veritic::hon 

of return3 foJ' the determintllion of tlle correct tax. 

l',"flSON"NEL. 

This nnit has a total personnel of 483. a" fono"ws: • 

, 'RI , · •.••••••. 

...... --.0 '7:1 " '" 

1 42 " 1 22~

:; ~l 74 • 11 

" Totsl. _ . 267

OiTIc~",. I ~~~i. I Ch.rkB. I }'i,·ld. 

E""cul.lve Se'tj(m..... . ... Est..!" Tnx Divhion ... . .... _ 

~s~:i.~:-~~~D~~;{~~:: .::::.::::_ 

----------------1--,---,---,---

/- _ t ludue,," >I depu~r <oilector' l1owcn~e<1 in this w()l'k


'lnclud~ UlI"ld d<J"u1y colle"l"rs nnw ~.ng..g",l in capl",l-;;'od< and d,ild·iabor ts;,; auditing.
 

" 

T"\XC" ('.IH..LI;(.'"I'RD. 

The collections of estate. l"apltlll-stocl., and chlld-labor t.lxes for 

<dach of tho fised years HI1B llOd 1:120, nnd the increases in 1.9'20, are 

shown ill the following tables: 

I 

I

, 

r 

lno,c_. 

!.5,B51,(;31.15 

"'J I'll'> JIj(). II oM; ~44'. 070. S4, 

2, .180. 20 

1\l2t) 

196, 1XJj,:lG3, p~

~J(I,l,ml,5tl31.l

0:1, lllJ; ~~:

IO(~

II>l,Il'.W,'lf':i.ll 

~8, ,75, 74\;. 66 

Total.. _ . ..; 110, 8ll5,73:. 79 

.'~TA'J'R TAX 1)1\"1;;10<>. 

l;slal"tJx._ . 

~1\~:t~t~;~":".:::-

•

I

The work of llxomining and auditing estaw-tax returns is on a 

eurrenL I.IU~is.· The Manuol of Instructions -for Fjf<ld (.)flil'.ers wns 

reYlsed during t!le yent. It is proving of gre:at ussistnnee ill expediting the 'wOl'k nnd in minimi7.ing the necessity for lldditiunlll·information lind supplement.al"in"estigat.ions. • :i' ­ .... ~,

,
 

,
 

, 

,

, j 

.. " 

,~

REPORT OF COMM1SSTONER OF INTETINAL TIE\'ENUE. 17 

The most important part of the work of this divi.sion is of a legal 

nature, requiring eonsideration of nCllrly every· branch of substtJn­ tiv~ law, knowledge of St.llte -:,t.lltut.IJS, and at times a st,udy of thelaws of forcib'l1 nations, especioUy those applicable to the admirristrution of estHtes fl.1ld the descent flud dist.ribution o.f propelty. All 

e.-.aniiners and field ugents liTe required to pl'lwe their fitness for the 

work by taking 1\ course of sturly in l'st.ate-t.ax IHuccdure aud to pass 

an exainimttiou before being assigned to duty, A eommittec on appeals and review, recruite,d from the most experienced exominers a!1d 

neB agents) eonsiders pl'0t.eStS agllinst valuatious amI intcrpreh.­

liolL:; of the act, [IS well lLS appeals ·from the limlings of tire claims se~tion on claims for refund or obatement, 

During the yef\.r, 10,n1. returns wc:re filed, showing tax liability in 

the anl('Ullt uf $107,'J57 ,7(,'0.18. As the result of field in"estig!ltion !Llld 

Jjlisional audit, 8,372 CliseS were closed) 'showing udditional tax 

amounting" to $13,flZ&,206.73, This js.ull illt:::rellse of'3,M(j eases dosed 

und au increase of $5,881,4-20..92 addltwnal tax over the record for the 

fiscal }'ear ended June 30, HJl'J.. The tot!Ll f1mount of estate tax col~

li',eted durin~ the velLr llmounted t.o $1O:I,ftJ:l,5G3.24, :111 inCl'€!lSe of ~21,G05,5S0,11 OyC!: .1919 and of $50,Hi2,683.46 over 1918, 

A chllritable bequest section WIIS orgn.nired to eonsider tIlt' OUlJStions of deduetion allowed under the R.evenue Act of 1'Ji8. This 

section also considers ull cbims for eXf\mption of estates of persons 

who died in thc milihlrV service or [lS II result. of wounds or di",cl.Ise 

Gont'raetec1 in the service, as well flS exemptions of property toxed . within five years. 

The inst.;l1111tion ,,1' a numerical filing systt',m,has expedited the 

worJ~ alld reduced the number of employecs necesiSary to handle it.

, . 

CAPIT,\L STOCK ·rA;" Dl\'1!;LON, 

The eapital-stock t.ax (Revenue Act of 1918, Title X, scction 1000) 

is un e~cise tax pllyable .Inllually in 'ldvllnc.e in .July, and IS imposed 

upon eo~·por.llt.ionsljoi~t~s~ock companies, a.ssoeiati~llii, and insurance (~0mp;lnlcs for th~ 1)I·Jl'llc.~e of domg bmnne.'i,<:;. :i()llle 325,000 eOl"­

porations !lre required to tile: returns. The initilll assessments a.re 

listed ill the fnUectnrs' oflic:es, hiUs rendered, and ull ret.urI).s Ilre forwarded tf) the Capital Stock Tax Division of the Bureflu .for audit. I:':~ ,

, Owing to thc retruactiYe feature of the l~f>venlle Act of'1918, which 

J. was pflssed Ft'brllnry 24) 191ft, changing the rate [lnd lowering the , exemption, 'thc work of the division was greatl,}" increased; but the 7' audit of ref,urns for the t:Lxal)le period ended June 30, l'Jl'J, was 

':, 

fl~1
 

I 

J 

pr(lct~c::dly (,,!mplctl'.d. by :Tlllll1[lry L IflQO, I'xpept ill the r;tlsc of corporahops delinquent III fillllg l'etnrns, or cases reopened by reason of 

additional in1'oHnat:ion cOt1taiIl~d in ~tibsequent ret.ul'lls or obtained 

by field inrestiglltion. The audit of the returns for the t[lxable 

p,;,riod ended June ;~o, H120, w~s h~j:;\ln immedilltely, and it will be 

complet.ed by the time the retnrns HIed for the coming }'Cllr llr~

lllTang-cfl for lwdit. . 

Di~clilt:,' hus heel! encountered in proeuring and retainin~ ell,pable 

e:l.:nnl1nf>rs, owing to the fll1<llifleations rcq\lired. This diyj.~ion hllS 

eVOlved into :\ stllff of v:lluation \!xpel'ts ou questions of estimating 

14734°-20--2 , ..
18 

, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

the worth of collci.teral se;ul'itie.'3 and nIl forms of property. It requires men of sound, judgment a geneI'ul knowledge of busIness conditions, and some knowledge of law, u.ccounting practice: and finll.llC­

-ing procedure. During the year the number of employees was reduced from 148 to an average working force of 115, a.nd' at the sa.me 

time the work has heen kept on a current basis. . 

A revision of capital-stock tax regulations has been ::accomplished, 

with a view to putting into taxpayers' hands complElte infol'matiqn for the preparation of returns. The modifications in the regulations llre not extensive, but changes of impol·tnllce 1Ia....e been mude 

in the provisions relative to tentn,tive returns; to ,casto:'l. ,,,here II change 

in number of shares has occulTed in the outstuuding stock of a 

corJ?omtion during the year immediately preceding the taxahle 

penod; to questions of parent and subsidiu.ry corpol'tltions or affiliated corporations; and to questions of classdyillg corporations ex-. 

empt on account of personal service. 

Retnrns are checked with those of prflvious :rears to detect inconsistencies, Periodical conferences an', held between group heads and 

administrative officers of the division, in order that the examining 

force may receive the benelit of conclusions reached and the interpretations placed upon the law and regulatious, from the consideration 

of'intrieate cases aetually before the division for determination, . 

The claims seetion, which acts· lipon ull claims for reflmd und 

abatement, has heen enlarged and stren(l'thened so that its work is 

on u, CUlTent basis. The schednle below .iliows the statns of the work 

in this section: 

Numllo' ofcblmsj	 I_went. • ~~;;;;;;\;:;;;;;;::::-:::-:::-~~="":::_________Refund'i Abate5,!lI5 

4,1191 ''" 'ml~ ;[~if.~~ :::::::::::: ~~~:~~~::::~~~;~ ~~~~: ::~~ ~~~:~~~~~~~: ~~~~?I t~~
 .1,O:;W 

A corps of deputy collectoL's was recentl~' ~rdered to Washiugton 

for illstructiOIl ill the capital-stock tax admlItlstmtion ,vith a view to 

forming a field force, {o!' dlCl im·estigatiou of que..~tionable case&-cases 

where it has been impossilJle to reach satisfactory conclusions by correspondence-us wcll as to mu.ke a drive on pOSSible delinquents. 

A committce on.appeu.ls u.nd review considers questious raised by 

those subject to the tax, ;1 nd heul'inb"S al'e granted UpOll request of 

interested persons. During the year nnmel'OUS hen,rings were held 

aiid protests to a large extent wel'e eliminated. 

The amount of eapital-stock tu.x collected for the fiscal y~ar was *~);3,020,420.50.

ReO"u!ar 1ll\U u.dditional assessments, due to increuses in the rate 

ufl'ectTnl-\" uno returns on hu.nd and discoveries ill the uudit, amounted 

t,o $$j,i71~591.G9, u.s {ollows: 

1~17 ..:____________ $12,086. 2fi 

l~lS ~_______________ 3",)8,054. 2" 

1911'l ..: 32,020, 115. 36 

Itl:!U 0 ~_ 1,380, 741. 8:$ 

TutuL 33,771, 597. Oil 

, 

REPORT O}" COMMISSIONER OF INTERNAL REVENUE. 19 

CHILD LADOR TAX mnSION. 

The section of tbe act levying tax npon the employment of child 't,	 ]u,bor became efl"ecti"e A~ril 25, 1919, two months lJeforc the begillIl,ing of th.e fiscal, year. Conseque1.l-tly, the first full ycar of the operation of thIS law IS now completed. The law, however, was so drawn 

that it did not permit taxation until the company subject to the tax 

completed its fiscal :rear, with an additional 60 days for filing returns. 

The ta'sis, for the tax is employment in u, mi,ne or quarry of a 

child under 16 years of age; or in a mill, cllnnery, workshop, bctory, 

or mannfactunng estu.bllshment of a child -nnder 14 years of age; 

or of a ehild between 14 and 16 for more than eight hours in a qay or 

more than six du.ys a week, 01' before 6 o'clock in the morning or after 

7 iu the evening.. 

The amount o~ t.ax imposed for l).onobservance of these standards 

is 10 per cent of t.he annnu.l net profits of the taxpayer. An establishment secures immunity from tux, hO',vever, hy: procuring, prior 

to employing or permitting a child to work, a certificate in which thc 

ehild's age has beeu authoritatively established, and by ohserving the 

time limitutions as stated. ' 

During the past year Federal age certificates were issucd by child~

labor tu,x officers in five States. The issuance continucd throughout 

the year in four States; in the fifth, certification was not begun IIntil 

],Iu,rch 15, 1020. In a sixth State Federal age certificates were issued 

dnring the J'eu.I' by school authorities. ", 

There wcre repOlted from these States 32,207 applica'tions for age 

certificates. - Of 18,715 eases definitely disposed of, 15,810 children, 

or 84,5,per cent, received certificates: and 2,005 children, or 15.5 per 

eent, were refused because app~icants had not attained the prescribe(] 

ag;e. The remaining applieutions were temporarily continued until 

adequate proof of age eould he obtained, dropped because not prosecuted further, or are still under investigation. 

The originnl methods of issuing cmtificates have been greatly jm, 

proved. The influence of compulsory school !u.ws is reflected by 

the sudden reduction in the nllmber of applications at the beginning 

of the school term and the immediate incrcase when toe compulsor)'­

period cuds. '. ' 

An employment cmtificate or other similar document attesting 

the age of a child, issued under Stllte child·labor laws, is accepted 

by the BnrealJ in 37 Stutes, designated by the Child Labor Tax 

Board as having the sume force and effcct as a Federal age certifie3.te. 

A careful study must be made of State lu.ws on child labor fmd edncation, of their administration. and of the forms and methods of cer­

-tification before the designation of 3. State can be considered. 

In addition, an intensive field stndv blls bcen made of tlle eertifica~

tion in two Stutes, fmd a morc 01' le'ffi detailed study in threc other 

States. From time to time instances of faulty certification practices 

, hu.ve been referred to the proper authorities for corrcction. 

_' Probably the most impOltant piece of work undertaken was the 

collection by depiity collectors throughout the country of a chi1dlubor tax information return. Qnestionnaircs hearing npon liahility 

to tax for the first. tnxahle year und requiriug unswcr under oath 

were 'submitted on this form to estuhlishments employing children 

.,~,;}a. ,.I 

, .-:......	 . ,j 
21 

.

- 1 20 REPORT Oll CQMr.aSSIO'NER OF INTERNAL REVENUE• 

• 

under 17 YC:II"S of age. Thousands of these questionnaires have been I collected, thus spreading a know]ed,Yc (if the law and bringing tl> the 

Bureau nHlch \'U luahle duta for future usc. The edllcationul value 

of this distribution und its effect on the law's obserY:lnce can not be 

on.:l'cstimnted. • 

Some employer::; IH\Yc been misled by the fnet that Stute childlahol' 'laws unci the )i'edcl'lll taxing law differ in es.;;;entillis. Under 

tlte laws of some Stoles 10 hours of employment for children instead 

of 8 tire permitted; the time in others is extended beyond 8 hours 

for fiye days in oJ'der to provide tl short 'n·ol'king· day, or perhaps 11 

holiday,oll the sixth Juy of the week; son'.e States do not prohibit 

child lubol' bl,\fol'l,\ G o'clock in the morningwr after 7 at night; and 

others do 1lot count the time the child spenlls in vocational schools as 

P:ll't of the huul's of lubor. Many employers who observed every 

feature of the St:lte law found themselves snbject to the Federal 

tax law. As:~ consequence of the differenees.being culled to their 

llttclltion through tlll,\ circulation of tho information retUlTI many 

employers hun t:l!;:CH the necessary steps to a,·oid taxation nnder the 

Federal ill"'_ 

The g"l\lle1"al corres\)ondence of the di"ision indicates that em110,\'cl's 111'e becoming letter informed as to the child-labor tax law. 

.\~ul"l.vin tile :year the qucstiou5 asked often betraJ--ed ignorance of 

t,]lC law. Latct' cOlTcs;pondence illllicutcs a bronder knowleuge of the 

ttdlllicnl phases of: tile law and regulutions, and the information 

:-oiought is all the points of appl.ic<ltion, 

KIlo\YleJge of tux liability is obtained t,brough the activity of 

special inspeclo]"f;, the cooperative action of ~tate officials engaged 

in enfo['cing State child-labor lu.ws, nnd inspectlOns illnde hy internulre\'enHe <:ollectMs_ Child-welfarc llgeucies also frequently nJport 

cases. and the infonnlltion returns above referred to often reveal 

Ii:lbility to tux_ ­ Dlll·ilW the year li(lhili!.y t·o tax has been established in the following 

States: ~\rizonH, C:llifol'nill, Delaware, Gcorgi(l, Illinois, Indinna, 

LOliisiallil, :Maryland, Miehi~an, Mississippi, New Jersey, ~ew York, 

North CllroJillll, Ohio, Oklahoma, PennS}'lnlllia1 South Carolinll, 

Tennessee, Tcxus, Virginia, and \Vushillgton, In most (lases showing nOllobscn-(\uce of the law initial action has been taken for the 

collection of tax. 

Little tax cuuld be collected during 1920, as the law proTides that 

the taxpayer shull be gi\'en two months after the completion of his 

businCS!:i yeul' in which to make u return of the amount of tax due. 

F'ultiLerll1ore, liB aud it of (he return is necp.£sary in e\-ery iIlsta~ce.

Tlte Child Lahor 'J'nx Dj\-ision has an oflice force of IS employees, 

:IlId a field force of 12 ;lgc-certificating agents llnd 15 inspectors llnd 

nssistnnt illspedors. The services of deplltj' eolledors in the differeut 

distric~s :ll'C nl,ilized for inspection, ilOd a sp~cia~ fore:e of field .ll~ditors, c!Jredeu hy the SnpmTlsor of Collectors Offices, 1S to be utilized 

for verifying" und 111Hliting the returns upon which tax is to be 

oJ> llssessed. )n districts wherCl child labor is most common deputy 

I 

\ colledors have l'cceived Jlluch information and a. "fllnable troining 

tlll"ollgh working ,,'ith CXpct·t child-I(lbor inspectors sent ,out by the 

division. Thifl 'uxperiellce will lH'o\'e vnhwbltJ, siuce it follows that 

wit,hin :1 shol"1~ t illl,~ C\"lll"Y eollector will ha,tJ his own corps of specially 

#' qmdiJicd lllen fOI' chi IJ-hlhor blX work ­

nEPORT OF COMMISSIONER OF INrnnNAL RI·Wl~NUE.

This division is completely organized and may be said to be on a 

permanent basis. Its forces are well trained, and its work is on n. 

currant bflsis in so fur as the provisions of the oet permit. 

SALES TAXFS-SPEClAL AND MISCELLANEOUS COMMODITIESOCCUPATIONS AND PRIVILEGES_ 

Upon the enuetm;nt of the Rcvcnue Aet of 1918 a deput,y commissioner WIIS .1ssigned to the snpen.-ision of the Sales Tax Uilit. This 

nnit was charged with the interpretation nnd administrntioll of sec· 

tions 500, 501, -and 502, relating to the eollection of the tax on transportat.ion, tele1Faph, telephone, mdio, cable, and other faeilities; 

sedions 503 and 504, relating to the tux on the issuance of insurance 

policies; section (28) relating to the' tax on soft drinks and other 

bevcrllges sold in bottles or other closed containers; scction (;~~o,

relating to the t.fiX on soft drinks, ice ercnm1 und similar articles sold 

at sod:l f01Jnt:lins or similar places of business; sections 800, 801 1 Hud 

802, rehltinO" to the tax on admissions and dues; section 1'/00, relating 

to the excise tux on sales by manufacturers; sections 002 <lnd VOrl, 

relnting to excise taxes on works of art and jewelry; scction !)Og., 

relating to excise taxes on sales by the dealer of wenrillg [1j'parcl). ctc.; 

section naG, relnting to the collection of tax on motion-pu.:ture IJ1ms; 

section 907, relflting to excise taxes 011 toilet !md mcdicllLal articles; 

bGctioIlS 1001 !lIld 1003, relating to special taxes upon busincsses Iltl'/ 

ocellpations Jrnd upon thc use of motor boots j and Titlc Xl, 1'l.:IIlLillg 

to stl~mp taxes. 

On DCL.:ernbcr 1, 1!)1!), the Tobacco and the lI,EsceIlaneous Di"isiolls 

were placed under the jurisdiction of the Sales Tux Unit, and 011 

January 7, H120. these two di"isions were eOllsolid:lted into the 

,; Tobacco !lnd Miscellaneous DiYision." At the present time the 

Snles Tnx Unit, in addition to the administration of the sect.ions of 

the }nw abo\'e enumerated, is chnrged with the administration of tilo 

luw relnting to taxes on tobacco, oleomargarinc and adulterated 

butter, mixed flour, etc. 

The Herenue Act of l!)1S, dealing as it does with practically 

e\'ery important industry in the linited States unchdIceting direetly 

pradically e\'ery i..ndividufll, presel~ts illllny complcx questions of 

mtorpretation and procedure, The BurellU lH1S elldcavored lit aU 

time.:> to hUIldle these qnestiolli with due regard to business praetiee.s 

and the rights of the pllblic, and has endC:l\'ored t.o secnre all the 

tax to which the GO\'ernment is entitled. It has been found necessnry 

from time to time to amend th~ regulations eo\'el"ing thesc feal.urcs 

of the act and retnrn forms and other blanks hare also been rel'lsed. 

The rc\'ellue deri\'ed from the sales and special t:lxes llul'ing the 

fiscal year ended June 30, 1920, was lar~e1y in excess of the esti· 

mates made at the time the act \lcot into en'ect, 

On June 30, HnD, approximately 320,000 taxp'nycl"s were milking 

returns of tax under these sectious of the law_ rhe number hllu increased to oyer 43C,OOO on Juue 30, 1!)20. 

At the beginning of,the fiscal year the persul~llcl of the Sules Tnx 

Unit Illlmbered,255, exclusive of 57 temporur.\' employees eng"llgel) in 

mt\iling tux returns, whi.ch work ,''us sllb~qllentl~' tt',IllSfl;lTtd to 

coIlecl'Ol's' onices, aud exelllsi\-e also of the persollnel ill the T"blLl;co 

and Miscellaneous Divisions, later consolidated ,.....ith the 'Sales-tax 
---..
 

22 REPORT OF COMM1SSIOl';'ER OF I~TERl\AL REVEXTJE. 

"­

work. On June 30, 1[120, there were eng..~ged.on sales-tux work 

proper 214 employees, u roduction of 41 during the fiscnl year. This 

reduction was mode possiule by better organization and systemization 

of the work, and hw. ucen uceompanied by a groat improvement in 

both quantity and quality of work.' .• 

The Sules Tnx Ullit 1uu] on hand June 30, 1020, approxlmotely 

15,300 eluims few refund or ubatement of taxes or penalties and was 

disposing of these clo:ims nt 0. rllt.o sli$htly in e."{cess of the number 

being received. DuriJ~~ the fiscal yellr endcd ,June 30, 1\)20, ubout 

60,000 were received. The correspondence work, \;onsisting or th2 

preparation of letter.s com'eying rulings and interpretations I?f the 

jaw aud regulations, wos eurrent on that date, us was ulso the assessment work. 

The following: tabulll,r stlltement. indicates the Yllrious taxes which 

have heen included in the generul elassification of salcs taxcs. The 

unto on which each tax bl;lcnme effecti....e is shown as well as the 

number of the rcturn iorm Hscd and the nomber of the l'egllbtions 

relutiU& to each tax. This does not in'clude taxes on tohaceo. oleomurgunne and adulterated butter, mixed flour, etc., whieh are"dis,· 

cl.lssed s€parately. 

&.u"",

01 ill.... Cb><M ef 1&:1".... eaodJ<"" del.ul. I"'= forms. I~­\i\lllS­

...	 Trnnspor1.aLiWl.............. .,........ Apr. 1,1~19 m Tdep"pb '1.<l ""'ept'<l"•..... ,.... . do '.. 'l21 " ... ""	 h>ll!UICIl ollIl3uroneo polidc.' .. ' _ ' , <lo........ '130
 " .~ Sortdrlnkuolllby=ulacLurors _ I'd>. ~,1910 726 " 8alcs ..tSO<hI<lun(olnsundi",,-erell.ll1I"~rl<lrn 'May 1,1919 ,726 

..	 "

" ~,~"

..

Aclm6s.lon!ll1Dd du"~................ Apr. 1.1919 '729 M~r".r""lu~...'to""5.................................. Ftll. ~,L019 72i! 

00'	 &lL!pLuru, ~"In\lIlG, otc.••....•.... ,	 do.... 728-A ..

" Lux"ryto~ _ M.y 1,1919 72ll-Il 

JF;welry,eto.• I.o"',............... . A"r. 1.1919 'i28--A 

".. MDtl(ID-piclU""lllmll........	 .. lI-l~y 1,1910 7:lB--A roB
 ..

..

00' TOlli" and rncdleilllli ur\lclos.. .... ..•. .. ... .....j ... do..•.....•........ O<>:up"Li<:mtU 1.0\"",".. •••. •••••• • •••. • .•••••••••••••••• Jon 1,19'9 11 or 73?: '00' Tll.,,""useo[txnl.s.....••.....••............. _ A~r. 25,1019 732 " 

'M	 " TlUn XI Stampto=	 , Apr. 1,1919 . :/)l1IId "' 1i.'> 

For' the fiscal YCllr the total amount of tR);'ps collected from these 

soun;es umounted to S784,855,!70.V8. Details lirc ::>ho'l'\"n in Tables 

1.und 2, on pages 50 nnd 80, respectively, of tbis report. 

TOI1ACCO. 

The total receipts from ull tobacco tuxes during the fiscal year 

ended June 30, Ifl2(1, wcre :f;2fl5,809,3fi5.44, un inCl'ellSll of $80,806,­

263.60, or 43.6 pcr ceut, O\'cr the preceding yl'.ll.1'. These rcceipts 

were the largest e\'er collect.l~d, find they excceiled the tot.al internalrC\'enue receipts from Ll.ll souro'S fOI' auy fiscal Jell!' prior to 1911 

except 1901 and 1866.

The total receipts fnml tobacco taxc~ ior 1920 were fi\'e timps those 

of 1910, nearly four times the ID15 reeeipts"ncnrly three times-thosc 

tlf 1917, lind almost. double the receipts for H1l8. ,	 Tobacco taxes comprised 17.1 per cent of the totnl receipts from all " internal-reYe·nllC SOUI'OlS ill Ul10, 12.7 pGI" cent in 1917, 5.2 per e'lnt ill 

l!:HS, 5.3 per cent. in HJ:UJ, !lnd 5.4 pel' cent in 19201 the decreuse being , duo to YJlstly incn~;lscd receipts from inCOIDl.l nnd !ill-If'S tuxes under 

t~~ReYenueActs of 1917 and 1918.:4 ,

, 

./ 

d, 

REPORT O~· CO...\UUSSIOXF.R (11' IN'TF:R!"'AL REVEXUE. 23 

• 

The receipts from tobaeco blxes for the period, July 1 1DID, to 

February 20, 1920, were ~19T,534,165:93, an Illcreuse O\"el' thc corre. 

sponding eight months of lhe prcyjow-. ycur Qf 882:582,422.25, o.r 71 

{Jer cent. This compurison is made for the purpose of showing the 

results from the illcl'cllsed ratcs of tax in tJfl'ect since February 25, 

1919. A eomparison of the receipts for tllO bulallce of each of tho 

last two fiscal yelll's) whell the rates of ta:.: were the 6ume, shows un 

increase of $7,223,0:41.35, or 7.9 per cent, due to inctCUBcd con-, 

!::umption, 

O;\lore than four.-fiftbs of the total receipts from tll:': on tobacco 

manufactures came from senn States, as follows: North Carolina, 

$108,457,15G.8.'J; New York, $48,18'7,'128.&3 j Vir~>iniil, $20,721,13S.76j 

Pennsyh-ania, $20,195;513.49; N"ew Jersey, $18,742,131.2G j Ohio, $15,­

15-!,280.8G: Missouri, $12,311),733.51; total, $243,777,449.56, or 82.4 

pel' cent of the total receipts. . . 

Since HJl7 eigarettes have furnishcd the greatest revenue of any 

tobucco item. Priul' to thut time nmllufllcbu'ed tou,lCeo stood first as 

u revenue product!r, with the exC€ptiolJ of the VCLl.l'6 1903 to. 1007, 

:inclusi,'e, whiln cigars lead. " 

The lurgest increase OH1' the pr~t.'eding YCllr for anyone item of 

mllnnfnctured tolJ;lceo was on cigarettes \\'eighing not more than 

3 pounds per thousiUld. The tax eollected on t.his;tem was $151,208,· 

481.61, un increase of $60)767,074.88, or 67,2 pCI' cent. The smullest 

increase was on little cigurs, on whieh $092,11::1.89 was collected, un 

il1cronso of $67,007,28, or 7.2 pp-r ~rnt.

The receipts ,from special taxes imposed on manufacturcrs of 

cir"ars, cigarettes, illld tolJucco amounted to $1.,032,304,15, an inercase 

a $243,195.12, or ::10.7 per cent. 

There were ImjJ\Jl"ted during the fiscal yen,r 14,175,414 packuges of 

cigarettc paper subjeet to tax. Tho domest.ic Juunllfactmc of this 

paper Ilmopllted t.o 268,;122,O~8 PUCklll:,'CE, ;l1ld cig;lJ'ette tubes 10 

~63,628 packuges. The tax On imported Jlover amounted to $1,346,·' 

G32.97, an? ~!1 the d?mestie paper und tn!Jl:s to $195,113.56, or 0. tota.l 

of S\I,541,i46.5:l, un lIlere;Jse of $521,214.~l, or fil.1 pCI' cent, oyer the 

preceding year. . 

'Tlu~ Hteady decrease in the number of munufncturer.s of cigars, 

eigarcttes, touaccc, and snuff during the fh'e years pI'ior to 1919· WlIS 

urokcn this year in respect to mimufact.lll'ers of ctgar.s und tobacco/ 

both of "'hich show sml\ll increases, Tho numher of dealers in lel~

tobacco also iUGrellscd in)919. The follo,,"ing tlJble gives tho number 

ill illJch ellJss of husiness on Deeembel' :31 of euch yeut' from 1914 to 

1019, inclusive: . 

n..,.31_ 

19U... . " _ 

19]5_ , . _19.6"........ . .
 LS.7._......... , , .
 mL·::.J: . 
25 

\ 

, 

,

,

, , 24 P.EPORT OF COMMISSIONER OF INTERNAL REVENUE. Rf;PORT OF COMM1SSJONr:n OF INTERNAL REVF,NUI].

•

The lel.lr]illg St~tcs in the manufacture of tobacco• products are 

as follmn;: In 'thl;l man'ufadure uf cigars weighing morc than 3 

pounds per thousand, Permsy!Yaniu, New York, Ohio, Florida, New 

.Jersey, and Virginia., in the order named; in the manufacture of 

ciga.t·s weighing nu.t mor,e t.h:~n 3 pounds _.per thOUSll1!d, PennsJ:lnlOla, Maryland, "est VU"gmuI, and New York (sec 1 able 13'; III Proonced. . . •. . •.... . .... ... . . 

tlu~ nlUllufadure of WII.h<1<awn tax paM. for dD,ne.qiC "--'(, . cig;lrcttc!:; weighing not more than 3 pounds :pCI' 

') 

I·, 

I

,

,'11," 

Wilhd<a""ll free or ~5X r,,,, ~':l'~rl. . _I' ~,Ij/)\l, l~7 ~,2(j(),~ WlU'drawll for the Gonmm",,,.. . . 7rJ.J;;2 fj99,4M· 5O,1l35 thousaud, North C<l,rolina; New Yurk, Virginia, and Pennsylvama; '

in the tIl:lnlli'lldUl'c of dgllrcttes weighinO" more thun 3 pounds per 

thousand, ~'ew York, wfueh accounts for""92.7 per cent of the total The fact thnt the larger part of oleomargarine produced is un­ lli!tnufaeturcd (see Tublc 14.); in the manufacture of plug tobo,cco, col01'ed, as indic:.Led abm'e, is due to the great ditference in the rates Missouri aud North Carolina; twist, Missouri, Kentucky, and Ten­ of tax on the nncolored and colorcd al'tidc. The quantity of oleonessee; fine cut, Illinois aud New Jer~y; smoking tobacco, North I margarine manufadul'cd and consunlcd has been larger each year Carolina, Ohio, Kentucky, ~Tew Jersey, and Illinois; snuff, Tennessee, for the past decadc, and the reports for the past year indie,lte a con­ New Jersey, and Illinois (sec Table 12). tinned incre'lse. ,A gen~ral. decrease, is noted during the calend[lr :ye[lr 1(11), when The qnantlty of oleomargarine prodllced and the number of manu­ compared with the previous year, in the production of every kind of facturcrs, wholesalers, and retailers engaged in business during the m::Ulufae;tured tobacco, including suuif manufactured. The produc­ (hcal year 1920 was greater th::J.n in any previous year. tion Of ei~ars weighiug more than 3 pounds pCI' thous[lnd was prac­ The revenue from tax on oleomargarine and the occupational taxes tically the same as thc year he fore. The production of small ci[l"[jrs 1'01' the fiscal year Hl20 amounted to $3,728~76.05, aU increase of decreased. A, I:emarkable increase is noted in the productiOl;" of $9:36,444.97, or 33.7 per cent, over the amount! collected during the cigarettes weighing more than 3 pounds pel' thousand, the number preceding year. The collections from this so~'ce for 1920 were ,.p: manufactured , being 31,888,DlO, an increase of 8,475p5~) or 36 pel' proximately twice the collections from the same source in 1915, when cent. The number of cigarettes weighing not more.th:m pounds I the rates of tax were the·same. pel' thousand inanufacto:r:ed ,vas 53,119,784,232, nn increase of 6,46~,­ i

lll The receipts from the tax on oleomargarine and the tax on the 881,008, or 13 per ceut. businesses of persons engaged in the h:llldling of this product during Growers of, and dealers in, perique tobacco number.ed 48 d1ll'ing the last two fiscal years were as follows: the calendar year 1919. This class of tobacco, which is raised principally in St. James Parish, La., is so prep;ued :'llld ('ured as to re­ I quire growers 'and dealers to repOlt their tmnsaetlO11s as mannfacRcceipts fmm_ 1n19 turers of tobacco. Their operations during the cfllendar yea[' 1919 

were us follows: POLln(}~.

On iJnnd Jan. 1. 1919 .223,394

GroWII 34G,7GO 

PUl'chaO!ed 188,765 

TOUl.L 758,919 

CollD"ed oleom....garine U"«llo<ed ole<>marp;rinc. 

l!l,q ,~, mQ l\fXl

P""nd.!. Pound.!. PQ""d•. P'nmd•.

n,~48.57d 1;;,6Z;,7~~ 3'5,5.>O,71J6 3{.i, "'i" n~ 5 l.... llg 9,iJl1,1Iil ~~~, TIfj, 157 o69,343.611

7, "'_:7: ~(r. 4, 7'l5, 078

• II" 

Pouools. I, Tu:!:" pold ~____ fl, (\71 1li8J,3ii1.4t, I Ole~mar~arine(axed. a~ lOeent.! a pounil.... 

"

, OleOJIl.J).rgarllleta.>:ed ~tT c<~nl, a pound..•.....•. EXIJOl'r",l 

80](L 

in [lUll,] 143 37:::.37B ...ij8 Ma"nhctnrer~' special tm< ... ____ ..... . .......
 ~m'gs Whole-'alc dealer>;' ",-)(rial tax ....••.... _ H5,36(j.49

Retail d""lcrs' ;;perial tax•.••............ 77,~,(}l9.3~
 

roloJ...•....... _. _____ •............. _
 

011 llOlml Jan. I, H1:.!u 1;\8,41.1'2 

2,79J,81J.t18 Totu1 758,919 

. 

. Incrcas~,

'"W . -"mounc. Perc",,1.

>I, 1M, 720.17 $514,36S.72 15.6

9~O, ~4.1. 2" 71,.J;)4.45 ... 5O,1z.J.51 11,949.51 ~,

494.9~J. 92 49,595.4.1 II. 

1,()$,1~6.20 283,076.86 :16.9

3, 728. 276. 05 1tI(j,~44.97 J.].7

Violations of the oleomargarine la'" to the number of 161 cases 

were repolted during the ~·ear. Of this number 123 cases were comOLLOMAJ::r.ARl:KE. 

The number of , promised [lnd t.he I'l'mi\.inder were either prosecuted or dismissed. f:ll·t.ories pl'odnciug oleomargarine during the fiscHl , yp.'lr In addition innomel"[lble technic[I} yivlativJls. 1]lle mainly to igno­ ended ,June ;\0. ]920, wu~ 70, an increase of 7 over the preceding 

Yl:ur. These fadories produced H total of 391,279,512 Hoonds -of rance or carel~ssness as (.0 requirements, w'erf' discovered. As no 

oleolilurgarine, all incr~a~~ of :)2,062,941 poonds, 01' 8.9 per cent, over hostility to enforcement. of the lnw and regulat.ions was apparent, the 

the prorJlll:tion for 1919. offenders were [ldmonished by field officers ilud the Cilses dropped. 

The following" comparative data for the last two fiscal years·indi­ ADUl,TER-\TED nVl"nm.

eates the trend of the indu~try:

The 'receipts from the tax of 10 e~nts H pound on udoltemted butter 

Hnd the oecupatioJlfl] t:lxes imposed upou' manufuctorers' of, and 

wholesale find reT-ill] deu]ers iu, Ildultemted huttel' amounted to 

$57,023.34, a der.reilse uf $1 ':;'2f54.5S hontthe pL'e,'ious year. • .Pradicnll:... nil these I'et'cipt;J repl'esf'nt the tax collected on .creamcry butter eOlltltining abnOl'mal quantitie,,· of moisture .;found 

~.

. 1\ 
1 

I 

26 REPOl1T OF COMMlSSIONlm OF ·INTERNAL REVENUE. 

on the market and held to be udulterflted, under the act of May 9, 

1902, and occupational ttLxes also~ollceted. There nre bnt throe 

rcgnlarly qnalified manufactlll'ers of adnlternted butter under that 

uqt, aU of ,v1H1Ill produce that product for foreih'll markets and with· 

rlraw for export without the payment of tax. 

R1·:KO",\TJ:D BUTTER.

• 

The tux of one-fourth cent a pound OIl process or renovated butte]' 

and occupational tn:;: at the rute of $50 per flIlIlum on mllDufactUI'Cl'S 

of this prodilct yielded for tho yell.l' $24,716.35, II decrease of 

$20,003.79 ill the amount from this source, compared with the col­ t.· lections for the prc\,jous year. . llJ}Xlm ]'LOun. 

The revellue from the tux on mixed flour at the rute of 4: cents 

per bnTrel und the occupational tn.x at the ratc of $12 per anllum on 

makcrs, packcrs, and .repacke~s thereof um~)llnte.d to $1,850.91.", The 

decrease of $15,718.16 notcd III the collectIons IS dno to thc return 

to prowur conditions aftllI' revocation of the order of tho Unitcd 

States Food Administration, dated August 20, 1918, requiring the 

mixing of ~Tnills or flour in snch proportions as to muke the resultant 

product mixed flom. 

COLLECTION FIELD SERVICE. 

In ordcr to 'incrense the facilities afforded tuxpuyers for the trunsaction of thcir business with the Revenue Service, a comprehensive 

progl~lIm of extension and reorganization of the field scn-ice was 

accomplished during the pust fiscnl year. A number of brnnch oflices 

werc establislied at accessible points, where tnxpayers may seeure 

assistullce and ad\·ice in the transaction of their tnx business. On 

.June 30, 1920,·there ","ere ;H8 ollices open for the uccommodntion of 

t.axpuyers, including 64 collectors' offices, 186 division headqunrters, 

49 snbdivision hendquarters, and 19 offices ut which stumps only ure 

sold. 

During thc pnst year 11 new collection distric.:ts were cstablished 

in Stutes which heretofore have been without sepnrate collection dist.ricts. The establishment of collection districts in the States of 

Muinc, Yerillont, Hhodc lsI and, Dcluwure, :Mississippi, "!\Torth Dakot.a, 

"'yoming; Iduho, Utah, l\"e"'l> Mexico, und Ne,"udn comj)letes the .Bureau's progrum of providing at lcust one collection {istrict in 

cuch State. . 

In extending and reorganizing the service, consolidations of the 

following collcction districts "'I>el'C effected: Thira New York district 

with the second; second, sixth se,'enth. and eighth Kentncky districts with the fifth; se\'ellth Tndiuna district with the sixth; fifth 

Illinois district. with the first; thirteenth Illinois district with thc 

eighth; first "'is<;on::;in tlistl'id with tbe second; ninth P<;I1Jlsylvllllia 

district with the first; fifth NOI·th Carolina district with the fourth. 

In each illstunco consolidation has resulted in improved service to 

t<lxlj1\yers thl'dll~h eentra!iz'ation of the accounting work. 

1 Illler Exccutive orders of Murch 11, 1920, the sixth Virginia dis. ,,~ tricr was consoliduted with the sccond Virginia district, and a new , 

REPORT OJ' COl't'1MISSIONER OF INTERNAL R!':YEKUE. 27 

collection district {or the State of Texus, known as the second Texas 

ilistrict., was crcated, effectivc .July 1, 11:120. • 

Stnte lines have been followed in establishing the bonndary lines 

of each district, exccpt in those States having more tban onc collection district, wheT'C an effort has been ma,do to follow the boundaries 

of jndicial districts. ' 

The sysklm of nccounting'nnd officc procedure which mls installed 

in the se\'eral collection offices bst year, referred to in the last 

annual report of Hon. Daniel G. Roper, former Commissioner of 

Internal Revenue, has been reviscd and improved. That the system 

is an efficient one is reflected in tlte fllet that the records lind accounts 

in collcctors' offices arc practically currcnt and iteulized accounts of 

taxes collectible und of ubatcment claims filed against outstandiuA" 

taxes are available. The prompt deposit of collections with Fcdel'll.l 

Reservc banks and other gO\'crnmentlll' depositaries has receivtld 

cnreful attention, with lL vicw to making tax collections immediately , 

q available to meet outstanding iIH\chtcdness.

A corps of assistant supcrvisors 01' collectors' oflices, experienced 

in oniee management and accollnting procedure, hus been cstablished 

I for the purpose of checking collectors' offices, detcrmiuil\~ thc personnel needs, and ussisting in effecting all elTicient orgwuzation in 

each collector's oflice, and,to assist collectors und chief held deputies 

in organizing and directiilg the field forces in the various collection I, districts. I , 

In order to denl10p a truincd personnel competent to advise taxpayers on the many complex prohlems of the tux In.w there has been 

estnblished a correspondence study depaItmcnt, which is engaged in 

prcpnring lectures and quizzeS on the varions topics concerning 

which deputy collectors should haye complctc knowledge. Lectures 

eovcring urithmotic, elementary bookkceping, commCl'Cill.l booklweping, individual income tux, corporation tax, SpeCil\1 tnxcs, and accountancy huve been prepured. Thut the employecs of the ser\Tice 

are illtere~ted in self-improvement is evidenced hy thc fact thnt over 

3,OOO.have twailed tbemsclyes of this opportunity to increase their " knowledge of the vurious phascs of taxntion. 

Since Junuary 1,,1920, an ol'der hus been in effect providing that 

appointments to all elericd ofIice positions in the field shall he made 

by selcction from the register of eligibles obtained as u result of 

examinations given by the Civil Service Commission, or by transfer 

from other classified !Jositions. A second order, efl'cctivo April 1, 

, 1920, provides thnt al supcrvisory office positions shall be filled by 

promotion of elas.'iified onice 01' field employees, by selection fl'om 

civil-service ceIt.iflcntes, or by trnm;fcr of clnssifioo employees from 

other branches of the Go'"ernment service. The prO\'ision that supervisory positiulls shall be open to cmployees who hn \'e a ch'il-senice 

status crcates an incenth'e for such employees to increase theil' tnx 

knowledge lind gcneral efliciency so as to be available for promotion 

to administrative positions and tends to retain in the sCITice man" 

empl~}'ee8 whoS(l knowlodge of tuxation h~s heen gnined by.practic:il 

expenence...... 

Appointments to thc field force of c6Hectors' offiws nru lmule withont regard to civil-service rel]l1ir<'.mcnts, the posit.it)ll of deputy collector beill'~ un ,unclassified OIW; hut thiring t,he pll::;t ~ye..·u· there IHls . been 1I. murked improvement in the qunlificutiolls of l)orSol1s nppointed 
26 REPORT OF COM,U1SSIO):EJl 010' lXTJ:;nXAL nEn:XUl:":. 29 

to these positions. The applicant must either hnY~ graduated from :l 

Idgh schoul j completed it <:ourse in uccountrtficy; served us a bookkeeper in charge of 0. completo set of double-entI"}' books fOl' at least 

1\ yeur; pnwticcd law; or been employed ill some other capacity which 

would ,rj,'e him the necessary training. llecll~lse of the fuct that the Clltl'llllCO l'tJq uj rcmelll.s haTe been misnd 

and beO::l.l11Se t11e1'e is no -assurance of PCITIJ,\I1cnt employment to the 

up\)Iicant, it has been difficult to r~cruit the field force of depllty, 

col ectOI'K 

On June 30, 1919, there were 2,608 field deputy collectors in the 

sonice. Of this numberj 821 rosigned (luring the year !lnd an equal 

number of new deputies were appointed ill their places. It is esti· 

lllllted that each sepal'atian of a fi.(\lrl deputy and the training of his 

successor in....oln:!s a loss to the Go....crlllncnt of approximately $liWO, 

As un uid in tIle supervision of traveling dcputy collectors, monthly 

reports showin~jn del ail the work aeeomplished by each field deputy 

ore refjuil'ed. ·J.'bese reports IlfO carefully l'cyicwed to ascertain if 

finy employecs arc falling below tho standarl;1. Employees who are 

below tho general average in efficienc\' are encollrag,erl to improve 

in thcir work, and dismisSllls for inefficiency are maue only utter II 

thorough tdal pro,es an incumbent to be unfit fur Lbe pusiLion, 

r
 

Tho field foree engngcd in.searching for delinqnent tall:payel'b col­


lected alld reported for llSSe"Smellt during the fiseal year ended JUlie
 

:W; 1!l20, 11 total of'$4-2,21:3,889 in t:l>;,e,>, penalties, a.nd compl'omises
 

~"Cprcsenting delinquent income, sules, specilll, and capital-stock t;l.);;
 

returns, compared with 820,5GO,334 eollected and reported for assess­


ment during the fiscal year ended Juno 30,"1919. This amount is ill 

llUdjUou to t.he incrcuscd usscssmcnts b~sed on reports of internalte\'CllUe agents :md inspectors and the Burean audIt of rcturns. . 

1 REORGANIZATION OF THE BUREAU WORK RELA'l'ING TO 

:&ECElPTS AND DISBURSEMENTS, 

The accounting work of the Bureau eoverinfi.... receipts and disbursements was reorganized Oll JUly I, 1920, A cvellue Collection Di­

\'ision W1l5 creat!euto ueal -.,yith ,til illtcrnnl~rovcllue receipts, all certificutes· of deposit issucd to eollectors of internal rerenue by Federal 

Hl'scrve b:ml;:s ll11d hmnr;hes thel'cof, ull qUll!'terly accounts curl'cnt 

of the various collector:, of intcl'nal rc,'Cllue, all statistiClll work dealing with the elnssitieation of the varioll;; eolloeLoJls under the many 

soctions of internal-re'·enlle lII\\'s, .'jtnti~tical tablcs incorporated in II tho COlnmissioner's Ilnnual report, and all olher mutters relating to 

licc'ounts rendered undl'r the collectjon bOIlds of collecting offit:(lJ's, 

Hecords are so kept that comparativc dat:l 1\[(>" always at halld to 

show how t]le collections in eilr;h ool!eelor's office from each of the 

sel'em] SOUl'ces l·ar)' frum month to month. InquirL~s are made immedilltely to determ-in!'. the eauso whene'-er unlHilllll fluctnlltioIlS 

uppear. 

A Disbursement Division Was created to bandle all matters l'6hting 

to accOllllts of disbursing- ugellts, This division makes un fulmillistl'utiVO..llx:uniIllltion or all di"hIJrsemcnts mndo under ullu\\·:tlJcr.s :L!)­

pr\l\'{~d b,v the Commissioner, :ldv:mces Ill! funds to disbursing Omeel'S, 

makes ndministl'tltiYe eXlllllinat.ion of mont.ltly accounts current alld

ll'ullsmits tlWIll to the Auditor foc' tIle '1't'c;IS\II'y Dep,ll'tllH~ll~ for " , 

REPonT OF COl\!JI,nSSIO~F,R 01" TNTF.RRAJ. REYE1';tiE. 

set-tlement approves und forw:).rds to the disbllrsillg derk of the 

Treasury bepa1'tment bills coYering- bureau items and m!1I1Y field 

expenses, and keeps indiv:idual record ear&:1 of o.ll pllYlIlent~ mo.de 

to the sel'eruliiclcl employees, 

An officcr designated as Supen-isor of Accounts has immediate COll­

!'I'ol.oYer tllese two divisions, Allutments of intcrnal·rel-Cllue appl'opriatiOTls ill'C ll1ude, and:l. eontrolledgcr, which ~how~ Lim allotments 

provided tllC several field lind bureau units and incumbrances therelinder, is kept, The alJowance3 ,rrnuteJ under the aUotmcnts are 

charged agulllst sllch allotments. Thus, the Bureuu is nble to dptermine at all tillleS the number of emplo:vccs in the sen'ice, Ule ullnual 

rute of compclIsation, the ullol,'anee pl'Ovidcd for tmvel and miseellaneous expenses, and the conuition of the sd"cl'al appropriations. ~T 0 c_"pellSe C1I.l. be incllITed unless an UnOWuJle.~ to ~O\"Cl' such e:<opense has been granted, The wholc scheme of the ~'corgflnization

'plan has been to adopt il budgetary system of flccolllltmg whercby il 

complete ched{ and control o\'er c:<openJitures Cllll be had, 

The Supen-isor of Accounts is charged with tim prcplll'D.tioD of estilllutes of appl'Oprj~djonsto be submitted tu Congress, preparcs slutistical datIL Ilnd !estimates of internal-rcYCIlue receipts to be furnished 

the Slicrebll'y of thc Treasury, and submits periodical statemeIlts of 

l'(Jceipts lind disbursements to the Commissioncr. 

The Bureau Ol'glUlization is suhdi.vided iIlto administmtive units 

ilnd fl complete l'o..:cord is kept of all clmnges ill 'Pel'sVJlJlcl in Hie 1'1'.. 

:;peclil'c units, Statem<lnts ll('e prep:Hw[ from month to month showing the chllnges ill unit oq!;Jni7.lItion, the lL.'erlige compensation pClr 

employee, IllHI fluctuations in the salar)' scale, 

The cxpendit.ul'CS b}' units are conti-oiled llnd records arc kept 

showin'" the cost of opel'llliuJl for eM:h ullit, jnduding equipmellt 

supplied, furniture issued, lind illl othel' miscell:Uleous items "'hieh go 

to make Up the O\'erhelld expense. 

The work is coordinated so LIS to bring under one e~ntral control 

all allotmcnts, tho reeord of all allowanees, the checKulg" uf nIl expenditures, the repoJ'ting of conditioIls of nppropdlltiolls, und the 

recording in classified form of all expenditul'es llnul'cceipts. 

.A. collaterul administrutiYCl accomplishment of the year has been 

the installation by the Dil'ision of Supplics llnd Equipment of l\ 

TIlore comprehenSive uud accura.te property record s)"stem, necessitated hy the UIlIIf:ill:l.l growth of the BlIl'eall, The :;y"tem ill~ta]Jcd

l"tlquirt!8 an unnud return from every llCColllltahle officer of the 

Burean, and this return is verified by the Auditor of Pl'opel1y Retnl'ns by I]. compal'iSOll with J)reViOlls rellll'llS .wd checking- ugain"lt 

intermediat.c issues Ilnd credlts.. E~eh item. of Hdded eqmpment is 

accounted io" by means of ;III lIl\'VICC :lllJ },; postcd to the l'etUl'ns 

with its description (Lnd location..The information furnished h\' 

the .returns permits a more effecti'-e use of a minimum quantity 0'£ 

cqIIIpment. 

ENFORCEMENT OF NATIONAL P'ROHIlIITION. 

The Prohibition Unit "as created fe!" the pUl'gose of enforcing the" 

XntioIlnl Prohibition Act, Hppl"O-.,'ed OelolJcr ~8, H119, This law, 

100l)ll'Jl as the Volstcnd Act, W:LS cnaeted to !Jl',)hil,it the manuiaeture, 

sale, and use of intoxicatillg beYerages; to T'egu'lute the lllllllubdllre, 
30 }lEPOTIT OF COMMISSIONER O}' INTlmNAL REY•.ENUE.

production, usc, and sale of high proqf spirits for other thull be.el'll.go 

purposes; find to insure nn ample sUPllly of alcohol, llnd to promote 

its use in l'icientitic research find in the development, of fuel, dye, und 

othcl' lawful industries, The Prohibition Unit is also charged 'Kith 

the enforcement of the Harrison Narcotic Law and the internulI'e\'cnuc l:lws relatin<l" to distilled spirits, wines, lind malt liquors. 

Immediately upol~the enactment of the, law, 0. committee was appoiuted hy the Commissioner of Internal Hcvcnuo to recommend l~

detailed plan of ol'glmir.ubon for prohibition enforcement. This 

committee, on novemher 8, 1010, suhmitted a l'ccommclldntion for the 

creation of a ncw unit, one brunch of whieh was to be t;hurgcd with 

the en~orcement of thc pennI ;lnd I'e:;ulatory provisions of the In", 

nud thc other to supenci.se Lho pcnniSSlye feat.!ll'CS of the lll.w coYcriurT 

traffic iu nonbcyeragc liquors. This recommendation wns al)pn)\<e~ b~' the Commissioncr of Internal lk\,CllUC ,Uld thc Secretory of the 

'lreasury on No\<emher l~, 1919< Thc Bureau therenpon proceeded' 

to organize departments under sllpcn'ising Federul prohihibllll 

ag~nts fa, the enforcement work and to creatc in each 8tate all or· 

ganization undcr n Federal prohibitioll director for the regnlation 

and control of tho nonbcvcrage tndlic b:y a systcm of permits. 

The selcction of thc force of ngents and insJlcctors rClluircd Wtl!> 

a \Cry difficult mattcr. It was nccc.ssa!'y to ul10t thc npproprintion 

to meet the demands for cffici~t enforcunlcnt :in C\'cry Stde Hnd 

section of the country, It was found impossiblc to establish a 

.salary scale that 'Konld compllre fa\'orably ,dth sllli~rjes paid ill 

otbor occupatious, and wllich wonld pro\'C snnicienLly attraeti\'e to 

enable the Department to sccure thc number lllld type of mell nccded. 

It has been necessary to appoint men with littlo 01' no experience ill 

the work required of prohibition officers. Sclections Illl\'O been 

made largely from the rallks of IhoS£l honorably disch,lI'bred from' 

the Arm)~ Na\'Y, and :Marine Corps. Thc \'CI'Y small forco of mCll 

available for transfer from the tax org,lUi:l,ltiun provided merely a 

nucleus for training the new men. 

Prior to tho enadmclllt of the N'ational Prohibition Act, Congress 

had passed sen1l'!ll hu\'s prohi1JitiJI~ tho 1lI111111f.LdllI'C ;Uld sale during 

the 'Kar of iutoxieating lil}llOrs for be\'cl';q;e purposes, The pro· 

visions of thcse:' 'Kar-time prohibition" laws wel'e later incorporated 

iu Title I of thc National Prohibition Act. Tho mUlIuflldurc of disc 

tilled spirits and intoxicating: malt and vinolls liquors for be\'erage 

purposes from grains, cereals, fruits, and food materiuls was forhidden and the Commissioner of Internal Hevenuc was authorized 

und directcd to prescribe rules und regulntions, subject to the ap· 

proval of the Ser-l'c{.uI'y of the Trcllsury, gO\'erning the mannfacture 

aud salc of dist.illed spirits and the removal of di$t.illcd spirits held 

in bond for ot.her than be\<el'uge purposes, A system of permits ...,as established by tho Departmcnt. rCI;-'1lI11ting the manufacture and 

5::110 of distilled spirits and wines. lJndcr Tit.le J of the National 

Prohibition' Ad, the Commissioncr of Intcrnal He\'el1uc was dun'ged 

\\-jth the ellfon;CllIcnt of tlLcse laws,_ Im'estigutions woro made of 

violations; reports llIade to the United Stntes attorneys, who, wem charge~ with the dllty of pro::;eelltin<' snch ofl'enders; and the mlui'lIfacture und sal"; ?f illt?xi{}nting '~i(iuors fot' 1l01l1?c\'CI':INc purpo:'>es 

"ere controlled by pcrmlt~ Issued by the collectors 111 theil' l'espec1n'e 

districts. 

",t 

The enforcement of the" wnr-timc prohibition" Illw was 

' 

, 

~":' J

) 

REPORT OF COMMISSIONER OF INTERN",\L REVB!\UE< 31 

, prosecutcd vigorously, and many cases of "iolations of that law are 

still pending, .' I

" 

Ol).C of the principal difficulties that has arisen in eonncetion with :-1 

the enforcemcnt of the Il.ct has been the \'ariation in point of view of 

Unitcd States attorneys and courts in different parts of the,country. 

It has been found thut iu tterritory where the prohihition law has 

not the support of a clear majority of the citizens some of thc courts 

arc not disposed to inflict penalties adequate to detel' violators from 

. a repetition of thcir crimes, The district attorneys freqnently haw 

been in donbt as to tbe pO'Kers and duties of prohibition agents under 

tbe law, and in some instances have required prohibition offieel~s to 

delay proccdurc in completing evidence, C001)eratioll with the Department of Justice is relicving this situation, and it is beliewJ that 

early decisions of the courts 'Kill largely clear a'Kay these difficulties, 

so that in the near future ll. nniform plan of procedure in secnrin~ evidence, making arrests, and presenting easl;'-':; to murts can be established throughout the eountry and a procedure adopted which will 

be snfficiently direct to enuble thc prohIbition officers to acllieye more 

satisfactory results. • 

Prior to the enactment of the proliibition. act pcrmits had been 

issued under the Reyenue Acts of 1917 and 1018 to manufadurers and 

dealers in alcohol, whisky, etc., for nonbcwrage purposes, The pro~

hibition aet e....tcnded the permit system to doctors for the prescription of intoxicating liquors for medicinal purpos".s and restricted the 

issuap.ce of permits- to manufacturers, dealers, and drnggists. Per: 

mits that had been issued by collcetors of internal revenue under the 

reycnue aets 'Kel'e continued in force until the Depal1mellt could 

investigate the permit holders and determine whether their operations 'Kere in conformity 'Kith the prohibition act. A definite procedure under the law for the revocation of llcrmits grnnted has ]lOW 

IJcen fixed, and IleTInits held by persons 'Kho ure not conducting their 

operntions in conformity thcrewith are being re\·oked. 

Doth in connection 'Kith the permits grantcd manllfaetmel's and 

the 'KDrk of rcgulating industrial alcohol under Titlc III of the 

prohilJition act, there are nnmerous technical questions pressiJIg" fOl' 

solution, The scientific force of the Bureau has been reorguni'f,ed ;Illd 

e.'Xpanded in order that carefIII chemical tests may be made of prella rations now upon the marltet. that are believed to llc fit for use as 

beverages, and the formulas of 'Khich must therefore be re\'ised if the 

preparations ,\J'e continued to be sold. New reglllatious lHwe becn 

issued goYerniJ'g the operation of industrial aleohol mannfacturing 

plants and denatnrillg plants which ha\'e relie\<ed them from many of 

UIO onerous restrictions imposed um]er tbe DId j'eYenne statutIJ.;j, the 

Bu,reau fully comprelwnds the :importanee Df a1eohol as u raw material 

and sol\ent in general industry, und will ende:n'or to cooperate to the 

fulle~t degreo '\'5tl~ Ipanufacturers of fuels, dyestuffs] paints, artiricial 

colormgs, and SlImlnl' products, to tile end that their bll~iness lIIay Hot b~ hampered by l'e:.tl'ktions which lnterfere witlL tiLe efficicnt cOliduct 

of legitimate business, 

, ORG,i~J:lATJO~ OF PROHI~IT10N ~lT<

A permanent form of orgnni:£:ltion for the uuiL 'KHS pnt. into clTect 

-Decemher 22, Hn9. Some modifications of the original pluus ho.v(J 

,." .. 10, 
;: 'lI ," • 

32 REPORT OF COMl'dISSIOI'}"J'. OF INTERNAL JllWHXUE. 

" 

been made, und the organiza.tion now consists of the following divi­ • I 

sions :lnd offiees: Couns~l und Head of the Legal Division' Sl~per­ , "isor of the Prohibition Field Forc\;l; SnpcHlsot" of the N:lr<;otic " Field Force; the I)i-.,.ision of Technology; the Division of Andit and 

Statistics; Dud the Executive Diyision. 

OFl<'ICE OF COUNSEL ANU I..EGAL VIVISIoN. 

Prior to the pnssage of the National Prohibition A-et the l1etivitiefl 

of the Burean in connection with varlons pl'(lvisiollS of the interTlaln'yenue III ws reIn t.in to distilled spirits, fermented liqliUI'::;, llfid "ines 

were confined to the bevemge splrits and nonheveragc alcohol divi­ ," sions. In addition to the enforcement of internal-revenue law'S 

and t.he assessment. and collection of tuxes arisiug thereunder, these 

divisions wlilre hundling t.he enforeement. of "ur-Lilil\:' pl-uhilJition 

under regulations adopted pursuant to the nets establishing mch 

"' war-t.ime prohibition. When tlle National Prohibition Aet became lL 

law, it. bccnme appnrent that a eloser coordination of the work was 

neClessary. Aecordingly, wheft the Prohibition Unit. was e.<>1aLll::;hed, 

these divisions ,,'ere (;(lnsoIidated into what. is now known ilS the 

Legal Dil"ision. Because of the similarity of the work involved, the ,! Ntlrcotic Sect.ion wns also indnlled in the Prohibition Unit. 

In order to facilitate the work of pmhibiLwn enforcCllItJllL wiLh­

!, 

Iii • ont. impniring the tax'activities of the Bureau, an attorney was desigJlUted ns connscl to the Prohibition Commissioner, to ndvise him 

as to the proper interprliltation of the laws, to have charge of eivi1 

and eriminal lit.igiltion, and to confer with representatiyes of the 

Dp,plll'tment. of Just.iee, in' order to :lssure eooperntion between the 

llurel\u of lnternul Rerenue ::lnd,the Department of JLstiee in matters relating to prohibition. In uddition to this work the eounsel 

'was direeted to rev:ew all regulations, render opinions, review and 

appl'O\'e ull letters involving interpretations of t.he prohibition and 

nnreot.ic Inw8, and revie..." e~ses invol,ing violations of those laws 

lwd 'illterml-revenue laws relating to liquors. 

All regulations, Treasury decisions, and mimeographs of'interpretation and inst.ructi(JO relat.ing to the enfOl'(:ement of prohibition are 

prepared'in t.his dh·jsion. 1'axes are assessed aIld penalties imposed 

for \·iolations of both internal-revenue laws l'Clating ro liquors and 

thc prohibition law, and eln1ms for ::l,batement and refund fl,nd offer:; 

in compromise are hore passed upon and recommendations mtlde to 

the Commissioner. All legal qnestions invoh'ing the issnanee of pt'rmits under th~ net fire determined by this division, :llld supervision is 

exercised o,\,er proceedinJ!s fol' t.he re,oCHtion of sl]ch permit:;. Oil 

July 1, 1V20, t.he counsel to the Prohibition CommissionBr was placed 

ut the head of the Leglll Division of the Prohibition Unit. 

• l'ROHlIlJTJON FTI::r,J) ]i1Jl(C.l'.. 

The prohibition field ol'gunization eomprises two c]fl9Ses of slJpcr­

,isor:,/ officers knowD us iiupervising Federal prohibition agents ,lind 

Fedewl pl'obihitiOiI {lin-''.'lors, eflch wit,h a, force of employees Opel"­

flting Hilder thci:' immedillte control. 

• -,' 

REPORT 0:1" COl'.!MISSIONER OF [NTER,XAL REVENUE. 33 

Supervi.9ing Fedel'{Jl p1'ohibition ageuts.-For the purpose or deteding a,od suppn:ossing \·iolations of the prohibition bWs, prosecuting violators, and securing unirorm procedure, geogruphical u,dminist.ro,tive lmits were establIshed embraeing the United States, Hllwnii, 

imd Porto .Rico. Eaeh of these units IS termed a "department," 

imd is in chuTge of n "snpervisin~ Federal prohibition agent." Ellcn 

supervising 3gent is in cho.rge ot a mobile policing foree designated 

as '~Federal prohibition agents." There ure 12 departments opemting under 12 supervising Federal prohibition agents, with an aggregate force of 948 Federal pr9hibition a.gents a,nd 103 office elerks. 

Federal p"tnh3:bition diJ'ect01's.-In each Sti\te, and in Hawaii and 

Porro Ricol a. Federal prohibition direetor is in eharge of the ad~

minist.ration of the permissive features of the :.\Tational Prohibition 

Act. It is also the duty of this officer to stimUlate the effOlts of Stote 

find local officers, and to dr,tp.rmine the e.hnracter nnd extent of eSSEmtial Federal assistanee. The direetors' subordinate officers a,re known 

as " Federal prohibition inspectors." There are 50 Federlll prohibit.ion directors now funetioning, assisted by 204 Federu1 prohibition 

in:poctors und un office f()J·r.e nf 233 clerks. . lV aJ'ehlYUse agents.-The !lct of MUTch 6, UI20, o.nthorized the appointment of gua.rds to be stationed at bonded warehouse" throughout. the United Stotes. Effective May I, 1920,oU unassigned storekeeper.gaugets who had heen performing guard duty at such warehouses, and who were qualified, were transfeJTed to the position of 

"'IHehouse .'lgents. 

On .June 30, 1920, there were 428 warehouse flgents in the senice.· 

Their specific duty is to proifd stored spirits from tbeft lind fl.Ceidental loss. 

NARCOTIC FJELD FORCE. 

Ead.y in the calendlLr ycar 1920 the field force TOMnp.rly employed 

Ilnder the direction of the several revenne agents in eharge of the 

enforeement of tho Harrison N~rcotie' Act was placed under the 

direction ofthe 12 snpervising Federal prohibition agents. 

In order to establish 0. more effective adminiRt,ration of the narcotic 

laws the office of "Sufervisor of the Narcotie Field Force" was 

cr(Juted in February 0 the present year and on examinution was 

held by the Civil Service Commission to establish all eligible register 

from which men oi technical b'lIining and inw.S't,ig(Jtiw skill could 

he seJet.'ted for this important field work. There at·e, at the 'present 

time, 170 men aetively engaged nnder the Supervisor oUhe No.reotic 

Field Force. The inerease in the number of violators apprehended 

and sncccssfully Pl'~(Jcuted and the resultant, dp.r.rp.ilS/l. ill the number 

of persons illicitly dealing in these drngs has demonstrated the 

wisdom of the policY being pursued. 

'''hile exact datIl s)wwing !my m:ll:ked decrease in the number of 

:l.dQ.icts in the country are not obbinn.hle at this time, it is an 

established rllet. th:lt the activities or tbe Bureau have resulted in €I 

decrease in the amount of narcotie drugs sold nnd used. 

As the result or deeisions of the Supreme Court in the cases 

of Doremus tl.nd Wr.hh :"Iud Goldbaum;-in" which it 'Was held that 

:14734- 0-20----3 

,.
 

•
 
34 REPORT OF COM.M:ISSlQN"ER OF INTERNAL REVENUE, 

the flll'rnshing of narcotic drngs to an addict merely to satisfy his' 

:l,ldiction, .mel not in the bono fide medical treatment of disease or 

addiction, is an indictable offense, many physi(~ilLIlS, fearing the operation of the law, refused to use narcotics in their pnLctlCe. The 

Bureau was flooded with pleas for" permits" from hahitnal users of narcotics. In mllny of these cases the continned use of 1l1l1'Cotics 

seemed necessary to p'rcserTc the health an~ lives of the npplicants, 

but there is no :lUthol'ity of law for the issuance of "permits" in 

such cases. During the month of July, 1919, instructions were issned 

to collectors of intemnl l'cvenne to confer with the United States 

attorneys and 108:11 health authorities in their districts with 3. view 

to devising some plan ,,,hereby bonn fide narcotic cases might he 

properly treated_ 

As a temporary expedient to l'elien' Hlil'; scemingly eritiea'] situlltion a number of narcotic clinics 01' dispensiH'ies were esbibJishecl. 

Some of the so-called elinics that have since bei:.n established through, 

out the countl"y without knowledge 01' sanction of this Bureau uppllrently were est3.blished for mercenary pm'poses or for the sole purpose of pl'O,'iding applicants with ,,,hatever nareotie drngs they 

required for the satisfuction of their morbid appetites. Little or no 

fittempt WflS made hy SOPlC of these pri-\'ate ehuies to effect eUl'es, 

und pl'ominent physieilllls and scientists who hn"e made a study of 

drug addietion are pmctic:llly unanimous in the opinion th:lt such 

climes aecomplish no gVod rlOd that the core of narcotic addiction 

is an impossibility unless Ilceompanied by insti,tutional treatment. 

Steps 3.re now being tllken to close these clinics, which are not only a 

menace to soeiety bnt a mCllns of perpetnuting addietiou. In many 

cases their continued existence constitutesII flugTant violation of thC 

•	 .law. -­

An important step looking to the tre.'lt.ment f)f ual'eotie addiction 

was til ken by the introduction of a bill in the Senllte granting aili 

from thel"euel'al Government to the scveral States in the prevention 

and cont.rol of urug addiction, the eure aod treatment of drug addiets, 

3.nd for other purpo,;es. (S. 2785, reported Ang. 15, 1919, lind with 

amendnll~nts Oet. 1,1919.) Unfortunately this bill was not enllcted 

at the last session of Congress. Atteution is direeted to l'ccmnmend:ltion:; made in preY-ious :lnnual reports for "such legislllt.ion. The 

nccessity l}as becn made more acute b.ll the int~rp~'etation o! the lnw 

b.ll the Umted States Supreme Court, as ,above mdlCated. '1 he enactment of this bill or a similar measure at the earliest pOAsible date is 

de"intble. 

mV1AloN OF TECHNOLOGY. 

Under the prcsent organization of the .Prollibition Unit., the following fund,ions are lJssigucd to the Division of Technology: 

Thc analysis of all samples taken in conned,ion with the administrntion of the internal-reltenue a,nd prohibitioo laws; the issullnee of 

pcrmits and the suhsequent control of the Ol~erations of inrIHstrial 

alcohol pllJnts) bonded warehouses, deUlLtllrmg plants, medieinui 

whisky dist.illeries, rum distilleries, fruit-brandy distillcries) dealcoholizinp: plants, and bvnded wimn'ies; the issuance of permits tor t.he 

use of ilftoxicatilig.liquor nnder the N3tiontLI Prohibii.ion Act, inRBPORT OF COM!l-lI5SIONE& OF INTEllNAL REVENUE. 35 

clnding the impodation and exportatitlll of the same (the di\'ision 

does not issne permits to transport liquor or to prescribe liquor); thc 

issuance of all permits for the nse nf alcohol free of tax as proyiclpd 

for in Title III of the National Prohibition Act; and the administratiL,n of the industrilll alcohol !lnd denutnred alcohol la ws in-50 far. 

ns the:y relate to the mannfllcture, transportation, und use of the 

alcohol. 

Chemical WDrJ.:.-The chemical ,vorl. of the Bureau of Intern~ll

Re...enne is centered in the main'lahoratory nt. Washington. Fonr. ., 

branch laborat.ories h:n'e been established at n~ntral points in the 

,field in order t.b expedite the analysis of samples ill prohibition violation cases. A large p:lrt of the time of the ehemists in the laborat.ory 

at Washin~on lind in the field lllborlltorics is taken up in llttendance 

at court. There has been a markcd increase in the nnmbcr of caspc: 

resultin~ in criminal prosecutions where the testimony of a chemist. is 

rcquired. The following table shows the number and character of 

the silmples anlllyzed by the main labf)rntory at 'Yushinlrlon dnring 

t.he past fise;ll Tear: 

Rll tte-r "	 _ 8,804 Oils	 _ 2,406 l)leflmnrg~rin~ _
 4G
 N areoties	 _ 1., 35-4 Fl"rmentetl heycrugl:S	 _ ';:I,lf:i,) Dlsti]]~d '.ill jrits ' ­ _ 2. :l:l1 

Medicinal prcpam tjoll~ (lllltlloE'I·E'ragc) _ 3.446 , Dena tured alcohoL .__-' _ J34 lUlscellaneous	 _ H 

~otal 21, ,Go 

This is an increase of 3,374 samplc;;; received and analyzed oyer 

the corresponding number for the fiscal vear ended June 30. 1919, 

and is the la rgest number handled in any gscal yenr. . 

The f"llov;-Lng tllble shOll'S the number of ~aru(llesoanal}'zed in the 

various branch l:lboratories sinee their cstnblishnlCnt: 

San FJ'alldsrf, (from Dol'. 10, 1\ll0, to ,TUlle no, 1!)20)___________________ 2;',1 

Ohictn..'" I. from Xr,\·. 5, 1019, to .Tune 30, 1(20) -------------------- ~,.lHI Xew TO)'k (frfm) (Jf·t. :n, J010, to Jnlltl ~fl, 1920) 1••64 

Colnmb\l~. (Opeiled hLm~ 11,1020.) 

Nonbevem,qe alcol107.-In the ppriod from .Jnly 1, 1919. t.o .1unuary 

10, 1920, the division issued onl...· tllose permits whieh were submitted. 

for approYal by the various collector'S of -internal revenue. The total 

llumher of permits issued by the colleetors during this period is not 

aV:lilable. Since January ]6, 19Z0, the dil-ision has issned a tota.} 

of 62,759 permits. This does not inelude permits to transport or to 

presc~ri~l~ into~ieating liquor, which are issued b)' the ":1riOllS ~ed~rtll

protllbltlOn dueetors. Durmg the same J)()rlOd 395 applWu.tlOns 

were disllpproyed, :!fl4 permits were reYokell, ;llld 4 permits were 

yoluntarih surrendel'erl. A eorresponding- nnm\w.l' of 'bonds WIlS 

examined: ' ­

The follou-ing tflbl~ shows the nurnher and rJ,lsses vf permit.'> issued' 

in the period frotH JlJIlUllry 16 to June 30, ]920: ' . 

A llcrmits, to m~lll)f<1(otlll·"' _
 B permits, If' Ilf":IL _ -. ~4~
 

;, ,:\.'10 , 

-~i
,
 

• 

" 

"~I

I

i

~'

I, 

(
 

36 REPORT OF UOM.M155IQNER OF INTERNAL BE:nlNUE.

I) permlUl, W tranapoTt .;. --- (')­

D pHrrnits, 10 lmpun nnd UlIe________________________________________ 18 

Epern::alts, to:> import and selL .______________________________________ 145
 

F pcrlults, to ~xport ---------------------------- 10
 

GpeCiults, to export ll[ld !\C11_________________________________________ 312
 Hperooits, to use 46,646 

'r permits, to use nll{l selL~ 11,501 

J pernlits, to proScrihe___ _ . ._________ (') 

K permits, tu llluunfoctnre dnegor nml to IU'oduC€ iutoxlc;ltlng IllJuur for conver!>iou iuto Sl'lllle ' _ 187
 

J.. perlllits, to 'lJ)el'l'lt" ,:Ieolc'lholJzlng plant:. --------------- 211
 

M perwltH, 10 sell flavoring extt'll(;Ls _ 2
 

N lJ~rHlll.., (0 procnrc alcOholiC p" ..pnratIous _ 88
 

o permits" tu rectify . : M 

Totu] nDlnb"r issued • · __ 62,759 

Taz-t1'ee oZeollnl-_-Undcr Title III of the Nationill Prohibition
 

Act, the use of alcohol free of tax was very rrmch extended, w'i(,h u
 

consequent increase in the number of permits issued. The following
 

statement shows the number of permits issued for the withdrawal of
 

alcohol :free o:f t:J;t' hy the United States, States, munieip.ll subdivi­


sions, hospitals, colleges, and scientific laboratories:
 

Under sections 3!U1 tln,1 3464, Re~'ised Swtnteo, fl'OIll .luI)' 1, uno, to Juue 30, 1()20 3,047
 

Undct',regulntions 61, frow Apr. 1 to June 30, 1920 ~____ 490
 

AlL outstanding permits issued under scetion 3297, He\'ised 

•Statutes, will in due course be replaced by permits issued under the 

N,'ltinnal Prohihi6on Act.. Pe'rmit,s now issued under sect,ion ~34G4,

Re~'iseJ Statutes, will a.lso be repl:I(~e.rl hy permits issued under tne 

National Prohibition Act, in so far as they relate to alcohoL 

171dll#rwl aleol.ol and d,matw'ed alcohoZ,-When the National Pro­


hibition Act, Title Ill, beetune effective, on October 18, 1IH!J, all dis­


tilleries amI industrial distilleries prodll~ing aleohol were required to
 

requali:fy as industrial alcohol plants. These changes n~'Cessitilted
 

:l large amount o:f correspondence. There wcre on .1 une 30, 1920, 37
 

inrlustrial llleohol plants, compared with 47 distilleries operating
 

prior to October 28, 1910. At the close of the fiseal year 1919
 

there were 74 distilleries operating. There were in .operation on
 

June 30, 1920, 24 denaturin,g- plants, eompllred ..."ith45 denaturing
 

warehouses llnd 1 reden:lturing plant: operating llt the close of tne
 

fiscal year 1919, The number o:f honded mnnllfacturers using spe­


cially denatured alcohol increased during the fiseal year 192.0 o\·e.r
 

those bonded for such use during the' fiscal yeur 1919, indicatmg an
 

increased use of indust"riallllcohol.
 

DJYI8ION m' AUDIT AND 8TATIilTICS, 

The Division of Audit and Stittistics in the Prohibit.i6n Unit is 

"hfl,l'g~(l with th€ preparation of !lssess~ntnt liOlts and the lLecounting in colmeetion thnewith; also the exuminatiull lllld a,udit oj returns 

and accounts relating, to distillerics, genentl alld special bonded wurehouses, industrial and. denatured alcohol plants, dealers in lind manu­

:fllctUl'er3 llsing de.!IlItured alcohol, wifl(~ries, hreweries, delllcoholizing JPlants, liquQr disperu;cll OIl physicians' prescriptions) wine for 

sacrumental pm"poses, liquors useu in manufacturing and compounding, liquors receIved by IJhysicians, hospitals, etc" and narcotics. 

..... IBllued by Federal prohlbltiou directors. 

•
 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 37 

D-i,stilled spirita.-During the fiscal J'ear ended June 30,1920, there 

were produced from marerials other than frpit 9l1,615,792 taxable 

gallons of distilled spirits, an increllse of 639,673.7 gallons compared 

with the Iwwtity froduced during the precOOing fiscal year. 

Of this cbss 0 spirits there wel'l~ l'Clnoved from bonded war~­

houses on payment of tax 28,220,909.6 tiJ.Xable gallous, a decrease of 

5;),277,176.9 :trom the quantity tux paid durin~ the preceding fiscal 

year. This deercase rcsulted from the prohihition of the use of 

spirits for bevemge pnrposes. , 

The quantity of spirits eemaining in distilIerJ' and ~neral bonded 

warehollOOS and bonded warehouses under Title HI of the National _Prohihition Act at the close of the fiSClll year 1920 was 55..bl):~,745.2

gallons, (L deerellsc of 16,494,405.9 gallons :hom the quantity (72,358,­

151.1 gallons) in hond lit the close of the preceding fiscal year. 

. T!le qlllmtltie~of distilled spirits pl"f)duce.~ withdrawn, and l'emainlllU m oond dunng the years ended June ::lv, 1910 to 19~, Dt"e.sum1I\:i'ri7..ed in the f.allowing stlltement: ' 

Fisc,] I r"'r>;. Produooo. WitMrRWTl (a~aid, !RiIIIlaiU!Ug;U WlLrehOll.'l6, 

1010...... 155,231,~2G.4 120, l84, 726. 7 2:JJ, 508, 67~. U 1911. • J~j~ •• 

J<ll3•• _ 

175,~02,J'5.5

178.2H.9li.'i0 

1S5,~I>J,JijJ.l

1~2,[I58,63Li.5

IJ3,J,'i9,Ui.6 

WI, l89, i~'.

m·m'~1·~ ?i~,18-J,(.,lO.~

l~H ....-.­ 174,un,&-I.5.0 136,269,152.6 2I'r:!,036,~OO.2

1915••••• ". l~JiJ .. 13~, 134, 152. 2 24n, 123. nl. 8 121,198,:125.0 

1O~,0~5,9&).4

ZSl,fj68,341.3

232, t02, 87~.

1917 .. 2,7, 814, .111G. 6 lOO,74/i,2W.5 19,t,8'l2,682.~ J~L8.. .... _.. , 17~,H6,~13.7 Sr,787,S2;l.5 15rJ, 9511, 2~j. 5 1919•• (IR. 976, 11B. 3 81.598,OB5,5 72,358,lfil.l H·~O..... 9~,615, 792.0 28,220,909. 6 !.5,Mtia,'j4.~~

Denafll..'1'ed alcolwl.-Dul'ing the fiscal year.lnO thorc were with· 

urawIl from bVIld1 free of w.x, jor dcn,~tlll'ation, 45,640,948 proof 

~al1ons of 111cohol and rum, llgainst 60,399,308 proof...,gallons with, 

drawn for this purpose durin~ thc pre~,ious ,year. The followinp: 

stutemellt shows the quantity 01 spirits denatured during ellelt fiscal 

.yellT ~iwce the eJHlcLment of the Jenuturcd alcohollllw o:f June 7, 190G: 

-. The decrollse in the USl,l of d\;lll.lturlltl ah:ohol during- the Yellr ,.,> 

suited from the greatly )'educed'demand sinee th,e close of the wur 

for alcohol to be userl in thc miUlufuctul'e of munitions. c . 
Iii',I 

,,'1 ' 

<

• 

1 

11 

,I
 

'I 

!if 

Ii
 

• 

38 REPORT OF COMMlSSIONF.I: OJ,' lNTEHSAL HEVEKUE,

NaJ'cot'ic8,-Conlmencing with FebrwJry, UJ20, importcrs and manllfndul'ers, ns well It.'! whole::>ale dealers, registercd under the act 01 

December 17, H1l4, as amendcd, were l'eqnlred to reuder monthly 

l'eturns of transllctions' in narcotics. The returns are not as Yet 

sufficiently complete to permit of the compihttion of statistical 'inforntntion. The yalue of these monthly retnrns in uncoyering additional special-tax aud stamp-tax liabilities, as wcll as in assisting 

tiLe Depnrtment in obtaining a more general obsen-ance of the law 

by persons ,yho haye registered under the Harrison Nllreotic Act, has 

alrefldy become apparent. ­ The collections uuder this law for the fiscal year Hl20 were 

$1,513.91.9.50, an iucrease of $787,782.71 over the eollect:iolls of the 

·pr~.,iolls year, which 'were $72G,1:36.79. This increase W[J~ due ill part.' 

to the increased rates of oecupational tax, which became ejfcdiye on 

February 25, H119, and were in eft'ect during the cntire fiscal year 

UJ20, and in part to the collection of the stamp 01' eommodit;y ta~ of 

1 cent an ounce on all narcotie products imported into or produced 

in the United States, which tax was likewise in eft'ect during the 

entire fiscal year. 

During the year 857 persous were registered under til(' H,lrrison 

N areotic Lnw as importers and mnnllfiicturers, ~Vi58 as wholesale 

dealers, 4(;,316 as retail dealers,-168,878 as prllctitioner's, ,llld 20,0G7 

as de;1lel'!"> in and mlmufacturcrs of untDxed n~n:otic pr('p~ratiolls,

or a total of 23U.766 registrants. 

At the beginning" of the )'e~r 11 cases,of violatious of the llct w('re 

pending agflin§t importers and manuiacturers, 16 ag-ainst whol(,s;lle 

deDlers, 211 :t~aiJlst retail deDler>;, G37 against practitioners,:3 agaim-it 

de:llel's in :tTl(l manufacturers of untaxed narcotic prep:trations, and 

[,20 llgainst persons not entitled to reg-istratiou Ilmdcr the law, or fI. 

v)tnl of 1,30i:' cas,*,. Ou ,1C<::0Ilnt of iailure to rcgister and pay special 

tID.: 11S required IImler·the net, the penalties imposed by scction 3176 

of the Rt'vised Stlltutes, DS amended, were assessed during the year 

against 240 importers D nd manufactnrers, 1)01 ,Yholesale deah~rs,

4,281 retailers, 2U,i:'05 practitioners, and 15,809 dealers in and Illanufndurer:3 of exempt pno.parations, or a total of 48,036 persons. During the )·ear viobt.inns other than delinquent payment of sj)eeial tax 

were reported ag:nnst 35 importers lind manufacturcrs, G1 wholesale 

d~alers, 473 retail dealers, 886 praditioners, 117 dcalers in and manufadurers of exempt preparations, Hud 1,005 persons not qUDlificd to 

register under the act, or [l total of 3,477 Yiolations. Accordingly, 

II, total of 50,486 Yiolatious of all kinds accrued during thc year 

!lgainst registered persons, fill,) 2,4~5 yiolatious against persons not 

mentioned in the ad, l)rilJeipaUy illicit Ilealcrs, peddlcrs, etc. 

Of the registered classes ] ;~4 conyidions ,,"ere had, 40 cnscs rcsultt:'d 

in a<::quittals, 515 <::ases wel'l~ sdtl.ed by ('PlllprI>misc! 46.66:l <:::l.~es were 

closed upon payment of the speel;1l tax alld penalty, 1,172 cases were 

drol)ped upon :3ntisfactory e\·idenee of the t.echnieal or nnintlllltioual 

ehnrader of the YioIatiun!>_ and 1,!JG2 easps 1yel"C pending at the close 

of the ycar. Of the llnl'e~is!ered dllsses. 174 persuns were conyieted, 

89 persons were acqt!itterl, ~1 eflseswere cOTll[JL'umisl'.d, 204 cases 11"ere 

dropped b~callse of thfJ impr)ssibility of ohtllinill~ :"uHicjent eyiden<::e 

to cOllvict, lind 1,327 r~nst:ls were pendJ.rtg at the cJ%e of the year. 

REPORT OF COMJI,I1SSIONlm OF INTEllKAL l:EYENliR 39 

. Special-tax penalties amounting to $112,275.37 were Ilssesst'd am'­

ing the year :tnrl miscellullcous colledions under the ,ll't, including 5 

per cent penalties. interest, o11"ers in <::ompl'Omise, fines, etc., amoullted 

to $150,74c,.eO. 

At the beginning of the }l'-III' 95 ellses of v~olations of the act of 

.Janual")-' IJ, 1014, l'egllbtillg the Olannbcture of smoking opium, 

were pendmg, :tnd 4;';;) c.'!ses weri;l reported during the year, or a total 

of 550 vio1:ltions. During the re,n 211 persons were convicted, 4 

persons were Hi:quitted, compromises were accepted in 86 Cases, 50 

cascs were dropJlt'd 1 and 1:.10 viul<ltions were IJending at the close of 

the fise:11 yellr. Fin('s Ilmonuting to $5,003.12 were collected from 

ViOlntOl'S of this ad alld ~4,:.m5 was collected from compromises. 

hl/(ui,;afiwj li,/w)j'i! hi lHi.\se.'J!)ifln Ja.nua1'Ij-17, 1,t)20.-SceLion 33, 

Title II, of t,he Nat.ionall'l'ohibition 'Act l)}'o,~ides that­

}Jv,~ry per~on leg-lilly !Jl'I'llIitled under tliis title to hay" liql10r s!lnl1 report 

to th" COlllllliH,.;iolll'l· withill r,'[\ day__ liHel' Ihe (litte whell the eig-htel\illil :llllewllllellt of the CUllstirutioll of til" liLLiwu States gucs julo effect, 1Jle kiud awl 

:lIllOUUt of iUl.u.'icaling IIquurs jn his 1J0,;';C,;i:liOIl. 

The total number of in'-entorlps filed in compliance ,,"itIt the pro­

-Yisions of the nb()\·e section, was 17,711, which showed 2,233,021.2 

proof gallons of distilled spirits ;llld 1,740,474,3 'rine gallons of 

"dnes, I-iqnellrs, eonlials, and similnr compounds in posscssion on 

January 17, 1920. 

LiqwJ7' tWD aiiSeS!)1Iwnts.-During the fis<::nl year ended ,lune 30, 

.1920, the assessmellt of sueh bxeS':lS are wit.hin the f1clministration 

of the Prohibition Unit aggregated $19,3,15.781.47. of which $10,076,­

6--l:8.20 relwcscnts assessments of li'-lllOI'-l:I1\; liflbiIit.ies made since 

,lanuary 16, 1020. Assessments of the" double t<u" imposed by 

section a5 of the National Prohibitir)ll ~\d aillounted t.u $L840,G05.2'1 

and ~2,682,000 was foi' ":l,lditioJlal'p(~llnlties" pro,·ided by that 

sectioll. Assessmellts of nllrer)tic t,lS"S (including mis(;\JlIaneous eollec.:tions of 5 riel' cent pelllllties, iHterest, (,Jc. ) aIll'llllLted to $2G3,­

021.0G, 

.. The DmOllllts assessed, cO'Fering t]l(' ynriOliS kinds 'of liabilities, are 

liS follows: 

I T luI 

TJ~, ,hI. ta '. ,"ctlon 35, National Prohibition Act_

,\ ~1itLon~1 p,,,,,,ltie", seetinn 3\'Na(ional I'mhllJltJon A"~ .. . . _ . 11,000 "~,;c13l, tu~, section 10ll1, lle\ enue _Aet of Wl8- ________ $2,748, &:0:1. 51

'-uriou'; weolal taxes (lneIH<lm~ l'enaltlml )mdcr e:>.isting 

JUIY I,1919--1 hn,l,-Jtllle Jan. 10, 1920. ~ll, 1~20. 0, . 

Sl,M9,~o.,,~, 61, 8~0, lin" 2l 2,11b~, IIJO, ", 2,,,82,0011.00 1,7-12,~~o,58 4.4n,209.09 

iUt>1rnal·reVollue In..-:s ,clutiClIf to li:IUOfS ...._. __ .... , .. _. I, Q~G, 500_ J I I im, '·"n, , l,570,l6~.17

'l'~x,;, "",";'~o'l (In distilled spmt" WllW.s, coruml',ete .. _.. __ 3, 'l>!.'J, 2~O. 4~ 3,:1.., ,):)-1, .0 ~,""'7.:',',j.H

'>!j"..,Un"eous ~oll"clions of .'i p,'r cent pctlliUic" intcn.-,r, oL("r~in~"[(Ipl'onllio,"t". •. 827,4-11.03 mj,nG2,f;111.[,~~,(,(lI.77

., ,I.. i'l""'tn,:~,.,: :. __ "",._",.;"~.;---,:-,~",, .... B,lOr"ll~.21 lO,~75.6-lf>10 Ifr.~~2 7((1 H :-':,\",otl~ ta~... ('l'oc",l t.l,~C', I','n ,l",~.', lIlk.,,,,l. cLe,) ... _ _ . ____ _63,0::1 00 

T"Lal --- , - 11~.3~s,7s1_H

Fermentrd lilJ'!wr.-During the fiscal year ,endel1 Jllne :~O, ] (}20, 

there wert; 58g tnJwcrics in opcmtion, cumjlured with U(\f) at the chlse 

of the prcr'erling fiscal year. The quantit}'of fcrmented liqnor pl'Odnced during the year aggregated 0,231,280 barrels, eoml-lared with 
40 nF'pOR'r OF COMMISSIONER 41 0)0' INTERKAL m~V,ENUI~.

27,712,(;48 barrels during the pr~\,jous year. This flecreuse in the 

number of breweries Ilnd in the output of fermenteu liquor wa~

brought UhOllt hy lej"islatlve restrietions that became elfectivo Juring 

tIle year. The uet 0 November 21,1918, pl'ohi],j!eJ tho lll&nufllctlm~

of fermented liquors on und ltiter May 1, lOll) und the Nuliolllll 

Prohibition Act of October 28, lQ.l 0, prohibited tJ\e manufacture for 

benrll~e use- of fermented liqllors contJ}inillg one-h;t)f of 1 per cent 

or more of alcohol by volume ntter the approval uf the act. 

Wines and oO'1'dials.-HeveJ\lle frolii tuxes all wines lind cordials in 

1920 amounted to $-1,On,506.82, camplli'cd wit.h $10,521,609.14 in 

1919, $9,l24,3G8.56 in 1918, and $5",Hi4j075.03 in 1917. The total 

production umounted to 20,082,458.40 gullons for thc fiSCal }'enr 

ended June 30~ 1920, of which 18~'j4i,14j.15 gallons haa not o\·er 

14 per cent alcoholie content j 8GU,540.34 gallons hau over 14 per cent 

but not over 21 pel' cnnt alcoholic contcnt; lI11J 4741775 gallons hlld 

o\'er 21 pel' cent llnd not ove), 24 pel' cellt alcoholic content. On JUlie 

30,19'20, there were 17,67-7,370.49 gallolls of wine on huud, compured 

with 17l521,147.57 gallons on hand June 30, 1Vl!l. 

During the past fiscal year the production of both dry and fortified wines was mueh I~ than in the preceding year. Thcre wel'c on 

bUDd in bonded wineries and storerooms June 30, ]920, ]56,222.92 

go.llons in excess of the qunutity on bllndJullc 30, 1019. ,The fullill<r 

off in the production of wille and the increase in lhe qUllntit)' on hand 

at the end of the fiscal year wore due to tho restrictIons imposeu by 

the prohibition laws. .. 

EXECUTI\".r. DIVISION. 

The EXe<'-l1tiw Diyision handles nil mo.tters foloting to space and 

requisitions for supplies and 'equipment, the prepnration of forms: 

and fJllesbons relating to personnel. . 

A celltrnl mail control was established Mny 1, 1920, througiJ which 

all il~coming and outgoing mail passes. ~'hi.s fnc~litllte~ distri~utioll,

proYldes mellns 'for follow-up and JOCOtlOll of l1lCOllllIlg mud, and 

expedites the depurture of ou~going ~nil. pm·illg. the.t;,,? m0!lths 

ended June 30, 1920, 80,506 Jlleces of lIl<.:ommg IDIII1 l 100,030 pIeces 

of outl1oing mail, und 1,306 telegl'llffiS werc Ill~lldled,

A st~nogruphie re~ef\·e \YHS ereatcd ,Tllnullry 2G, 1920, to which 1111 

stenographers and typists not en,E!uged on special dll1.ios occupying 

their eutire time were ussj~ncd. 'This resen-e, consisting of 4:') elllployees, produced from dnte of orguni'zutioll to June 30l 1lJ20, 

88,(;13 letters relating 1.0 ellfor(~cment of the prohibition r.nd narcotie lows. 

SOLICITOR OF INTERNAL REVENUE. 

There hus been no t:lx legislation since 1.he Jl:'lsSllge of the RC\'ellHt.\ 

Act of 1918, but the questions for the considemtion of the Solieitol"s 

Office orlsing undel' the old oets havo multiplied l'll,pidlv. duo in lllr·"o 

meaSl1r<1 to business adjustmeuts since the war, The lllldit.ional wo~k hilS necessihted an increllse in tlHl IC\~lll nnd dcrical forces of the 

office from;94.in .July, ]919, to 115 lit tlie ellll uf tlll: fiscal VClll'. 

Caroflll cOJls~derlltioIl hus b{'en ~il"(m to the selection 01' attorneys 

fJualified for t.he particulllr work of t.he ollice, c:;peeililly liS it reilites . .1 

• ,·_i....1 

REPOllT OF COMMISSI01"MI. OF lNTJ:;nXAL UE\'ENUE. 

to the preparation of opinions, int.erpret!ltions 'of tho law, and tho 

preparution of briefs and memoranutl of authorities for assistance of 

lJoited Stat.es attorneys in the triul of cases. 

Th~ I'·urk vf the Solicitor's Oflico consists of the hllndling of C[lSCS 

referred to it by Jifferent auministrati'\"e units of the Bureau of Internal Revenue, 0)" the Commissioner directly, and hy Uniteu States 

attornoys where cases in litigation are im'oh-ed or erimimLl action 

llnticipnted. In- a few inst.unfJAS questions arise and ure considered 

in the Solicitor's Office itself, and this is true especially wllen from a 

study of the law it becomes ob\"iollS that pre\"ailing regulations or 

rulings of the Bureau of Internal Revenne require further consi~leration. The field eo't'ered .embraces ulmost all kinds of Fadcl'al t:n::lItiolt 

and IDay be summarized us cases in suit, criminll1 and ei\"il; incomo 

und profits tax cases from the Income Tax Unit; memol'llnda from 

the Committee on Appeals nnd Review; 1'.51.1te, capital-stock, lInd 

child.luhor tax questions; documents 'and tnlllsactions, public utilities, insurance, sales, oecupatiollS, Ilt~veragC.':i,lllAul)·, tobacco, oleomargarine, and special taxes; the more importnnt prohihitlOn questions; 

distilled spirits und narcotics; accounts, supplIes, eqnipment, leases, 

cte.; mntt-ers referred by the Commissioner; uod consideration, preparation, und re\·ision of Treo.sUl'y decisions, and of regllbtions, 

mimeogruphs, and other formul c9mpilations. In the conduct of the 

work of the Solicitor's Office numerous conferencos are held with the 

technical experts of the Bureau, with tnxp.1Jcrs or their counsel, and 

'with tIle Depurtment of Justice and other brJ.nches of the Government. 

4A complct.{' reorganization of the Solicitor's Office was effectc.J. on 

March 1, 19~0, under which there ure now fi"e divisions, liS "follows: 

Interpretati\'e Division I, Inteqiretati'\"e Di\'ision II, ]Jenal Division, 

Civil Division, und Administrative Dj,'isioD. The lu.m:tious v{ the 

various divisions a re as follows: 

Interpretative Division I passes on BlI questions nrising in connection with tbe administration of the income, excess-profits, and estatetux laws, and on all Treasury dec:isionsl r\JgulatlOns, lind mimeoflTaphs hllyinl1 to do with those laws; edits confidential bnlletins; 

~e\'iews melllo~andll lind recomlllendutions of the Committee on Appellls und Rfwiew j and passes on numel'Ous letters -involving technical 

qnestions prfl,paJ'ed ,h~ ~he Administra.tive Division. . .. Interpretative Dlvlslon II dcnls WIth the S:Wltl questIOns ~trlSlllg

under the transportation, insurance, and excise-tux bws generally, 

ineluding sales, tobflCCO, special tux, admissions and dlles, be\'el'ages, 

st.ump taxes, rmd ehild labor, tlnd with administratire find getteml 

provlsions of the law. This division also handles compromise cases 

and claims. 

The Pen:ll Dh'ision hns charf;'e, wllere the ]~urea" of Internal 

Hevenue is eonct:rncd, of all crimmul cascs, all questions of pennlties, 

pardons and IHI1·01p., rewards, distraint.., sulo of forfeited renl c-'>t,lte, 

l;onferences with Uniteu States attorneys in tlw trill) of criminal 

eases, preparinfl" indictments und such briefs anu memoranda of authorities as urc""necessary in such cuses.. • 

The Civil Division h:ls charge of mai;~eI"S nffecting the Bure:tu of 

Internill Re\'enue and having to do with ci"iJ ease:,; actuully in sl~it.

It prepares triolalld conrt briefs, holds personal confcrcn\~es both in 

'Vashmglon and in the field \\:ith United Stntcs attorneys, and Ill>sists 
-----------

• 

"
 

42 REPOIlT OF COMM:ISSIONER OF IKTERNAL REVENUE.
 

United States attorneys in the trial of cases inl'olviJ~g internal-revenue maHers whenen!!' thellttornc}'s request such aSslstance. It nisa 

holds conferences with the Depurt.Ulfmt. of Just.ice and with taxpuyers 

cuncerning" sueh cases, both pending and prospective. . 

The Administrati\'e Division has under its charge all administ,ratil'c watters in the office. These lnclude the library, Jmiils :md files, 

snpplies and equipment, personnel, editol'inl work, !lnd the apPl'oval 

of lease.'! on buildings and the exumination of bonds. ­ To [lill the Solicitor in imp0l't.UTlL cilses that come befol'e, the o{flCe ~III and secure the composite judgment of five lawyers on the leglll qucs~

tions involved, i confercnce committee hils been organized, eomposed 

oI Ow hcuds of t,he first fom dn·isiOlls l).TId one other Ia.wyer till;', 

latter of whom gives his entire time and attention to such committee 

and acts as tll(~ chairman thereof. This eonfer~nce committee passes 

upon all briefs to be filed in court.> lllll[lw opinions> Solicitor's ml'ffiO­

. rallOJa, TrC!lsnJ)'" decisions, amendments to regulations> mimeogra.phs,
 

etC. It. is alS(l consulted before pl'Oseeution IS recommended in any
 

criminal case. This committee IHls aided the Solicitor's Office ma­


teriully in reuching coned eonclm,ions upon the eonstruetion of the
 internlll-n~\'Cllnf'.lu'vs.
 

The Committee on Appcllls am] Review in its consideration of particular cases often finds it neeeSsarv to cull to its assistance thc 

Solicihlr's Offiee in determining questions of law or mixed questious 

01 law ilJlli facL inn)lved in such eases, so that an llppropriate decision rna}' be reached by the committee. At such times the committee' 

prepare!' a memorandum of the question im'ohw:l, !lnd this is lreIerred to thc Solicitor's Office for attention. Durin.£!: the year .;2:56 

mcmoranua HUU recommendations by the Committee on- Appeals and 

Reyiew were snbmittcd for the Itttention of the Solicitor's Office. 

Fifty-lin Solicitor's opinions were issued from MilT 21 to June SO, 

1£120> Ilnd from July 1, 1919, to l.1ay 21, 1920, there were prepared 

nnll pronlulgate(11)y th<> Solicitor'..., Office ;14;3 Solicitor's memoranda 

lind 176 law opinions. _ .. 

The increascd work in the office is partieularly noticeable in the 

numbm· of claims lind Ilft'el's in compromi;;e received. Durin~ the ~'oal' 128>100 ,,:O'ers ill compromise wcre received. Of this number 

9fi,250 were accepted, and the IImount of money covered into the 

TI'efl,snr} of the United Stutes through th€se acceptances was $2,­

858,944.6G. At the close of tlw }'ear there were 2..'\062 offers in 

compl'omise rcndin.=::. 'j'wd,'c thonsanrl four hundred and seventeen 

dflims fol' nlmtement !lnd refund wu'e, passet! upon by the office durin!! the fiscal veal'. _ 

The work iiI the Civil and Penal Dit'isions. wher~ matters in liti­

/,flltion Ill'(: cP!lsidel"t'd> is inn·cu:;illg st.eadily, approximately 145 (;ases 

coming into the ofIice every month. 

The following is II statement of intcrnal-l'e"enue and prohibition

•	 cases handled by t1w distrii:t I.:OUl'ts of the United Statcs during the fiS~f11 yCHr cIlded ,Tunc 30, 1D20, as furnisheu ihis Barellu by the 

Att-orney Genel'ul. Thc nuillber of eases re.ported as pending on 

,Tuly 1, 19.1~. l~O not a<:<,-ee with the nnmber of ellse~ shown in the 

annual report of the Ktt.oriley Geneml for the fiscal year 1919> as 

figure" ha"li h~E':n rorrectetl to conform to suhscqucnt reports of the 

n'q;ious<.dislriet attorneys.. In addition to the cases rcpor'ted under 

.'"-.1" 

REPORT OF COMMISSIONEn •	 OF IK7'E:&NAL RJ<;YJ'NUE. 43 

the N:lJional Prohibition Act; a great many indictments brought 

under internal-revenue laws (which cases lue shown under that head 

in the stotement), also contain counts under the National Prohibition 

Act, bnt only those caSeS brought solely under the latter act are so 

shown umler th,lt heading. 

• 

Numhe,ca.es ~,,"din~ Jllly I, lOl~ __ ........ _. _....... _-" ... _..... ~llDlbe,co,c."omm"l)[""d dllllJJ~ 1""n1 yo:" ended Jun. ·lll. 1~"IlI_

:1>-umbe,e.se.1 ermioale,I ,It:rin~ ,nmepc"od . "- _...... "- ___ ....... Numoorcase"l'eDdi"got close o/business on JUDC 30, 1920, •••• __ 

lnt~rh31·rC,"DIl" PrQhihitioDsLJi~" sLJits, 

Ci"'l. Crimillol. Chi!. CrimlJltl1. 

'M 5, ,(12 0 0

4~7 ~,"]I on 1, \!!I] ~7, 6 h~ .~,()'l.\

81.; 1;'1:18 51~ • 2, I()l' " 

A docket has been installed in the Solicitor's Office, und all court' 

cases, hoth erimina.l und civil, involving internal-revenue laws arc 

now being enh~red ul?on such docket so that the ,:;tatmi of every Cllse 

.may be lIlstuntly avaIlable. ' 

the Civil Division is in constant touch with every eivil internalrevenue C:lse pending throughont the United States and is in aetiYe 

communication with the United States districtutt01'n~ys,giving them 

aid ahd udviee with respect to et'Cry step of snch litigation. Thc 

"('nited St.ntes attorneys, recognizing the especial ntn{'.ss of the. division 

to pass npon tax qnestions, in many instances refrain from mulling 

nny move without the eonsidemtion of the'Solicitor>s Office, and 

frequently speeinl requests arc recciyed fol' the speci1l1 llppeatlLnC'~

of one ot our u,ttorneys to participate in the presenta.tion of cases 

lx)th in the district eonrts and cireuit conrts of appeals. Iu furthcr::. 

ance of this 'policy, tho Department of Justir:l' hn" l'i'eognized the 

assistauee 'Yhich can be rendered by ,this Bureau und has accordingly 

furnished to several special attorneys individual letters fmm the 

Attorney GeneI'lll to all Vnited States IIUorneys looking tOWlll'd 

complete cooperation of the Bureau -with sueh T1rlitE':.l St:ltes attorneys 

in the condnet of intf'.rnal-revenue cases. All important cases ure 

carefully briefed in the Solicitor's Office and n copy of such· brief 

furnished to the United States attorney for his assistance. Questions 

or errol" and appeal arc considered for the afmi~b1nce of the Department of Justice> and when eu:;es reach the Supreme Court of the 

United Stutes briefs "howing,. the view of this Department ure submittf'.d to the Deplutwent of ,Iustice, . 

Claims for reward for informntion relative to viohtions of the 

int.ernal-rei'enlle Jaws, subrnitto(l Iluder the provisions of circular 99, 

,n-vised, were preseuted and disposed of as follows: 

Claims pending July 1, 1019___________________________________________ ;: Claim~ pl"e.;te~lted-durillg the fiscal ~·ear elldell .Tulle BO, 1020 . __ G 

Totnl 9 

Claims disposed of during the fiscal year .meed June 3v. 1920____________ G 

Clalm~ Ilen<Jing .Tlll~· I, 1320_____________________________________ 3 

It is not the po1icJ pf the Bnrellll to make frequent lise of the power 

to puy rewards confened by section 3403> Revised Statutes, Iwd 
• 

44	 REPORT	 Olt COMMISSIONER OF lNTF.RNAL • REVENUE.

Intel'nal·Rcrenuc Circular No. D9, Re\'iscd, promnlgated UlIlkr said 

section of the Revised Stlltlltes.. Only in pUltlcular eDses where it is 

clelll' thllt audits or othor investigntiolls of intel'IlDl-revenuo officers 

would not hu,n disclosed the omission, 1I1lll when the informant give:,; 

clear Il111I definite information on which nsses.<;ment clln be illude, is 11 

i'ewnrd made. It is the view ofthe Bureau that it is the dllty of C,'(;11)' 

good citizen to furnish to his Government llIly infonnatlOll which 

would be to it.s ad\'llntnge withollt ~oUlli:ll'Y compensntion. The 

1I1l10unt ulloweu during the fisClll yeur ended .June 30, 1920, wus 

$1,006.97, 

1'1l.l"<lle cases Bri~lllg nnller the Illterual·ren'flue lnws penlllng .Tuly 1, 19UL 28 ' 

Parole cases; llri'llllg under th~ IllterJllll·re\'~,UO IHw;;; und the I\"atluual 

ProhibitIon Act ret.'dl't.'d during the flscul ;"eHl' ...mded Junc 30, UI20____ :174 

TO taL	 :.. .' 

Cases ,lisjlose{) of during the liscal ycur ellllt.'1J .TUllC 30, 1!)20____________ :tt8 

Ca~s [len(1]ng .July J, 1920______________________________________ tl4 

Thc President has power under the Constitution to grant purdons, 

(Art, II, sec. 2,) It Bot infrequently OI:C\lrS thut an applicunt, denied 

the benefit of purole, upplies :for Execntive clemency. As II rull.\~ this 

Bureau does not reeommend a purdon in eases where there is no question as to the prisonel"s guilt, as to do so wipes. out the offense lllU] 

cancels any pecuniary line or penalty imposed by the conrt, in :lduition' to thc term of imprisonment. 

I'anloll cases arlslng uniler the inlcrnul-re,'enue lllW!I llendlng July 1, Ull9	 '- .•_ 1 

l'nrd<ln case.;; ll.rl:;lnj; uuder th" intcrnal·r~'·l1.lue Inws lind th~ l\llti<lnol • l-'r<lhlblliull Act rt-'I;c!I'ed during the tlsc111 re-olr eml,,'U .lillie 30, 19~'(l____ 160 

~tal	 ~_____________________ luI 

Co~'s disposed of dnrlllg tile li,;cal ;"ear eJl(l,,~\ .lune 00, ]rr20 ..:______ ]37

. -­ CII""~ {,eudlng Jul}' 1, .19:::0_____________________________________ :.!~

Dudng the fiscal YClir ended .Tune 30, ID20, the interest of the 

UI!-iteu. States in lind to reulty acquired in three euses wus sold and 

(jllltclulm deeds were executed to the purchasers. , 

The United States had acquired·.titlc to one tract of lund, which 

was subsequently redeemed by the former owners prior, to execution 

of tl ueed to the' United States, and the collector of internal rel'ellUe 

for tlle district in which the C\lSe urose reported that he·ha.d fileu discharge of the lien in favor of the delinquent tuxpll}'el'S. 

The number of renl cstate cases pending .JHne 30, 1920, wus 2G. 

In 18 cascs the GoYel'JUnent acqnired title to the l:mds by pUrdlUSQ on 

SJl1cs under distmillt by colledors; in 3 by Jllll'chuso on sales ullder 

execution by United Stllte.'3 marshals; lind III 5 lly judgmcnts of f01·­

feit.ure of United Stutes courts. 

A suit in ejectment is pending in tbe northern district of Alubama 

us to oile tract of lnnd forfeited to the Unitod StaLes on 'November ;~,

19] 1, by decrce of the United States District Court for the Northern 

District19f Alabama. _ No acceptable offm18 fOl· the right, title DIlU interest of the Govol'lrJlIlh'lnt in and to the ~lllHls thus acquirell lind now claiIlll~d by the 

United States urider tllC prO\'isions of the itllerllnl-l-evCIlue lu.ws lw\'c 

"." 

REPORT OF COMMISSIONER OF lNTERNAL REYENUE, 45 , 

thus fur been obtainable and· the lunds are not of sullicient YHlue to 

warmnt this offico in incurring any expense for udvertising nntil !.JOllll 

fide offers for such realty shall hllve been recei"ct1. The approprill.te 

collectors of internal rHenue ha;n~ been illstrl.lctl;',d to give such publicity to the desire of the Bnreau to sell these llillds as can be given 

'without expense to the United States, 

A new compilatiou of inf,erDlll-revenuclaws snperseding the issue 

of ]911 was released during the past yeur, This was prcpllred nllder 

tho special supen",ision of the Solicitor's Oflice lind is a-completel:r 

unnotllted c.ompilatioll of all internal-revenuo laws down to May 1, 

1920.	 ., 

It has been gratifying to note thllt the decision'i3' of Federal courts 

during the yoar in eases involving the int~l"lllll-l'evellue laws hlwe 

for tho most purt sustuined positions takcn by thc Bureau, A synopI	 sis of the more iml?ortllnt court decisions arising out of internal-.
 

revenue legislation IS presented on page 198. Of th.esc e3ses 20 are
 

now pending in the Supremc COllIt of the United Stlltes,
 

Consideration of prospecti"e legi;:;lation by the Congress ha:ii entailed 11 great deal of work by this office, The drafting of new legislation und the renderiug of opinions to committees and llppearunce 

before them of the Solicitor or other attorneys 'was 11 commOn occurrence while the Congress wus in session, Much good came of tlw 

conferences and associ:~tion with the committocs of Congress, which 

it is hoped will hear fruit in needed JegiiJlation dllJ"illg the coming 

session of Congress. , Tho work of the Solicitor's Office:is practicall:y current. It is only 

in cases where considernblo research is required or personal inf~ryiews with taxpayers are deemeu desirable that matters remain there 

Jongcr than 10 dHT's, 

A statement ol mone:ys l;Jaiil to collcctor'S from in rem actions, 

judgments recovcr~d in CiVIl suits, fines and penalties imposed tn 

criminal :l,ctions, and costs, itS reported by clerks of the United Stutes 

courts, for the yeur cuded June ::10, 1{120, is }winted on partc 100 

('1',ul, 87). 0 

STAMPS, 

During the tiseal yenr euded .June 30, 1020, there were issued to 

eo]Jecf.ol'S of internal re\'enue and to the Post.mnstrx General 1,246,­

843,332 internal-re,·enue stamps of 556 different kinds or denomiml. 

tions. The total YllIlle wus $674,341,287,50: 

The large inc.rease in the number of different denominations of 

stnmps requires the BnrelLU to curry a reserve sWt.:kth:l.t hns a value 

in ex{;(~ss of half a billion dollnd" and fills two hnrg'lar-proof vaults 

with a floor Ilrea of 2,682 sqllllre feet, . The dcereuse frolll till) preVious year in tho "llluc of the stamps 

issued, amounting to $50,71~,3D3,58, is accOllnted fOI' hy the elimination, since J:lnnnry 10, 1920, of st.amps for bcvemge spirits and fer-I" 

mentcd Iiqnot'5, which lIrc stamps of high ",due. The inel'ease oyer 

the previous }'ear of 1,581,382,109 in the numllcr of lIll stamps issued 

is uue to nntnrnl growth lind to the tendency of munufact.U1·eN to 

use smoller containers for tob.acco lind snuff. This increase appeal'S 

to hare nffectcd muinl)' tobacco, snuff, cigll.rett.cs, IlIlJ proprietul"}' 

stumps, 

.1,. 

l" 

. ··h' ';'- c, 
46 REPORT OF COMMISSIOKER OF INTERNAL RE..... ~XUE.

AU stamps issued arc engraYecl and printed by the Burclluof 

Engraving filld Printing, ·with the CXC(~ptiOIl of tobllcco stamps im· 

printed on tin-foil Wl'llppers. The pl'lllt.illg of the latter if> {lolLl~

ulll]er contract lmel without cost to the Goyernment, the {~OJltl'llctOI'

l'ecei"ing his remullerll.tion from the purchasers of the stumps lind 

reimbursing [he Gorernment for the snl:Jries of the agent :llId 

counter necessary to properly ;;upcn'lsc the work. 

Stamps were returned by collectors und by the Post-muster Gcnernl 

Ilnd credited in their accounts to the '-111u('; of $:2U4:33S,337.2L These 

wcre of v,uious kinds und denomiIllltioIls, including partly used 

books from olltgoing collectors and Slumps for which there WIl.S no ~i use, especiully those for be"erage spirits and ft!rmeuted liquors.

II' BUREAU AND FIELD PER,SONNEL. 

,I


Durmg the fiscal yoor ended JIlIle 30, 1920: the number of mJ1­


ployee.<: in WMihillbotOIl increased frorn 4-:080 to 5,912; in the collectors'
 

offices fz'om u,S7-j to 7:147; th·c force under the revenue flgents froill
 

3,090 to 3,187 j nml IS ndditional assistunt supenisoI'S of collectors'
 

offices -were appointed. In addition, 2,142 employees were llppoillted
 

for the enforcement of the National Prohibition and .Narcotics Acts,
 

and a force of 21 special agents. waS created ,for the purpose of im·csti­


gating violations of ;\dmillist~'ll.tiYe t:llle:; and ill~e:Ilal-rev,~nue laws.
 

In all, the personnel of the lllll"t!lLU mel',lased dUI'IIlg tho. year fnllll
 , 14,055 to 18,4.4-0. Tile following statelllclit shows the distribution of 

. emploJ·ees 011 June 30: 19~0:

Bureal! . _~	 -.. . __ 5. fi12 Collectors' ollk-es .	 .__ 'i,l-l, ,ProhibiTiou Fi dll Ser\"Icc'	 2.14:! A.~sh;mut SUIX!T\"lsof>; of coll~'tors	 _ 31 Special agclll<l, 8pcdal TutdligeIlce UI1!l	 _ 21 Hupeni,;i llg LuteTIlll.I-rc\"cllUC ngpnts	 ..- _ 2 IIIterlln!-tCYCllllC II gel!(Ii ill charge :.	 _ J1 I TI tcrulll-rcvenue	 ag(~llts • 1,4Gl ] II t\3l'llnl-rl"'ellllC	 11L8v()ct.on"~	 _ 'liJj I	 Yullla tiou enginecr,, _ Assi "'raut "alulltloll c1u;1IleCI'S _ ,

5

Vuluution ulll .	 _ 

Ju::;pet;lors, Clilld Lnllot Tnx Dh-i~ioJ\ _ ,

1

Assls1:JIllt InSlleclOrs, ChIlli J.ahllr Tllx DjvjJ:!loll~ ·~ _ 

Age ceniflcate inS\le<:lOrs, Cliild Labor Tax 1)1\"11;101l	 _ " 

Clerk:; and messengers undcr rel·cou" agcll(S III eh'lq;e _ Z-l]" 8torckeeper-gllugcrs	 _ D50 

TotuJ 	 1~,4~O

During the yenr the resignations of 2,149 employees of the BureHll 

were accepted. These resignations pla';ed all added burden upon the 

Bureau by re!ISOIl of the time :llld energy required ill trainillg" lIew 

employees. . 

It has been the policy of the Bureau to give preferenee in it... nppoilltment.'i to employees OIl the rolls of other bureaus of the 'l'rcM,­ iJ,1, llr)' Department ill which reductions in pm-sonncl were made during , the year, and a})lu'oximiltely 600 such cmployees were tr:lllsfel·l'ed to I the rolls of this BUI"eHII. 

In the QnJ~lIlU report for last )·1"11' lllentinn wus made of the eslab­ <A JishII~ent of tl'lliniug fucilitie;; for Bureau ltlnplo~yees. These clllSSCS 

'lncludlul; narcotlc olllcO'rs. 

•I
 

, 

I 

.1 

-1\,­

)1 ,- ., 

REPORT OF COloIl\USSIOl'ER OF T);"TJ-:R1\AL m::\'E!\UE. 47.

• 

have heen conductcd prilll::ip:l1:i?jin the ]ncome Tax Unit, and 

throngh the tmining thus l'eceirerl approximatcly 250 cbrks hlLl'e 

heen enabled to uch'al1cc to lluditing posit,iolls that in most inst:l1lees 

carry inereased salaries. This opportunity {Ot' teehnicfll tr,lining 

nnd endy ad"nncelllent hilS brought applicntions from many hig-hgrade clerks,- alld thc Bureau has been en:lblctl to obtain exceptiona11y 

efIicient sernce nt a reasoll[lble rate of compensation. 

Sincc the armistice nearly 1.700 cx-sr,nke mcn IUlye been 11ddetl 

to th~ rolls of the BU!·OflU1 either throllgl~ reinstatement or ori!tirml 

appollltniellt. Of tIns number, approxmllltely 1,000 wm"e fI(lded 

"'luring the past fi!:ical ycar.· , 

In order to administer the am01tizlltion })nwisions of the .Re,Tellue 

Act of 19]8, e,ffoI't WIIS made through ex:ullillation to secllre cli~ihh~:; •

for positionf; as npprllisal eng-ineel' lind :lS>!iStrlllt appraisnl ellg'illecr. 

As fl. l'es~lt of this cXHn.lination U nppointJrlt.:nts were. marl(l. The 

CXamll111t,lon under t.he t-JUe of va!nutlOn ellgmCel', aSS1;.;tant. "al\1nt.ioll engineer: find "Illuution nid resulted ill the appointment of 58 

men experienced iu mining, lumber, :lIId oil opemtious. From the 

eXflmination for inspector and llssistant inspector, Chi~d Ltbor Tax 

DiYision, I:!	 appointments were nl<lde. 

HespectfullJ', 'V'~1. M. 'YrLLlA)(S, 

Cummi8,I'ill/l(jl'vf lnte'l'nal Reve'llue. 

Bon. D. F. HOUfi'11.1N, 

Seeretal'!! of tbe l'TerUJUTy• 

• 

• 

-

•
 
• 

~- -. _..1 = • c­ -¥ •

" •

I" !

;p 

-l

V>-

-ln 

;p 

, r 

tIl 

r 

CJ .l 

• 

., 
1 0' 

Tlill'E 1 -Rn:EJPT~ FROM Srf:(;lFIC S'lURUT..'l OF I}/TlmNAL n'EVE~UE, ~~BCA_L Y EAIl E""DJW JllNZ gO; 1920, .,Y COLLECTION DJSTuICTS. o 

------- ------~-----I~.~"-,~.~,,~,~,,~,~,~,,I--.:,:,:,,:,:,,:.: ..:1----1---.­ . 11,511.04 1124: 00 

Income and
 

profit./;
 

(t",11 viduals,
 

po1tnen;\lIl"l,
 ~nd . c~rporol,i~ns).

Alaooma.......
 

~;,~"~,.'·".a.. o.,~ " ~~ Ca~rOrrlin...

~:Cl~~ilt..

~~~~~t.

Georgia

3~roii ... IstniitlOi'.
 

athtlhnOL'
 

1 d 

l~W~\a..

KMMI~......
 

~~~~... ' .......
 M' 

ll:~~j';';rt'

Mo.s""euset•. _
 1st MichiP!l_..
 "


UhMichigan_
 

Mlnnesota_
 

Missi~slppl

IsIMissouri.... 

t~~n~~~~~~:"

l':ebraska.. 

Nevada. "0 ,
 New.~mps Ire..
 

1,t New Jersey...
 bthNewJer,ey. 

-


• 

New ~{e~ioo...
 I~t New Yorl<.
 

2d New york....
 14th New \·ork..
 21.t N~"· YMk..
 2Sthi\'ewYo.k.
 

North C3.0Iina .
 North n otu .
 IstOhto .
 lOtI, Ol'to .
 lllh Ohio .
 lath OhiO .
 OklabOrtlh....•••••••
 

?~"f,~~;,<y·Jv·.:,;i.i:: 

12th Plmn.r1..,.nm.
 

2.id P~nnsy Yani~ ..
 Rllod01SI!l.lld..
 B~uth Carollna_
 

South D~kota.
 

Tenne..ee .
 TeXBs .
 Utah .
 Vermont -. .
 2d Virginia .
 ~th Vi.ginia_.
 

~:;~&~~ia . Wisconsin.
 

Wyoming_ .
 Philippine Islands..
 

,.. 

2,6S;;,~W.~~ 50,+I~,W1 .......•..... _
 . ····ii3:70· . 12,012..16 • 1'i2l.46 9~:~;UU~ l,~:~n~ ::~:;,;~.. ~~. \i;M-i;;is:~idl;rn:~ 3,9~3. 28 3.;'loo,612.(,J ~.J~,7~1.98 3,25Ii.S" jZl,210.2oI 880.64 

5-S,834,~06.r,7 2,161,5~2.23 2,61~, 774. ~5 .. : ..::: 302,20:;,i)9~.50 6.481,763.80 ·36,516.gc·
 

19; 10~, 179.10 374,023. 62
 

li-1,405,882.26 (;78,211.73
 

g, 7U, ~70.10 197,922.86
 

lIlq41~,IS2.M 1,808,2'78.05 

·····..i;S6i:i,i-, 71, ~:1.~, 998:37 W7,2r.4.02
 30,m.0~~.49 742,051.92 97.02
 822,073. 2~

~,g;1!1,!lBO.7ii 11;5,470.77
 

16,~'13,174.!!!! 58,~,~~~~~
 fI,.j~, 759.~" ,.' u, . 1~,5;9,024,13 .2:;4,807.38 2~,&4S,846.73 2,198,000.44 ... .. 0"' "~ 1 005 390 2", 379,023.0·1 ~f':l.50

Q',~~ ,-,., 

t'-, = 

.,
 

30,86\1.~8 190.00 567.10
 

3, '29, I,
 

i,05l'J,o' . 

2;072 16 

125. ~7

1,1'17.300,17 

G, 704.15 318.00 . 

.."',': ;"','~ .,.1.····ii5:00' . " 'iG7:~O

,-­ "" 

DotUed 

in bend 

Bpiril.,; 

C'\8e s1.:mips,

CMh, 

Woenl". 

Bplrits

CO, 

export; 

sl.arnps, 

~~:cf IOoenLs. 

.::::::::::: 'ii;orz:~

23,116,321. I.'; f,-tU,30J.01 ~~:g~ "'q~:1r :::::::::::: :: . 75,9G~, 692.3, ~.49~,92~ 57 18,506,1)49.~~ 412,H~.49 .................................
 ..... .. .... ..•...•.......
 8,0Z7,614.6~ m.m. jq ...........................
 ....................................
 33,731, 76.1. 14 ~,01 . ~5~. ~I ...... .....••.•..... ......••.... . 10,737, 113.35 271, ,,1(,. i~

~,730,432. 2" "",6.l.'. Z9 

m,896,300.21 9,~M,6S5.r,~ 23,89G,8S3,44 1,Orl,G~h.!!4 49,OOI,1G2.~5 7\l,\,ORY7 30,352, 71.';,(,8 n~,fj<.r~.. r,s
 

29,147,061. 71. '~2,6;'. 12
 ·..~;J,"i;:ii;9:iiil· ..... "·i:i-i;R.if,:OO· '2;025:72' "S7;i>:i:OO' "t,,'*'~ Z7,OO3,.\6S.~G ~,;\",,~.~O 3,~7J.20 6, n~. ,'m. 00 21,53280 ~1,973,161.51 :''I3,520.~1 16,091,951'('9 l,~17,22~.:<2 262.11 --Lii;i74:ilo''':i,004:ilo -.iii;3,,2, 4.': 21 .:.. ":'1'" :<2'583 ii;

3,~72,720.76 261,n~. 75 .................... '''i;'i2-i:2:i' :::::::::::: ....j~:io 56,438,401.20 ~,~20,5f':;.31

OOO,g.1l,564.~5 'l-I,5Sl,972.2:'i 

50,401,352,911 ~, J8D,;W. 75 "i;62~;~Hr ~~;~U~ ·····2fl1:00· !JUg 

30,955,580.11 J,lJl,r.2n.1,7 79.71 413. 53 1166- 00 22.. 30 

71,005,569.45 ~lJ,6~J. 7~ 914.38 .... 4,Z49.~5 •••••••••••.••••.... 44,002, 8.\9. 911 3,m.Ol'.~8

2,418,932.45 3J, 7.\7. 17 ~,;IOI,<j.l;l..'i8 iii"02' ··..:ii;:i52:72· :::::::::::: .. '5;350:00' ... 'iii: 80 30,1J.,\(),~13.55 ,~W,911.01

55,7~1,221l.47 1,07~,~'.iJ.60

30.00 ••••.••• __ ...•.•................•.......... _.... 21,748,075.59 7"".431 ..16 

172,184,147.46 ~,IJf.{l17,18 7'1:22' . ~:~~ :~. :::::::::::: """is:i,O 

20,009,573.97 ~,4~1.4~ "i;'i;8iI~:if.!· :::::::::: .. 21,9114,587.22 ~l(, F<22. &I 

210,747,210.02 5, 978, ~r.r... 1>3 1,162.92 6,887,~0ll.431'.......... 23,&',i"&5' "i:i;ii9:7il' ·····400:00 "ili8:2fl 

25,917,288.83 !l5'!,1'\I~.n .......... ~1)J,~(\1.« 2,822.46 1,127.31 24.00 . 187,265,855.15 3,4(;1,45D.29 6,075.52 3,161,928.98 64.00 50,3111;19 5,528.62' 17.463.00 1,473.50 

40,139,1':27.10 61.1, (~~. 75

23, 943,t,1~. ~7 195,503.26 .........: :::: :::::: 2i..as· .. ··.. ·ii~:71 1,774. Xl .. ::::: :::::::•.
 

4,~1],05ll.g1 75,081,20
 

26,2\1.5, IK>S. 15 366,966. 9.';
 1611. 00
 7~. 21~, SS2. 15 3,840,8C9.75
 3&40
 

5,&43,632.00 412,3M. 17
 

5,431,101.59­ 50,004.31
 

.......................········1·
 ............ ·······..li2i:i~· :::::::::
 2:I,679,1~2,89 4M, 74~. 6.1
 

11,168,552.25 1~I,C31.37
 156.16 9. O~

'<'i,I28,fl79.SIi 218,009.50 271>.04 80. QO

l,6Kl.02
 

&l,522,!m.13 I,OOI,84~.M 199,M6,82
 

17,611,1\85.57 17~687.31 48,310.00 g.\.07
 

3, 2tl~, 279. 76 107, S:l1, 2'J
 2,&46.00 

'The /Ij(ore. "":""mlng IntemaJ..."eoue "'''''!;pt.... gl"eo Ir, I.hls ual,effient dme,r from s\loh llg1lres oamed ,n uLher Tr1'II.'u ry ,1Ole=n I.' gllowlng the ftn~"I']01<'<lIldition or 1.he 

.Qoveromenl, ooea"," the fOJ1lwr rrprr.cnt ooll""T.lon~ by inl.omel-revcnuo orr"",!,!! throughout the ooun~ry, including deposit. br po,l.mll<.-urs 01 "monnl. "",olvod flam ""Ie 01 InterlIDI·..,ven\le <!.OO\lJDenlary stamps. ",hi). the I"lt..fPP""",1l t Ih. df,r",sit.l or I,h,",e collections In 11,", T"'II..\lry or del'ooitaries d'''ing the ilscal )"ea. concerned! the dJIJoren(i\! heJIlg duo (0 (.he, 18O!l. that some 01 tho oollccl,on. in I.ho i~U", :D1rt 01 the fuml yNH C'1n not lJc delo'Hod, o. ere not reportoo to (.he Troa..uf)' as dcposiLed, until alLer uno 30, thlL'l CIInylDg them 

into ~bo lollowlng fisc~l rea. a, ,""oro"" 10 the Sl,atements !\hawing tbe <'<lIldJl.Jon a the Tre",,'1llY (Depe.rtment CirellI"" Nu. 176, pe.•• 19). 

'Includes 'I.OOU2Inoom~ tn on Ala:.l<a railroads. 
TA5LI! l'-RECEIM1l FRO],{ SPEVLHC SOURCES OF rSn:IJ.NAL Rl!:n:lfVE, FI.~CALYEAR ENDJW JUlfE 30, Hl20, BY COLL~CTION DISTRICTs-Cuntinued. 

Alab!\IOa_ .. Arizona . Arlmnlllll ' .
 

1st CaJi(~"'i~ . .....
 ~j;,ji5;ROO:75· Sfil,.'i9';J25 

6th GalilorIll~_. 240,729.39 57,039. 84 G<ll<lrado.... 4gl.56 ..•.•.•...:. Conncctlcut. 2,086,JG .. lJ~taware.. w.~

Florldo. ._-_.__ . aeorgi~,

Haw"Ji. 

rd~h~ .. _... lstTliinols. 127,9'\,1.4t, 

SthTJIinois. 825.12 

lnuiaJlll .. 5SUO! lo,va . IV.n"", .. 

Keo'uoky.... ••••••• 1 .17.00 "'...

L<lLLI.;Wlli. _ 

Maine.. __ . Maryland. ._ MasSIIchulo((S.. l,tMichJp". 

~I·h Mich,gan. Minnesota__ 

lil"i.<sippl. 

1~~Mi",ouri

6th Mi,,'ouri.. .. __ .' _ Montana . NebriSka.•••.• _ 

NevIlII3..•.•..... New Ham1"l1lro.• l,t New Jers.y 

5(h New Jer.ey . No,," Moxico . 

lsl!'.'ewYo'k . 2dNowYerk .
 HlhNowY(>fk..
 21st New Yorl<...
 28th N~w York.•._
 NorLh rarolina .
 North Uakotu .
 1st Ohio..
 10th Ohio.
 

llth Ohio
 

18th Ohio...
 OklohomA..
 O'or.~!\.... _...•....
 hI POllllSylvmrl".....
 l:l!h l'ollll,ylvanJa.. 23,1 Pennwhanfa ... ,Rhode I<I""d 

South Car<llln6. 

South nokara. . . Ten,..ss,,"._ 

To.,a,. 

l;tnh.. . .. lennont . 

2'1 Vlrgini" , .
 6th Vir~h1ia __ ._ ._ _
 

W"'hinrt""·····
 We$( VlrglJrta.. 

Uet,Uliqt1or I de,l!e'".~t.e.;

(violnU",,), 

~sci~~~:t

Stills Or 

WOrm. 

Illflnuhet·lliIld; ea<Jh 

$20. 

1,15.88 

181.68 

207.31 

2,<W'.8S 

5.00 

210.00 

MaHufac· 

turerso( 

still",I.';{I. 

"'\1.25 

fj21. !15 4J3.94 

1,3m,gll 

137 71 

.. ····50.·.i\· 

235,44 

315,00 

I,SH.ll{ 

.i;9:.i-i: iii' ­ 9,706,ti7 

,·1 •. 

IJII\.41 

14,2<iIJ.S2 

2,r~:~

8,258.73 

3g7.52 

=.00 

235.42 

.... 'Ii;i-iiiiil 

3,262,59 

W,OO 

47·,.00 

·····..ioo:oo· H,~"-1.R4

1,070,24 

1,125. (II 

$16,68 

.•..•··1 -_ .. -

2oo.til 

.....j:i.j,.,cij&l.67 

·ij~G::i.j . ',{;2.78 

1,475.05 

352.09 

"002"63' 

2,415.89 

387.;3 I .. 

··2W~~7· . 133.34 

1,216.68 183.34 

IOU.oo 

1,295.84 

1,3&1.62 

:i17"i~· 50.00 

·• .. ·i5~..~1

. 400.00 

Di<,rier,. I · 1 Rc<1.ilier.. Liquor do,lor.: 

Still Or "J"Ir. Gmpo I!ranuyj , I _ 

cordi.h,etc., "",' ";00>, ~~::;r~,~,' ""'.' ""_", •I.css than 500 bumla r-'OTho""', JGCClltstO$1 ,"" ,,, oob=l. or morn, nel.ail,$1~. nu ".,..., . liOcen\s. ;, $100.' $200. 1100. 

~---~-:'---'---I'--I---I'--I'--I---I--- $M9.48 

Z,~I'3.34

2·"(1,68

IU1,3(1.l. 

12,431. 78 

2,461. 26 

32,388,7g 

1,870.75 

I'~~:~i 6i2. g2 

70,88 78,On~.1i4

g~,1MH

1,8M.'13 

l6·~n:a

22,flO6.75 

JQ,456. iO 

2.770.50 

37.457.01 

4U,rel.62 

87,52~.W

93i.~1

9,075. il 374.51 

47,027.:4 

2(l,46S.14 

42-1. i7 

1,846.07 

69.97 

2,451.16 

10, 575. ~(,

95,081. SO 21.8i 

9, 1[1\, 18 

,3,5m.01 

~2,J'H..47

3,Gti~W'

HO.OO 

80.00 

510.00 

717.97 

002.18 

·-:l;:'~'iO~~'i·1

6J.34 1U>,:<;].4.09 

H7·80 

25,255.79 

1,2$. OS 

....~:":~'~....••.j.250:(,5' 

11::J.')~.37 1l-12.19 

. ~1S.•5 

····-iii·'io· 

1,91'1.00 

1,1O~.OO

' 

. !1,'~.,72IJ.55
 

2-.'l8,~5.38
 

···:i25;~j~

100,672.'00
 

Sm,885.19
 

1,386,457.50
 

2,337.«".00
 

1',620.00
 

LOO.SO 

":i;002;9$·00 468,35~ rx.J 

13,9"5.25 

2<>1,97'-,00 

3,&j~"r.:J.00

il,IU7.r>3 _... 

,m,52 

8'<:"·00 

736 21
 3,20
 

423.40 

'oj,7!15.1P 57.57 

5,ii,j:2:i· 

9,034.5~

,44,583.0( 

1,25oJ.00 

IO,l90,SQ 

94.3~

20.00 

40.00 

4.iU\9 ::::::.': .... 

i;3i n.OO 

31.25 

/2.50 

214.44 

249.03 

213,til 

82.Coa 1'-- '-~~75·

·· ..i;,5,22 ···"ii25~OO·

Z3,JoJ lSI 

42,955,76 

10,121. 27 

3 831 2U n:~)).'!l4

":i,83i:ij2,001 71 12,;.00 

3,3S<l. ,1~

=00 

11,503 89 

7,63i.53 

9,163.09 

2, g,:'-']I 

·7'Z2.23 

5ii,.ij. 

5-5, 879 Gl ~2,30U;1

60, oro G~

14. Ji6. 38 .~, 7.'''d3 .1l2.G-JS 39 

·····4,"814:6\>· 

5g, 744. I'; I ",OJ..l L, W,9L8, I" 

3116,98 . 

2,481.26 

9~,8o:.J.381

72.963.46 

61,I:!4X 

16,l42. ~8

2,1~~

i42,42 ."', 

'68; iii' 

2(1l.lJol 

00 

2,1.13.34 

{f,O, 00 

GOO, 00 

83,34 

Il.N,76 

3,35:1 25 • 

','" HI 

:;119,44 

4,363.34 I.,. ··:i2:il~~·oo' _~.

3-12,258 7J 

1,233,670.]9 

4,m~~

~['9.142, .'J6

... 

4,591 01 

US(;. 75 

. 

.78 

·'·JsOOll,in•....... , .........••••.....•• ~. 100 2J
 

~h'i!;;~j;~ i<i~;';is.' .... I 

Tr'bl. 4 Q'" M16 821 

lOO.OO ~.oo

50'00 . 

·ji~.(;j- ­

........ 

·········1 . . '---------­

12~.'X"J.77 '2~,537,n I Lt'.8r".8t) 

•
 

5,1"".71 700. ()3 23(1.42 321;, (I(t 6,2i5.21 4,67000 100.00 488.02 IU.OO 5~.';5 312. 50! I ,.J'-:rz. 17 7'lQ.3;; ~,!'4 .. 1,357.50 48.1. .1-1 179.11 21,&<3.81 1,121.~

2, 7~9,.>il . I,m ,>0' • i,775.l>! 

,::::: I 212. ,80, 77 10,128. [,Jj I 11,714.';9 

• 

• 

) 

~,';~.~,121 1~

7,3-32, ]62. (IS 

1,7(13,117,,5 

1,15~,127.,"'J

2.a2G,~92.U()

6n.00 7,104.3,0 

.. ····<i;firo;-ioo__ w 

1,5:18, 1r..·,£> 

M~,{i8L~.'

1,072. 700. 00 

M.OO 

3;2:ir.,5io,15 

:;~,:(~:~,~~l" 41. 7t~, 891.00 

•
 
TAOI,E I)_RECEIPTS FROM SFECU'lC SOURCES OF INTEllNAL RE\'ENUJ:, FiSCAL YEAR ENDJ:U JUNE 30, 1920, UY COLLECTION D~6TRICTS--eOntillUed., ...'" 

Brewers. Mna lJ\I"or doolers. Floor laxe,.

Districts. 

GrnJ'll Total. 

1,181.0S

193.76 

1,300.00 875.00 

Lossthan .~oo bslTo", R..etlnod Still or bl'undy lor W'hol!'!'wo, Dlstlilod ~~s, or more, JleWI, r2D. spin!.> or "twkllng lortifylng ~, spirits. '100. WlIlll!l, ~tc. ~WO"I "'=. wlllt.S. 

Alabama ' 112,308.07 'U, \IIU. !ill Ari.ona ••••... ,",.00 :::::::::::: ········M:OO· :::::::::::: 3,187.94

Arkaru" . 2,52(J.57 ...... h . 6,004.10

1st Oalilornla IS, 153. 95' ..$5;.w.i: ~8· 1,398,67015 -I,-I().~.OO •.•••..••••• 5,467,3T7.~7

6th California.. 948.60 1,0&1. 27 578,520 62 1,JJ7.51 153,775.69 1,572,328.%

Colorado.... . .. . M.~ 989.39 G,4t2.~J ·····,iil:61l· .. Conn.eti""t..... 315.02 2,377.10 653,88:1, 55 11&40· .....~~:~. 1,033,81)(;. -13

D~)a"1m'.. 40.00 387.50 87,~lKl).j ~I, HiD. 75

FJorid~. 1,5i't4.C13 ..........,
 . 7,011.\(\

Goorgia ..... 6,265.15 9,41".19

H.wnl.i .•.• 3l8, lL .::::::::::: :::::::::::::: ··· ..6jO:00· 2,31B. :l4

Idaho...... .......,.••............ ..••..•...... l70.83
 ~17. \1.3' •• ·2, i5i:52· .....9ii."3i . lBl UlinoL••.• 2, liTI, 580. 911 ll,lOl,009.R8 Stb lIIin<Ji,•• 3O,ZliJ.80 5Z!!.3~ 39L,5lS,OO ~,IO:J,241',.f!I

Indiana . 3,531.18 Z, 989, 152, 12 '\ 1,~.~ lill3.3r 10"" . L,2l!1 48 18,7&4.'13 

Kan"ll., .....• ..... ·····iii"oo· ::::::::::.. ·76 00 2<13,55 791.89 KilDtU~ky 1.4ol1l,13 -1.030.59 1,463,425.21 5,200,915.00

L<misi.ana. . .•••••••••••. 2.%(1,01> 991. 07 600,002.84 8, -139, -130. 21 Maine. . . 7.0;2.5\ L,283.34 7,617.84 20,192.0,1 

'-!\>Iaryl""'d...... , . 2.3--l~.f.l 787, 53 1,139,400.65 12,074,017.-13 

M"....ehl1'lettIJ. I,OJu.M 4,571,00 1,954,513.56 7,086,(;01.88 I.t ~Il"hl~n. 12.r.t) . 22,773. 23 308,38J.7~

4th Michil:an. 30.13 2,008.73 Mlnnc.sot~... ,",.00 at 00. 300:00' 81l,lD!I.87 I>/l{IH;lI 

W...issi.ppi. 4,039.C>.'! 5: 2~~: 42 lil Mi"""'rl .. i;SOO;£7' 3,082.95 "'id'.is:ii' 005,547.5J 5,m.~IO.53

£Ih Miwxui ... 910.01 1,518.0l! 1,449.02 m9,331.:lS 1.C-II,7H.3-I Moo"," H.75 01.66 310,83 l~~ !i~ 7,539. !8 40,11~.~9

N.<Jrnska••••. 2(;1,00 3, .i2~. 8'; NOl'llda•.••.••••••.... .5~.~~ 175.94 f"rnl.?;l Now Hampshiro . 1,570.35 I~l.~ 17~.!iO 16.13 t.tQ3.t8 1'1 .....ow Jersey. 100." 00· 171.00 1,47J.0'l ';6,4U.G2 lW.n :107,50I.SI 51h New J~rsey . 1,000.00 2, 2m. 2'J fl, ILL ~fi I 207,!)(I'U,. ',OOO,(i<.;B.3:l 

• 

.

r l'!..-'.......- ........ -=<!l1!"""."'.="""===__+5;;;;;;:;;;;;;:====",,>"'5'-~ ====~Z 

..-------.-/ 

'... f.[~,~;\\~~, __ ·1 {C,T.70 ..U:ij-:5i;· 2<11\·0,," y,"k.••. 

14th New York. "­ 21st New York.... 2lIthXewYork.. North Carolina ... NortJl Dakota.. 1$ Ohio ... 10th Ohio.•.. 11th Ohio••••. 

18th Ohio.••.. Okll\hO!lIII . 

gtef.:~';;I;;.mI'; : I~h Prnn,y]vlIIua..
 l'J~ PL11D'.\'hMia•••
 Rh,ldo lilind..
 s""U, Carolina .
 f'oo(~ lJokota.
 

""nn"~'lCO . I'da•.. ............ ,., .•....
 Ut3h ,
 Vern,,,,,,, .
 2d Virginia ..
 6lh '"jrginja.
 WB.'lhin~ton

West Vlr¢,ni.:l 

Wi9OOllsin •.. WJ-·omin~.. Philippine I>land!.. 

" •

"

0 

" " 0 

C 

" 0

•>

" m 

0 

" 

Z 

" 

Z 

" 

C 

Z 

q -

'"0' 

5,.Il12,3.'l(l.1l(l 

H. ':;B.6l~. to ~,1tI3,.">42.49

1,-I<i7.8'l7.&5 

J,r.'l.:t;l.OO 

. 1I2.~r,.!i5

·s;iii.j;iili:ils 

308,30J.31 

GIi,OW.25 

_1,170,5Gli.OO 

5,032.12 

184,043.71 

12,529,130.72 

2, m8, ~80. nr, 

5,931.7\Yi.15 

I,)34,.157. f>(, 

50,ltW.10 ZR.~7

187. riel8. :;6 ~2, 790. 10 

7,H3.W 

1,220.44 

9,713.84 

4,680.88 

-13,588.16 

54,820.22 

3,850,08Rb3 

247,G67.08 

.:.~:~7'~·1 1,527.63 

4-1. 09 

457,54 

537,8,,3.11 

9,029,42 

I,H2, oj() 

7,528,4.'; 133. (l3 

13, 1~2. U 

-1,176.79 

I, 884. 2:) 

183.80 

"i,iiJ,~i;O,:;6'

2,116,571. 68 17-1,108.48 

110,156,24 

004,020.70 

M8,52,\,03 -- .i:£i!' 

197,905,30 27, ~77,.'iIl

58, ,55,,8i 

1,134,791. 78 3,022.55 ''-\0. 'JJJ 

4,310,94 

6,899,48 ~/13iI ~i; l.00,\.7f,:;.29 ···2;ilii.!:ii· 19~, 62 . 2fI\l,517 18 5SO.29 1,991. \(, 

2.D,'.7.t'+l.30 1,385.71 500.29 33.175. OS 15.86 '"'.00 726.75 M, 115,\.T/ 207.35 3.87 JS5,8SQ~

3.~~'9. (,2 !>f•. 72 

1.7>13, '" 32:1. tl'J 21.94 7,008:G; 87.81 3,251.83 ............ 8, 51iO. 34 34. 7~

3,212.90 

238,137.83 .~ J,717.00 , 283,273.19 'Ii;OO~:f,.j: 10.94 

6.,7.09· ·· .. ·2~.75"

198. fiO 10. 43 

1,901. 66· ···7, IlGiI. 50· 

1,031. 67 G, 216. 70 3,&lO.37 3,763.35 

-120, 00 65fl. (l() 

:IZ.ro 

21. l17 56.25 

Ji;iil.~7·

".00 

~.oo

2,tOO.(l() 

775. 00 2,931.26 

15. G3 1,000.00

29.17 

118.08 

.i-ii __ ij' 

............ 

·······'Ic.,···~··'~I:~=i-;=:;;-I-;c~:~~"'I"'~c:F"'···~···::c'···F' ~c:c,C~.:=:c 3,013.50 38.94~.91 I 98,(t(j.8,>l\I al,OOJ.29 23,11i6,824.00 82,(;4~.Q.j 72G,oI73,29 59,675.331 139,871,149.on Total.. 

I 

• 

• 
TABLE p.-RECEIPTS FnOM SF£CIJI'lC SOUnCl!f'l 01' IN7r.1I~AI. HI:\"f:~U~, FlI'HJAL Y:F:AlI E'-:DED JUl>£ 30, ]920, jll" Gl1Lr,"!'CTION DISTRICTs-Coutillllcd . 

• Tollll.eeo and (010.<= manutoctlll'Cs. 

Di"';<1•. " ,~ Cigarett"" C1l:3""ttes ~l~ll\lf""tme<! Cignn'Ue \ (Iarg<' }.l"" (,man). per BnulI, rr wI"",,,", r.:tr:::..:."p~~ <Cia."" A. r"r CIO&l II, per GIlL'\.' C, per r,11'I.'\." n,pl't CIMS"E.pl'i thoumnd, Iho\1sand, Ihou"""d, l:'::;'I~. 1'1& i,;,~'(;;d, hundred, 

'ho'~7'''d, tho,~nd, thOl!r'l<!. tho~'ls:.nd, IhO~rf.nd, 1l~Y1. ',.:.'0. $3. l '0 I ",nl 

C,'~_"_'_._=_'_'_'_",-'-'-.-'-""'"-,"-'-"-.-","-"_"_'_'"_'_'T----I(~o,.,r.:,-.',..,

-.-,,-.... ---,,-,----1-----1-----·1------1-----1----1----+----f------I-----I---.-·.-

E"

Arirono... 

ArlulD.."3S 'r' IltCa1ilonlla. 

fjlhG.aEfonrla..

C<Jlorado.... 

Connret.icut. 

~I~I~:... I Ge«fti'I.......
 .,. H.,,·t.U.................
 

ldol:lo.......
 

I.t llIinoi.<.
 Bth lllJ"ois..
 

1ndiBn&
 

low.....
 

Kansas
 

Ken.I'!CkY.....
 

,-'QllI.'llalla__ .... Maine..... 

MElryland. __ ... Ma<Sllchu..<ellS. 

h-t Michigau 

.:~m.:'~~.· , Mississippi 

1,1 ~IlSS01lri.

6th Mis,ourl. 

Montano . !\ebra'ka . :Keya<!a . !\~W Ramp,hiro.. I't :<"ew Jcr.'Cv. 6IhNowJ.,,';y 

N~,,· Me~ico.. 

. 

'. 

,.~'

,­

." 

~.

..., 

r.r.~ 91 ..• 14-1 93. ... . ... 2S7,!l'73.2'l $.>,3(13.77


3,715.00
 

3,21:1.28
 

10.500.07 

"--ro7:62' 

1,W1.67 

5,3;4.&1 113S.00 369.i4 

3,937,3.>;;. \lol o . Ij/j, Sl'. 29 • S9,~IlS.&1
 

l:;:j,OSO.~6
 

6,007.33
 

6, ,fIil, 1M. 12
 &l1,2IS.37 liil. 00
 

.17
 1,492,S9~. .)(I
 

40,2iJ.l\5
 

2, i5;,32G. ~'l
 

2~ ~~7: ?} 

11, ;S'!, OOG.IH 8,O2!l.~
 

W:l, 7~
 

II, 151. ll!l
 

'0:..(-.4' . 1, 1m. Zf> ,~, 12~.r~'i. ro 452. !\2 

•It- l'IX~wl"o'k. .1Sf'.'I". H R'I, .',Or, OJ I 2&1, 2J.1, 91 ~,M2.ln 27;1. 00 ~~,%O.r,(l n,BH,o.HG:2I· 173, 2\l~. f,~ I1Z,140:IO 2d Xew York. !l:W, 981. ~.', 722,80:,.57 3, 7:1~,:12:J. in 274,r,'ll.~1 61a,412.60 ~~, us, 05 M'" 9,:H1.5r, I, ](1-1,566. 2J 1,4jj,~-l.87 14th New York. 9.';, r,oo. GZ 200,60;.~i I ,11-1'), ~.',n. :17 ~,n~I.~n 2~S, 9i m, ~,II. 28 .~:Ie~:.~~:~ .180,328. 0-1 21st Xew York. 1l8,829.H .. iO;, 290. 27 2W.~w,.'17 /\fl. ,r, 67.00 210, 82'UI 28th New York 70, ilS 115 il,619,42 JOb.I:'UfoI1 91~.(il 2,~.r.a :~;;~f~~: . 52.~4 I 3,008.00 IOI,H9,O:i North Carolina .. 12,5IJS ~o 136,I~O.1I (Ill, Ill! \0 1tiJ,296, 1~5. 00 . 21,63;, 7S;. 40 ""iO;55i::i3 ~orth Dakoto .. 1,662.00 ~, 289. s.s ~, [T.I._, r,n .. ..........
 3,271.57 III Ohio, .. 1.13,lSO.M 610,427.90 65;,52f. r,i '''~;2:iii5' . '~;Mi<2:i' .. 32. ;j) 7. ;4 i,9!1fl,M1.03 loth O~io.. 00, 5i1. \IQ r.OO, 101. B:1 401, IS(;, 00 7,iJ11.00 ~S.OO 3r(;, 0Cll. B, 2,023.H3.00 11th Ohio.... "~O,m,93 331,5-16. if, 1Il!J,21J.33 ~,~ 241.00 1,710. fI(I 18th Ohio... i36,9'.ll.lS 270,51'01.01 3&1, 0C"l. 2fI 1,225.65 182,25 .... ':iii:i5' ." "".j27:I.' . 75.00 =~ OJ,9R 17 Oklahom". 5,45/1.00 22, SlO. 11 II,ro.1.6-~ ,~ 240. o:J Ore<:ou .... ~,&l7.0'1 11,2')1.10 3r.,:II~~..'l.~ :Hl. 70 I,H8, 00 15,81 10.20 1,718.17 1st P=I"",j';:: 1,1iI1~,OI4.iO 5,4~5, i1~.!i6 4,8').1,67.l.~O 101,4711.26 2ii;6:ii:iJi' ~,219. 40 4,l'i30,.'\:12.~6 856:62 4Ir.,&>'J. Iii '5.1:78 12th Pemis,'lvanla.. :.r"Il7LI~ iOS,312.12 427,nn.ll 120.30 ..~::~:3S.1 .., ;f.1.112 Si 23d Pemt,,'h-nuia.. ,G4, 93~.&! IOO,3'1~. 7{1 8,a82.16 1,070. 7{1 7,0-16. Zb ~.~ .. ·~7ti'i6· 55.3. i5 ""'2;ii;i:ii;' 20,1'95.1\(\ ···~oo:oo

Rhode 1,I!'nd.......
 2\,0Sl.5O 41,39-;'57 13, r...,~. 27 m.w ~IO. 75 ,~ :1,617.50 412. o.~ 318.8S 5,179 'l.l 19.00 

South ('·alPU"a.... 3,1lll'!.8O 1i9, 139. is '~.l>JS.43 210.00 382.00 2.16 ".00 2,~;~.51

Sroth l'a~ol&. 1,182. iO 2;,3.16.1'0 5.1,O-1,~.3\l ~.OO m.W 1,287.?2 Tennesoec. 20,2lJ9..1..~ 2~,]4~. I~ -12, <>26,41'; "'.~ 3,009,632.03 601,41~.19

~Te~a,. 14,587.6; 3ll,3H.S> %10,2:.11.03 2,001.00 3,MS. 75 '7:;i. 7. s.; 4S'-Oil .............. 2.,529.~7 "iiro ,,'Gw.. 122.00 I. '\.11. /,I) 2II,472.0i ..···3:00· ..... ".ro \·e'lDonl. .•. 4;0. ;'2 K:l'JI.~O I, 24r.. 00 . ............. 1'.22
 2rl \'lrginia. 1,;46,~G-l.7I} 7f';~llm CS,S9:,. S3 7.ri/ ·.iil:iD· 15,4G5,!IOO.27 2,869,9S-l.35 6th nrginfB. 20,;12.66 ~1,re.;1H 2,\1')'1.05 3.00 --is;iiiI.-oo· ~,930. 74 %3,01"';'.82 lI"a<himrJon ..... 1I,~67. ,B 15,l'J4.&l Jg,o.'I3.!t2 M.~ 205:92 2(1", 1,362.18 ~e>t \·i~nia ... :m,lg1.~ ',11'2. t\'i ojll. G8 "." 'ioo;5iii:oo'

. 

.n n,601. 16 1,973,182.87 .. L«'Oll.."lIl ..........
 120,222.54 ll'3, OO:!. Z1 1IS'l.1IOO. ;5 ···ii;MS:8.~· ':i6i:iI8' Iii.SG .i;t.Jnj· 1,243, lI66- III \I" ~omlng...........
 22>-30 417.30 6,r,,;,Il.S ...........
 '.00 27.00 .....iZi:ii,' Philippine Islond~... S5-l,324.20 ~~,IZI,14 In,05Z.(lS IS'\.lill 9,56:>.26 6.12

TOLa!. 11,256,004.30 L6,5W,6llO.46 27, m,O'l.1i8 l,oc.:;,2'1G.48 751, Z71.1l 992,113.89 m,934.31 151,208,4SI.~1 ~,!l-l",rol.2117j,003,7~7.00II,MI,746 5-1 

...
 
•• 

00 TAeL21,-RECEIl'TS FROM SPEFU'lC SOURCES OF INTEIlNAL REYESUE, FISCAL YF,AR ENO.o:U J l'),[F, 30, 1920, BY COl.UCTWN DISTnICTS---eOnUnned, '"

Toba~co and 1"I,a""~ ",anufael,urrs-Con' iJlllr~.

,;-----------~,-------------,---------,----­

Cigar and ci~",rN.tl) mBll"JacLurero----nnnuo I"airs. , Tob"-"co manlllacturers--a"m11l1.;!.I~., I 

Dillrlnl.8. 

Not 0'·'" ~,OOl50,000 lOO.<XIO ciKON, "'IBrs,

" 

l!!ll"jl2W,OOO

o4:ors,

112.. 

~,rm­

,".iI,fUI 

Clgarn, 

&/i. 

Over I" 400 000 ,:"i~grdtes,

~lgars,'~j; tn~';~~1rg In~xeeSS oil:a." 

of 400,000 per 10,060 

"fars, per elgarett,.s 

fr'~ri~~ orfracllon 

thercof, thereol, 10 cents. 6 cents. 

5~,OOI1"0,000 

pounds,

112. 

Alabama s~u~ --,-,,-.-00 --",-.00- --",-.00- -..-.---.•-: .. :::. - iiS:00 --­ . Ar)"""o . Arbm",,__ 2\167 ~:i:j g:~····-7920 ..... 1800

I
 

lm,l)()l­

~'OO.OOO

pCU<lds, 

124. 

over200-'"'-"·---'I-c-i~r TOhacco
 

in oxcess cigarrtto
 

poullds,l2J; .a3d 

snuff ""' • Total. 01200,000 MaOl1ra'~ stamps stamp, po,wds, lu",~ hold inhands in halld<
 

pounJ. or uy "OB ~r:l. m~nu.
 

frartion fao.
 

porl000 ... , , 

=",,,"' }i~~"..°k turern. lnrer:l. 

-.·-·-.:-:-.-·1'-·.-.-::-.-::-.-::-.I--.-,,-,-:~-: -,,1.-.-..-.- -----'"-·-~;-:-n-:~-: 3,W9.15.... IG,J'f<f<I 

1.012:57 556.07 .,~~ .. 3411:00I··ii;liil.. so SoJ,475.82 172:01 "·i.iG'-OO :::::::.: ······;2(.8:00 ~B,I40.03 .........•••..•. 3,OOC,Jc'l'.J:) 6th (;al([ornia_ 

Is: California . I,MJIjI) 125.50 u ' 3JO.00 11.90 .00 36.00 ,.. 22,\163.8-1 !15.50. 2S1,n.1.7'; 

C<llor-ado _. _. . _.. 21Of,9 102.00 72.1)1 IHOO 1,:J5(I.OO .12 46.1)1...... H,988.82. ~~3,'63.01

Coon~oti<'Ilt.. . ..... Jlr.',/1J 3~.00 42.00 '/,;57.10 4,1162.35 0,84 l7,0. _ _ _.. l~,028.8( 93.23. 034,614.28 

Delaware . FlorIda.. g':~:~ &~g:?j .. ·:W."ii 1,(>~~:TI ~;~~:~. --···8·96"··Ul.12···:iis.00 m4.":i7_ .•....~:~.. is,.'m:~ .....6.00. 134.50 .,':;~~."~ Georgia. 180.75 93.25 129,00 ~J2.oo 1,14&.00......... 19.00 7,&50,82 1.00.·. 155,2~5.80

Idaho. 

IIawuii.. , . . __ . ~Uj ·····53.{.(I ·· .. -22.-00 72·00 ::::... '16'-00 :........ ~,J;n~ ::::: l~;m:~i 2,43.,.00 1,11>J.13 2,100.00 2,12fi.2!I 68.13 IO.4ti 1,0511.50 --:l-6.. 00···I~.oo·····4;672.16 06,700,'~.... ... o,7;J1,9(l4.90 

8th Illin";,. .. . _._ lstIllinoi,... _... 2,188.81 449.00 J,Oll.OO 998.00 2(\2.~9 .. _.... 367.91 12.00 2'.00 ....•....... _ 2,l<5f.B.3ll,SM.751,199.54 .a,lo4.4~ Indiana. . . 556,07 46J.25 574.00 996.00 1l,U4.2lI1 .00 395.50 24.00 -l8.00 ...• _....... B(l,~28.!.s 1<1.73 I'm.,~'q; Iowa . 31<1•.1. -100.30 619.75 522,00 5,008.77........... 3&11">!) IVXl •••. _ &1.00 37,k7(l.tll 177.38 .1.06 ,..... ~KallSllS_ __ . Kentucky _ . 1~.~ l~HJ 1~.~ ~.g: ~Tn~ M.U~ i5:&i ····i:i..oo -······r.P2 1~;~~:~1 ~t~ . 7,~~:Un:j Louisiana . nl·.99 58.00 1P~·,00 432·,00' 6.09~·2~ ···:i;709:82 24~'! 1~.00 48.00 (,~,~ 20,359.27 2,iI3J,~!Ia,7~ Maine _ _ . Maryland....... . ..
 .~t~ UU~ 21~:~ ~:gs 9,3M:~ ···i;449."is '·iil.oo·· ·.'Ii.oo'· -24"00 ·····i;4lii·~ ~;~:~I:::·· 2,~~;fItM Massachuwtts... .. .. :l.';,I.89 1&1.00 14.00 103.50 15,254.13 foO.72 72.34 .. '.' __ .. ~'1,J2 89,079.51 '87,30. 1,(lf)Q,fI75.15 

1st.\flchigan .. +1<1.79 271.00 4JO.00 !J94.00 15,957.24 3 21.1.13.. 2,7~l.l-I 110,71>5.91 68(1.00.. 4,9:12,720.00 

4thMiebi..oan. ..._ ~n.00 246.00 13~.00 512.00' 5,(m.20.... . 200.00_. '.. ".' .-.. 16,178,80... I &84,0&'\.70 

Mlnr,''''ta.. .. 389.6.$ 371.82 7'1-1.00 S80.17 2,891.72...... . 314.00:...- ".1 9.41 34,028.95 . 511,5&1.88 Missi&S.ippi. . . _.. 1st M'«lI<"I. . Jti2 39~:~1 3~:~ 5<U:~I' 1,a75.35 5i 81) ··-·-68"50 ·..·18.00 ".;: ····11,147.8-1 5t~~ . <i3 12,()fl~:g~Ui: 6tb Ml;.lolrrl . 120.2 laG.S') 159.00 211l.00 J 3W80...... 1 65.00 _.. . _ 08,453.241..... 237,788.01 

,.­ .... 

Montana 93.75187.00 M.OOI ·~~.OOOO, 52.-73. '~·.~-.·..··.·.. ·.·.·.· ··,·.·.·00··1·. 0196.91 I • :J.89<'l055 

Kebraska __ 81.42 I71.S0 60.00 ,"" 1,004.10 ·'·'N :::::::::::: ......~~:~:;:::::::::::::::: t7~:~:.M ~~~'1Iari,i,Pihi,:e:::::::: J.:~ ~f..~· .. ··ii.. oo 1~'-~" 6; b7Q."M ·,';"00 ::::::::: :::::::.: : 4,691.32 81 .."18 ••• •••.•• 400, 72S. 78 

JstNewleNOlI'.......... 167.21l 8!.~ 32,15· 1 50.00 5,7~5,2D 19<;.00 6.00......... '....
 23,889.05 994,292.41
 

5thNewJorooy 699.07 3t1'!.~ 423.00 600.97 32,1l2.5"9 12,198.66. 201.00 12.00 96.00 5,874.24 212,865.73 17,747,1l3!l,85 

N."'Mo.'loo............. 20.67 10.00 24.00 5,00 .•.•. ~'.~.~ ..•.;.f.i ;.~; 5,0:'2.74 l't»,'.w¥ork•........•. l,f(l5.8I) &)1.00 864.00 1,302.00 8,~73.foj 30,403.54 302.85 12.00 48.00 4li-I.OO " ..., ..., U<> .,.. 13,979,373.52


ZtINrw¥ork l,m.9r> 690.01 608.50 91l1.57 1~<:;1~5.2'l :J8'~J: .•00" 1,386.47 2'il.00 174.00 1,287.51 1,,<:{;7,1;(,ij.55 1,957. J,286.87 3,1,~,,5~"~."~,· BthNew¥ork 1,~OI.5lJ 815.88 800.00 8'14.00 9,380.7(1 ~""" 1911.m ~4.oo 48.00 B7.C7 19,814.38 ,_,". ~t'tN~wYork.. 1j,11,~~ 376.00 588.00 7nOO 12,<j.J5.70 047.17. 72.00 31J.3,bS ~Jl,478,94._ ..•........•... 1,:J6lj,715.1l"I :l$thN.w¥ork. 6H.r,~ 474:50 1".39.1)1 5!i~.OO 1,299,17 .1Il) tot,XI 24.00 24.16 a9,458,2() .. _............ 403,60985 

NerthCarollna.. 42.02 '58.00 12.00 86,'1) 2,.127.00 143,42(1.61 28.50 30.00 U.OO 17,2:'C.71 L~O,618.8G_ 1108,457,ISf'&5 NerthD~~Qta_... 31.25 42.00 12.00. 24.10 ......••... 24.00... I .42............. 12,2%79 

IstObio .w9,~.r; 312.50 371.00 .72.00 17,130.94 ...•,.•'.. '0. 231.50 24.00 (,,216.00 78,887.71 9,508,68222 

IllthOhl0............... .4,,", ~4{l.00 a4ROO ag8.oo 14,005.40 • 88.00 3.00 1,5[,~.~.,........... 8,213.•6 f.~ .01 J,55£I,711107 lHh Ohio................ 132.68 9,.00 181.00 238.00 11,234.91_. 7 .00......... 19~.;; 1,059.77 12. .. .•. ,.... 886,2411 3~

IIIDIOhl0.•..•.......... 543.80 380.00 476,83 626,00 672.f05 420.50 24.00 00.00 ......•....•. 30,921.12 ll~•........• 1,~.'02,5ij[;.19

Oldnbomo.............. 32.00 4.1.00 32.00 144.00 IlS.IO. ·'£1.00........... 3,6-52.lI3,................. 44,247.72 

~:~~~~ii.,,;i,~;,'~ ::........ 1~ 00. liO 78.25 160.00 1I3.4O ,.. 58.50. .....•...• .. 14,323.15 . 69,940.;)) .. J ,~~ 2,7~,Xi 1,4,H22 2,297.51 4,762.8(l125,l;%!Jl 5,024.21 1,250.2;; 17.m 43.36 ~?J 88,7ffi.!i:l 173,41 ..•..... _ 17,473,742,W 

l;.'th rQnru;yh'llnia..... 242.99 159,00 836.15 834.00 1,,177,88 133, GD . lU.00 ~1o..;; 1IGll,:kl ~.;';' 1,770. 694. 9~

2-"ldP<)llllsylvanJa 2-l7.~ 350.5Il 863.-iS 008.00 ~3,7-l8.~2·····iO:i ..ii5 .w.50 .28 22,37!:¥. 94.~ .28.68 9S1,Utl,2l 

t~Th"~~!~~:::::::::: ::·....~f~·· ..~:' n: 1, ~:~ ::::::::::: ::::::~.'~::. ··6'-00 ::::::::: ::::::::..... ....~,.3~i: ::::~.:~~ ::::::;:: 1~;~~:~

i:~.::,~.e.~ ..:::::::::::::: l~~ ~t~ 1~:~ I~:~ 1,~~::::::::::: ~:~ ~t~' ..n:~:: ..:~~~ ..~. ~5;~~:::::::::::::::::: 8,~;~g:~ Utah... ..... 37.15 19.17 13.00 -is.00 34.83 1&00... •.... ....• ......••..... 5,866.17 ....•.•....•.••.. _ 36,3iM.12 

1I~\'::~:::::::::::::: ~: ~~ ~~: i2 ·&7'-86 .·:i:i;6:i2.. 2li· ·.ii;ro.S."7· :~.":?2 ..-·i2."Oi .. ,·ic."oo ··:i;689."44 6t;~ 1~ "Ji'-63 2O,.JH~:U 6th \' Irginia. . . . ...•. . . .. 47. 5~ 2~. 00 36.00 2UlO M9. 71 ~7. 4 M. 00 24.(1(... .. .. . . 217.60 19f1. g;: 2;.:;; 2.4.'i 886,395. 10 

WllS.hi"gIM............. 163.51 113.,\0 120.00 1lC,0() 2!l(i,40........... 61.63 .. .'.•';';'; ';." 2:l,Io'X, 92 k;;; 2.9~ 9~,389.94

W~t\·ir~a............ 10!;.(19 G2.5.1 1&1.00 284.00 4,J-I8.15 2,63&57 102.57 "'X.", 11,801,48 108.40 3.99 2,Mr,548.88 

::::-.::::;.: '% ~I ";~ ,,~!:~ ",~~ ',.''" ~;~ ~oo ',<m~ w,~~ ,dL····· '·~::ig~

PhiliP:=:I~~d'" . M 219 14,C031 91 ~I~I:~~,:~~.:~ :~~::~.:~:I·;;:;;~.·,~ll,003.07 3,070.ro &2,a5Z.M .1,704,271.22 5:~;;:;~1·~:~;~,·~11~:::::,:

-


l 

I 
j

1 

Coluro:l., Unoololf!d,

por ""uncl, p<lrI'Oll"d, lO<llln~ t cenl. 

AlahSlll!L 

~~*i~~. 6th California 

Colorado..... 

Conneclicut 

l~IaWllrl' ... _ 

~~.:I~::···· IlBwaii.. 

~~IBr~Ui,ii3::::. 8thlUinoil.... 

Indiana.... 

• 

~:sa.s:::::::...... .......nlncty....:::·· LoulsU\nB... 

~:~i',;n;I... .. MllSSBch=tt.. 

IsLYlcW~all..

4th ~lichlglUl....

Mtnne:;ota....... 

~~~~~R~::::::.. ~,h Missoml.......
 

N~i~k~;""" .... 

~~~~~l~.:::::::::: 5Ih};e"J~mly...........
 

... 

'fABLE l.-RECEIl"TS FTIOli ~PCCU'IC SOUIlCJ>:lI 011 rSTERNAl, n.EV'SU~, FI~Ci\r.. YEAR ENDED JUNE 30, 1920, MY COr"'F.C'TION lllllTlIlCTS-Colltinued. '" o 

Ileto.ll doolen;. 

IoIIL""",,,.\----,------,-----­ Ma""rD".I---,--­ Pffpound, ,urm, Colo"""" Uncolored Total. LurPflO, Totnl. Cololf!d Un",)o,"" 10 cents. Who'!\­ oleo_.. oloomar_ Rctnll, olooll1ll.r_ olf<1lD3l'PJ­ 8lI1o, '"". 

glUine, $48. Ill., 16. ~~, ~e$:m. '"" .... $fro. o

" ••••••• _	 . 82lll.00 

ll52,oo 

I,~oo

::::~':~~: :~~.:~: 'i~:'~'",gr .. <0, .... ow. -, ·····6;007:40· 2,aM.03 800.00 ""«2."30 .......•_•....•• _.•.•......•..•..••. ,
 _............. •••.••.•.... .••••.•.... 748.00
 

---. :::::::::::::: :::::::::::: ::::::::::: ····ret:OO· . .•......•..•..••.•••••••.. 

. ~i:-iiil.·22' '449;!Hi:«' .iO;o.;i75· ....iDi" jj 

38,:;70.00 1O,1l4\I.12 1,200.00 ..•. ~,MQ.OO 2,835.00 ". 2,W.OO 

2.S2,i:i::~ ··4II;S:12.60·· ·.j:ooo"oo· "6;476:00 

16.30	 1.60 100.00 . ........• " 1,800.00 

.'oi;iI27: i.O' ....j.. 020" ~O· "9.;,0:00' 6, :lO"!: 

1,272.00 18,IM.40 1,200.00 

1,174.00 1,'lJIO.00 14-1.00 ..........••. . '. ••......... !illS. \1-:1 . 22,8'76.12 1,2QO.OO 

m,~jo. :Jil' ··.w;:~io,,~· .·:i;h-i5.. oo· IO}~:l: Il, 107. 00 ~,352. ~O 8OQ. 00 I, (0). 00 

.'ii,~5~"OO' 's;siiO"oo'" i:i4ii:w' S,130.00 

,.,., "',. ,.,.. '_,"'. i~:I: ,",."'", v ...... "" '0;000"00': 

nloo"lIIrW'rin~.

- ......iiiiiiOiii......_ .....""'"" .... 

I, ;,3. '7 

lS,.l.i2. g.j 

1,00(;.5; I 

3 G.JO 00 ,.~

2,107.W 

2,73.:i.OO 

··i:i.iJ.. oo· 

1,100.00 

6,folr-.3S 

29,«2.0'2 

30, t~.13

W.'" 

1l;1i69.42 

15, OliO. ()j

If,roo.OO 

3II,IGS.OO 1,200.00 28,011.36 U,.l~9.19

2, 166.5~ 2,OO'.8'l 

'.00 35,939.28 '"i:.oo.oo 3,994.25 

18,7GJ.1Ji . 5,2';8.44 0,983.36 

&.'" 

~.OO

5, 1l.1l. f>1 

39,980.25 "'.& 

760.00 

J,~+. ~'"7fl 

10,745.0, 

19,845.00 

38,r..::.G ll7 

12,751. 4-1 "j:640:oo 

3,006.00 

11,300.00 

13,2';(1.00 

J, 500. 39 

~, I/O. n 

U,m.91 ·"'&3,;,:00 1,7l0.ll<! 

4,1:'.\(1.01 

S, I~~.M ·.......... 3,4-;4.!l'J 

W, 1'J7. G') ·......... , n,7fof.-ll8 

0,702.00 ·.......... 2,633.3-1 

1,2811.05 2,;JS(IOO 

0,430,0-1 

7,886. ,8 ,~

5,450.01 

5,8H.08 

13, t99. 94 3,~20. 00 10,900.07 

1,824.3~ 1 83~ 3~

:1,750.19 2: 210: 57 :1, ~t~.ll'J 6,280.00 4,2'!.l.1J2 

1,99,5.02 2, !lCo.11S 11,4:l7.1~ 6.70 4. 9()j. 21 

J2,128.~7 ;-. ~oo. 'hi 40, 073. 70 23, !OO. 02 

I, J2'i . .l2 23-3.34 

14,57.1.58 ..•••..••.. 1>l,813.3-l lS,fiOt.02 

I,6GS. /j/ &0. M 3,504.01 

3,53L16 11,f80.00 1,ll.13.33 10,651.69 

18,8&.12 5, -roG. ll<! 63,664.15 

19, B-jg. ll!l 4,52t.91 V, 461. 50 

11,072. SA 6,200. :Ill 2(;,,>00,90 

14,4&1.,0.; 7,7oo.ll.l 22,314.88 

2,SfA 0'2 9:14.4, oI,1JolS. 49 0, ll71. 09 3,539.3, 10,510.46 4,24.Q.68 ·····80.·00· 2,187. iI!l 7,381.11 

1.50 7.50 

1,91G-/i06 1. <J.'JO. 01 3,500.50 

1l8,001.17 00000 :r.l, 900. B4 1,122,598.55 

27,720.30 1,201.31 n,216.7B 00,321>. OJ 

47,L11.112 6,4Oll.00 1l,~00.lB 11,589.10 

38,051.49 21,006.18 59,16;.'.;/ 

N,'IJ.l.34 MO.'" 8,083.41 342,8t9.25 

3,00(,. 67 H,0U3. n 

9,198. ,">6 1,200.00 (,9f'" f-ll 17,225.201 

IO,"~. 5') """ )2,631.20 7,&'I1.l7 :;,;],515.0\3

ll,m,3~ "i;68iJ:oo' G,ll33.~4 95,098.66 

33,50-1, JI 12,200.00 10, 'SQ.1l:! 11,112.73 

37,+111.21 17,~lG. 73 64,0.11. 84 20, ,00-117 ··2:ioo..i2· 12,3r>ll.67 3~,OIB.H

34,202.07 318.&4 2Ii,no.!4 84,.112.77 

n,25.1,07 1 953.35 S, 4\12. 82 10,381.01 ····4&i.OO· 3;9&1,,14 241;, [>'0. 30 20, :!(l~, ~2 -4!Kl.00 5,815.89 42, [If,'. 01 

2,1Ji8.61 ~,016. 61 ti, BD5. 28 

5,351.50 5',3il5.00 IJ,~:::I, 4r, 12'400.00 U5. 13 

~,&V~0'2 . 11.1 13 ':i;s:ci.':i3' 9, ~,10. 3.1 

1~,S\9.83 100.00 3, ~:;'1. 34 17,8&3.17 

:f1,Jlloo . If',216.GlI llJS,854.1l 

."jin:oo' ···if,.5il:OO· .ioo:oo' :::::::: .. 'mi"W ....;,;.;." 1,33.5.6S " 1,335.115 """" 25.00 •....... 918.C4
 

002.70 ··· ..i.O..oo· :::::::: :::::::: ·..·1152."70 o 

~." " 1,er.s.60 ~:&8 "i6:00' :::::::: 2,M::~ 1,!tl3.36 213. 38 .. •••••••. 2,040. 73 

107.00 31l:l.oo "'.'" 

"i;m:«' ····ioo:oo :::::::: :::::::: "i;jw:14 .'..83i50'	 B3Il..'Ml 

......... ,. ····G3i>:OO· :::::::: :::::::: U30.!Xl
 

11,298.80 2,33('1.76 IJ,f.:lli.M 

"i;~~:'~' ::::::::::: :::::::: ::::::~:' I'r~:~ ""ioo:i-o' .'i:iJiil:oo' :: :::::: :::::::: . 1,710.70 

U9.00 ...• "..... lW.OO 

i,1l:l1l. 10 Isua :::::::: :::::::: "j:Ii:ii"i.o 

-........_;;;;;ooo.............r.......
 

ilL:\,; 1,300.00 1,411 J5

0000 "'''' ....., . 7,01.00 7,+04.00

37. &I 812. SO

1,500,00 2,5GO.00 

1,271.80 112,60 1,J8CIO

100.00 700.00 

J

I 
TABLE 1.-REGEIPTS FROM SPECIFIC SOURCES or INTERNAL REVENUE, FISCAT, YEAR El>'DED JUNE 30, }[120, IlVCOI 1;Fi:CTION DISTmcTs-Continned. 

Process or reuovared bnll.cr. Mixed fiour. Le~al and blJSin~trausnction"lIu(1 dOOUU\CIlts, 

L' \

• 

Makers, DIstricts. Sales or doc­ Mfillllrac­ packe,s, Per pound, Fer ha'tel, um"ntary lurers, To~eJ. orr~ Total. Tot ..l. 1 ennl. 4 ennIs. .t!lJIll'" by

• .~. paekers, pool,masters. 112. 

, Al.bama :•.•••••••.•..•••.......................................................... 5300,6.,8. 76 1101,805.75 134(l.88
 U12,7!'-1,39 

ArizoIlll, ..................................•••••...••••••••••••••••.•.••.••••.•.••.•••••••.... 40, tl'l. 81 48,334.89 88,757.70 Atkllnsas ......••••••••.....•••.......................•......•.................................. 32'2,294.82 126,192.19 14.14 448,rm.1S. 

;;t9.~l"""'h"2,i,~..,..........................•...•.•.•••••••••.....••••••••.•.....•.......•.•................... '''-09,719.38 1,033,~4S.43 39,109.19 10,36 1,6:l2,274.:>(;
 ~"'''" v,,~" ..................................•.•....••..... :- . ~r.rJ, 981.!':l 677,445.50 7,775.8(',
 1,046, 200. ~4

Colorado... $973.00 5150,00 $1,123.00 $2.00 $24.00 526.00 31B,9~3,53 3I\~,076.93 45, B61. 8Il 14,537.82 742,4~.16

Conn,,"ticut .. _ .. 264,lYL If, m,528.H 11,820.20 150,16 SOO,657.95 

Delaware , . 16,773.62 108,790.40 3,253.011 J28,!l27.04 

Plorlda........ . . 2fl4,3.19.07 151,148. 76 US, M17. 8.1 .,... ··:i;124.'4S· ::::::: ::::: .... 772,0.18. ~5

Hawaii , .. 2,325.91 54,0411 28 3,923,60 

Goorg!II : ' . .'i9S, 1M3. 00 169,679.93 6O,:!lO.79 ·Idaho . 11?,&JG.91 17,439.18 100,:109.09 

'l>l'Hllnols•...•••••••••..... 4,300.21 .....•.... 4,3OCJ,21 ••••••••••••.•••••••••.••••••••..• liM 275 25 ~,037,109.60 293;i<.l."si· "'3;433:292.'64' 7,.100,808.30 

8thIllinois.._........................... 'lO.e5.......... 10,65 500'1\19:43 .122,626,39 1,1;92.44 4.00 1'I:l4,422.26 

Indiana '.. . . 977;~~0.08 261, J39, 51 1,013.76 . 1,2-lD, 1fl3. US Iowa............. 76.60 ai&."oo· ·..··276."50· ..·.. ·6.j."iil· :::::::::: ·· ....64:i2 1,293,232.~ 8.~.I, 1'>'4. 9.\ 147.30 . 2,12il, ,.14., 45 

:K&nse8.......... 1,762,00 1,762,00 79.50 72,00 151.50 G33, 184, 45 260, 4,~. 13 1,54;,\.74 . S95, 213. 32 

Kentucky . 421,:J'[1I.7.1 26'J,9OO.1O 7,124.35 .. 007,416.10 . Louislenll.... . . :J4O, 072. 81 403,510,66 2,474.42 1,061,211. 28 2,:J07, 8G9. 17 

177,007.46 33,007.24 149.KI .. 212,024.60 ~~i,md.. . "Ti4il'oo' ·...j:i.i8:oo· :::::::::::: :::::::::: . OOB, 879, 24 003,623.30 11,991. 18 . 924,4(1;), 72 

J,fMslWllllsettS. 300.64 60.00 419.M . I, ()(H,I))), 03 1,271,265.~5 2S:l,OOO, W .02 2,648,9,',5.66 

1st Miehi~Ml.. . . 401,321.28 786,470.52 11,84.1,66 . 1,19I',13:l7.45 4th MiehlWln. 281, 231. ~5 109,197,27 1,~71.~1 31,972.97 424,073.70 M1nne;ot-a...... "·il:-i58."7';· "·i5O."oo· "'8:588:7';' :::::::::::: ."'i{dg' 19.39 (\(II 315 M 713,300.08 6:z.'\5 48 281,6~L62 1,002,832.27 

MIsSissippi. . 292; ~9S: 14 00,671.,';1 '127.38 . 323,107.03 

:lO'l, f0l\, 89 576,949.77 18, 941. 44 12.1, 492. 08 1,019,040.IB M~ =~1~1::: "'3:645:25' 66:67" '''3;7ii:92' ······3i:5O· ·.. ·ii;:oo· ~6, 50 5SI,:lU5.05 553,940.62 3,110.42 127,870.XI 1,266,12(;,20

MontMlll _ . . 1[11',,413.81 76, Xl6.41 2J2,G2l1.02 Nebrn.,J;a.. 323,!':l 323.!':l 12.00 ··· ..·· ..675:92· 12.00 24.00 534,638.31 544,:lU1.09 1,079,005.30 Nevada . 3,774.49 6,769.40 10, M3, 89 New nampshire .. .. ::::::::::::: 162,600.77 21,329,62 ··· ..·· ..i:i.j:6S· .::::::::::::::: 1S4,I34,(f1 ·1stNewJersoy__ . 248,603.17 108,153.65 :l.Jll, 7511, 82 

51hNewJerwy . 4(lO,OCl3. SI 435,188.23 :3.52,10 83.\543, S4 

New Menoo . 128,70B.42 54,373.96 11l:J,08~.38

. 

·of· 

...-~.,-.

"'lstNewYork .. -.......... .,2dNewYork.............. 25.00 25,00 1,000,20 In,oo 1,142,20 288,607.76 

256,450.78 4~li,503.8(',

1I,727,IM.2.I 

30.76 

12,379,143.58 2,tm,oXl.68 

727,148.38 

2fl,935,766.27 

14thNewYort.-.. 32fl,91.'.54 116,08:1.59 442,997.23 

2IseNewYork..................... 247,158.~3 233,'\\2.41 6.90' .1130,577.74 

_28thNewYork ,.... 40.00 9.00 49.00 222,114.90 SIS, Z'l3. 28 6,9R4-.2:l 744,3.12.~1

NorthCar01inll.................... 540,035.73 177,ro7.66 5OS.72.. 718,00.11 

North Dakota .. 4,71'1!l.03 73,842.47 78,630.50 

1st Ohio.. . .. :. .... 212,303,06 3.16,757.77 9,111;.12.......... 578,1%.95 

10th Ohio. 12.W 12,50 261,047.90 19~,472.&O &44.40 7,655,10 4l'.:I,OIQ.OO . 11th Ohio....... 210, 1S9, 04 167,&S:1.42 3,369,28 381,~~1.74

-ISthOhio. 640,721.72 929,5fi2.4~ 31,4.'>4,49 1,601,738.64 

Oklahoma.................. 7.00 7,00 610,073.76 348,876.31 .'>51.60 \$,r,G1.67 

." ~t"f,'~i1vii,;ia:::: .:::: ::::::.. .. ~:~~. 24.00 308,55 ~~:g~:N 1,~::.J~:~i 9d~:ll ~~::~. 2,~;~~:~ 12th Pellnsylv£lnia.. 173,19.1.93 137,174.26 2,[,94.42 312,9M.61 

,2:ldI'cnnsylvan1ll.... 538,004.73 819,076.84 66,240.2'2 1,414,111.7')

Rhodelsland... :lS,5!':l:1l9 H~,747.66 6,131, XI 190,462.2.1 

AoulhCBrolina_ 420,894.94 lX1,60S.00 50,00 MI,I)5(1.03 

SoulhDakota. 8,00 8,00 465,733.26 19J,OIl.22 ~52,~44,~§

~~~~~~;-< ::::: :::::::::::: :::::::: d~:~~:~ lli;~:~ 5,~:.~ ··..···i:iii9:9S· 2,~~:~~:~~ Utah.... 

Vermont.... 76,164.491>4,559.62 101,911.68 9,OO3f28 :,;,)3.50 10,00 7................. ro.. 17~,2t9.65 OJ,572.00 

2d Vlrginia.. 14~,329.51 318,24B.liI 4,317.30 470, 895.Cl 

6th Vir!(iniB. . 232,616.39 78,M2.oo .>44. \l() 311,243.29 

Washln,g1on.. 20.00 20.00 427,293.40 295,231.8Il 4,442.14 1,179.57 728,148.09 West Vlr¢rJia. _..... 200,341. 93 16~, 15S. 70 3,255.92. 457,756,61 

Wiscornin.. 612,003.S2 00,566,71 1,365.62 16,974.[>8 1,121,810.73 

~Jrr~~i~e isi~d; :.:.:.:.:.:.:. :··1 ..~.~';'~''';;cl:~;; ~:::;:::;;:;:CI::':;:;:;;';;:FiCio :'''''';;;:;~ICC;;:;~o;··~~:s~·c: ~C'~'I"~C·c·c·'i~;':~~;~~C:~"O' l"i;·~·c;~';'cOO~·'·1 C'CC;iCi;'·c·o·'C'I";'·C·;';:~C: "";' ;;:'~" Tot"\. 24,037,18 679,17 24,716.35 1,524.52 332.891 1,856.91 2~,437,393.70 I 30,277,437,2(1 13,372,11\3.99 R,l71,S70.44 Rl,25II,31l5.47 
TABLE I.-RECEIPTS FnOM SPECIFIC BounCES 01' I~TEI!lUL 1b:VENUE, FISCAL YEAn E~PJ:D JUNE 30, 1920, DY COLLI'CTIQH DUl'rmCTA-CoDtinucd. 

District!. 

" 

.-\bbm= ..... ..............................
 Ariwna •.•....... .............. ................
 Arkan""" ..'...
 

1st Cnlilornill. ...........
 6th California.
 

C010Bdo ..... ...........
 •	 Commctlcul. •	 Dda"l'lro ..... ............ florida ..... Georgia ..... 

Hawaii•.... ..................... Idaho..•....
 

1.llIIinoi'....... ...............
 8th I1hnolB ......
 In~laM ...... .................
 Iowa......... ,
 KIIIlSI\.S •••. .................
 Kentuckv........
 

Lou;'laoo ........ ...............
 Maino, ...........
 

Maryland .. ' ...
 

Ma,sachusctts"
 

lsi Mlehj~n...
 

41h ~t;chigan, ......................
 Minnoso(o . ............
 MJ"lgsll'Pi ....... .. ..........
 1st .\lL"nurl
 ~Ih Missouri. ............
 

Monlnm ............... ............
 Ncbra'kn .....•........ ............
 Kevada .............
 New Hamp,hiro.. ....................
 l<t New J~rsoy.... ............. Slh Kew Jerse)" •... 

Puhlic "Iilili~,.

Trnmporlaliou. •

•

•

0 

'v'cl:l'rSS; fo, Frol~ht by r:l1I 1'e..'Sl'tU:t'rs b" &a1.•• hort1l<, 00 2OCO'II1.• or wn!<l'; rnilor wntl'r"; 010.; or orlmetlon omounl JIIIld, otnmount paid, amount JIIIid, 0 thcl't'O!f>;lid. a I"" ront. S per Cl;'nt. S per cent. I cenl. 

0 

0 1-l07,~71. 08 S'l,:lOo&.3i !Z!l9,Il2~.22 '1.41 • 113.578.~ I; iS5_1'O i2.411I.G3 =M " m,1'1I'2.fil • 6,475.26 135.31!l.02 613_52 " S.4'1.1,32I.SO SI, 1~2. 3G 3,1l2.'i,516.40 16.232.Zi w l,MS.r"7. is 124.307.54 3,13\l.M

1.014,34.5.(;0 4.G'l7.3G .I.~:~~~ 2,80,.99 0

3,27'2.3i1l.48 3,591.6Sl.72 41),4(;.1.10 19.~:~ Z ]],372. [II! "".~ OO.M

'23(l.c,r>3.20 1.1l&l. E'6 428,.';6t.8S 49.49

1,211.0~_75 3~~.17 1.082,587.23 10,145. is "

1()5.7fl7.&4 gl,5."S_OI " 

• '0 ro "'M 0 ~2,IJ4.42 2,.'105.1>1 37, 72S, 24 

21.f':l!i.M'L 23,l'24_88 15.H5,826_8!l "5;4st;5iG"3i' :l.l 

1,()j8. 

~12, 3D5. 

1:0, 

2G 

41 7'J,f,M.&l 

2,~.OS

[.81,S,'>l. 

100,472.62 

rrl

2,677. 

~S.83

99 - JZ2,~OI.j, 3.~ 4,4~~.17 152,83~.12 404.91 '8"

.3.011.081.jJ 1.251.7J 3.3Ii~,mO. OJ 249.00 2,045,",,0_74 2,316.52 2,011,462.35 2.865.66 •" Z rM,4~.72 4.40'~_+l 5.';7,770. G7 .............
 

Oilhypi"" 

Un..; 0/ 

nmount pllid. S per cent. 

Tole;mlph IIl1d tolcpholl<>IDC1I8IIgc~; ohlltgM 

O"cr 14 ('('nl. 

nndnoton'r60 

.....ntll,5""u1.<: chllrlreS n..", 50 

cents, 10 cents. 

l",~wi!"<'!:

OI"'ll10Unl 

paid, 10 I",r oont. 

Tolnl. 

............... 

............... m,~.32i.607.81 ·······j.i3il.·il5· 169!1. SSl'I..110 19~,~2.1l'.l

·j.42;ioo.. ;2· (O,167.fA! 

1\,';7.914,00 

1,04A 16 14.0HI.68 

m.419,21 

·IO.4(X;,3-t1l.1II 

11l9,!\2~08 243,522. 70 3,1>ll\. 73 l,zm.IIO-m 

96,932.15 400,S,';1.S5 6,400.« • 2,411,429.00 ............. ............... ............. 

······24S:oo· 

.. ·i:ii;ioo"9i;· 

331,099.02 

1(I,1l.Il9. i5 

35,123.1:,~

949,450.00 

5.442.07 

12,r,{'.o.08 

l'2~.117. 75 

2,635.10 ,.." ........ro:i:n,;,. 

'··· ..84:&,,­

42,3..<;2.18 

'. i,2?O.0IlU'(I 

1l3,214..Ci:l 

6')j,27G-25 

a,2st,240.00 

195,152.42 

R'>,112.[,,<l 43,r,~, lI5, 17 

14•.794.3(1' 148.UI.29 2,092.32 [,7:l.819_&l 

............. 2'),\ 101. 51 ~'77.6S 2,(XlO,3S7.00 

24',712.4.'; 432.28 1i3O.243.2C,

72",2~1.22 1'l7.667.77 179,4IROO 

1'l3,!l6r...~2 ....... ·.ji3."~2' 7.2R7,162. H 4.23-t,HZ.78 

375, ;at. 13 r,7,02Q.23 1:14.55 1,(.t1,5S2.7~

............ 24,:IOfI. (14 1.000.07[,,0-1 

2\ '137.19 

............. "7:l,f<H.r.iI 1,0:1I,812.17 ·",ii;.lii·!ii· J.I.I/.r;.1,~lO.m

7,8"1,~JI.02

70.251.11 43.;' 7,tn. 40 J:I, liI8.&1 B.37Ii.700.IO 

-............ 

............. 74,0411.08 

2...~, 1211,:11 

8,420.41 

... ·4;il7i;·8.j· 

2801,2'J 

1,O'lO. l!l!l, 41 1~,jI47, 1'-14,:l.~

J73,O.'>.l, 8.~

82,2['8,99 fltIR,O'J,1.31 B,170.SIl • 10,GM.ll(lt,. ~I

2S2,4M.IYI ............... 1, 1~7, ,>111. OC. 

............... 13,M7.AA ............... H2•.'>H.M 

............. -.. 70C1,121.32 3,2~1. 74 3,~21, 770, M 

............... 8,277.21 (lI1.1lO 11\1.000.80 

4.3\'7..11 .. ...... , .... 1r>.m8.21 43.FH ' •.';'12, ,8 ............. "~.880-~7

.>3,230.20 ............... 320\,4&1.QI 

. , 

'.. :;;';.-:;r~~i~···································· 52,410.1';2 2,73-1.62 36,51\4.36 36:l.5~ •...•...••• " •• 

47.30 4ll,~!;2. 40
 

24,r"\I_'!O
 

62.3O'J.48
 ,

• 

12, 18~. 52 

13:>,75.';.55 "' l,ill3.56 

" " 

6,221.23 

............... ...............
 144.58 

251. 24

' 

"'" 

.'iI1.'1,Ir.:l, [II! 

8.5i5,4;17_10 

a.710.~70.07

~.4m,~71.31

ro-l~.~fJO.Q2

7",m,M'J,2\1 

R~, Iril, 6~

".271,1'1-15. 7 -1!l-l,41l7,51 

100, 2~8. ~5

J,(I~S.OII;_l1

lIO,();!. 7·1 

r., 1(,8. 4~

:~1.212. 71 200.01ll.!>O 

11. !17[,.31 

",3~7. 2,1 

ZiO,IIiJ,O.', 

(;,012.(1') fl7Q_~

2,r~15.JII

2:1.~. ~~

111,D71.113 

2,100, SIl 

1,2.·;],74 

2'5, ~.~

51;.1\, 

5.27iUlfi 

JO.811_ 17 

72,155.54 

491, 11'l3, 31 

",C,29,112.12 

2,831,136.52 

3,321,27(;.93 

~!l3,432.01

5,0r.O,SI2.23 

74,030.52 

4,277,,189.87 

418,f>.50,fl8 

2,t,2S'J.U1 

I, 230, 2~2, 62 

42, 2,;~. 97 

1.20.';110 

4:1.271. 41 1~,H8.67

,--~

fft:'i.':!'Y:,.,;....:.:.. : :::::: : ::::::::::::::::: 21st New York 

t

,

D0Jr ,. p,__."n"_'. <. 00 p:=,:,""""

~. ,........... 

yomm~

Pbll!PPln~i:;'i,mdS""···· .....• 

e.m2/! iJ'),ll22.91

13'gf;~~ 18,:r.I,::~ 9,~;m~ ··n;-Ms"iil· ··2:~io;m:n;;· 121 I~ ....&00; 72:3: ..'" 00· l'(I,217.1(1 13,209.~1)Ij ro,I!l7.orn.83 ri'lM:~ 1:·~ltr 321,920.05 2,911.82 . 72.:30. 00 2,917.116 l,m,GI9_M C1.r....... 79 .............. : 309.44~. Btl
 

44,91&82 1,315.738.02 ,···....i72.'7S· 76, UIO. 00 2.41~.8(n.B2 53, ll92.lXl M.O:n 39

216.()j1.00 ······i;m:M· 5,051,1110.98 93,303. i4 977,709_:\.j 1[03,WJ.ro ···..·4;:iSS:OS· ::mii~ '~:~I ;:~;~~,;;~~:j!~~ I.OS1.m.20 HiS,013. ill 

ll&'l,45f1.63 31,05.1. 61 12,M2,S2R40 lOO,959.7J 

129,H4.79 ~,Inm

6,Il35.roo.OO 2ll,ml.77 

148,340.113 3,248.41 

OO':r1.B-t 4O'l.OB 1.15................ 

5 ~i~·~19.22 1,7113.00 , • ,'U8 108,34(1.14

923,003,33 CS7.75 27f1,381.1O 2,0fI9,45 

2,4(JS.fl9~,r;) 1,74.';'(\4 

1,12",813,20 1,304.29 51~,8-1O'14 2.R40.M M.13!l.1lIl S,fl2r,l:,; 

117,733.5-1 15,71KOO 

0,835.15 &to. 29 

3.635.1iO 3.13~,[o-l3.40 3Sfi,MI.!i5 1.9801.113 1. .'5GB,ZM,1l'il 820,500.65 74 160 01 49,6.'\3. Si 10,612,374.73 ,. . .	 1,000,S1lll.m I,UQ,652_IO ·..··40;4«.. 00· f,j.226.68 2.991.40 704.13	 2~,5Il6,9M-05 2(j,W,OO 27.50 2~5.3,11. 50 139,mll. 14 12.!itl5,3J J1,9~.!IM.OO 3,606.3S!U7 .. ······691;..00· 1,565,oM:GG 95.650.72 2.14 .. fi3. ((}l. 8ll 437,3.1 31l.fI')J.1S 32,040.17 .08 .•....••• , . 20.200. 91 ............... 1~~,7j5.e8 173.11	 12.76 • 93,ost.OO l'1,1.'17.91 569.902,38 101.34 . ..•....·siil..i19· 4~,9.'>8.27 1,2113,483,00 5,249,949.90 14,346,00 1,481.f195.89
 

i5,';.'r05.C,2
 417,261.21 1,442.30 12,mO;,100. 72 

19,6.16. 8'.l 194,AA2.30 ·······9i..:i4· ·· ··i..Oj·	 225.00 1,700,2l~.'R

12,4M. Sl &17.70 48'J, 723, 1( 2,o.m,I50.33 7,J97.00 .. lr.,W5_S9 213.00 4,521,172.45 itfl,Hi.'>.22 285.119 . M2,645.00 10,577.~g ............... 1.1'411,13,1.39
 i,242.42.... 1~2,li~,~ 51,900,116 5OO.GI ..• ·iM:Oj·	 4.20 1,2.'\",7~2,2.0;

23,O~_4Q 4,175.02 174,7'29_ 30 118,42-1.~ 203 81 38Il.51~.20 1,f,78,08 6.16.277. 58 4,71\0.73 140.119 "480::i2' 3,19t.0S- 237.51 18,401.20 

To !. : ::::::::::::::::::: ·r·;;i;,;':;;"'i·;'·:i;;;,,;':;;;;"1"";~;~:i;"'i'·~:i~i;~·;~;· ':1"·;;i;~:,i,·~i';:~i'.;;;.~;:'·:I';.;.,i;':;~",Ii·~;~;'.,;,·1':',;':",,' ··c:.,·~,,'c:",'·,·I·:·'~i· ,;;i;';;.·~i',;;:",0· ."J.'.,;,;'~"';;.'~,,~:.,:00"·,·I·:·:;~:··:::~';::'oo:,:.:,:,

•
 
r
 

,• T.H'~E 1

r 

, 

~,

DiStrldl;. 

, 

, 

AlJOOrn.!l.• _~rUona.. _
 Arkllns",... __ ..
 

1st Cfllifornia. 

till Cfllif,.rnill. 

Colorndo. _ ~{,nn""ti·;tll.
 

\I~lawaro_
 

llorid~.

Georgia. 

lbwaii.

, 

.<	 ]~~ho

1st llJinol<. 

Stlt Illinois. _ ,	 Indlarul 

Towa. _

t
 K:msn, ...
 J{eutucky ,	 ",­ L-oulsllml. 

Maino . MarylalliL . 

ll....'SflrhllSctt~

ut ~lIe.hig.n.. 4th Mktig>\n. 

Minneso:3..
 Mi",i>.<;jrpi.


l<t Missouri.
 

tlll MI".:m,i. ~onl~m.

• 

Ina, ilY CilLLEC'l'101'O DIHT1U(,...."-----{:outi"ued 

1.;1•. ' 

I Tn'lmbbl Y",iru'-.lnlond, weekly pal'_ a",1 or<:'; on 

mcntpJan,not eaet~lorrmr- On ",ch UOO oyec '$:,00. 40 tiona) pqrt 01 err r"elion,'] f>i'r rent o/forst pmmi"rn. I P3rt of fu,C<', of w~,k),' pro-- r~DL

polic}', S ,"'nt· minm {,r W 

I)('r ""nt (If I\"t 

mont-hi)' PMmium. 

f\n,'),;;."G ~IOI ,,r; '2. Iw. ,\9 ~,407. ;-~ \,:;20,04 

\9,8Sfi.34 1·15 739.8i 

1~.~9I.fJl 059, if>l.OI 

_1,"27.43 31l:;.40 ~,":Jl.42

U,~~ 3_ ,<'79. ,I~ 1'.0,"',01 Eor' c,(j() f~ ~5,oj:>·,. "'0 793, 1I0 04 ,~:8.~;j' OJ 

1,f,77.21 'f,"fi~,-4:i" J,r~~:~ci w 972.05 15,GOO. P4 17<4,'>l.O8 .4~ • ij. roo. 75 

~,ff~'. O~

Cisualty; On ~a(!' $1 or 1",<,­

tl:nml part 0/ Total. 

I-'~minm, 1
 cent.
 

j~r', ,.~" H ~:22;', 70 

3,O~~.~~

SI3,~~

ZlJ,"2.6~

Zl,~,~ .. , r,n,731.()2 

~3,4R~1'l' ]~l. 95G.I~

4 ~, (;11. 75 8g:~g~ ~,3;~.3.'>l.51

7, [lffi.05 'r,9'-2i' 1~,8W.~l\

00,1,00. ,,2 ~,~.1~2. "n ',23. f,2 7, :'J3.S5 ;;,~17,9~

m,400.~i

28,743.32 ~~,~~. --'i;~~;~~n~' "jii2;i~2:00'

22,082. r>6 2,(}l~,"GO.3,i1lO, 3G..I. V2 

;.U~U~ 4;512:~5

1,7rtl.~2

~:4f>5. o~ ~J.(Jl5. 93 ~;i~~: l~ 1n5,lij2..~i

3~~.29B.1'Il

2o.',O~~. 12 17. ~7n. :1,) 

:',(1,i77.44

Ii,n;;. 93 

14,149.17 

··";;.iiii,rll 

6,999,81 

·· .. ·35;705:;.i· 

2~:~:lJ

fj~,~U:

:J.'J:3.1~, 7i 

~,I>1).j, ~"

~;~~iW 733·3.~

l23,989.75 

">7, I;.~.~.

3~,r,c.:l. S1 10-1 283. lG 

9: l7G.1l 

OOi.liB.to 

j}~~:U ' ">fl.:lfj 

4Zl,10'J.(lf,

.,.. 13~. r.:l 

22.~. 333. 29 

H,~g~

400, illt. 84 

151, ,1'141 

\, In.,.. 

1159,"0'.SO

'Z>H.Il%.lf.? 2,~33.85

~~ [[)I r~

~; i48. R:l l,~~~:;z 1tl5 8i5.48 

, 130. Zl 

13 48.~.~B

1;0J0.n2 2jg,,~U~ 'rJ5.312.iJ8 G, 200. ,4 6(",,738.55 5O,0'l8. PI 27i,310.91, G:,,2.~7.73

1I,OO.,l!; 4~ ren.41 

1:~2J.87 f1;m:~ 1f'1, !'<l!i. 91, H,1j!l,0l 

_.~--

5!l,f,("~~7 19l.3S.~.M

1,nn.'" 2,142.59 CN,050.17 34,413.2S 6.;' 078. 87 ~g, 492.::1;, BGl,167..~2 2'lr.4,; ~,lll.i9 2-'>7.37 1,\ !I'n.17 637.Ul4·~O 5,2'i~:516,97 1,1&U;n SO, 410. 53 27,31l!l.a~

2,m.76 ;6.~2G.47 Q•
 2~; 91G. 72 ~, illS. O~ lZ",Coi'ii.92 i8. \'1 n,009.1lO 12,029,98 2(),~, 001. fI4 " 0 Si·50 1~,290.67 7, 5i4. 79 

1,770fl 3.\35(1.16 "
 86,3:12.(\8 150,90 0 12,rlO.7I 2,~16. O~ 16,[1,%,93 12B,9H.3.~ n9,054.29 65.00 Jr,,~1.35 12,8i~.~7 m 

•

•

n

m,09~,33 " 

3,353.C'L 11~,31f,.22 1l,004.38 l3,9i1.i5 0 310..05 13.071. ]2 Z 18,001. 74 1:16,110.&.\ fo3,620.Sg m,l9UlO 1,2G7. H " 16,362,51 " 437. so to, f>G.~. 03 ,

0

15,650.05' lIS,m5. 'lJ 3,m.BO , ·· .. ··:i;,iici."O:i· 51,378.60 6.r.r,(l.05 10,607.00 3~,(IJ7.45 ~~,O:;O,12 [;j 3W,1ltl 2,719.S7 ­ .. ........­ " ~,\':n,r.97.5f, IS,421,7.)1.01 

"-

Iro,O'>I 2.'. G,0.'3.3-1 25,104. GO ~21. 20 1.'i.~. ~'7 2, 14k. 17 

~,~:~~ ....i;75i92 57,613. 9~

28,M!. 7~ 485.3~1. 99 153,218.10 11'3,015.08 2, I)(l(\. 9~

"sS:i. I, TZ;.llJ 9(l>i, ;oj " 13. 2H. 87 1,~~~,'500.14 226, i17. " 2,667,291. 9l) 2S6.74 . , ,­ ' 76,9f>5.13 1O.1l6O.42 4~,M6.ro 9,.';21).42 ""'-'fJ;&S2'-i~ 10,693.54 ~;,3~1. 50 25, 7{", 29 7, rm. 35 

'-23;655'-47' 5.353.52 15..\ 778.15 14,440. OJ 102.32 19,136.85 20,.:.00.14 ~ol. r,7 4,473.26 16,~Jj,53 2,0, 67,f>35.94 1O.~.\2. J.J ·i;:ii2.-itj· l,r,11.07 4,526. SS u,OOI.OO 253,900.30 ~,459. 90 341,749.71 3,37g. i9 ··· .. ··3,103.42 13,146.56 50,006. N 154,08~.1'(I 17, ir>(l. 77 .. ·i;9iI.-S:i' OJ,2l'Jl./H ~, ll·~. 49 18,87l.0S 5,323,84 654.80 6,781. ro >l--\,~1~.~ 1l2,371.b8 J,3;ll. 4~ '13,729.41 W,m.95 7!l, 9W. 85 1l,3H.05 J2~'97 3,G~.O~ JO, 71& 72 

i2;i17i1:ii ~,OO8. ~1 30;SS4.25 Zl, If,1. II 3,~74.80

'·"i;iiii.92 ~,OO 23,32S.95 Zl,6n 70 

2'J~:gg:~ Too' .1,M4.77 

1:l3,41~.39 2,~IJZ.gl

5,3110,9('.(1.75 1,156,979.i5 7,g8f,,10.-'.95 

" _ .. , - . 

.. _­ _ . 

.':... 

- _­ . 

... , .....

........,---­ _­ . 

............. _­ _--­ . 

Nebl"llShl••. "'evada... _.... N~w ROIDPSll1,a. 1St r'BW Jers~r, .. 

5th New Jersey•• NOWMe.>;]oo •.... jst"·OwYork .. 2dN.w¥orlr... 

!flh No" York 21rt New York 2SthNew¥orl<.. North Cflrolina. North D~kot~_ l,t Ohl~,

IllthOhi._. 

11th UhIo .. 18th Ohio-. 

·Okhhoma... __ .. 

l~"f~;Yi~Mii.i:. l:ltb ;"elL1.Syh'lUlls•• 

Zld r1::tmylvanla.. RhOde Island-. __ ... South C...ol1na .. Sooth Dakolv. T'nfI""""_ Te,,"<1 •••.• 

Umh. __ . Vermont... 

2d \'ir~tnl8 ... 61h Virgl.ia. WftSh.i.Ii~!on.. WllSt Virginia. Wl"OOn.,in 

Wyoming... Phllil'p1rla Island•. 

TotaL _ . 

• '" -> 
TABLE l.-RECEIPTS FROll{ SPECIFIC SOUilCES.;I.' INTJ:R:N AI. RI>VENUE, FISCA.L YEW ENDED JUNE 30, 1!J20, DY COLLECTION DIS'rRICTS-ConiillOod. '"

00 

L 

r 

I . llLlnl;ng Plrk 

FlM,o<, Illnnis O'h ._ ~r~3""8'" Firr>lml', 11",1 knives, >\ut-Omoblln , ~~ au..... e",sori", e<lr O'b'fl8S, rackctS8nd ChCWlllg Came.....', ClIndy, 8bell",~w" bov;i~ do,ggers lru(,k~and m,b,lcsl\lld 8 lonwhile phonograPhs, :;porting gUill, !>cq' to por wa!:':m", motor 5perce,,~, 10 per knl""', Ole, eye)cs, ~,',n 'nor" clc., ~pcr 1i>ods,1O cent. e""c. COM. 10 pcr 100 per ;ipercOIH. 1"'" O<)lli. < cce;it:' eont. per cent "cn~ "Q~t

Alabama: •••••••..•. _•. $5,80\1.52 $785.50 $1,251.63 Ill.59.. $11.,';9... !\;.55 .•,.,.I::· ..... Ariwn . 3,362.1 278.25. ,;'~ ' . Z9.;,52E-44 Jl,31C.;» ........
 

,,"'" ~.'.' :A,rh"'n-< . lD,aro.~ 721. '1. ····~i.; ·····.. ···7..37.:·::·:::::.. .....::: :.......... .. .3.\ :l5,<l"'.{l.L....... .,.~ ",;'&1
 1st Cnlifomi:o . M,a-l7.72 :l'J !!2[,. 24 117,fiM.~ I'll 00 ~~,131.~1 6,'"''''W,_ • 390.48 49-1, 6O~. ~2 f2,1, g.'f). J3 -'"U ""
 

~th ClIlifornl>. ....••.... 109,1117.98 61);445. 8il 77,';,783.7\ 1~,352 72 2,880 014 I,9ti3.52 'ii~08 .. 69 4O-l,53Y.3ti ..",,_...... 6.23 ...
 

{'''dorade ..
 8,73il-.37 3,51)7.96 2ll5,02R.25 2,30g 79 4,933 00 . I78.53G.13"." .. " .... "........ I.M 

ConnertiPUt . 36,76.... \15 ~17,085.66 ),0i;0,0(/,.(4 .~,~5f,!i36.b'7 226,231.4<>... . . 113,(lfl\.f(\l 30<;4,4Z4.07 .,618.43 "" 

Polo..-"",.•. &51. 4, .. 1"t<.74 ]1.5<l 1,729.\18 2,1NIl..'if)........... 5.(,5 S,~~ IQ ••:""." . 

],'lori<1&..... 2,OTl.43 :.. ··5~.. :iO ~r,\'93 526.78 39.65 181.05 301.9-1 911.62 7,3\)';'32 ~4,1~ . 

G""r~Ja__ .• 16,47>'1.45 ~1,5O'l,48 G8,II.'iLlO· l;,S.Q4.0., -. . .31O,1l~.S7 ....•••....: . 

lIaweii ••... 675. lI:J 652.13 G,91l.-I2............ . .
 

wo. W ~~.. n ~:~ ~~.. ~::::.: ----.......... 2..55 Idaho . :J(1,1~~,~' ".
 e 1,0V,.!3 1"I'l.JT,r,'9.&l 1,ii5,3~'t2' z,~;8,7W.1U 00:",%2.O"i 56l,m.ii··i;2:Qii.·f·"ii;.<ri::5; 2,\;r.j,~r!.7j ~.J4 Ill. 60
 

Sth 1lIinoi"
 

1.'1 Wiwlis.. I,001,~.:; 19,330.84 1l'J,fot5, l'l) M,2~~ 20 51,728.87 100.7;;... ';'09 101;701.(;4 3f8,g8S.45 •....•.•••
 

lndi~n3 ...•
 1,62",2~1.37 ii, 815, 23R. 4~ 1,461,1)(\92 40;,tJ27.18 "44,SCJ6.20 •..wi..:i1::::::::::: . 221,Sn97 " ..••......•..•••••...•.
 

Ie""'I..••••. ,
 4R,2il7.90 4R,8-l0.62 31~,433.03 12,477.~2 23,039.46 ..as........... 23.24 393, 5S~ ..<;r, 13. OJ is. OS
 lean,",.... ..36,39;;' 78 1',10017 AA,~~:.:'7 ." . KIlll!H('kr__ 45, U;" lO 13i,PM.2-f ~;;~iJ.: ~~ (1".l;g~: ~.~ 32,9'ii-?~ .;..~:.oM·47··· "i4.i:i2 ::::::::::: 91,"10.!l7 1.41 ......••.. Lou['hll~._ 22,245. 7' 1,520.56 6,21!2.22 5.16 1~3·;1 &,8.£l . 17<>, 5~~ . .'0/I 4M.Ol ••.••••••••.
 

M&lno_ •••••
 550.47 61. 39 747.97 ~,970.85 27,973.66 \Ill 8S • 75,814.82 ". 

·:Maryland ....••........ 14,130.•0 1;', 18S. 98 ,';1,3W r.~ 30,771.13 1,811.19 ),~R8:t15 ••· ....i;:.jii ····· ..i.. i~ 510,05021 69.I~ 87.94 1t1ae'e~hu~tt•.. : •••.... &1,400. SO 365,924.00 ;,U5'J,9f;~.67 3'<:;,H9.R1 23.Q,1IOR.31 ',CI2.7~ 109.00 lfl,!lOl.Gl 3,185,.',2'.\17 59~,;77.S.'; 819.05 J<! }U~higtln . 0,713,100. IS 4~,111,Y.H.2.'i ~,T51, 129 78 m, l'k'i. ill 26,()oYl. ~1 U19. W.. g;.5.~ lt~.c.sr"n; ';,70;1.0'1 •• 

fth Michigml..•......•• lM,oro. 7S lJ9,f,()~, 41 142,2(01. 44 2-'00,129. 8l! 51,48\1. ~·l ••• ·2.75 l. JO 4-l,4M.40........... :,&59,29 &5-1.48 Minn~.ota . 43,lW.Qj· ~S,W3. 7R 98,39-'.14 4~,370.8' 1l,ldo.~S g~.";2 11.291'l.73 . 3.G7,On 77............. 43.43 .. · Mis..."ippL•.........• 4,100.72 76.5; ~.I,s:.I,. 4~ .. . 

1st MI"l'ourl. . 144,gj~.~ ~Ol.OO5. 67 336, m: ~~ .....ii;:&iii: ioi .iii:o7i:i;il ••...~: 4.j,i" ir7 i 7~' 00 ..,;~; :mj:.ji P53,"',I.3Jl... )7~.56 47.03 

8/lt )l15'Our~ .. 1~,2~;; :n,m, 67 1l3,6M.'n 7,15-\.29 3,o.;7.2~ 1.182..101 .. 41O,17.1.~8 . 

Montuna . 287.12 12.04 417.38.. .10........... .15, 15,10:',74 .15 ..
 "00 

Nobrosk" . 75,468. 79 53,.>3943 IOt,~oil.27 . 

Neva~'I •••••••......• _. I. 3:1 •• _• 8'.l, 7~: t~UL. 1,287.;17 _.~.:. '.~: ".~.I':. :. :. :.:.:.:. :.:.:.:. ... 5O'j. 5!l 1,57".1S . . New HlIJllwhite . 1~,8f,~. ~4 J ,407.'41 16,20,\<>:> 48,~.•;.~__. .. .
 1st New Jc"oy ..
 4,723.43 [()5, 'lOO. S';
 

5th Now .Tersey.
 85, 7~(l, 7B 1~,S17.3R 443,0"1~,90 2,NI,1'l.J7.2Q 3.'.32:;3~ 12,02.:...:.·~.I·.···.·.·.".•i.:.OO.·.·.. J:~~ 4~:~~t: ¥:: :'::::i~,:~ ·····~r~ ::::~~:~ 1,4ro,s.~n~ 8:17,309,.';3 Now 1[0"'100 . 171t50 n, 737. OS ... 1st Nrw yo'k _ (4.713';.46 128•.>30.40 567,200. 71i .••.•.iii;';i:i"'.....:i: 7~: iii .. ~~. ,',,"4. rol 81. 57 .....~E9: 00 nS,625, 67 ..~;r>j5·771·· ...'32:00 "'ioi:35 

'.',~'.,".wy~~:.·.·.··.·..·.·.·.·ll,;;~.'.Hl. ~21 ~,.'!7I.J!;7. 1~1 ~,#4, I:'~. IW I ..,',~ ??, "1 ,., "> " 21" " ,'u' 24,,;(}.).49 14.07S.t4! 71,262.00' "" ......,., ''''',~ .,." 31~.2~771 "AA7.•71 \,'>20~h '857.16 ~,301.76 'I J','ew {ork......... 12", fJoJ5.on 1"."'11,035. n2 H1.1,031. [1.1' 4M,'zrs:~ 1~~.,~. 49,M9.25 __ .,....... 281)8 H21.1r,
 28[hN~wYork....... 725,13''7.15 1,007.660.01 m5.a».~' ,. • ..• 102.01 2".3.'i7.42 9,,';O~.1t1
 130.00 NnrlhCflrolin.1-. 39~~' 73 ".. '1'0"5.&11 ~,gRI.4n 2',~.'i!l.s.> 77';,013.05 Y\>.0:tJ.92 N0I1I,llal"IIl..::. ,.,. O-!.~C 88,3'~.,.IS IP,Wt~ 3<).,11 3, ?'8. 'JJ --..... Sll.76 l<t i)hio........ .. 1~' ~g ~r .. ......... ~I, 15 21. 8> . I~ ..
 - . .N. IOlhOhJo :.:. 284'Sl9':\4 3 4113,82ll.1. 516,5~1.1l6 1 2'19,os.1.30 167,7n8.1J(] ~, 37S- 7'! ~,07B. 73 11111 O.',;e •. , .. ,339.210.37 939,4(;1.69 11,241 44 1.!l3O.50 ~611. 3t>'i.1!l _ " . • 16,051. 07 2,l~, 969. 7S 2SI. ~9.). 59 ~, Q~ On 2.3.~2. 2~ 14.f.1
 

g;IHOhiO 701,5;,0.04 1,,';, ',"'58..">1 IR,93~,mj.;~ ~'-"~.~'" W,577.IO
 O~!~.':.,::m.~....... 23, 114. ~g 40 321.!IU 42,30'1.!l-l.. 1~7. ~1. 3ll,~.lj2 Il, .Iin. i2
 ~ij, \133. r.<t " u . J7R. 11 4"5421 "',,~OO 'nn"" 14~.~7 .. 21.47
 l~tJ'rnn'\"iv;ilij::::::: . 445;RI2:a4 Zli"OM:32 1.15i'.i~;;-.•. ~~ 2,256.10' M.32 0251
 . 121h Prmi,!h'anl1..... 48203 03' '-" 22g,I'3.'i.9S 11,786.01 28,912.30 1~3. 57 2,5In.10 2MI·en1lS?'"Ullla...... 64'Il3"',~ nlO.··~I·!U 57,73~.87 32,HIB.9'; 98.1'0 ..... ~18

J(hwl II " .. " ~""~.",, AAq.4r~..'tl 21l,n"'.M R.J4,'1.9 ).'.,"••' n S,tn".......... 955.21 J,Z;r,.17 13,1100.08 " , "ili:fii 21ii.m
 ~n,,!1\ Carolina .•••..... 89,(14,';.59 12,712. 26 ~,311 98 2,653.~1 . 5.15 22.21
 ~m"IID"kOta.:::: · I,P54.32 202.:l<l 5,7f>1.49 30\100 .
 

T~;.~~:.:::::. 25, J,,1. 71 4;107.31 :l<l,7r» 00 ···782..···········..· . 12.20 .. '"
 

V>b f,(J,486.114 26,1;3.<>3 61,KlIJ.01I ~, -l'~~ .. :····itii..ii 7,0~S..'i4 ". t '1~.2r, 139.f\:l 2,MI;g. (... $",30 •.. y~rrrn,.,~qt..: -.... 3(;,34 21.08 1,63687 •..i ..··.... 1011.1.'\. .. ~ti ,gln\,' ,,~, o~ '" .,', ,~ '" • , ,~.207.39 7,~~(H2 22 fith\,' b·········· ,,V".", '~,"" LV ',","4'97 10,396.1i3 1,.79aJ " ..

W~'hin~~'r",,:..::::::: ::: ~~,OB[I. 39 00(1 £2 077.64 7,300,.">1 15 ,',0 ...~~:~::~ : , ~~,~,t \'/rgtlli.I....... ,200.fll' 1;,171l93 31,g'J7.~ 16&39 3'3 Ij'I
 2J!.f>7 

382.09 

933.00 ~Ji~·i~~~:i.::: 313.•8 ....~:~J~!~~ ..~:~~:~~~I .. ~:~~:~?:~; ~:~~:~~~:~. «;;7~i~:: Total .... L(,~71,4~.~2 "(;,3e.,S14.2~1.".'M.513.;O ,. '.." ,n. An • ~" ,., 

, , . I ~o,' ~,,,,,,,.1i3 4,G44,793.45 15,!t'l5.67 4,11~.7n '","" ,'~""" ",""', , .HOI 1,1:M,943.31 870.212.11 -16903 fiBI no .,'_' 

.
 

0> 

o 

,-~

J
 
:_ , , 

rABLE L--RF.o:.:~Il'T8FROM Sf'ECll'IC SOUUCF,S OJ' J"-1'ER:-lAL H.t;VE.'IUF., FISCAL YF.A~ ENIlED JUNE 30,1920, BY COLLECTION" DISTRICTs-Continued. 

E::Willf' Inx<$ (lIUIn"r"",turers)-O:JIItluued. 

Emp1<.y· ISlot "",ire 

eignr Or vending Motion-' ·1 ment of I 1Ii'<"Iltl­ Dl,lrit!l8. Portablo Lirtry· I IIuntln~ y"",hts, Artie)e. Tollet soops, picture films chlldlahor, nc<JUS Ther","~ ciga"'tle and elooLtic and livery ~arlneHL", madeo!lm, mol-or· d~., leased, Mthe (RO\'OIlUe botlle',etr holders ""i,hrng f"",,_ I ~t~., hoots,ete., 3 per cent. oftho ,..,ntal, "-"tiro net J\ct ot 5 por c<'nt. nnd ,,11'0", machi"e" iQg~~.~tJ;(. 10 p"r Vl"lt. aper lQll"r<;l'n1.. ('<'Ht. IOI'.rc<nl. 5 per renl.. "refits, 1917). llIperre,lt. 5"ndlO IOporwnt. per oonl.. 

",,00 11,273.51 ilib>.Wll.. -........ ..
 MIUlua...... .H ...pili: [0 -'$7:95' 1,:I:lD.7l $270.66 Ar.~D'as.__ •.. .... 'r 1'1 ra!iromia.. 10,32 "'jili::i3" ·iii5:2.~- ----~14i:iil· f2o.&5 "ioi;;iliii,ii" l[,S",35 1.113.13 25,253.81 

14.14 1,3U'.78 47,133. (l2 (j.j7.1j(l 1, 9:.0 [>Il 5,8.)8 98 21,!l!l1:~ \th Calil""li~.. 56.72 09.98 4,;7£.,,7 4l~.2' 6,501.58 rolorOOo •... ...8;2i9: (0;, .;;: B8i:02' 57.00 8,6(11.57 953.6'; 49, 7(',4_~7 .'\14. 90 9,500.3. :>onnectku\. 5 81 ~59.64

Florida.. 15,1l'l 273.65 Zl~ 19 Delaware.. 399,04 75.M ~.~ 2.7A 

12,OIl:J,GO J,02"2.28 

Goo,gl$ ..•. .••1••~: s. ".1 '00••"'.M. •• 1. 7~5.1)8 21>,70 86,7S2.M "i:ii:G~

1IS-13 5,864.02 1.:;19 nB""U HAIi 4~.59 00.35 IdahD.... 12. :m 2,778. 88 12" 2~,200,09 ·:i.30;i5i,:i~ IH,142.25 al,ro~."7

8Ul Illinok. ... 819.61 ,. '" 978. B~ I'tlllinois,. ::: ·····.-·:-Ts·I···i;413..% --s:~1~:i8' .'28;S30: i;.i· "i~;(j~i 03,6J9.6.'> 702,935.14 "' 1,188,41 34. G5 :l39. 59 

[ndiana. tr.!1, ij.·i+. 43 7, 820. Sf. 3,89+. 41 6. +00. 72 

lowa ... _... .--2;440: oi . ~1,381.80 "6;9'~"ii,' '6:00' "'27:00' 29,~,,,,,~2 5711. ~~ 22, 9~4. 42 12,817.07 9,429.10 'M Illl,007.7J .7.07 Kan'a......
 ·--· ..:83· .--. 'ii;(;.18: ;-i:,' .. r~'(1, 91 0:40' j;iiil,oi-, "~;jii:.i· 2'J'l. &I K<ntucky .. 478.56 27902 ::''-1. Sli 2,013:~4 5,070,16 l.oul3Iana. .. _... _--'. '.00 

4: j~' 5,641.02 76 f<\ 40.89 

Maryland.::::: 

Mtlinp. __ '--"2i~:ii7' H5,69 'i;.jOO: 50' 1~;i~Ui 17,1~1.27 8, ~OL45 34i: 42 ~14,09 54,485.17 

51,',. TI ... 'i;i,:i!o:,' ·"--jiii:;.o' 4,134.019 329,O~2.70 14,()(Il.N 107,1,0.&1 7.1,803.05' iI,933.9B

I,t Michigan ...... Massaohrnett'.... :12,27.1.57 3, 1&1. O~

14. ,:;'1 211,08j,3;, 4, 7ro. liS 10,000. fIJ 15,o1lJ.H 2,')1)3.(16 

5, \>;lg. nr, .. 6, ~~1. 59 7,~21.81 Jj(j2.74 ~2,O+1.~g I, l.',~ 2. 

1.1)6 675.29 W,K. 201.57 Minnesota.... ___ .. 4th Mirl"gan..... 5.3.1 1,9115.~~ 302,7>& 7O' l,'~2. n2 .:8i4:92" -j~,i;83:08· ;,'lII~, T.:t 

I.lksissippl ........
 l,t Mis:souri. .......
 

1,7.;0, OIl 40.02 

'i:i~~:~~' ~I, 790 " ,)0 '-iOO;47~:(o-i' --i:i;8ig:ii6 ... i51::iO 

6th Mts,ou'i...... ...... ......... 5,M,,47 12.50: . 375 Oil ~,ll~.47 , " 727 +~ 11,149.80 3,89,';"12 "ii;f,Qiilli' 64::li' 3,634.7~

Montlma .00 25.00 59-1.15 ........ ...... ...... ...... ..··-·61:,;,;,· ''i,(027:,i'l' 1,330.24 

28,00 ~.170.f"

Nebra.~h 57~,H 2~_~'6G,29 ...... 2,ugj~ 33.35 

New Hampshire. 1st Now Jorsoy... 

Nevnda ..........
 

1l.L,1 4;'lsi: \'.1- ~4, 7GI. 41 .':i:5:ii:~2' 'il:il2' . ""j;:7D 131. 10 18. 13 22.40 "'9:455:00' ~I.w jQ_~'9J.01 .... ·3~i:97· 6.n1 1,8-1Q 67 24,G41.00 15;584, ZI 152,813.67 395. {IO C r 2.1.,U1 5th :'"ClI' Jorse~·.

New Me.~l[-Q . .," [stNew Ye>rk . [I!l7. ~!l 7, ~50. 35 927,3~

ld N~," York.. _",. "ii;2n.98 

M2,S7' 400 reml\'f<;OO . 

17,1?l 69 S96.0}3 

--'''jM:3~'

12,278.78 114,;.75.50 fl.C1U. H '~lb New york .... 18,286.63 5, s:l8.17 006..12 4·1.~4

,l,t /I.·ew York_ ,920,GG 2,205,57. • 2.j;11.45 39. 2~. r£ 

l8Ih N"w York. 6,80n.12 21;4H.\I:" 2,925.27 \,/orth C~fOIina U, ~~. 49 \'/orth Da'~ta.. st Ohio... . 5.6,l~C, l"J ..... -597; 96,~: ~,~,

'--.j;.j;.o.06 G~.~2

llh Ohio. 

Otb Ohio .... 19,80 411. ,,1

.w.Ol\io.. "~;635:oil ···--~B~.-Zi· 12,m:gg ).iQholIla._ . .,0 i;:ii;' .......
 'i85:W' .. ·.. ji;ii~:ii5· ;'1',-~1

~~ef.~~m;'in;.n·i6::: : . IZl,% ~,46.~.22 ~7;.10 ···--i';~.24 1~;:i.7;':7i· 2,370.87' 153,360.0,1 :i:~:(9' 10,622.77 2lb l'enIi~,1YJcia 1,07{1.~5

~d Pennsyhl1ni~. 2(),301l,~0 " 38. 5~ 270 19 21),(,8 ~1,504.75 39.~~ -.'i;ii:iS:5j· lhode Island ... 100.2~ 12. to 3.~<G.'0 16,~H,-l1 lS.12 l~uth Carolina.. Lauth Dakot~ .. 9. _2 14.25 1,25S:~~ I. rC-"ll-< 855,01 76. ,I ·2S;r..1ii:33 2,819. ;1 ]I~h ..... 6,840.47 10.';.71 1,270.31 ···1 llU.25

'ormont. .. ,. "is,i:ii:ici' 1,102.45 iir):ffi' 6.69 d Vir~Jnia... .Ii;; 2.i;..;~ ·----·&5:00 1,373.21 ':::1. 2.21 "S:7~'

~·...<blriglon.. th \'irgjr.1a.. "3:69' >.,.0,'" i;.ji7:i;~·· ·Z8;.'i4i:4~·· -··-·i;ilii.1i, .2,00. 04 ·~~·i:.iG- 19,12-1.9" 

'1'",", VirginIa. , .... -....... IW.1S ~1.~~ 21r,.3~
 27J.29 .:ili. \:lsronsin _ .. __ ..... 9O.0J 27(d2" 88,MS,1t2 13,736.0,1 2H,OOI.5~ l2,D8UI 2,OSl,8!J ~Y<llllillj!:-- . 

"hllipplnehlands. .12 ,. ...... . 21 "''''_c:.-:-'.-:-M-:-+~'''cc+cccc-:-·",-·."n I 48.64
 

ToW .....
 1U,084. 051.",',',,'"';'·,:;'·1:,-,,:,',',,:.'"',+:_~-",: ,,','.'::'~l·~I'_~;:;~:~;-115'J11,~14.24 212,['1>4.7511,Qln,:m,44 4,381,2'lf" II 2,300.20 2,318,688.30 
.
 

It 1.-RI!:C£I!'T6 F.ROUSPEClflC SOURCE" OF ~N'l'I;Il.H'AL RE~·ENUL. F'IIICAL YFAIl. E:<LJI>P JUNIl 30, 1020, ny COLLECTION DIIlTR1CTs-ConLinutd. 

, 

Unle,­ Carpet., Beverng,," menlO<! I'~rrllm"", lrunk~, Soil Opium, ell'illl","lcs,

_.. =<. N.tll/'ll! umbrell(lll, ~, dt!nlls. , '91100111 ~,~ mlll......1 = nr In purt ~nKM" 9.le, onoble Plnylng [J!ll,vt'll, 1ku

pt'IlnUng.,

1llt"ro. Bppnrcl, .....m'rnl a e., mMJdner ~h/io Wl'dl, ol<l.. P<'I' <Lrtl'l"", frnm RJ"l\~rl!>1 "'.10,,", Tol.ol. ek., of ...Ie prlO:O emts <II' Total. per PflCl<, ounre or <IIlfIMh cerool~1 rnI1,el1ll OIO'j per mlo prlN'!, 10 eX0059 I_lion S O"",S, 1.....,.,100 15e""t.. e~.,o IOpercCIn. ofth(l'lc the;roof I ""IMfIl/ reI an, IMreof, or ("",Lion 5Illeplioe, 01",., (I Cont... e!1UmemlM pold, , l~ per .enl. I {'<\[\t. th~'''''/, ""Ie Prl""'l In Ulolnw, I 0"". 1 toot. 10 per cen . 10 per OWl. , - "'e.. w'llJ.i>:!"~.30 !S,l2.j".. Uti8.63 tGM,2..<;z.'ll.. tl:lll,2!".l~~ SI78,rr.7.S!l 1351,1M.(15 r.:Il,6l'i1.00 .... '­..... t-~3s..{, Z'O,&I(\_~ 12.\ .51 ~l,\'lI2.H '2.\,3 al,~n,~ ;]7,11().M 83,2'8.14 IM,M7," sM•••.•• ' . ... 1l1.~~.~ 1.025,20 li!7.7 72.150 161.3U.61 (3 ~2112~'(~2.tl 146.106,M 375,132.1>1 691,572,31

Ilfornill . 800,510. S5 2,4M,G39,1IO 

Illomia . 1S5,lm. 327,1>~.'.': 5,2(;9.19 3,659.00 U391 1,300.200 2'} (6,33-1.21 7l3,C9!,).; &19,~.08

91,1Sl!.§1 130.01~.ti lO,lI35.12 (26.00 3975 1,6>l2,27633 M,ser; 2( 5.1.1,74;.:~ M.1,mO.33 1l21,347.SO 1,911,161.2,\

,jo . 32\.5;9.85 ll-I5,6S0.64 

<;'IJeul .. 164,J6iil-': 94.W!.;;'i 3,S02.:J4 1,(61.60 J 2J 679,9$7 (5 9,146 "'" l07,OO;.~: Zl6.7I11.00 259,359. 1r,1,2Sfl.~01 2,02'J.1l'2.. (99, 7,9'1'),6(0&:1 1,37JH 138,7~.:. 3d.~~ 425,3,1.95 081.16S.10 .......... .'
 22 ~'lt Il,en 11U 11 ~\ Ll,6f<Q ~I 2,016 ~91 11l.\IW.M 1.(1,~.~; (,1,~.1 IH,!>\l3,fA1 c

, B . 211,1i(I().57 618,61(,10

la .. 2fl;rJ:&l 9I~~~' I•.m:~ :::.:. 287 1,~~;rii~····i:i73.i1 ~;~~ ~;fi~:~ 109,317.09 I, 3--l5, (),')j. 73 

11.. . 78,2liS.01 117,511.52 

3,19S&I 10,3,;3.\12 ,_",','.~.....•.•,...,.:.~.. 1 25 6S,170l>.~ 11$ 47 (3,879.27. m,ISIi,H 

11.00 (3,158.42 2.63 4,116.88 142'l 62.31224 1,027.811 14,4-H.(1 42,1W.20 

lJ.l,Sli5.23 '2l7.~23.ao ;u,jiS.':::::" 1,849.&I9.e.5 7U,~39.31.., "', 0"' 3.000 \l'I IS,M",440 2-1 M,I»! 20 1,426,100.37 2,201,MI,'lO 1.((IJ,r.~.12 5,3Ig,220.91 m(>!s •• _ •.• _. 15,;,70113 UQ,IU.60 2:!.20 156.VIi 71 m 1,066,S07 I 67 72 1(9,87~.6J 2-1lI.1fl$.r,o 477,497.10 1,0I6,lW.5-l

I"ll, 5:'6. 10 l.m,nS.is 

21,000.29 168,9::.2,01 t.S70.:I-] JJ~ 30 I,H6,m~; 4,IOS Il2 313,1l~.~ .4;S;0!!2.&J ...........
 2;9,015.54 HO, 'lO3. 00 4~.;::" 3O,0t2.08 3,019 65 10.353.3-16 M 129 OS 290.778 B\1 410 1X\'2, 20 !>SO, 022. 09 1,447.873.0S 

Il..... (i,J0054 ,It:" 293.39038 .60 UI3,;~.r. m,76S.25 4Sll,042.ltl ),002,100.31 ,erv ::::::" "'32i:6~75 :m:~:37 "'i:0Ig,;2 is:40 300.3-1 1,611'3O.'!.tl· 1,000,2S 1<2,277.21 221.MI.63 3g,; 512 05 ll5O, f>l6.17 ~.. .. 1'9.~53 K" 3T..1U.6S 2-:31.61 W,l.<I. ~.I~ 11S.4~;~ 2,1r.'l.41 :lli1.&n.U 3OO.ro1.10 312:~·.~~ il63,33lI.5~

....... ... 2,m2 25 t7.Il"l').8G 6,m.:;., 14.16 H. IIlO.SIO.~ 627.81 31,2.SI.22 1l0.l>.~.2-t
 I~,oo;.::-;: M~, 9OS.49 

lIDd........ 3&l,~ C>l 2.'J'J,ISO.6 097.S9 19.(11 t1,6'27.1~' 1,$16,071.00 23,3!.~.1l6 409,IH.06 li89.3.6.Zl. lIZi,mS.79 l,m.7M.WI cbu!IE'tts... 316,5ll3.09 7~0,U56.05 5,~91.25 n.&! 2,m.01' 11,417,405.5\1 46.516.00 1l64,C>l2.0!' 1,3OO,200.1i5 1,189,231.00 3.roJ,IIl5.81 ehll'1D-... GOJ,M;.5' 365.301../19 10,416.6$ .... , ... ,.... 16.3-llR4& fI.~.III1i.J:ll).{W 3,1M.617 515.l':lg.13 7G2.371.31 1&1,912,21 2,2<17,222.4Q 

W,lli9..... 472,007.91 ~~::. ~;:'D:~;~-"2W;~:B "'i:i>Ot:Oi" "219:3: 6.~:~ trJ;k~~Jl·"·3;m.u ~:;~:~ m:~:~ 45-1.210.1 1.4!>2,01~9~

sippi....... 39. 33f.B9l!.i 3.:m.62. ...;,;.; ....:-;.. ~.:::: 351,910.6\1 1(I{;.3J loo,3l'1.10 SiI,7M.42 Zl2,900.25 445.6;0.1'2 ~... .... 014,003.li'2 Zl5,W!.~ 1.009.28 ~.~ 12,461.6.l 3,381,592.30 4,455.1' 336,121.82 ,39:1,001.07 347,4!1.23 I ,Jll5, 9S8.10 

l5sanri. 71,;(I3.11 123,6S:!'~ 3::r.O..W 3-111.04 191.30 362,352.2\1 3.463.7'1 a,;',4".37 383.6'Uj~ 1 

3SS, ';'21.01 1,213,79-1.71 = 36,123.00 33.3-18.97 162.~"2.... 1509 86,702.0J1 U5t7 70.877.73 1l1.lt11.11'1 121,911 2(1 Ttl,H4,(jJ 1 ~b............ U,it7.OS H9.H8.5l 5.25 ,49.2\l1 li%l,m.2lI 17m 193,546.61 2057,&41.99
 295, 391. Q'l 8;]1.141.60 bl.. 9.SS9, 511 16.IWI.:lJ 1,3r.I.0'l.. ll-t,iW,61 1 11l'O.~1 12,107.11 1~,b&.~11 21,llSI.18 f>l,71l.'S 

• 

13,~H.l\J' 11\3,$1.113' m,~,2~.3-\ 132.3 " I.!>I t.1 Mj Ir,().o,,~ ',\ ~~j,ll

~",Jerser...... 169.6 llampshiJ?.... 871. 

100. (jj 2,U4~,0016 .14 3,002.PI 23,".'lJ,33 J(l7.74•. BI 606,!Ill6.I~

1.740.1 "'i\tO;472:00 I,600~~ 4,391,1>5300 4,514.1 1tw',MI2.28 ~B'.741 78 1.122,812.26

9,100.99 107.05-188 lOO.:IlI2.!W 

.... York... li12.300.46 

t':J~~~':::::: 51~:~i: .6 .W 30.J9~ 9 2ll.a 

123,'!Il6.41 '69,0111.99 1,400;316,\9 

Iio York... 1,9H.\lC',\;4 

RS55.S2 081'1,100.00 1,291 f," 3,MI,02501 1.0111.12 ~7~, 1ll5. 93 l,aOO,M2.52 10,100./lOll.0II 

Ie.. York. .110..'>S-'l.07 

5.~, 952. 57 3, 'l\1.3~ I 1(4,619 IJ2 31 ,(\.l~ .....,g l~ 1,167,211, Ol ~,!.Il3.47 .. , ..... ,.... 1,DI9,D(. 1,'~O,R8I.$$ 2,070..1~ 3~,n3.2S1 12C1'4~r.S.'l1 1lfl~,001.~ 9"~11I.59'1 ZIl2,6B7.30 707.3,';/1.72 

le",York. 415,863.74 

lew Yark. 182,oc.ll. 62 2.70un..... 1,01O.~ 2.MS,041l.40 1,500.~"

271,11.'>.91 ~50,148,40 1,479,33.1.1-1 

ICerolfDB....... 377.~9

2.852.25..... 2,261 ..>-1 b,4.'l1,912.S1 633.5-1 40,231.41 ~17.81',\lf\ 1l34,100,\10 

IDs.kotB....... 1.410 14 

334.87 .~.71' 141,\lG1.20 209.1~ ll.l08,DI 1:ll\,702.07 ~'S,142.~

110.......... 712,065,61 

113.f>6 R.2lJ ~6,477.1D 1.2'1 

I Hl,~14.~\ 321,100,('0.\ I,OOS,224.86 

hio 2M,761.3S 

201,87 1,1112,:\:;4,12 lIM, ':I' 6,<1l'J"',\\51, Il~ ~,~"4.13 1>4,1:1.1.21 I9Il,m~.19 oa:J,172.1~

nio:........... 216,877.211 

1,Jr,(), 85 OCB.OO 1I7.0l' ,\.~O;I,4S'I..1,\ 2,0,;1.5' 1((1,:;15.01 ~11,44~ ..1S M9,I05.~1

~,,\o........... SllI,3Il7.17 

fm,86 /j.111.RI 1,0IS.7.1a.3;, 1.200,"0 30,00., ()() lO. O' 28!l. 3. ~~. ~77. ,',.'\0. 00 0, ~1I\. 7~ l!18,!1l5.(lfI 503,!I2t.f>1 1,77l1,r,911.28

4. 72 . 158. (~, 2~,1, B&I. ft2 I, 7~:1. 80 12,~~Il.7J rj\3,2.2.4G 1.238,OlR.70

78,0.18.11 211.8IW.r,S clnJ,415,73 

lC\lI'ylvanla.... SOl. 70J. 61 

~~~.'........... .;~~>,.i1: 44
 11.6')1.18 1."D.25 13.~'" ;lfiJ,14".r.r. ·r,fl~.1J4

1I7l,M11.f>8 1I33,lY11.71 3,1"-=l,1j\S.~~

'ennsyh1lniB. . . 448, PSO. 68 

~.42S.64 14.1~ M,,,,,,.I~' 0,081.478,[1(\ 43,r;'4.Si 1l5.r9~.79 270,OOUI1 /'B5,811l.78 

InnsylV11l1la.... 259,051.12 

2,((lIl.91. . ~. 3H.(,;JR,I~ 198.r;.,> 21il,AA!i.!l:1 ;10,&I6.312.3r.rl,4U9.15 

Hsland........ 63.482.36 

941,88 ..... 1,1lllO, 2,fI{l'.112l1,.\lI ii,2C>1.35 40.7n 16 147,023.ZJ 443.21lUI 

Carolina. 511,~-l1.S5

2.\,AA_ 163,34 151, Hs,7:m.1}1 1,3.1Ii.4~

1 2II.<4(),411 :<I11.8'M,4? roO-4,~g~,~ . r.,3.~7.0";..... 42,7 r.:'IR,Rl1,~1l 1I,()r,:Ul~ J1,{I1.M (11,SIS.911 309,319.'0 

~............ 144.i;M.3f, ,ne~"'''''' o.~7L 1.'1~~,S.1\.... r" 14,lr'1.43 a.77 2-l li'l1,71>.1.1G 4~~,737.1r, 1,225,)40.1.'1 

,............... 126,1'J6.54 

7 oil:a2 1,"3r,.9SIl.1r., .•.........
 102,200.~1 1,,>8-\,68('.42 3,M5,lOO.70 

46,R90.80 

I~,209.(i31 1.63;),92 ~3a.9 1,~IO,I2-1.2,1 1:1,r,O,1.14

300.041.. 1l.9fil 24,7ll3.17 HI,181.1l4 :>:JO.020.ZJ :1l9,4Ii7.1l11 1,lKXUIG ml.2lI '11,4:m.AA 1l5,ZI2.~1

:ginls........... 3.711. (," 

~nC::;···· ..· ttl'2.91 729.111... 138. 13 '1~,,.107. r,.', ~OO, :I,q 91,:2.'.1,27 :\3n,i;2[,11 1oll.5ZU>J 

Irj1in;a . 

4.1s:J.33. 72.0\) '1!">1,101.2,\ 12~2(I 1~,("nl\4 Zl-.~,.\93H 31J,r.:j~4Q

107,007.18 Jf,2,200.H 1,21~,\lO(HI 'l,'b\2. w.',.. o. 7n 'l1\(\,K'~."

Ionon.......... 10li.5JD.ll
 1,7~,~'.~U"'... 4:j'1ll6 2\'lI~ nl.2~~,11 "'Hi1:n~ ftl,rAA.lin 207,ZJ1.97 64A,180.!l7 

o.io......... 1,312,739,2(1 ,';,g1nis........ l74.43
 '. , 27.97 230.132.7!l 111~.4!1 12f>,roa.19 M9,1I01.3.~ 1,3.19.2't8.'lI 

lIng............ 3.r>l.;,3;j 

1O.~73.8-l noo 187,~~l ~,80~,lKH.:Il\ 5,082.(\:1 ~M.:Il\... 17,~.\~ 115.N 3,32~.13 1H,210,l)j 138,210.~

Ipln" ls1&nds .. ·I:o~'Cc::"I,e:;o:;;o~fiic;;;"'lc;;;:'C:;;J;;;:;;;:;"ii:;:;:;£.;;:~O'c.~.;:;Oi~"J~c·"·;··"·~ ..~·~..~I·:;c;;;';;;,O,I,;';;;;;;;;-;;;li·,..,·~..,·;..~·C..~- TotsL ...•.... 16, 03" H 5. 73 14,61f',t74. 44 3Hl,IJOO.3J 3, ($8, 462. 02 2711,728.31 250, 485, 31/1). SS I, MJ, IJJ, ~117, 003, lao, 'i2125,&l3_,_W_'_._OO-,-_"_'_"_'_'"_I. 08 20, t81,~ 66 18, 2ZS,231.lM 

1 
T ADLE 1.-R'Ec£rPTs FROM SPECU'IL' ~"VItCES OF INTEU::<rAL REV£NUE. FISCAL YF.All BNDED JUNE 30, ] 920, BY COLLECTIO;>; D1STRWrs-COlll.inu~tl.

~., 

OccupatIons, [\CIs, and prlvileg<lS, not elscwhere S!~~ift"'l. _ l' 

Th.~trr;. mn"""m~. Qnd

Indtl"-'l n. I"wn.:; or ,~

POI'Ulllti<m

'>r I""" 1:l-J-lloo

17.758.u:J 

4;2'J~.S':J

9,263.29 

13,m.51 

6,4&1.00

10,082.42

810,45

1,4.';2.50

3,861.21

10,100.43

2,()"2.63

1D,488.08

9,338. 82 19,105.88

14,268.63

29,020.31

13,832.27

10,694.83

6,320.11

9,325.11

4,473.91

3,8:l7.05

5,520.72

2,37S.lJ

2O,60S.S'J 

4,~11.08

~;1J.l8, 40 W,2~7.31

6,292.l0

16,287.00

673.3l

6,392.00 

Uoool eo",~r\ llalls. \\ PR,.cnger }'Ilchts, . Bowling - CorplJl1l.ti""" An a~~r... Other \ .., Qlll·'mollil"" powcr !lDd Dlstrlctil. allcys, for "",·h ~alion of ShO/rtlng fiid;l1~ r~r lllre sailin~ Circu,,,",, billiard Iilld 11,000 ORp;t~1 eul,ert3ln.­ ~x~~:l~. gnl1etio,; Q"'''\C7111<:!'; (oc<or<ii.ol! boot,<;, etc., , Aoror<ling 11100. pool tnbl~3; 3l",,1< ovor monts, for money, !20. 1100. \o.e,(&l.i"g Rcoordlng 1.o,<:>,I.ing lor each alley ....,000, al. 1100. S15. cop""HyJ, Or tabl~, 110. to ~'i.':flli ""&4 4Lf420. it $:l ~(Jo)r. tonnage. • 

1 AlabamB .. .. S497,525.04 , 17, 7~8.5Ii 1li2 I. !)!I 1381. 23 S8BO.76 113,~33. f!') 12.'loJ(,~ ~:..w.H. 17 ~2'3.,... ~9 SI, 700. 76 Al1Wlla.. ":::::::::::::.::1 123,4Sj.09 3,010.67 277.10 68. M 405.57 21,52-1.01 illS. 31 7,""1. ,:; -.........
 Arku-u.<:LS ... .. .... 224,527.77 13,~20.87 425.00 ~.OO !>l8.74 W,Sj6.15 -tJ,j. ,,0 23,:lnl.17 330.5.1 l.t '·lIliforD;o. 3, 23S, 291. 30 41,016.iiO ·:!lI.OO l1i8.3-5 1,291.2S 77,739.8:l 1,516. i4 ,-,\1~.78 ~4,2r,{.07 10,(;57.08

6Lh CBlif,'mi" ... .. 1,300,461.24 33,GfI2.SO 1J~.67 OO.m 1,257.30 7~,.'>8.l. 31 736,2'J 929.17 '17,"7~.70 10,457.11 Colora~o.. 1,008,0&1.06 11,001.97 2l1S.34 r,18.70 614.30 41,270,59 4ro,36 .........
 27,1-l~.i7 311.88 l:\>nn"ol.icllt. ......... ..... ......
 2,178,4j2.1I 36,008.28 ~131 ","00 1,~o;.ll6 l~, 913, 00 613,40 1,175.04 "5,lill.~~ 30,207.15

r"'lay;-an' 815,717.22 2,0(',0.1l-4 50.]7 10B..~l 17~.\15 o 6W 25 105.00 ...... .....
 5,i&l:78 2,71,3,78

F'lorida. 315"'OO.~7 1I,729.7,j lM.6~ ~7'. I~ m.IE to; 126: f.4 818,72 1l0.iiii :1(;,700.00 31,493,14 GOGr~~. .... .. .... 7&1,13-5.20 7,217.H 1;;8 :;4 2'31, ',7 P56. l2 11,898.42 28-1,50 28,533.50 2,2Jl.07

Hawhii. 302,522.29 3,OO!.C,0 (1.~7 . .. .. .... (;,525.M 100.00 .. .. ...... 21,[\71.97 ~S.1. ~B '''' 76 ldono.. Ir>6,1J.l3.84 3,872. OS lu8.:H 100 00 .';.';1. ~2 19, ii7. 86 346, Zl - .......
 6,810.[\3 8~l-b<)

H' fill",;i;:: 0,$2,222.20 1I5,6&i.14 r,7i;.f,8 45(102 1,2.,1.33 162,703. IS 1,311.47 850.00 :;0,700.89 27,%1.32 8rh Uiin~i,. .\71,437. 95 31,2&1.00 3l<S. &l 3.'>S. 56 l,r,r, 20 113,4~6. 50 598. g.; ... .... .... ­ &",75-1.64 1,b26.f.S J"d1a,,~ .... ....... ......
 1,371,28-1.S-l 40,112.04 mi67 633 &l 4,2JlJJ.DI SI,981.:I(; 1,31O.8:l 28:l. g.; 57,.';21.01 7,f,)S, 00 Iowa. 9l1f,,7&!.S-l 22,940.77 3~·\.03 5llfo.71 1,701.fj4 ."8,5!">8.00 SSl.4R ... ..... .... 40,357.r>4 J2,1>98.oo K/t.",,~, ..... ....................
 6U,21O.23 17,8&1.62 ~()"J.Ol iiSO.03 1,249.04 37,182. M 430.64 39,1370.\.1 2JU~

K .. Dtu<'~~ . 580,264.27 13,300.72 4n8.33 60'.33 2,'~9. 3", 26,766.42 1,304.49 ... .......
 02,950.32 3,nJ2.f'7

L""i"inr,~ .... ........... .....
 862,553.97 17,033.+1 1,;8 3J -11667 1,3.Il.JO 22,n77.GI 231.85 . - - - ..... -­ 30,726.70 l~, 1r,5. 56 Ma1o" ... 40G,G98..17 9,83,1. 08 ~O~. 3~ ..... 902,,9 22,139.18 302.60 ~.OO 3.1,8:l8. 62 ~,n,~.f;J

~rarylan~ ........
 1,207,158.97 20,4](;.10 41lQ. :Jj 525,00 ~2,r,011.71 2", 9.~~. ;;.I

- 097. 0:1 ',20.33 42,5~.81 647.00 l>I=~chme(I,,_ . 5,065,236.07 6\1,527,13 263 . .loll M83{ 2,0]:;. II 1:3-3,925.91 1,073.53 1,3-17.10 9",8-n49 ~,[IJ!.8I 1., ~[lrhi~an.. _ 2,517,744.88­ 1~,4BS, 8-1 ~16 07 J~I. 21,62[;.01 3,,2:):;, J, . iO ~" 11H,2l-l.70 405.50 150.00 'th '!t[khil:'ln. 699,m;o.51 15,9<\0,29 B. ~3 308.33 -l5~. ,'\ 37,DZri.50 .332.09 :J&i.12 29,32~,03 2J,I72.91 Minn<"otJl ... ..... L988,959.70 34,189,47 851.03 50.03 I,r,;o.g~ 95,3SJ.9,j 517.5,) 100.00 37,08-:),52 H,3J~. n Mi',""ippi._ 2"" 700, 40 5,142,43 OH.75 170.85 1,09tJ,31 7,034.1~ 104.20 ... .......
 21,3~2.~8 1,l'!l;.20 I9t Missouri.. ..............
 1,699,035.6S 2;;,1~. 70 83.33 210.67 1,445,55 27,590.77 48B.66 162.60 27,1'>11. 98 G,8Cl.4~

6th Ml;;o;ouri. 9:,~.f,27, ~I 2..1,!(I' ~1 275.01 (125.02 9;'9.57 2~.001.75 479.01 225.00 ;);;,3'l2.~B 1,048.M

Monlan6.... .... .....
 377,:139.03 =.00 ... ..... .... 166,13
 3-1,022.82 115,00 .... .......
 I~,HB.C!I 4r,5.3~

Ne,bl'll.>KB.. W(l,%7.22 12,~'i'. (;-j 382,00 500 74 1,515.35 51,~·15.~' ll-J(),47 .. 27,489.H 773.22 Ncrrwl~ ........... .......... .....
 82,lf'f1~l "'''''1 .. ... .....
 100.01 83.75 2, ;20.14 ..... ..... , ...... I,..-.r. 61 15.00 ,"I To New Hamp<hl,o.. 2S-l,52J ~3 f',1~8,\19 291.66 1,044.76 16,8~1.17 8~O 2;, 331, :'(, r'~~,817.71 17,952.39

L 

560,345.96 ,LhNrwJe",.y .. ..... ,~(New JM'e)'. ..... 2,161,620.75 

NowM<'Xi<". .. ..... _..... 270,399,25 

!188, 014. 80 ,d New York... ...... ,.1.NowYor~.... ..... IS,600,638.00 ,I(h N<w Y~r~. ..... ...... J, 080, O!lS. 86 

l.tN~'W\'orl< .... .. .... ,

, 925,091. 29 

StbNewY",1< .. .... ... 1,478,4W,30 

529,589.52 

NQrj·h DQkoIR. ...... NQ,th (:arollnQ.. ........
 132,814.50 , 1,3n7,557.01 ,I)lht'hl~ .. :: .t. OW" .... 9&1,539.87 ,Ith Ohio. ......... 70J,6nf,5

,Btht1hio.. ::· .... 3,749,.101. 00 

o ...... 1l8O,097.48 ki>l....''''... , 518,172. H 

st I'Ol1n-,"I,·ani~.... ...... .. )r~~on ......... ....
 , 4,310,077.65 , 2th l'eTlns~l~a'!la... .... 868,64.0.03 

"

d Ponns)' YmH~... ....... 5,336,004.71 

R llO(\~ l>lalld.. 5OB,WO.f>O 

3/.'1,884.08 

_oulh Dakota.. onl.h Carolina. .... ...... , Jl6,574.92 ,

"

,,03,235 ~O

l'o"lIS.• ....... ..... ~nnes:see_ .......
 1,71~,274,4n

U :.311, 9f;8. 01 ,'onnonL .... ...... tah. 

" 

122.0;'703 

Vi,gini". .. ..... 4(\J,()')S.6S 

,~h Yirginia_. ZlP.~3:l9~ " W'ashin~l.o"... _ ...... 1,:?(">{l,lS~.32

W·est Vin::inla... 91~.lr.,!,:,0

, Vi~r.omin. .......
 1,~,1~8.D~

190,0:-;5.77 

lliHppine Tslnncls.. ...... W yoming .. , Total. ........
 ~,020,4"~.5tt

. 781. 33.133 27,3-59.71 I,~ , :l-l,3>5, ~r, :\'l

I,UO.M 14,340.21 6,1'JI.68 ~.30 33.33 009,05 I 340,02 5S1.>O 63,US.90 ZEl,698.81 33. J3 6~,s.o;l.15 48,476.08 1,61~.j~ 391.67 142 (;2 .... .... 7,307.48 29. 38 4,010.46 5,9'.l1.9S 7·UIO 158.35 3l0.m U,I1~.07 2'l,sr,2./7 r,9,254,~O 5$.17 62,612.81 1,825.5.1 "U
 

33,280.r,s
 

57,318. 76 412. ;(J ... ..... ~.OO 37.2-l0.~7 3\1, 5.i1. ~7 .... ~14. 38 27,586.l2 SI.67 . 258.40 ..... 58,2(lO.73 43,280.17

23.0S 2,.\1'6.<,2 7o:J. l5 55,538..,0 .. .. 40,9&1,47 iixi: 00' .. 542.60
 27,O'lP.92 40,657.23

32,8:l.l.50
 

13,01}>.23 11K 77 300.00 818 04 W,0l9.90 20,051. 74 671. 20 604.3S 30, 130. 8:l n,G19.~2 loo.oo 709.03 ():l,333.77 5,Z7" 11 00 131. 40 525.08 40,lJ-J'I.73 3,(I72.1lfl

100 73 6,882.41 225.01 MI.70 1,088.14 G,779 47 9,064.00 61. 88 ..... 8-,9,7.91 IIlfl95 ",00 30,25S.69 6,194.31 ~,4W29 ,",00 281,69 100,00 14,718. r.5 ~,43'.~1 116,M I 16. ~7 1,~72,22 ~0,620.05 19,045.91 2,606.2l 47,411.13 3:JO.H ........
 19,1R2.27 ~,E'~.~3 1,0<13. (1,'; 

27, 00 8,42R.22 13,335.53 ... J 7~ 621.57 ..... 24, 7\/'). ~8 ~,I'O!l.M ~50, 17 47,558.59 16,870.7." 5,327.13 llZ-J.26 H8.29 34,8%. W H,I>iO.S2 b51.5~ ·i; "I 2.',.01 2,0!l0,15 89,729,05 43,882.95 2,914.05 150.25 30,600.31 02.00 1,210.60 3t, 798. ():l 1,050. .15 H,8.'i5.30 18,664.. (>4 15B.3.1 600.02 100.00 21,475.70 j,(Jn.~2

70,360.12 6,,,)[,.86 275 02 . .. 990.67 24,955.66 570.03 0, /49, 64 004,58 50,931.66 :I~,2I'i6n 232.00 266.07 1,307.23
 707,53

20,423.77
 

54,129.(;2 4,!!;2«. ]4 505,02 26,356,67 l,ijro,M 8,778 23 lillOO 191.67 967.23 32,310.41 "io;:ios:i;' 47,712.52 11,()77.66 1:13,33 72ij.00 2,101 30 133,13\.34 1,026.52 46,655.12 32,811. ;,0 33f,.10 20,l>t1.~0 17,G1i-l.91 .~70. 96 16,9j3.89 157.52 7,283.35 ~.G.iO.57 16.'\8 .. ···~5.GO 21,200.45 ~,~l3.~2 1,148. 34
 7,181.59 mn

7,996.70
 

8,061.00 .1,323.75 273.00 12,9!.(,. IS 69,(J. ",i H7.0~ 1i73.00 37,3311.33 108.36 .......
 6,865,11 3S3.34 ... I, 7.1~;!! 412.73 3(,,208 "' 1,187.78 14.715....; 7,970,02 350.00 709.17 ~,425. 32 26,007.43 ........
 Q7,or;!\. OS 1O.ll\'.,'~ 591,68 2,740 05 4,';,719.63 j6.Hl.r,~ 32,126 52 670.10 ;';.134

4,On.8:l 147.52 j,:I74.'\";

57S, is 4,&16.32 100.00 . 9<1.59 321.25 16,478. 06 ~O,07~. 47 4,1~.:l3 O,OlK (lO 142.53 .. ... 3,+16.60 3,189,12 100.00 .....itii:ils­ 28,&11.38 6,77~.911 1,360,r,J 2'2,,;]2. H 533.55 ... .....
 IO,(,'l9.61 3,00~.55 443,7B m.ll 22,911.87 690.10 100,00 608,36 863.04 13,3:(1.59 ~, ~H. .\9 4,298 S-l loom 2t',869.n 1~.WU5 51,S8~.61 l,tm ~9

2,9 5P 12,486.90 193,34 300,81 1,386.48 25,866. St 17,816,01 3,BOi.7S 13.613.52 2-l1.6S 691.70 1,788.17 3\l,~I,\ If 9,4~3. 02 11)),00 47,700,89 29,400.0t 516.67 1,513.Gl 81.071.l1S ~lS 34 3:),933.97 21,257.58 210.67 .... 7,lIH.05 Q. 17 Jl6.08 307,W 13,61),1.18 2,1l\5.6~ I, 0~1.16 3,703.00 100.00 .... -_. __ .. ..... .. .. .... ... ..... .. ...... .... ~,1H0,~·1~.61 862,230.56 lS,OIO.11 72,2;j4.~1 2,7S'l,1~685 ~5, 1,,·,(,2 2~.3"9. 90 0-18, 73~, fa 1(1,737,02 I 1,30.1,071.22 
TAllLE 1.-RF.cf:IITI> nlOM SPECIFIC SOURCES Of INTERNAL REVENUE, FISCAL Yr,AR ENDED JUNE 30, 1920, D1' COLLECTION III$TR.tcTS-COlitiDucd.' 

, .
 OCO"I"'U,,,,,. ""L,. arId priyi!ogl'3, 110\ el,ewhcre sp(O".illl,n-(;'lntlnued, 

AdmiB.sions In pl~ce' 01 ~mmem~nl or ~n(erl-a.lllInont.

8~!d at I Sold by I 

Districts. place:; otherl theaters L I Roo/gardens,l. . Tbeato," Can- th~"plaoes etc. inex_ be-~o cabarets etc D\lIlI'I molal 

Stook, pt'Q­ . t' I ,,/amuso- 'ItI SiJ~l":Ir;:; of tbo 20 per' atlll.~tle,or' duce, or Custom­ ~;~~'I~'~~nf~ nNnl,5per ~'t~Ia.r,e thealer. Cl'otcharged. sportmgc1ub, Pawn,$IIlO. Ship, 5.>;0. merchandise, 

100,00

928.04 

.

house, 150. or Imctioo c.nt and 50 est~bllshed ole., 10 I,[r 1 cenl·, 101" over 110 S5O---l200. Iher.ollCent, l"rocntor price, of centnflhe ~a~l' 10~nt~ annusl)y,lO , t 'COlOC.SHO suchelOeess ususl pr;.". or1'ractlon peroent. ~,;tablished 50peroent. thercor 

price. 

Alohama .. $9, O{H. 85 '2,rol. 2~ ~jSR,M2. 17 1~2. 2! 12,j. 7ro. 37 

A,;'o"s , 2,299.64 ], lro. 01 l1l,i(H, iliI ~.m7.;2(1

Ark~nsB' . ....... 3.10, 5RIl. 39
 5, iD7. 19 

hIC"lirurnia.. 6,8il. 01 I,5m f.7 1~.531. 18 ]3,051\ JQ 5,M9.26 2,472,[jI;&OJ tJ.COO.OI " .... l1ill, 057. lD 6th CslirGl"lIi~ 2,'-. Wf, 8" 5, :/'J5, [011 • 00 00 I,SOI,M1.-I6 6, ]~7.:l(J 12,933.41 170, IfL'I. 41 !.\'I~,~d" '. ' ' ll(I,3~"'1O J.~52. 12 879,958.03 ....... -. .. ..
 ' 35,B91. 00 Conneclicut. .,.,. ~,I\'18- (l8 ,;,819. 20 .. 1, 0i15, 6,)7. (12 ""' ll. 'l3 861.05 5,009.26 IJ7,07f,PI tlel~wMc. o.8ol. ;~ 500.00 00.00 2.00 1,00-1.70 7.•33. C~

Florida.. ,. 7,&10, \t2 2, 731. ~9 2,(12,\.91 1,210.51 m;m·Xj 177. 61 9.16 ::l.2~7. 00 

Georgia, '.' '.' '.'.'.' Z'l.OH. n~ 7,18.'>. 85 7l7. 72 rffl.H 7m. [j,O. Z, 730. (,0 47,<n~ fjl Huwaii. . -l,31rj. 01 2.1.1. 3,j 300.00 ~.oo I, ~f>l. 19 1,09,~ ~-l 7.2'\8.88

1st 

dallo., lJIinois.. 

..•••.•. 218. J, n3d. 

1StJ. ~J02 14,~9.'>.425,00 

86 .'>,168,177. ~~7,~~1.

07 

3~

2.IB5. 

22, 

56 

GO 2.615.20 "" .,

31,927.12 73,13-8f1. J.l.~~J~ ~,~IJ.f4 ~"

8tIlIllinois..... lJ ro·'. 5~ 3,llS7. ~4 Q1~,I3-82. 7i 3S.5:Z!I. l~ Indians. 20;985.. 57 G,331. m 1,~,j81.88 . 2.'1, ~l!j. 14 

lows., I,858-4~ <l7,QI7,14 

Kan""' . 12,927.12 3,18.'>. 36 1.~~2.~s::. 25 8:;.79 16,027.80 4,442.51 ..... ~27. 3,10. 62 ...... 00,771. 96 Kentucky,., 19,486. 76 ~I'!l. 3~ SJQ,130.SO . 83."l .;~ 5;ooi.-iJi' 30,723./1,1

J.olll,ialla••..•. 40,6<1.1.52 3, 2f-S. 16 4, ~X: ff1 .j;USti.Si;' ~n. iO(;, Ri 4-I,6i!l.l8 Maine., ..... • l,947.92 1)(11. li7 ~7iJ 8l 315. 81 m, (181. ~5 .•• U,637.14 

Maryland.... . '.' 48,007. iH t,2jK~6 16. 17 1,1)1)7. 10 I, 07'1, o.~1. 01 2,027.71 7,335.14 H9, 121i. 69 ~[a;sachl1Sdt;.. • .• , . ,. , .. .. , .... 89,900,30 JJ, G10.:lJ I, rl.ll, 6n 2,362. ,,6 iJ,849,:>J1.01 8,ljJ7.56 26,416. 82 346, 18t. 70 1.'1 .\lich!~a", 21,S,~1.15 6,7JO.1i2 ~,"19. 17 228.13 2, rm, 4r.r. '.J U,82& 13 IS!', m!l. 1'1 ...,. 41h Michigan , . ...... 7,871. 57 7~l ~2 (iOI, 2~2. oil .... Zl, 21f, 28 .hlilHl','ota , 51,899. H .1, 1~ 2~ 100,00 1,535,221. M lIR, lU 3-1 Ui:5,i"ll'pi .. 4,364.87 ~,~l. 11 212, 5D2. H .. 5,0s:;.~~ l.t M;,souri........ . . 23,219. ]g ~, ;00. 02 "225:00' J::~
 1,OjS,R:;fl.21 'R~1 Q21:.::::~~~~;: ~~~~~~~~~;:' ::::~~?~:;: 107,Ol't.47 6th Mi'oourL. 36,(\92.87 i,889. !l-l 100. 00 1,OOO,1I5.~O 62, Ii.'ill. 311 

nt '," 3 g, 

I 

M(lnJ;sna , ' 

Nebrssks . Nevada . New Hamp3hiro.. Istl>.'ewJorsoy , 5tll New Jers~y .. New Mexico . 1st New YDrk•. 

2<1 New York.... UthNewYork.. . . 2lstl>.'ewYork ... 28!hNewYork•..•.... North l;srolina., 

North Dakota.. l.t Ohio ,. lotb Ohio . lll.b Ohio.. 18th Ohio., Oklohoma . 

~ct'~~Wiyiv;.[,j;.\ 11rh Penn,ylvania :.l3<i I'e!Hl;ylv<Ulia. 

Ilhode 1'1"0<1 .... SmIth Csrc>llns.. South Dakota.. Tennessee..-" 

TexS'l .• " •.•. Utah...,
 Vermont .
 2<1 Virginia .
 61h Virginia ,
 \\'ashin~n , .
 WestV,rg1nis.. ,
 Wlscon.m .
 Wyoming ,." ,
 PbilippiIJelsJ~n<ls.

TDtaL .... 

3.67l. 7~

97~. 00 in. 95 19.48,';. 23 

1,054:76' 

18, [/b5. .>2 

I,MO. 

4,841. %

n" 

1,11l8.81 

·zi;iiiliJ.j· 

105. IS 78.82 

...2."si· .. 

300.89 

Ii. 10 

.. '400:58' 

··.ji;5j8:i;i' ,.~

::~::l

13. 17 

27. 5G 

5.~5] ,10 "ii;iIOi:i1i' 12,50085 

1.'75' 11\().41 

TJ,873.6Ii li6.14 

..... 1,382.66 

~.oo

25,91'>5. 96 

.m.19!.55 

~:1'"r,Gl.n2

11, 7\1~ ~~

JIIl,2'\._ I? 

762,%7, (\Ii 

I, 77C>,23I. 77 17J, 285. 51 

2,nl.067.4\ 

7.bll.~,5.11. I" 1,61O.~~1. 12 ~51, 798 !;() 

1,'~J,7Io.3J

~60, 539. Jl 

223,0-41.63 

1,170,672.70 

1\59 613. 17 614: 2lt. 79 2,476,581).72 967,~:J8. 72 81)2,402. Ot 

3,187,:>38.00 

7l2,260,77 

2,228,383.92 

444.0IJ4.4U 

3.17, 14~ ..;~

~~7. 135.15 1),1,1, 19I1. 65 

2HJg91l31 

•J~2: 702. 53 

1,,1,8R3,87 

t>'I(l.5J 5fjQ llJJ. 40

um,oo ~o. 21 •••

·212; 7·12, ZI 1,501,255.1l 

:;57,662,58 

1,,\I5,4$.R3 

152,631.28 

2,476.00 

201. 17 

"'iiJ-i:i7' 

2,124.99 

2,91)3.35 

2, 

""

7J~. "' 57 

2;657:50''-

ii0'-oo' 

1,3;1i. !lJ 

2. z.lJ, <13 .'"."ilOO 

"" 

,~oo00

6,202.00 

I, ~fIli. 2.~

5, lID 17 6, 1164. 59 4, gro. 00 3,514. ,s!j 

0, 539, 5~

961. 50 1,275. 11] 

5,"rJ3. 35 

i,O()6.2':I 

4,!i$.M 

IJ, 1I72, 16 

S,07.1.C'6 

1,(l8.'Ut 

17,i4li.SO 

I,979.17 

8,010.2ii 

2,90-1. 59 

1,052.11 

'",00 

5, (\0:). 01 II, &14. 6i! 

2,0000 

5.026.73 

2.S, fl.". ro 

7rjZ iiol 

~,lliH.11oI

~.~~h n ~,002. II 2,M~.5A

8,712. 2'J 414,8~ii. 00 6, 7SIi. (i[j 

11,264. 00 3O,~6!I. 8~

6,1'Cl1.39 

2, roli. ().1 

2-1, 491i. 99 (i,571.94 

~,i20. ~~

ZI, ~23. i2 7,1186.86 

7,m, o.~

"'-:,~H.n

~,.'>9\". 12 

11.3-19.."12 

7. W8. 63 12,001.01 

1,4tI.G7 

2·1.~ll.fj2

81. ">If,<J) 

·~,27~.~8

300.m 

22,085. (),) 

6, HI. 19 ~,954. 6iI 

6,319. H 24,458. a7 

2,389. 08 

1
 
I 

T ADMl 1.-RECEIPl'8 FHOM SPECU'lC BOUHCES OF I~TEnKAI, RevilNuE, FISCAL YEAH El>DED JP:-IE 30, 1920, BY COJ,LECTION DI8TIUCTS-Cont.illued. 

Occupations. acts, and l'ri,'ile~" nol elsewhere specilled-Continoed. 

NarcoUc,. 

\ 

Imporlors, 

manulacturef', .",,1 

compoundor",S24. 

Dealer_, 

Wholm;nle, !teluH, In. 112. 

Praotitioners, $3. 

Dealers in uutaxed 

. n~rCQ~ic

'P"'pamtions, ~l.

Opium 

order hlauks ptJr 

hundred, 

n. 

Tol.!'J. 

. ':M5,10 

0000 

1~5,3~

16f().35 

357.00 

872,75 

14,977,88 

1,325.n 

5,820.20 

112,128.01 

2,288,54 

11,27812 

~1,W7.t2

34.75 

6SIl, (l5 

It9.HI 

55.:JO 

W3,30 

11.100,014. :19 3l~,125.44

M1.GlH.&! 10,243 17 1Z(l,00 

1,M7.40 

773.50 9,823.18 li,427.M 

1l,35il,37 

12,188.70 '1,03~,33

19 25 

337.95 

312.50 G,278,..:J:l0.30 

3.~91,21\4.90

M.OO 

000 

0000 

1,090.15 

"8S.00 

7(>-.'iO 

3,515 54 8,238.51 

7(14,44 

7,074,60 

10.295.82 

1.317.96 

114.10 

285.22 

5M.31 

213. 'JO 232.80 

36 ..~0

2,0~.851.B7

3,614,973.20 

Wil.260,49 48.00 

474,00 

1,317.f'" 

2,000.25 

4,210,50 

5,116,39 

5,(18453 

11,63669 210.90 1,004,13 236. 5~554.80 8!l8, Btl5 66 1,028,913.87 

418,00 154.50 191. 50 1,02G,3,~ 130.00 15.70 486, H.1, 71 24.00 119.00 3,000.55 2,340,80 26.41 46,00 5!4,Gli1.34 I,OI2.1.~ 1,57.~.15 12,287.79 31.429,4.1 O,IS9.H 1,~52,50 12,0:;7,ffi1.08 

20(;.00 

1,138.50 

872,25 

3,2()(.75 

5,400.79 

12,230.45 

12,778,70 

2~.or,6 47 235·59 fiil2.00 2.\'~,,10

429.70 1,72o,35UR 

3,601,£.30.45 nl.oo 

""'00 000.00 

:l&I.oo 

420.50 

713.00 

1,392.4~

&;1.00 

191.00 

192.00 

89.48 1,101.00 

4()(.05 

87.00 

724.50 

~.;2. (l,~

120.00 

165.00 

755.75 

644.00 1,234.50 

393.25 

740,25 

1,307.50 

1,840.50 

1,1'>3.29 

1,052.92 

4112,38 

6.14.87 

8Z/.00

g47.83 

308.00 

76<~.50.

.00 

'/55.75 

244.83 

8,337.13 

5,510.71; 

5,989.03 

15,012.74 

4,102.AA 

6,017.01 

12.722.34 

7,419.29 

2,&17.13, 

6,711].49 

2.93S.11 

9,008.71 

8,172.36 

2,94{) 43 7.285,39 

,Hi8 75 2,123,2~

3,(l26, ill 

17,549,71 

1l,88539 

14,816.13 

9,258,84 

6,925 31 13.7·12.m 

27,072,73. 

12,172.44 

5,176,72 

1:1,HI-1.19 

n,347.11 

18,489.17 

13,71;8.19 

3,92G.II9 

8,251.38 

230.81 

4.237.00 

4,OOO.4{) 

31O·G4 

115.75 

1,144.40 

I, [o()g. B:l 1,a8~.7B

2,101j.f1l 

2,974.35 

415.7'.l 

370.35 

~.~

1,5J(l.42 

319.01 

94.32 

01.01 

130,18 

'.00 

1,173,87 

1,975.92 

41;'1.17 

2:;2 80 ~21. 70 185,10 

430,40 

361,30 

51~, 50 3H,8O 

lM,30 

~40,30

151,00 

26t.1O 

:193.20 

~2. :J() 

155,70 

3.10 

89.80 

89.20 

2,m,2\l3.7'.l 

1,\>38,144.90 

1,WB,5RI.78 

1,[I{1.I.3S;J.21 

1,032,586.91 

3.r.23,S58.50 

9,&OS,414.8O 

.~,592.377.m

1.4ii2.930.[,(J 

3,1)38,501.19 

48:;,456.55 

3.035,203.71 

2,243.403.16 

874,32,;.10 

I,70'l,M7.5B 

1G5,W'l.10 

571,U78.98 

1,.~12,&!(;.19

• 

• 

Distrlctll. 

Alaooma __ . .... .... Amonn..... ..... ...... .... Arkwllms ....
 IstCnlil""nJ~_ ......
 8U\ Calilonlla._
 COlomdo.... ...... ....
 C.onn<>cticnt. ..
 DclaWll.re. ..... ..... ..... ­ Florida... ..
 (leorb~~..
 IInwnU .. ......... ......
 Idal'u...... ...... _-_ .. _-- .. I,t Illinois... ...... ...... 81h Illinois.. .. --_ .... -
 Inmano_· ...........
 10wn .. ....... - - - - ......
 ""=, _... .......
 KenlU~kr· .
 Louim.nn . -....... ......
 MAlne .. _... ·Marrla.nd...... --_ .......
 Mn,,"achmel's. ....... .....
 1st Mlclli~n...
 ~th Mich ~an .. -- ..... .....
 ~filltl"sotl\ ..... ....
 1rlississi'PpL .. ....... .....
 Is! l>fI!lSOUri.. .. 6th lIU""ouri .. Montann...... .:::f~ :::: Neb"'Bkn.. _.. .......... ...
 Nevada..........
 New IIampshlre __ .. ....
 1st New Jersey ..... .......
 

, Collections 

uuder-provision,oItho 

Kational 

Prohlhltion Act. 

•

\ '···54:55i:85­

4,101.08 

2,280 00 100,00 

450,00 

1,621.05 

4,44i:42 

41,475.30 

.... i:i5CdiJ· 

0,4{)2.80 

11,164.64 

7,702.38 

..... .. .. ... ....... .. ...
 118,997.39 ......... .. ... 1,16.3.37 

1,725.70 

1,800.00 208.017.23 4,700.75 

3~, 429.62 

45.20 2,516.23 ... ·i;.5OO:00· 

2,357.92 

3,678.68 

.... ...... .. .
 

.
 G 

945.17 Wl.1O 4. 331, ~5l\. iiO
 

1,957.88
 

12,17f,.~9

40,57 54.80 501,933 (;4 .. .. ...
 14.<'52.G3
 238.90 4.OSU41. 00
 

12,318.()(
 

19,00 

27, &!D. ]55. 27 5'J•.'io\l1. 70 

12,100.65 

395.15 329.30 I, 400. 00 

7, g7I. 22 201.02 321,00 ~,181,7H.08

29'1.19 135,90 2,012,411.(l;) 605.10

1,670.00 

9,U87.31 

13,2.18..1B 149.35 177.40 3,2£11,025,02 4W.00 1,118,850 95 .. ...
 3,165,37
 

6,837.07 

416,324,92 .. ..... 8,521.56 

10.51 91.40 2,744,750.,12 8,817.47 

7,730,63 132.31 168.50 2,820·28 

10,111.77 174.75 10:;.10 1,771,ool.02 7()(,30 

15,767.03 083.71 188.19 1,530.65,1.2i

13,825.68 

18,()(7.20 4~7.76 330.58 0,689,028.21 133.51 307.40 ·2,ocm.56!),82 ... 1,4g5,4oo,~U ·3i:303·24· 9,450.83
 113.[,(J 118.20

22,9,9,66
 8,205,245,,18 1,103.00 

9,314.48 

3,271.87 542.50 1,850.00 

21,787.119 

561.7';) 137.00 1.;52.850 94 1.850.00 

3,672.78 

2,740.18 . 469·55 8,000,151.09 ... 5,442.32 211.75 84.50 1,220,920.09

25,0;.10 79f,,394.34 .......... .. 3,19".10 

1,G8039 

13,00 124.25 toOl,752.02 ... 3:OS2:87' 

4n,83I.n 

18, 762. l7. 3,212.13 373. 30 1,L32,720 24 1,002.83 

2,739.;;'2 745.S.~ 5,527,03 4,047,170.34

35.61 50,40 969, li62, 22 .... ··-2io:oo· 2,(155,61 1,071.67 48.70 33~.J(lfI.59

2,740,00 

4,.131,5{I 

G,512,51 1,611.09 13(;.20 1,167,081.82 12.737.97 

13,402.S7 

906.43 182.10 514,334,22

11,258.19 

13.267.·11 

1,831,49 :l25.10 3, 05~, .~12. (l7

1,003,108.31 ... .. ....
 22,301.31
 

2,102.67 343,00 

8,589.44 

1,232,(;G 

10,239.41 308,52 3,694,100.34 1.81 28.00 300,0;J5,50 .. .... .. .... ..... -_ .... ..... ...... .... ..... . ... .. ... 

71,574,70 2U>32.00 ISO, 089, 449. 28 G41,029.34 705,086.37 

" 

428,00 ~oo 7,~27.50

--_ .......
 .... 239·50 1.210,37

45!1,00 428.00 11,010,08

-_ ...... 2,3(\4.92 1.923.89 5,012,93

498,00 454.50 7,211.76

moo 545.75 4.495,56

.... 877.63 4,8.53.76 ""00 .. __ .. 88.00 900.00 4,263.75

...... 8,00 175,25 1,945.59

.... . 5.12.25 1,020.50 4,165.38 79.00 387.25 2,'75.2;; .. ·634.00 999.50 3,578..'il ..... 381.20 443.00 0,013.39

.... ­ 4(18,50 1,359.65 9,303~39

48,00 672.25 2,302,88 .. ... _.. ...... 1,29G.OO 1,026,00 H,859.nf.

.. .. ... ... 337. W 4,1137.82

...... Hi5.00 ,~ 00 10,0130.13

150.00 322.00 2,073.13

.... 200.00 I,GSB.W 3,322,13

18.00 _ 178.50 3, G26 10 .... .... 547.57 5,438.65 7,74536

1&\.114 1,ll51.M 1l,1l32,31

84,00 118.50 2,673,91 .......
 - 1,020.50 824.2.0; 1,313.87

...... "".00 451.-26 3,332.21

90,00 22.~ 00 1,898.65

... t70.7.'i 967.00 5,190. &! 219,00 1,075.21 5,787,2G

27G.00 47J.38 7.576,1)(

....... 24.00 309·15
 818.57

.. .. ........ ...... ......
 .....

3S,0!16.31 50,143.77 34G,757.95

5lh New Jerooy. ...... t,cw M"tloo..... Is( New York ... .... 2,\ Now york.... H1,hNewYork..... 

2IstNowYork ..... 281,h New Yorl<.. North Carolina. Norl,h Dnkota .. lsi, Ohio .... 101,h Ohio _... .... lith Ol'io... 18lh Ohio._ ......... Oldahom~ .. OrBft(lJ\ ••••••••••• 

IsL Pcnn.Wlvltllill.
 12i-h YelllisylvlInio.
 2JcI'Pennsrlvania
 Rhode Island. ....
 SOLllh Carolina.
 SmlLh Dakoln.
 

Tem,c'!le~ .. .....
 Texns_. ........
 U1.nh. .......
 Vormont. . .... .....
 2(\ Vlrginia_
 Gi-h Virginia. ..........
 W8sllin~ton_ .
 West Virginia .. .....
 Wisconsin. .....
 Wyoming .. _......
 Philippine Islnnd<
 

Tot.nl.. 

0.2;1;.(\0 

M1,ron~noo"s. 

Sale_ 01 condemned 

Governmenl, 

P~h";.~~i;J~<l

ceJlnnooll' 

",eeipls'! 

118,336.01 

7,4S3.00 

G, 171. 77 5,491,03 

2t.O.14.3~

4, 461i. 01 5,0130,65 

4,200.35 

2g,370.H 

45,23,\.49 

1,5.;7.77 

20,715.28 

2,23G,080 05 

1'o(a1. _ 

.

118,33£;'01 

12,03,;,45 

10,330.45 

7,771.03 

21,134.36 

4,915.01 

6,671.70 

4,200.35 

32,~n.56

86,710.79 

1,557.77 

27,8n5.28 2.2{3,CII'2.S.~

'l'o(;a1(ali 

,ource~).

118, ~(2, 004.1'9 3,,1~7,~lS.30

12,5058,172.32 

128,664,47B.U 

5O,~03,187.34

35,727,957.26 

100, 8W. 8llS. 84 21,H3,ro.~.43

15,6:l3,gll.!I'l 

43.261,503.15 

11,92~,~72.711

4,924,M.',19 

4W,B28,B7I.oo 

10,.';34.95 

1,(iJ5,76 

367,98 

If.:l 87 22,457.71 

1l,435 40 1,1l31,Oii 

\,691.38 

7,052 ()( 

10,842.13 Mo 

642,03

1,.m.33

3,533,,';) 

1,lfi2.7~

2.384.70 

4,491.01 

595. B:l 4,~.'i02.00

8.100.13 

; 

27,(l9~.59

9,31S.14 

307.98 

W3.S7 141,455.10 

11. 435. 40 2,19B.02 

3,417.08 

8,852,1)( 

22~,%0,36

4,829.39 

3.';,072.55 

1,574.:;'1 

",049.80 

1,102.75 

/3,884.70 ~.848,93

4,274.51 

4,8.\2.00 

8,100.13 

. • • 

40,\lOO.02I.26 

74,.\80,197..lg 

4f1,312,565.00 

H,2m,~78,toO

49,68',761.4( 

M,~2j,0%,71

20,li31,888.82 

100.051,281.0~

352,022, 23J, Z9 2.~,1J.'6.(i,'.o.41

21,65~,¥:9.2S

77,OO8,7W,34 

II, 7~,~86. 14 lOS, S17, Ol~. (>8 

40,G75,6r>3.40 

(;,77n.25'.OO 

2.1,070,M8.15 

1,:197, 33l, I}I 

14.M8,G29,4,j 

31,OlI 109.07 

" 

-

1G,534.97 ~:;,800,97 123,565,740.00

4,30J,62 4.3G3.02 4,OO7.B'1.l.23

110,91;156 ll(l,IPI.56 . B8,757,357.78 50.712.03 1I0,3IJJ.73 1,135.453,21G 52

3,301.95 4,791.95 (\4,9:,s,87Ul!l

G1. 73 41,001,779.57

2G,832.37 28.,';02.37 "'~ 88,(ISl),500,22

32.30 32.30 102,(i(Ij,9t7.23

1,37i 86 1,371.80 3,338,000.03

(l9,22 8,886.69 85,J2G.7[>fI,~7

2,539,30 5,3115,58 43,3;1,2,9-12

5,324.00 0,02.~,90 28.311.00l.o.~

8, .29. 73 22,555.41 215,1)36, OOS. 51

18,305.73 18,3(;.1.73 26.28~,fil)2.21

1l,o:J7.18 42,940.42 27.50\),223,40

45,103,26 46,206.26 297.81O,597.M

894.32 2,744 32 34.008,693,20

M,1)'I9,08 55,800.08 22~, 060, 120. 46 - 3 7~ 44,402,92'2,81

22,100.35 2d~:~ 27,0i4,430.Kl

10,311.20' 19,311,26 0,000, TIlClO 5.01 3,087,88 36,52'2,002.13 

1,267.99 2,270,82 IO.I,007,OOHJ

45.507.0,0; 4S,W7.o.; 9,5nJ,1.11.IS

3G.1,H 513.74 fi, 700, HS 37 42,646.17 45,386.17 52,OI3,00'J.M

7,500.83 20,241,80 17, 7~fd37. 70

10,839.13 22.ll!l7,32 42,OOB,t52.95

- 2,120.31 33.1128, 72[i, ~9

~:m'u, I4,713.M 00,512,708.00

3,518.58 3,518.58 4.22.1,268,94

...... 1,423,(78.00

3,04.~,402.81 3,nRG..~.1:; 5,407,58O,25J.81

- I 3 'lnre,1 (or slnokln m, o~"s ,lnd uucla""ifie<l <,oJ!<>ctiorn. I Indlldes 1310 Irom lloy,nents by aSile9l;meni on l>ceonni 01 0plUm It. nl ( c " , 

•
 
__ __

• 

TABLE 2.-RECElM'8 J'IW~I SPBGIFlC SOURCES m' I~TER"AL fiY.V.I;"'UF., FISCAL YEAR E~DED JUKE 30, H120, DY STATES COMPlUSINO Two Olt 00 

MORE DrS'!'RICTS; FROM TJiS Sn,n: or MAiiYJ'llND AND TlIF: D]~T1tr('T or COLU~lmA, WHICH CON~Tl:rUTE THE DISTIUm' OF MARYLAND; ANIJ 0 

PROM TTU STATE OF WAS1I1NOTON ANO THE 'rERRrrORY 01' ALASKA, WHICH CON13TITUTIe THE DISTRfCT 01' WASIl[""UT01<. 

lno:omo '1lI~

pwRt. (in(1l"jOI",I,. Sla~OiS­ part"",.,.hiPll, ~,

oorporalionl), 

A11I'Il<a..... ••••••• CUlironJilL .•••••••.•. DGllrlcl. oICQlumbia 

llliJloi!! .•.....•.••••.. Idaryl;:.n<l .. Mkhil;lm . Mi'<Wuti. ••••. 

New.lenwr·· 

New YOT••• 

Ohio . P<'nl19:ylvani~ .. VirgllliB •••••. WB!<hlngl,/Jn .••• 

. .••••••...•••••••.•..••.•.•• $371,«5.00 . •.•••••••...••••.•••...•••..• 1:N,!l5.~,256.2'il

. ~,\128, 755. 77 MO,J'93, 1~.1J..'l

4~,<)()5,750.00

1!!7, ~21, 362.04­ ]1'.1. 9(''', 0,1.86 

lIlII,Qo.18, G78.~2

1,10(J,8lt.l,~.70

279,7M,u.:J.17 

4:!J, 930, 354· 00 

31,447,7'25.H I 

:\4,755, 730. 

EstatesTnmsler ornet 

estateso! dooedents. 

NonbevcrJ£~ <pi'H, ,lis- 'I Jlcv~r~g" ~plrils di,­ till~<llrnm- tille<ltrom1--"--,------1----,----­

Fruit; JlIlr Other mate­ Fn'it; {J<:( Othur m~1cgallon, rial.; -per ~on, ri,>J~; per

t2.2Q. gnl]on, tJ.20. ""$6.49. pllon, IUAO.

lIoWe'\ Spi,ll.'l ,,, Rectified in band
 

splrlts .ridt.;
 e"fl<Jrl; Or wine; cas~ .tnmps

per gallon, stam!,' => 30centi. <:'11('», 5dnil 

lOconl•. 10Cl'r.ts.

, 

··i2;2.i:i;:i3ti: 27' ·iii;6io'"1!2· "i2;oo5;O:iil:iJ' i2;i%: 12' ."ii5;oii:.i4· ~\52i.".i6· :: :::::::::: -:j-i-;-ii-i-;-;; 

95\1,927.60 ••......•..• 808,045,36 

10,399,307"'3 5IJ,700.~g 15,M3,5~7.76

1,1111,654[>3 ..........•. 9,544,44&R5 

2,182,001.67 31J,51~.92

1,339,31~.94 Q7.ll2 nl,~14.S4

3,8&l,3.'iO.69 379,023.04 ~.\2.00

32,772,J04.60 80,617.12 3.~1i7,;17,'j

4,308,fol3.15 4,U35.36 3,&12.72;.80 

~Q,~:ut~ :::~':~~:~;: ..~~:~~:~~:~.I
 

.•..••••....•. .•..... . .•.......•
 7G9.85 .......•.. 

....••...• 

482.00 

974.38 

142.02 

~:E

16,293,89 le,914.~1 S~,670.00 6,095.111 

2'.;583.IG 2~2.lL 15,174.00 3,004.90 

3,295,13 "",,;;,.,'.;.. ' ....•.••••• 1,1114,010.32 ""', "" 318.00 

7,140111 115.00 

1,630,522.49 72,515&1 I,L73.oo 

31,432.72 .Z4 5,:J.Ill.OO 

7G, ~:~ .:~:~:~~: ::~~:~~~':~ .. 

I 

. 167.30 

1,715.70 

233.30 

:~:~::~~

. . ;: th L 

= 

,


a "


a 

c "
 

a ,

00 

0

•

"
 

"
 

0 "
 

"
 

"

•
 8 

"
 •

"
F 

" "
 

•

<

d

"

, ·1 Di.\illcJ,pirlk, ~nd alcoholic !Jeveroge".....CnnUnuod. 

" "-------,---~I--··-------,---------~'~r-~~~r---,-----,-----­ '. dlates. . ~ In A ,Ilec(1ne,. Uquordealers. '£' 'Still or '1'0"1 .rope ~~".rI , I , o Jilin~ mn"~ fJ' fortlfj'lIlg
 I cordials ,·tc' ,wee1 wines;
 

tiOoont•. Ret~il, '25. 

"__ I'"_~_"_'_'_'<O_"_;I '_~r_"' '"_"_'_ 1Ala,lm .... , noo.oo &325,00 Callfornia........... :: ii;iiiiJ;i:io:n· "jii8;f.~:,j~
 $ll1~. ,,",00 113, B26.1\.1 n istrlct of Col1Jm bi~ ..............
 " 1,-l.'I1.39 llilnois...• MlITvlMld. 128,809,57 ~.3AA (;2 1,140.01 11:),110. OJ 522.62 Mic!'igan lIlI2. (l3 3~.I~l5. 65

Missou'i... .. ..... :::~. 739.44 387.52 1<8, -100. 14 54,842.7e 1,400.02 ,;1. <00. as ,,"'ow Jenmy .. 51,517.60 ···.j2:92· 1,395.84 IU5, ~.~1. 06 ),·twYork... I, 789/lJl. n ll,281. 76 6,106. 00 3,~"'1. 3~ 21~, ~72. ~j Ohio .......... ..,.....
 6, 742. (,~ 2,627.15 ~6.". ~l Sl,.'j(,2.H Pcnmrlvonia .. 37,~2l-3~ 3,099.28 916, ~7 t~2,o)Jl. 71 Virginm..... ...........
 WMhtnl;tcn 2,012. r.:l .. . 7S '00."00' .. 9,OSS-7n 1,93~.OO

Whote~~I",

1100. 

_ Still. or wo'm. 

manul",,· 

1ured:~~oh

'20. 

Manufae. 

tnrcra of 

stills, $50. 

Fermeul.ed 

Uquora; JlCr 

banel,18. 

ii6;S06. 32-. ····iiiii"7~· .ii31i." Iii;: ····$3;666:56..... li;n~;371."g,] 12.0;. 01 " 18,427.0B ~,~I.1\Il S,013.22 12;001. Iii...... '~:!3;liri: ~i

6,685.98 ,1~1. ~,j ............ 3,530.83 1,3Il6,i57.50 1lOB. 36 1,.>31.51 3,'Wl.OO 150,681. 89 1,~20.00

9,~35. 107 ~5.H 150.00 4,250.00 3,[;61313.00 11,641.~6 11fi. SJl 4, 11r, 738. 00 86,570.41 331,72 ............ ~~3. 75 ·····2;300:00·
 16,191,360. 44 8,400.43 2&'J.40 1,310.00 32, 'l.I5. 26 7,144.38 31,304.51 226. 94 49t. 8~ 6,4<lt,208.73 393.75 ...... 62(1. ~.

~83.34 179.17 "404."85' 21,&>3.8'1 ... ········i4:00 
----

________________

T.\HLE 2 -HEC"RipTS "nOM SPl:CIFIC SOURCES OJ!' INTERNAl, RllVE.'IU};. }<'ISCA"L Yl:AR E:'!l.JEO JU:'!E 30,1920, DY STATES, ETC.-COIl~inlled.

Mull Jj~llor d,':i!r",. 

Stare... 

Gmp<> Total.

v-ssthnn mo bnrrola llrnliftrd BlHl or • brandy for VI'l1olcsnlC, Disr.ille'l 500 barrds, or more, Rctail.~O. spirit' ~r 'pork\ing fortif}~ng IW, ~plnlS. ,,"0. ~100. "'lIles. wlne',elo. SWl'et

'''incs. 

1-421;'00 

C<lliltlrnia' ... _....•• A!"-lkn .........•••••...•••
 $53, 77b, G9 S,OJ9,1r~:;'1

J)[-;!rict ofColnmbia .. \ ~',iilZ.7~

llIinot,..... 192fl.l,316..&'i 

]dan-1,,,,1. 11;1(j4,~I4.G7

Midiig:m.. .. . 3!1,0:>'1.47 

Missouri.. . 6, 1'1)], U~. ~7

Nu..-Jer.\cy..... . . ~.~."",.lH.OI

},'owYork .. V,fl(,6,r-.ro. &I 

Oh;o . [>,4f,'l;,[l".~.41

T'enll\Yh·a.ni~ . 21,009,3H;'P2 

Virginia . H,+OJ. 7~

WMblog(ou.. lJ,l63.I~

• 

• 

c s t 

/ 

. Ci.~a"" according 1.0 intrnd~d ",I,ail price~. SLat.... 

Cla"s A, reT CIMS B, l"'r 

111OUS:ll,d, Ihom30d, 

15. ". 

Ar,\'ka ..... ... California........... ..
 siso; 238. 15 "iOO;7ii::io' IJI.tdot olColumhia. 1,2a5.00 7,6:12.77 IlJinol< ..... ... .... 112,331.82 450,401. 61 MBrylAo~, .. " .. 58,657.37 300,464,13 MJrh.i~BTl ... 51,158.11 813,718.31 MissouY1 ..... ..... SO,038. 95 H7,970.H Ne",J~y.. 277,300.01 498,768.41 New York... J,272,S-l3.20 l,m,oro.08 Ohio.......... ...
 !.rm.O·n02 1,008,827.19 hon,ylnnJa..:' ...... ~, 320; 822. 0:; 6,257,377.47 \"irglllia ........ ...
 1,167,177.36 101,,\17.55 WllShington ... 11,467.78 15,634.6-4 

CIMS C, I"" ~hOI1~3U(1, '9. 

U,392.50 

H6,J12.H 17,nuo 

048,0'1. 9:l 

'17n, ~73. 31 1, 765, e~o. 88 lSl,MO.32 

.1,138,922.19 

5,257,017.24 

1,651,015.23 

~,n9,185.77

101,889,91 

37,611.32 

II(B~$):~r Cig=ll,rs Cij:Bn>tlc<

Cln."-S D, 
 ll"'P'),]ler (slJ:l9.lll,l"'r pet Clas.~ E.itt thollS"nd, th"u"~Tl<l, t,hO\1'llllld, thou""nd, U'cllill.n • 11.50. 17;;'fl. 112. 115. " 

I ... '·i3;:ii.j.'is· ........
 

Slii, ~49: 66' --iio.'50 ... 'SGm:9i,' ,.i2, i,2';'; 7~5j2' 30~.W . l, 182. 2.'l H,f,1O.42 

1,011.00 10,~:~

3,528. 60 2,259,38

2,451. f,0 5,180.00

33,309.00 16,372.83 

28.3,220.73 510,527,70

13,460.40 g, 55i;. 08 102,670.26 44,3rg:~ . MOO ."" 32. 2.~

.... ... 260:92' '''~;2ii:in ""2,66130

2(l5, OOO.:lO 3[;2 181 ()J

1,284.M 10,987.91 ....·ioi.'8;j· 1.-15 529.28 Ill,003.OO 2,388.60 7,IIO,OOO,3g 133,8W.83 265,8l2.18 33,015, 655. 14 3~1.45 75.60 300,flJO,38 2l!,foOO. n 3,68\1.56 4,631,006.26 78.UOO.OO ,",0.40 1:;,410,921.01 

2.).92 26.55 

•
 

I 

Ma!lufnN"",d SnufP, ~or 10"""00), pDll\l' , p<'r pound, I~ oonB, J~ """IS 

.... .... 10 17 '2IlI,6S'l SJ 757. In ·i;5-iO;62i.ig· 3,ll'll,11l3.Z1 27. OCt I, ~ll2, 128. 3~ 11,257.8(] 2, 762, 906. 50 393.99 1l,791,936.16

1,83I,879,b:.l 5,125, 9m. III 

1.3,310.11 1,880,400.41 134.8S 10,080,'58.38 3,007.77 992,167.68 ... .......
 3,123,5.50.17 .... .... .. -...
 1,352,18 

Cll1"!'eHe
 

,",pors or
 ,ub!'s,p('r , hundred, o 'tol""nt. " 

'0

,

" .. --i';';~63: 77 

.. ... Q

"'.M o ... .. ..... ~. .. -...... 

·i;52j;oo.i:p:, cr, 

.... .. 

463,78 o ... .... - ..... ._- .......
 " " " 


 

,
 

*'
 
----------

00

f 

'l'JI.lILl! 2.-:R.ECl!:D"JS FR~14 SrBCU'J(; BOUUCESO QF INThRNAL RE\'E~UE, :FIBCAL YEAH ENDED JU~E 30, Ino, BY STATEI'I,'ETC,--{;ontiJlucd, ... 

Cigar anJ cig"ret~ m8nUr;.cturefS-l\llnU~1,al,,,,. Tobacco manur"ctUJw.-<uillu•• 1."I,~.

Qv~l' Ov~r200,OOO CIl:><rclt~~, <00,000 pounds,ru; SlBtm. incllldiD~ in excess 200,001. £i;,~~~c:;:; sm.ll N'ctflver 50,001­ :oo,ooJ ­ 0(200,000 To"'t. Cigars; llinllfa". l00,(JOI) of 400,01'0 PO" 1~,Q!)fl 5).000 ~OO,OOO 200,000 pnunds, I·Utes hold • olgnrs, ci;:nrs, per ptlllldS, p,,,,n<ls, (-",ull'h, per I 000 b.Y""·'er:5. $24. 1,000 or g~rr~~U~~ ~. S12. '2~ .. p<lun~hor fraction fraetlrm llwrof, llt~n",', Ih"red, 6 ~.nt< 111 Wilt<, IGc"n'~.

---------~~-'--i---I-----I_--I---I-~--I- .. _ _ _,._ _.. , .. _. $1,Gl&.4G __ ~,~.OO

t~i,~~mi~::., 2,P~::~; -'it..",: 57 _. ·i.~~j~oo ~i~:~ ··~.j;i3j ;TIll $~'O8. OJ 54fl. Of) SZIill. 00 71, 1f13. 87 tL">. <l) . ,. • . 3,50:\,003. 08 

DjmictoIColum~I". .~l."~ fj,OO ~l.OO.. . 2:1$.20. 7.{1(I ••• _.. • ••• .••.• nl(;.'l. .... ~,J()I;.~~

lllinals... 4,r,21.81 1,052.13 3,117.00 3,124.28 330r,2 10.~6 1,421.41 48.00 $40.(1) 4,5'2.16 69,W3.61 1,;;&4,75S1,IIl\U~ 7,M,UIl.38 

M.,yl~n~ ~01. 71 :~2. 71i 21B.00 42a.\f 0,159 <.r. l ,;49. l~ 124.00 00.00 z-I.OO 1,404.80 9:;,21\1.81.. .•• ••. 2,811,1\l4.88 

Mk'lgan... ~11-~'~ :'17.00 8H.00 1,~.C1C ~l,5\l~",1 :1.CiJ 4'3.[~. _... 2,jSl.~4 j2IJ,Il3~.L W';'" 5,6H,68I1.3'j M1S'.OurJ.. 601. 9;j 534.00 483.00 784.1)(1 2,73\1.1::; £1.86 133.5U I~,'IO ~'11,1'7.81 OO,7'\!I,OO ,~.. 12,3)),733 "I N~" ,Tersey. Sffi.c..., ~"4. 22 4&.:,.15 721),0; 3,,420 12,393 M 007.00 noo' 9600 5,814.24 :l36,754.;il . . . 1~,741,UI ~B

Now YOlk.. 5,~&l.7~ 3,~77.30 '.,4~~.50 4,42L~; l''''2(jo.4~ M,.>43.ll<i 2,b'J7.4g 29.,00 .1OOiJ, 2,1ii.9 J,16I.,1>54.& 1,!l(I4CS 1,29Jil fS,I87,4~S3

uruo _..... 1,~W.~111,033.50 1,~7~.~~ 1,734.00 H:l33.~O 121.50 747.00 27,00 1,864 6,216.00 .19,082.ll-,1 128 .01 1:;,154,286 sO 

Pr",,-,ylnni.... 3,m.S3 1,-170.78 ~,4~7.H 6,O(J4.SQ 15~ 82'/53 5'iZi.2~1 :, '130. -14 J ~. 07 e7 3'"1 R\~. 40 112, !Y,(I, 00 268 01 28 &8 20, 1!l5. 573 ~9 Virlillia..... 120,00 68.00 108.00 111,~G h;071.~ :lC,.103.Z! U9.fiJ ~(j.OO z-lil(, 3,iIll7.tlf 69,(,17.21 U',l 8gSllO,7:!l,13S~"

W""hingl;OD. m.5t 113.00 120.00 84.00 2%.4T . 61.63..... ,.......... 22,Z-s1.52 1 '1 2~~ l~,3G4

-----'-----'------'--'---------'-­

#; 

,

,

,'" 

- ",", .-. ,:-C'f',' 

'''':-~---' , 

/ 

W11ol<;­ Tol.Il.L

sale, 

.~11("

Retail, 

,~

Ad"lt~rol"J bu,vCo 

Prrp_'"nd

In e<'nts. ' Tol.sl. 

r""Jotoo VOlIl~llDd,

lOeents. 

I V"""/<lred I Manul",," -I -,-­nee.' "~,,,. ller POlnl(J, turers 

l: "'nt S600' S~!?!.""_ Unooloreil Colore". v=~, ~l&)"I~r"", <>komar­ Un""lored 

l$nM 148 Ino, I./; Knrinc, oJ"Jmnr_ 

·-::::::::~I_::_::_::_::_::I-_---/---- / / I<lSO. gnrino '';l')~ ~~a······· ~-----I D:ol"ol 01 ~ojumb1i:

IlIiD~jJ_.... . 

~':fuJnnd ... :::::.. ::: 

l.Ij~~r:::······--· N,w Jersey . N,wYork . Ohio . 

~!illl)"VlvarlS_. iI):inla.... Washingion. 
--------

•• 

,-n~D JI'NE 30, l'J~(I, DY STATRo. ETc.-(;ontrnnc-a. SOUu<:Ef' OJ' hnEIlI<AL RLVi<I\UE, F I~CAL Y EAR .. ~" , TADLJ!: Z-RECEIP:ra FRon Sh;crFIC 

~£aOllfu(>. 1'01,,1 I Pcrpound, l'e" t'lIrrol, (urers, 4 oonts i ront. ,~,

I 

Ala<kB. .. - Cslilornio.. . _...... 

DIstrict oIColllmbi•. 1-!.1'X1::n nO.G;; mlnom····· ',1(8. 00 Maryland.. _. IIl/chigan . sri:ii' ":i;~i i :ii2 JlIlssonrl. . New Jersey.. 2[,. (O) 1,040.20 N~wYork.•. 12.50 Ohio · Pennsyh'3nle_. 

Virglni". 2;;.00 WaghlngtOll. __ 

ProcesS or r"oo"~led lml.t~" .. 1 ~llxed /lour. 

I 

MIIJrorS, 

p:~~:", Toisl p"eb'~

!12 '" 

-----------,----I-------~

iii'3~ , 

'~:4i~;iJ6:U4'

31,972.~7

248,362.28

2,573,020.66 7,~5:;, 10 

3.',2,10 

5177.28 2,67S,471.60

198, 77(1. S,3\l4,200_~

725, 7'.l:l, 'l3 I 623,711.16

2',285,,"6,47

1,192,300.66

29,2:J1),8'22_03

3,02-1.$6.2.;

4,07(,79-'. g;j

781,13>1,00

7:21,009.71 

$1;,.28 

ig~;70i:2G' 1,;IQ,800. ro $.l6, I('!.'i, U5 ~~ 197,US.S7 1,;;2I.rt2


SIO..,5· ... i;iIo~,m:fj8 3,M9,735,OO 294,783.25
 

308,B7~.~4
 4<ld,3H,43 10,469,&6 

682,552.91 l';n,6~,,79 13,517.47 

883,%1.~! 1,100,f;>IlIJ9 22,{',I_84l '15. L'(I 46.50 .\fS,600.<::8 543,:HI.&.~

1341,24".41 13.I):'JO,3'~4.(9 12,388,171,47 

1:324,26I.n 1,64.7,61;0. 12 44,,8.1.29 

1,314,539. 84 2,(01),200.0; 151,004.02 

-·is,i.'oo· 1,191.20 

4,862. 20 o . 31',(1,94.>.90 396,330.80 c 4,(42.14 12;,2'1.1.40 ~%,O!',4,r,O I 

i , \ 

F-~g~-----~...J•••·••­ ••--!"'''''''''..~''''''''.~~-IIIIIIII!!III!!I!''' ...---..."'!',.,• __•.!'"n•.r.ili~_...~nn••"':-)~~~. !7!!!!!!.l'1!!!'!!!!"""~_~'~.;o,

PuNic uWil.ic>. 

StBtes. 

. 

Ala,ka........ --- ...... ....
 California .............. _.... ..... ---.... ......
 Distrl"! ofColumbJa......... .....
 DUntM.. ___ .. ... ...... ..... -- ...... Mal"\'IMld ..:. -- ......... -......... .. .. ....
 Mlofiigan.... .... - .... ... ----..... .......
 Missouri..... ... ...... - .... ..... .. ... ..... New Jersey.. ........ .. _- ..........
 .New York .... .... .. ..... - - - ....!'. ....
 0010..... , ... .........
 Penl\svlvania. ... ..... ---- .. .. ..... Vj,ginla. •••••• __ ••• .. ._-- ..... -----... .... WnWlbglOD•• _••• _ -- ......... .........
 

P...ig!lt br rail or wat('r; amount p:lid, ;1 per cent. 

loX•• 705.87 1,~51,1l89.58

2,~10,~7~.23

22,04,,8\'f,.G~

5,91\4, 822.~;

5.016.m.21 

b,m;253.48 

237, l~il. 21 15,1.12,215. 33 5, ~87, 429. U.\ 

19,317,"'">3,2:; 

3,59\,51~.8~

492,IJ.l..9i 

Exp""lil lor 

oaeli 20 ""nts lII' [metion 

lhorool paid, l' cent. 

1330.55 1,5,459.00 

219.85 26,9:!rJ.73 

... 5,14,.41 

6, 713, ~7

IH,D75.~1

112,900.71 

1IJ,2Il5,571,f,O

. 141,093.21 

lJ3,f~Q.511

3,N9_93 

2;51~.31

Tn"rnportatioll_ ITcJeW'''ph nil'] .. telepl>!tlIe mell­ :1 I I SJ~('S; ChMI'I'S Leo<;e'l ",ires; PassoUgl'ra hy SCllt" herths, Oil by pi evm-14 ~nt< of~molU>,t 'l'llI'31. 

milorwlltor;' ~lc.;of ilnes;or '''',dnot.o~crS?1 pald,lOIJ<'T" ofamolU>,t paid mno\llit pnld amounl J'ild cents, 0 ""nt<. cent. , "." chs"..,..>0,..,r5O .8percenl. 8 ""r mnL 8 Jl<'l" cent. ce1l",Wo;o;,nta, 

. Ili,218.6d 1274.]8 S3,381.1S J.l-j,910.44 -·jii;rii,s.'4i· H,M8,7M\,6S 

2,008, 585. 4J 

5,7~f,~11,49 19,371, ~1 --i23li;ciis.'co· 1,WI,43~. '0 l~,tOO.~ ... 8,959.DS ..... 5,M~.921l.05

15,;l;J~,290,~1 5,f~7,:u:J,&l ij5;~ii"28' 1,076,39'),(\4 H, 474. j~ H,16.I,735,OO 

2, i20,526,69 3G,~LW ~04.'j85. 48 9,~17,1IB1.~

J, 7ll, lOS.{Ij 74,4tlROO ?<;;ru:f1 ,';1.1,292.48 ---i:i;j~;i";B' 9,405,R88.~1

4,~OO,l>lD,"5 1l2, 298. 99 1. 150,578.83 ~,1;O.8!l 1l,1IJ3,5H.Y7 

OO,.'{I. tl8 u,22'.23 ~.16 -I3.M 3~, 7,1. IlS ... '1~,370, 7~

10,746,238.[,9 83,5~2. 3::; 2,312,3'-(1.24 13,300,592,74 .~;i;4ii.' iii;' "H, 9134, 004. 81 ~,203,704.48 23. i<ll. II 253,716. &1 ~31,8ZD 31l 9,798.00 to, 2.~1, 670. 1I3 

It, 282, 900, 98 3,r.Sa.45 1,500,3'u,~5 1,415,777.91 52,U77.0" J~, n~262.51

2,732,305.5" 7,482.109 --- ..... 32,,-1-1 .18 2n,fl; 6,36 ,3(1'7.1"::

'" M~,"2~.34 6,008.24 -- .......
 IfS, '91.~~ 1,208,841.81

< 

0 

H 

0 

"
 6 

" " 

" 0

,

•


•
 

,

0

"

H •


"
 

•

"
 d 

00 

~.
1 

TABLE 2.-RECEIPT!I fROM SPECfFW SOURCi:!1 01> INTERNAl Rl:YENUE, FISCAL YJ::AIl ENDED hfNE 30, l(J20, BY STATE!!, ETC.--f'.A;/uti[ued 

Life. 

Slat",. 

OncnchtlOO 

- (Il" Il'lldiCIlllI ~tolfa.""of

polley, Sron,". 

Indl1,<;!,hll MarIn"'. ilI!I1Id, we.k1r I"'Y­ nUll tim; 00 ment ~~, not "v~r 500,.0 ~h$l orfmeperrentolflrst lIunnl,">ilL <It 

prem urn, 1 wooklypre­ =,. mlum or20 

per OMIt Qffl",j I monthly pIT>­ mlum. 

CllStl..lt~-,on

cach.$l,,,frno> 

tion'I,l.part of prem:um,l 

celli. 

Toj,,1. 

C'&lifomia.. ____ " _"'._ 

DistIjcll>1C"lambJ•. Illinois..... _ Maryland 

Mjclli~Bn .. "Ii,,~ouri __ ............. New Je"'ty. N~w York. 

Ohio... ,_ ...... _ Ponnsylvonla.. Virgini,..... WaShingu>u. 

........... 

............ 

$l24,rn8.n 

2,:l3L'il! 

201,1l~.~g

II, 8:)9. ,;9 

42,0187,(14 

170,li70, ~l

4!l..1,1A[,.PZ

1,748, &10, 411 193,30.';.44 

307,216.83 

~,85!1.[15

. 23,m,9(, 

1,10ft 40 15,3li8.n 

31,304.25 

2(1,336.79 

139.63 

~,OOO.74

15.l.~77,OZ

227,100. ~2

21,157,21 

7,563.32 

ZZ,970.S2 

1,00'4.92 

1J,';OO,30S,~

3.7H.fjO 

1,47J;321181 

2(1,&59.08 

64.981.10 

9S. 774. W 

:wU'lli,82 

2,gW', 7G.i. ll) 

10S,G80,(I(J 

508,970.07 

23, 18-l.l1 

23,024.70 

""'.\lM,S5 

:.!l\WJ9:I 

421:264: 72 

400, OI\R. 82 15:!.91H~1

m.lino.73 

8.1, 90.\. 03 

OM, ll!<'j, 98 

21,425.71 

HI,88.I,7li 

1;,050.05 

l,6m.03 

t7i7,fIa7, l~

<2,40~.12

2,130,003.37 

4.14,77t.2g 

2.\0, b12. 77 3%,141187 

1Ia'I,~,~

&,4,1,=.00 

3;\6,875.45 

905,1M.97 

t:f.I,673.ro 

51,378,60 

• 

/

\ • 

• .~:- - - - - -­

52:071:76 ··2i,~r,.46 5.40 1.z,J 

2.75 97.68 

173.00 88,300,41 

61.00 IS.73 810,2~0.9\ 581,BB8.8" 

1,503.3-9 2R,~35.M

169.60 2,8ll.72 

I Tire.'" ao­ A"tomohUo Oill". nul-o-­ ,"",,,,,r,es [or tnJlbe.nd mohlle, ond aut~m"blles, ""'ROn", motm ~'fel<lS, c'"".,opcr 3 percent. 5jlC('cent. cent. 

----I---!---I-~-I-~-I---j--I--I-I--I------

Alaska....... $1.33
 

Cnlifntnia _.. 1&1,265.70 soJti: 1~" 'i8ro:-i7li:3o . si:i;jQ.i:G2 DI.trict 01 Columbia... 3,805.53 681. 23 4,987.50 . ••.......• IlI)Q"I'...... .... 1,()27,51B.~j 1,9l~,W5.41 1,"-"9.6.~S,061·j'!l)I\,511.,71 

MllT,\'hnd. ....••. 10, 321. 9~ 1~,,}Q7.7 16,JP2.«< 39,771.13 ~nehigan.. ... 5,S74,663.~6 49,3tl,112.65 8,8~~,691.22 317,235.73 

A{.ssourL.. . .... 1M,134.38 4z>,29t.34 45<:,071.77 2t,CI'!6.39 

NewJerscy........... 00,476,19 f 214,518,24 1,94Z,912.61 3,079,146.81 

NewYork _... 2,300.57fl,(l2 7,4;~,7Rl.77 7,&01.916.01 2,810,061,43 

OhIo 1,283,091.2\1 5,6:!7,1>67.S6 :ll'l,B'I,056.10 417,051.71 • 5?!,20088 2,19i,392.33 282,37S.69 f.~~~.~I.~:::::::::: sg~;~1~:~ :19,""'8.72 1<,!Y.l7.61 17,757.<17 

Wasbington........•. _. 22,297.75 17,l28.75 31,677.89 188.39
 

Plnn..., T~"nJ5,

or~30'. tackel,' and phonograph" sportIng 

nto.,opo. g<>Ods.IO cent. ]l~r cent. 

rbo!oCh""'illg Camoras, [rnrhic r6ndy, gum,~p.,. 10 per films and .\ p"J conI.. "ent ~""t. ph'!e'.5

J1"rcent. 

$2,920.2Q 899,H4.M $25,SliO.OO " D ", 

2,71~;~n:~ "·3-iS;9Qr.:1oi ····jiiw 

_

~U: o 

+(I'I,OIl.ol ~9,\1 a1.0', ,00 

193,14\.10 6,709,9~ 2,559.~"J 854.4S 

1,363,727.8G ••. 178.5, 47.00 

589,45.3.63 --"57:67 73.CI1 Z5..<tIl 

4,H3,187.7~ 193.12':1.33 6,62~[Il 2,531.79 

1.211,4l7.09 369,4595, 7S..':J 17R,JI 

~'~;~?l~~ ::::~:~~~:~l:::~~~:~l:::~:'·~~

Fi.t'Jlrmtl, 

,bolli,e~.,

10 por 

o""t. 

Hunting an,j 

bowtA 

l"Il1VM, 

10 per 

oen!. 

,.;'.•,; . '.';~.' 0; , 

Dirk<, 

lmiVolS,

"'",", 

etc.,

•

lOOper 

cont. i 

o

'. 
--

..,-----..,.,...-~----~------------------

•

1

TAtlLE 2.-RRCl:Il'TS J'IlOM SI'I(!;II'IC SOlincEs OF INTl':li~AL REYE"UE, FISCAL YF:All- B"'P)lll JUNE :lD, H120, ]lY S'rATF:R, ETo.-Cont.inned. i§

I .
 I

Porlnbl0 '''''''. Th('m]o~ olectrlo oottlos.rlr., fons, 5 PC' cent. pcr oonL 

.Alaska .•...•••••.•••.. ·········1············ 0I1ifornlr.............. ... ......... SIO.32 

Dliltrlct of Columblll.. DlInois....... ......... 'liciO:j9' ··i;.m:M·
 ~land.. _ MJ .gnn.... ..........
 

.. ........ .....i..':i3' '''j;22j:~'
 

),jjssourl............... 42,SO$. 90
 

New ·.. ··ili:i.':iS· Jer...''1. .......... 9,4...... 00
 

N"", york ............ 30,480.60
 3-4,34,,% 

OhJll.................. M,792. 07
 3&,£01.&1 

PennsrJvnniII ••••••••• 2O,43a. 71 6,403. 22 

Vlrglllllt.••••••••••••••• ............ .......
 WaMlngtno......••••• ............
 ...

. I 

Mmlon. Em"'" J1ll'"t or I MI.""Ib- Livery Dunjjng Ye.cllls, Artlclo" Tollrt "OOp', plel\1'" Ohm chl1dlohor, 000'" oocl.lh'ory gM"'onls, motOr "",do of rw, r.te., ("a""ll, <litho (Revonue bool.ll, do., ek.• boaU,olo., 10 po:r rent. a p!'r lX'ut. ofthon",ulI, cnll", nrl Actol lOper",nt. IOprrr<'nL IOperoont. $pI'roollt. prollts, 1~17).

lOprroonL 

..... 12,487.48 ... .... ....... .....
 ····iio5:3i· ····iiii.:u· ····i.iH.·ili· 1<>3,95:I.~S si;iiili5' .. ··ci;ooi."oo· "'i3i;iiii9' .........
 UI,m.l'l

105.25 Sl,~:~ 1.,ZI1.20 .. 6,700. f>S .... .......
 "'ii;Mi'is' .'26;260:00' ····:ii;il;a:ie ...... Z!jmM 15,(J.'I(I.I0 703,914.07 111,34a.~ 144,176.01

"'~ 160,.\{I 17U.&5 S5,~~ 40.213.P7 1,351. tit 17,11J.l.63 1,SQ..l.78 .. ·~i.'~2" 3l4.09

22,716.67 I, 219.10 211,02~.1l3 4,7S:l.9S 10,m.oO .......
 g,5'o.6.:i 'J9n. OIl I,;'''~' ~4

..... - ..... 6,777. 7ll 3,I~H.26 2,;'35. 2S lie, Ill(}. 24 12,5£1 107,200.13 21,069.7.'; 4,J)-l1163

10,311.14 """ 3SL97 29.31 1,943. 115 29,02:"04 OO,:J·u,.f>S 156,344.09 416.72 2So. (\1

7tI, oro. 14 11,9'ia.9S SI,.o:H.62 130,32R43 12,8&\, on 01. 21,119.13 H6,4SO.f>5 3,101,o.lO.h7 00,809.39

8,741.721O,5-l.lG-l 4,372.16 10, Iiii'. II 62,283./0 ",snss mO,f>57.ro 12,:n.'>.18 ...... .... 2,m,157.62

16,&l6. 00 2,391.55 201,lHll.S.~ 3,81ll. 19 14,561.30 10i,U1.31 .. .. 46,&1260 41f>-lIlIl 179.:lt .. ...... ....... ...
 1,373.21 2.21 I~,~~ .. ......... ~oo ",;iKH:&i' 41!l.46 IIl,124.~5 .. . 1,102. 3,j .... ..". ........ ..... ... ·"i;.jii.'i,6· 25,&3.96
 

ISin! dn'"ice vondmg 

d<;n",l'" 

bol""... 

~lplr nf 

"'nlohing '"' o"d pipe., machlnes, lO pcr ...nl. S nud 10 

per cent. 

.-d"':: 

I 

K"d,., tax", {mlWurootur"",)--e.:.DIlnuoo. . 

~:xcj.," laxo" (manulnclureraJ-("ou,lllu<>'I . 

Unl"r' 

}Ie"""'~'" menUld Ottt"m, I "''''''' I ~;~:n~' I ,=" '00 

made Jr XalUT'llI nmblell.." J""'~lrr, '"' ' 

drlnb. 

l, 

"'holly "'~, mlll......1 - Scul tnr~, "'l'ILrln~ wlIl.r.h ..., ct.c., ror State!'. Pln~ l.... ~"", pII11lflllg<, ap\l&l'el,ctc., rnMlrloftl or In pBrt nr;r nl~, or table ""'" etc.. pcr 

clock:<. artlde!, rorh JO-

,,= lilt clnl mltl!l'S. ""r pne'k, lJIlllre Or Total. etc., 01 §le prlc<l el.r .. or 00=' ~".

=""1'/ minenll I'k.. p<'r SIIlo prlrc. In u,,= !O:Ilo Jt1lctJon 

t!'Lol.,o ~,= ~lon. ",,"1.0. fnlclioD 10percmt. til th""" prlre, ::':;crnl.o tll.".""r 

t!'Lol.,ol theroof, OT rnlellon 

lillie prlre, e<'fl!!. I """~.

enumer",<ld 6 per rent. 

15 per cent. 5tlle prl"", In the Inw, lhereor, 

I em\' l~t LO per ""nI. I 

10Jl"l'cenl. 

---- AIMka ....... ........ .H~.~4 .1.921 .55•• : ......... -'''53;OM.-00 ..'i500:6li V,!'I[,.e!l. ·i7:i;i~i:.j5 '7,0~i.M ~10,~M.62 !3~. 77 110,8-12.14 $20,310.7lI 

Callfornla..........., ·n8, Hl4.17 4J;7,W3.40 '16,204.31 3,612,M2.(13 1,247,433.12 1.403/47ll.41 ~~I,ro5.~1 1,2S7,85ll.6614,37~,807.H

DJiltrlet olColumbln. 2b.OOJ.~1 13,628.42 2lD.M ..' ... ... 113,389.01 13,555 40 191,6-14.35 2S2,MII.OO 70,02:1.291 189,001.83 716,1i-1-42 

IllinoIs .... .. 2,03S.~~~.0li g3,~,fi83.D1 Z1,27f>-DS IIS,&5.''-&5 3,731.95 16,9:t!,2~7 3~ 68,011.02 1,57f,,0-15.0~ 2,~~R.310.79 731,17-1.53 1,510,771.22 6,33-4.413.+1 

Maryland.:: . ..... :l3R,8\ll.73 176.M8.27 3.87S.3-~1 19.1» 6 f,~7 12 1,172,682.6J 9,803.40' 217,49\).71 337,1118.24 153,'<':I5.ro; ~38,077.41 1,156,1II2.W 

Michigan... ... 857,475.s:! ~O.~, 301. 110 10,416.68 ............. 16,fjf,fj.94 66,257,122.87 3.056.171 613,560.8-1 OI3,4IJ'1.M 230.031.(0 077,502.01 2.730,2:10.31 

)flssonrL ...... .. ..' OM 1107.0.1 366,080. 30 4,879.81 ),11;3.M 12.(',52.03 4.:lt3,944./i9 7'1l22.49 

1 

687,69(1.IQ 770,f,gz.ll2 371,4:l4.'n '733,144.24 2,b7~.7;'l.81

Now Jer'.r ....... 5Ill,421.8:l 189,2r>-1.81 1,846.24 310,4n.[(l1 1,06:;.48 7,342,.'i99.1l4. 7,1>-17.03 Z43,7l'.\.07 465, ~g3. 7~ 130,ror,.61 7\12,486.39 1.6~Q,6'i8.4~

NewYork ...•.. . ... 2,405,813.31 1,7O-l,MIl.64 88,148,]4 6\l2,il:l1.~2 151.147.96 40,SM,320.2''f,172,M6.b.'l 3,77].2;;1.46 5,041,080.16 Il\lI,OOI.01 3,312,884.54 15, 1~1,9n.M

Ohio ........... .. 2,OR~,171.1~ 1,676,914.02 33,0;;0.68 I,O)2,94~.76 1,7m..'O 38,315,802.58 21,119.08 I,JIl2,791.0!l 1,278,t81.12 40l.3i1.62 1,233.231.72 4,1.)(1,2111.12 

l'llIlll,Yl~nnjll, . ..... 1,512,683.41 1,073.41\8.48 5,386.43 14.18 ~,035.04 9, 700. 03~.67 49,071. 77 I, 'l82.....;o, 47 2,3llR,314.30 MI'J, 21';:, 20 I, Sllfl, 874. ()5 6,120, H14.118 

Vlrgln'ln... ,.......... 3,711.65 40\1, 8!l.~. 38 0.41~.31............. 81.79 735,581.81 ~25.WI 1611,3·18,91 291,442.00 110,91\1.91 bf,~,nI9.2.; 1,143,162.36 

WII.hlngtcn....••••. IOS,()j6,1'1 142,4(1/,.G6 l .789.3;)1 43G. O~ 29.94 763,318.40 

1 

8)7.62 

1 

:J.3~,733.25 391,801.34 107,~32.41 35(,3'l4.1)0 1,18~,()49.22

7 

E"d~ tllX.... (NIfI~UIh"'" c~ d...leMl). 

•

"-. 

•

C

e 

c 
--

--

TABL:t; 2.-RUCBIPrS PROM SFEGIFlC SOUll.CES OF INTIl:/IN.lJ, RllVENUE, FISCAL YEAll. ENDED JIJlo,'E 30,1920, DY STATES, E·'c.-Contlnued. '" '" 

Btahl6. 

Alaskn. .... .......... ._.......
 CfII.lIotni~ ... ......, Dinriet of ColumlJla: .... .... .... nllDoIs ...• ........
 Y.,.yl~nd .. " " , ..... ....
 lllchtgnn...•••.. ....
 MiSllQuri ...... ..... .... .... .....
 New Jersoy... " ,
 

New York... " , ........
 Ohio...................•... ,.
 

Penn~vo.nia........, .... .....
 Vlrgl _._ ..............
 Washington ........... .... .....
 

0",upalions, acts, llnill'rlvllege" not ol,cwhe,,' 5»0<,m",l. 

ITh,!,tms, museum., all<1 

Shooting 

Plllerl"", 

I2\). 

,"00 

2, 2,~1. 03 . H~.17

1,910.31 

j(l!l. J~

7~1. 59 1Jt;;l,Z1 

1,121.3'1 

3.~79.47

2,167.9.'l 

2, 23Q. 07 830.69 

1,017.80 

. U.o of concert halls. I Pll>:leuwr J'""bt•. liowllug Coroomti01lll, An aggr... Other automoblil'S \)Ower ~1I~

orNld' oe.llin r l:lI,i~lI ",I Uhlic lIlctinl: lor hlro 11,OOO~apiCal In cltles or ClrcU5e<, e.,t.rlarn­ "" ,ihitions bilfl~~J~nd orodcmioo, (aoecrdinl: boot.!. ck According towns or 1100. pool table,; ~~()('k o,'er ffiCilt., (~r money. 1100. to ~e"\in~ .-<'('<]rdlng to ~l'lltlng ',000 for """h alloy t5,()J(J,I1. 1100. $15. tolen<:th

,'il'~: populaLlon or table, $10. ~m~;~'.). 1"(\ ,

I~~. -~

, SI2,1I87.a2 . ~1;:205:05 , 82,881. 3Il $381.44 1.:10.00 "'ii-i;coo:w' ....~O'S::i3 . ····~:?:i5:<i2·

, 

4,007,752.54 1',7[(1. [(I ··:i2;5-iS.58 11;.1,32'1.13 "ii;~~{~'1 nl. 009. 77 21,014.611

326.(;18:97 a,lJlr..H 33.34 91. 67 to.DO G, 7l~.07 10,50'>.42 ~,.';Il1.;7 " 7,123,660.15 146,874.18 ~S.4H.7(1 "",M 808.38 2,878. 5(1 226,118.55 ~.jI).(JIJ 8':1, 46l. ,~1 32,594.00

030,&40,00 1~, 226..0s l; tn 91 375.01 000'" 910.33 J5,800.74 31,008.2\1 26,300.Er " &9,433 ..j8.5.'.ji . 3,217.711.39 10 7,\11]4.&1 "'-00 550. 03 1,oB:,9~ 141,~10.35 [(I, 9,~1. 67 M,40~.11

2, 1),51, e~2, 8g ~9 DOCI 51 18.J05.80 358.34 841. r,9 2, 1:l5.1~ ,.r,. "~2. 52 387. ~U Cl,I74,~6 8,510.16 2,7.!~,160.71 62;Rr-:2>I 7,~1~.H 475.01 66.66 2, J:lr. r.. ~'J. oil\;. ~I 0~.83 90,608.61 41,110.00

22,981, 80C1. 01 ISI,-l7Q. I" 21.3lQ.55 868. 77 400.00 3.or,I.Z7 21';,IJ(It.46 1,001.61 183,152. n 2IS,362. 7~

6,786, 136. ~6 1l.~,233.S3 ,~~.U2.~5 . 701.62 420. ~3 D,1a2.19 ::::1 •.l~{.8'l 248. 29 '93,656,51 31,716.10 

lO,5]5,71~.:-') I 121,ro.s;. .Jl ~~.120. 81 ~85.42 1,l83.34 4,375.~Z 2-tt.8Ill.87 11,360.41 1~5.001.05 45,871.00 1IJ2.~21..'>'I 15.641.20 '7,3G'U9 543. 76 800.D4 2,~'n.t-71 ai,&IJ.lIJ ._.. ..... ~1,1'2tI.25 7,469.l.oI

1,:47,4lfJ.OO 25,0011.84 11,ZSl.~1 193.34 300.81 1,:Wl.48 t~.OOl.2ii 100.00 3~,lOR~~ JI',m.25

• 

'F .~ > n'T 

('~cupaLioll5, acl,s, o.nd privilegcs, nol tl""wlloro .'p"ciUr!d-----Con~il\lw(l,

Sl.at-.,. 

" 

Ala'Im....... ............ " , ..... " ,


CalHornia_ .. _. __ ....... " , ................
 D;';I.rkL of COIUIllhh.. ........
 llI\llOjS_ ...... ....... ...... ...... " ,
 

~fal'Vlnnd.. ........... "
 ...." 

MieJligan__ ...... ....... ...... .....
 M!~10nri. ..
 !'Io.... J,'=Y.. .... ....... .,
 " 

New York... " . ..... Ohio......... _. .... ......
 J'ellllirt1'£lllia. ......
 VlfgiTIl~....... .....
 WEl.1hlngton... ...... .... ......
 

Drokers. 

, 

Stock, pr<>o


duoo, Or
 Cl1.\lom. Pawn, $100, SlLiV, t."1O. mS~~~e, 1l0UEll', !<:oI),

• 

'0000 ...... ... ...... ......
 " , .........
 14,M8.1Il $l~,~l. "' $3,256.47 S5, 109. 2G 1, 12~. ti-I , ......... .. ...... ....
 " 2"..2,4S9 ..15 L7.&I:.i:io· 92~.3~

il,;JR.lu ~.N~,f,1l 8J6.17 211, rn 72 7.5.12. 14 659.17 itJ 1),12 26 1I.ti>u, ,\11 32.1.00 1.1;897: 33 7,127,09 100.00 4n, 256, al\ 29,6118.9.1 12,339.25 ~7,712.M 25,370.£>1 9&3. 34 1ll.BW.-l1 Z8.1J.11.27 1.~J5.83

28, 1~G. &I 5,814.71 Z, 713. f" 

29,001. S9 ~,218.41 2,55•. 50 

3,019,89 

1,667.10 

228. J3 2Rl.25 

, " " 

30,656..\5 

QlI.45 

2,124.9') f>ni>.M 

~,471i.09

Adml.«iO!l< to pla~es olaYnu,eml'nl, Or enlor("imn,'nt. 

. 

l'hC>\tCT>, con_ ~erts, ctc., lor o,lWh 10 cents or fruction there",l, I cent. 

L,":l. 087. 82 4,M~.~I~ ..17 7lJl.4~o. a-t G.nM,I."'9.8·1 

1,1Bl.l>I:'J. r, ~,21),1, 121. 91' 

2, 101<, ~2'.'. ~",

2,r~;fi, 2(lL. &1 H,3oo,Dr~. ,,' . 4,95l,~.3g

I;, I"" ~lS~. 6i]

792, ';i5. 67 1,478, 167.3Z 

Sold lit Sold by I

p1"ccs other Roofg~fdcn" tJwai.crs, L~"",es of than plaoes caha,n'b ,'l~., DIU", sooiol, ctc., in ex· bo"es or of ammo­ ofth" I'er Mhi."lio. or cc.'s. (}I U," s~ats in ment.5J'er co"t c1""l:cJ. ,parrlng dub, cent an 50 ~.sfif,i~'i;e-d j.k"I~"'. I~ ccnl~ for aVo" tta elc . W pcr her c~nl. of oaoh 10 OOTIts ulInuully, 1~ p,ic~, (,I con! oftno t Bexce"",,! or Imctioll per OO11t. such OX"",", mUDi ~riC<'. estllNl'bed theroof. 501'l'runl. price. 

.... , ............ 1\l5O.4~
 ..jiiIjj:jj' .. "ili;73i<i:i' .... .... .... S122, 005. 84 32\),24fI.51 870.44 1,')'(.31 ,3,999.77 12,onWJ 

"$:i;615.20 , 

2. 1~3, 56 31,927.12 73,888. 3~ 001, HI. TI

l,7"7.27 .... -..... 1,18R73 3,335. 37 76, iiH. G!J ............... " , ........
 n,828,13 221,81.],'12 S84.02 " , ....... " -.-. .._ ... ~3.259, 92
 1611,&'1."" , .... ........ 406.58
 21,171;.. ~rl),ZJ~. ZI

2.';, 979. 56 41,547.(1,1 1, I·J4. M 1~II, 1(1.1, ~~ I••l<ll, 28,1. 43

I. Is::!. 10.52 5,9(11. f,r, -Iii J-l2,0-l5.9-l 21.1,"3 5~ I ",453,05 12,801.31 12,661.20 25.:;47.7.1 Hg,65-UU 

27.1iO , ",00 3S,B9r,,90 " ......... .......
 " . ........ 2,69
 117.11<0 1,700. n 82,'l-l5.42 

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COMMISSIONEJ: OF INTERNAL 

~l'e~;~a,~gJ~~~~~~

l'!~~~~~§~~§=:;;ti ~-",'~.;:o<- ~~-.,,;-,.: ;.s·~·
 ~,~r:":I\,!'i_ ..._'-:M.~M.'-"'-<_
 

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REVENUE. 

.~~

f; 

RJo;PORT O}· COMMISSIONj<;R O}' ~,.,.......
 INTERN AT. llEVENUE. Y5 

TABL],; 3.---8UHl>IAllY 01'" IN'I'l':llNAL.-HEVENUE RJO:co:IP'I'S, YEARS ENDIm' JUN.l: 30, 

]~UI AND 1920. lly SQURCES. 

Sour""". 

lnoomo and pr<>lit~,

Tndlvidualf, partncrsbil'<, 3ndc"rporaliolK 

Est... l~.,;:

Tr",,,,,for of c>tal"~ of docedenl"... 

Distilled spirits: DlstillQrI spirits (ttO.llbe\"crage). fllstj]l<>d spirits (bevc,.,.gc) ..............
 RecWled <pirits or wines...
 Still {lr ,pM'klillg wines, oordluls, elr. ... , ..
 Grup< br-.ndyusedin fortifyin.g5,,"(\~twin"'_
 

}o'loo. t"x~,_
 

m,tJlled s"pirits.. . ..............
 Rettift~d spirils or wines .... ____ . ___ . ~llH or sp&kllm; wln~..., oordJ"h, oto... Grspe braml, lLSOO io rQ[tirlcation..... Rectifiers, retail' and wllalcsol1e dealers 

mannfaotumrs or ~lll" eto. (spc6,,! tsxes)...................... .... __ . ___ St3IIlllS for distilll.'<l ~plr;l~ 'ntended f{lr 

export................................... 

VC~~~~mps for di.Wle~.~~~i.t~.~~:~~~.~.

Tot"l. ._-----------, ........
 

Ferm~"t~it lI'lU(Jr::;: 

Fc,.,ncnted liquo", (balTd t'>lx) ____ ........ Ilr~w"r" ,r~t~ll and whol""''''le dealers in 

mall- liq",,,s (sp"",lsl ro.~es) .. _.. __ ...... ' 

To",,!. .............. ..
 

Tobacc~:

Cigllrl(largcL ........ _ ......
 G'igars (smail). __ . . ............
 Cl~ettes (lo.rgel. __ ..........
 ,	 Cil':lll"ettea(small).... ____ ...............
 Scali ornll d",~pti01Js_............... :,,:
 T"0acoo, chewIng and sm<>1-w~...........
 Cil;[lrettll papers and tube<.. ' ............ _.'
 

F;~~Ar.~ ~i~,. ~~reU~~' _t_~~~~: ~~.1 

VAdd.H.ional taxes an cib"lll' and ciguretlc .t.<illI[lS _ •• _ .........••••• ___ . _____ •...• 

~ddition"l t,,~~s .on tobacco and snulT 

stampa ..· ...... _.............. Manulactun>rn or cli:"rn, cigarettes, and 

tohacoo 1,'pooI~1 ta.'e.;l. .. __ -...........--I , 

Total. ......... t
 -----·······i. 206,003,091.84 

Re.wme Acts of 1~17 ami 1918: 

Documentary stumps, eto-- Salr_~ by postmasters........ ... .. .. 10,191), j66. 51 

D'ltIds, capital-st()Ck ism,,", WllW,· • """"$, oto........ '_. _..-_.. . ..•. ... . . . . 18,717, (21. ~9

r;a/:.:tlll"took tra:tMoh _."L:....'. . . . . . . . 7•.,11) $1. 0. 

Sn ""-otproouco (Iuture aeJiveri"")...... -.";," ;·7,~63;~71.00 Pla",,~ cm:ds •... .~ .••..•..•..• 'Trnll.<r<'rt8lion 01 freight. .... ___ _ 

Tr"""PorLatl<lilOfnxpress.. _ . __ ....... TrlUlSport"tion olpernOllS. __ ....... _.
 S""ts, berth.', II.Dd st~terO<Jms. .
 ()il by pipe 11Il<%................. _. .. . ... . .
 TeJOgraph, telophone. an<1 rndio m=gcs..
 LOMed wire., or tal)dn~ co r,,-ur•... ____ .. __ .
 1n'·.lI"nnce (Ufo, mann~. inLwd, o.nd CllSUJO-"Mty)._ ...... _.. _..' ................
 "lIlanulacturer,;' exclor b¥­ , Automnbile true'" hIld llut(llllohiJo , wagous .. _........ _............ _. Othor automobllCS snd motorcycle.; 

Tires, po.rts. or """essone., lor outomo­ biles, etc....... __ .. __ ... _............ 

LIndude~ '1,504.02 inoome I,ax 011 Aln.,l;n 'U-il'ood' (Act oI.Tuly 18. lQH). • I nclud~.; 1?J3,;HS.94 a<:COLIn1. of vioblinn 0/&"". 1001, sull""". 12, Ro,.".nuo Ant of 1918. 

lD~"""'e(+)",r I I'l'o ,roo ~~cre..,o (_). 

, , 

~2. 600, 783, 902. 70 '$;1, i';;(;. ~lij, Q()J. 60 +11,356,152,100.00 

82,029.9&'l.13 1m.\l.%,063.~-l + 21,OO5,5&l.1l

25,380,1l'l9.17 f>3,W3,n5.36 + 37.613,14r,.1'J '?76,1j8,'i,~a7,36 3.277,624.22 - 27J,:107,81l.lt 

4,003,854.24 181,015.09 _ l.iB.ll,tl.19.15 10,521,009, 14 4.017,596.82 _ 6,,~.r.I~.32

l,OOl,29& 1\l 129,963.77 _ ~~1,32,';o.0~

21,156,824.00 _ 17,1~7.707.M

550,:.5.'1.36 

40,Q14,532-H 82, l>l~. 95 _ 4f;7 •""l\.. 41 

91>2. "'8. 3~ 7:!o,47a.29 n5,Us.OO 18,bO'.~1 5U,675.33 + 10,867.82 

2,526,~11.71 "'2,134,91~J>ll _ 4~1.00li.03

P.8:14.00 34,10'. .'>1 + 2;;,083.[,5 

606,10l.20 110,452.76 __ 495,650.44 

~(l'i.~II,252.26 \J7,oo.';,27~.71 2[;7. ~(l5, 976. s;, 

lli. 503, 8M. 07 41,7~3,8gLlO _ 75,760,1»1, QJ 

335,706.14 ?21,9S2.6g _ lI3,72:14" 

1l7.8:lIl,602.2J 41.~lI.'i,~74.09 _ 75,873,728.12

..2,WI, 700, G2 

116, 34~. g76. !» 130,785,810.57 + H,439.~.7"2 H,301.\lQI.49 17,5lI7,637.(',9 + a,29b,71l<;.20 77. 790, 77~. rJ . \l,'j.786,G35.79 + 20, GG,·', &;7. ]6

5,896, 1'l33. 0\1 e.07~,556.43 + 177,723.34 5,601,6\13. 60 ~,426.olO5.68 + ,2,S21,712.00 17,S1\I,233.(// 211,&1,837.20 + 8,152,604..13 23, 1M. 77 I, I)IS, 2OO.!l9 + J, 022, 048. Zl 

H,S08,SS1.31 18,421,7(A,01 + a.~l~.B72. 70 

1.!T..1l,?1'}.51 14,471,4(1.l.3~ + 1'1•.537, ~41. 81 

41.1"'1,771.78 76,315. BU. 2~ + 34.324.11n.48

{.(ltg,27(i.18 ,',S.13i;.f>13.43 + ~8.'l'17.Zl7.2.~

~6.005,2H.16 5.'>,4:n.813.113 + 19,337,Mf.. n 92.1,016.61 GG2. I]"). S[I + 67,fl'il7.28 162 :H9 11 . Z'l5,!<J'_31 + 12l, ~~."- 20 l'Il,440;~oo:n 15J,:.!ll8,4IH.61 + ijIJ.7~7,~7•. 8B 5,I~l,300.:JO 6,948,931.23 + 1,~I.,$U)3

57,401,383.95 74,663,7(;7.60 + 11,11~,383.M

1,tr.1!,!>l1.01 1,541,745.5.1 + ~21,~14.51

\3. OR,:Jl5. II a,rol,2'7l.22 _ D,a23,IXl\.•g 

0I"03,79S. 3li 5,417.56 _ 558,3.'<l.71 

.~r.2.l15.5, 2,S7J,~1 - 359,00:1.11 

7Sli, 109. 03 1,032,11)4.15' + 24~, HI:;. 12 

295,SO\I,3.'>5.~1 1+ , 1ill,8oo.263.oo 

I, 

:M.i~7;~~:.l- 75 + H,.2'IS,42'7.:14 

16. r'ln. 01.,. ro 19·2JJ;~:~"t 5,,';.)I,282.\I,i • ~7i.!!70.J4. <I- 9U'l.~.• 3,(lI!8,462.1l2 + (lOQ.(,7J.4<l 

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TADLE lO.-XuMBEIl. OF EACH CLAEB m' SPl:CL\..L TA;l:PAYli:RS, FISCAL YEAR E;'<DED JUNB 30, 19,20, BY COLLECTION DISTIl.ICTS.' 

Liquors. OICOIrultgatine. 

Spirits. 

Alabama•. , 23 L 001 AIlI'ka .. , Arluma.
 

Ark\\Ilsa.' . .::::::
 , 6 t>'G " 17 1,2;-0 1st California. 3 ~.(){)4 , " 116 

, 16 427 126 16 2,1166 Clh C<lJiror"iu. .0;;,2 52 23 , L. 27 3.4(H , '" , , , , Colorado..... _ _ . , , H 23 2,2W Corlncctim,t.. 1,780 " '" 74 14 23 57 , 31 2, ~52 Dela"''''e .... , , B ~2l PistrielofColumbh. .­ m "' , , " H J4 1,025 Florida __ .__ . n ,

'"

, 22 J,613 Georgia. .. , , H 32 ~50 Hawaii. , H • Idaho..... , Ii ~t.3

lsI Ilhnol. (',711 oJ 

, 

····io·

, 

49 . 'i,j' '3' - 14 139 10,0138 8th Illinois ,m , , II 10 9G ti,194 Indiana. , --92' )0,\ 9,OH , o lowa.. _ , " '" ...........
 129 4,9'"' Kansas. , :;n 4,422
 

"Kentucky.
 2 172 Sli2 " , 5~ 1G 20 2,~40
 

L<luisi"na.
 , '" 000 09 20 2~ 1,620 . Malne . , 3m .16 , '", 34 2_014 '" " "MllrylOlld .... 1,306 " ,;9 6 124 17 3 2 108 26 2,IU Mas""CbU,otls , 2,300 112 I GO llU 117 5.nT2

IsDlichignlJ ... , , , , , 90 6,~r,1 '. tth ~fichig"n__ . , 78 j,lll Minnesota... ... :::: '"296 , " " 96 G,107 Mississippi. , 13 61iO 1st Missouri. . ::::. 1,fi92 , 80 18 iii' .':'6 29 3_5:,7

", ~lh ~{l"",,,,i..._ " SO ',8 32 3,562 

" :l<fonlann •.• , .. ·---·i-----­ 14 li]5

~, " , , " Nebro.sku " • 37 2,711 I Nevada ... .... ,

" 

" 3 ~3 1 ....". 

J)tlI.Wr. 

:::: .. 

. 

, 

t .···s 

, 

Tabac"", manula<>­ [mers, 

,

, 

" '" 

o 

,

", , ,

"

, 

IS5
 

W
 

M 

., ,'1.1 , M

'" , '" , 

t 

,

, .. ....... _......
 ~.m '1 ~~ , , New lliImp!lllJro. ....3" "i' 1_21;5 .... 'f ~9 G,100 --.... :: 289 '" ····31· H ....g. .......
 1st New Jersey. H , U 5_427 H lIG ''" 5th New JcrseJ-' ... _ " ·62' a 27G 5 '" -"25' Now Mexico.•• _ ..'"i&i' .. 'is" ...iii' "iii,j' ...... - ...... - ~~, t~~ (I •••••• ····2· rf~ ,~ 1st Ncw York. 'ii' ',j;iw' " 4.278 u 82 .~,300 __ jill) 

, " 

2d New York .. _. "'2'

"

"',

, 2,392 '" 14th New York __ '" " , ~5 4,8&1 .. 315 

", " 87 

,t': H eo 21st Now York... ." 57 4,3Il'l 'i 3'13

'" " " "' , 

, " w 2, iI? 0

"' H 28thNowYork __ '" " ....... ....... ..... .......
 10 j~...... •... M North Ceroli'm . " North Dakota _ 'i' -"203' " ..··26- -....g. 4" 3 " ~~ 3,m 2~ 1st Ohio. 61 8 1 . 21 (I,11i8 163 

, "

"

, H 

10th Ohio .
 0

,

11th Ohio .
 -24' 3~~ .I~ 2 73--'6:002 m , 0 0 18th 

Oklahoma

Ohio. __ . 1 "'7' 203 32 2,839 I 2G "

w "lii' ,re 0 

'3i' 5,iJ~ I~ M 142 293 1 .... .:::::: ~~ U~ .::~: :::::: .....- 1,~~ ~~;.;Syj\.;.;,iS:::::::::·: 6 3,260 156 33 60 HO 13 1,221 111 .', 12th Fenn':?{lvsnw_ .. 1~ 2.~ '"

, 23dI'Cllnsy"anla ... :,:. 115 57 125 100 "~:I: 37 2,077 . I -2~ ", W" 17 2~ 13 18 2~ l~ 1,~ :.::. 9
 

South CDrolina.. _ .
 

Soulh Dakola•••••••••
 

Tennessee.
 

, Rhode I'land .. 

....··T rl '~T ::::::: ::::: :~- 6 12~ .~ tilt - :::::: ::::::: "

,

, 

.~

• 

TeXllS . '"

0

Utah .. ~~ ···..2· "9' 145 'g ~~~ -............ ~~ 5 22
 0 

2d Virginia .. 6th Virginia . 

Venno"t __ . 

.....s...' 11 3 .. ··23- 2,~~~ 4.. 2 M " Washington __ . 21 . .:::::: - 35 39 2,291 80 18 " Wo.st Vlrginia _ 1 .1.125 34 81 508 205 .. ~... 3 . .. 128 7,776 1 c. (;lIS.. 70 H Wisronsin . ___ _. Z5 1 _ __ _....... .. I 286 ~. · ·lc··c·""iC':.::I_~HClc·c·c··c· 
 Wyoming . 

_ -iAA"I62,tI23 3,218 ----roJ12,759 2.03SI------w7 ---------s3~ 1,M7 2,443 170,322 W 1 --,- 12 18112,973 187 1,073 " 

Total.. .... _ • I Combine A\BSkll WIth Wll5hiIlg1.<ln 1,0 obtaru specIall,a>:pe.ye,.,; for Wa"hinglou d,strict,; and Dlslrkt, o[ Colultllna WIth Mary1w:Jd for )foryland dIstrict. All other Ilgur... relal.e 

to districts.. . " 

"

<

•

" 

" 

>-' 

• '" 

0 
TAllLE lO.-NuMEER OF EACH (;L.ASS or SPECIAl, TA:XPA~'En.s, FI,rAL YEAR EI'JlEJI JUNl'; 30, 1020, llY (;OL/.IlC'[ION DISTRlcT.;;....:.Con1.inued. • 

'I I J\"~kcrs 1 l',~prl~l.nr" ~r- 1 Opium, coa~~ len"c" cle_ 

-.---·~-'~~-I-C:-"="'TC-C'-T-'-;-'-;;-- hc:c,~",,=-I i,; ;~ I h In· I] I.~ ·l t I - ~ij £ I 1 II~ Vl;l,lcls. I ~21. ~] t g~ t. l"· 'a - ~~ -a.~ ~'§8. ] 1 ~~ §g, . ~ti ~..c:,. §.,-, ><" a~. ~~.s.i ca..~ '" ] ,,~- "0 '" -- r:;l .'" "";e; !:;=:i,.. '"' ., '" s - -::; -~ .£-;:; .~:;:. i~ -Ii;. "'~ .. .E~ .;:::~ ''is .. <:!~ if.::> .. s.;; ~ ~ .-0" .. ,,~ "" 

___. +,8:...__._~_.__"_!__'~_6__:_,__~_._§__]__~_!i_"__~_--_"_~ "____"___ jll a -.!- Ig~,~ Alahllma.. ..... . .. 2,.>09 131 ~." 8 3 ~13 P ~G 2,,~ 23J3 105 11 57 r>l% ~~ 10,-',4 Alaslra... 149 2 ..... 3 ~~ 1 244 1 "48 38 .' 3 26 'lIJ 1 II-l~

Arlzona _ !\t,g 62 U 11 121 ·";S· :3--1 i>lU 10 W~ 1 2 ~I 130 <137 G.O; J,J!16 

ArImnSlls_. . I,4W 106 I.~ 394 5 HI ,,70 20 2,~17 47 (\ 7~ 704 2.~" 3H8 IlI,!l"16 

htc..Wornia __ . £,M5 il59 1M 80 18 539 J 81 3;322 ,5 a 3,900 fH2 16 111] 911 ~,~Jr, 271 2\J,00l 

6thCBIi!omla. .. 4,,00 <lIS 00 4 3 409 ...... 81 1.297 an 12 2,Dl2 30~ 4 47 774 3,25U 13 17,705 

COlor",h...... .. 7.4ilO 433 M 2 3,5 4 1;.1 1,.'>07 211 _.. 3,027 ~~ 3 99 4~n 2,210 18,286 

Connett;""! _._...... 3;91G ·O.~ 2~,·" 210 4 I~,~ I,~, 20 ~. 3,On 2,104 1 48 0022,12" !l3 18,003 

POla\nl'e_ ----. I 594 45 " t <15 3 "v ~v 5 :J5~ 244 I 3 JJ8 398 3,9 J,141 

~~~~~~~~.("~h.'~:'~;::..._: .... U'~ m····27 I~ 2~ 2~~ '~ s~ t~~ 18 I~ ~:~~; d~~ 7i~ ~ft i',~~ m 1~',~ Goorgia.. 4,7,';{1 ~~~ 70 1.I 192M 7 J~8 .100 1; 2,00[, 192 29 ~,;~ 901 J,:r13 5-11 1.\,0;4
 Ha..."ii. ... .. _ 382 19 3 'i , 87 1 73 25: 3 __ ... I,~? 12 5 7 20 220 &1 2,1;.11;
 

Idaho...... 1,200 ..... J __ .. ~? I 82 3 al n51i 5 ....H 4 7 144 1>10 207 J,791
 

lstlll;no". 11,&19 1,587 92 39 ",v 737 4 liJ 12,IJG 40 5 5,149 1,J;9o) 35 117 l,?'"J 8.37fi 2,18-'> r.5,29()
 

8thllllnoi,. 4,180 1M )~ _-. &19 1 ro '. 2,171 2.~ 3,598 3r,:l 51 M 817 4,188 III 21,'77
 

rndl"""_ "-_ .. ~,412 395 50 I 4 !\:'l I 5 351 J 2!5 M 5,7&3 l,032 3'1 158 1,22f' ",000 41R ~G,797
 Iowa . ~"') 239 30 1,0000 G 114 <ao; 46 a,91:j 1,1~! tog l,~;'!O,. 4;200 'sS 3.\1('.\
 Kansi.;::----···· - :: .. 4;380 321 42 ... _. __ .. ('<'~ 5- l3~ I 003 ~4 4,Z[)J, ~" v • 0";' J,&I) J9 2O,3[)(l

Kontuoky _ 3,113 ~l~ 14 , 3r,4 1(\ 2l' 3:,';14 3'1 4,(\74 31'15 27 100 8,,1 3,82P 730 21"iJJ 

Louhian~ 4 035 3~S 2b f,()" 10 ~n7 2 1~7 2,089 I~ 2,752 i;.~1 7 2" 549 2,178 1,1fl7 17,475 Maine ... _-_···.. ... 2'000 41 7 8 II 300 2 ,n &81. 15 4 3,8\14 2,I~ 10 3~ ~;4 l,a27 7\\1 1~,M7

Maryland . .- J:lI:28 522 ~6 29 17 2n7 8 1<0 2.90f) 23 .... 0 J25 2,(l.1~ 25 .\1 5:>7 2,339 1,727 211,051 

MassacJ,uSlm_ _ lJ,'j,j(] 1,334 14i< lil 32 :i77 5 1~~ l~,.'.~~" 40 11 ~:072 S,~14 GS 176 1,781 7,21;5 &12 (Ol,S!)7 lstM;ohi~" , __ 4.K:! 351' 6; I 6 12 ·51); 3 0' ~, 20 1 2,113 2.982 1~ 54 1,048 :>,57~ 150 ~2,717

~tllMjchlgan .. 1,I'll 1m 9 . 1 306 I ;;5 121f.! 1<1 2,"2~ 2.0017 b (\.~ HI 1,0:.\3 301 l5,::.:J5 

!l1inu.SOI3 : ..' JI,OOO 529 5~ [\ \ .. 8 ,20 ]2 1:3--1 2;~m ~r, 1 J,145 l;(1ns ~S 952 ~'1731 76 30,~S!) MI"i"ippL ... 1,300 0 IIl9 ~2 ....9 I 2,000 G8 2 4n n;;1 2,F,G3 1,(0) 8,911

'.',',MMlfo,'.~:~,',,',. "5,~?t 38YI 41 j 5 4;0 2 143 3,132 ~nl' ... '2,98~ \\.'i1 26 4S1 9,~ 3,728 lll-l 24,357 ,.~" ,,.,, 474 81 2 515 3 'J;/ M2 22 2 J,0}l-7 13J 16 64 1),,4 3,2&1 62 2O,!I61
 Montanll... . ... 5;205 75 ~. '41 "(l7 __ •..• 11) 2,,72 "4 _ ~'~' 30 1 14 2M 583 3l; 1 1I,l84
 Nebraska... _............ 4,(1~ 200 _ 72, 1~ 120 5.J10 16 _ I • <>vo 98 5 29 874 2 t>'>l 69 'XII'XI
 

\ 

-,~ - -~--'----- _.~

-

" 

I .,_ 30 2llO ~9 I 2:>5
 

New ll=p'htrc._ 1,300 ,~~ ,~ _ g~ 2 ~,1 ;,,""",~ 17 .1 }~~~
 

Novadll.............. 3501 ~ll 5- 43 1 17 19-1 1 2~1J
 1, 2n~ 213 837 .'iJJ 10:211\ 

l, 07~ 41',1 1,(61 I,SI2 1~,2~2

~~~f,~;:'~O:f'2.~:: ~;~ 100" 42 .:::::: .... 31~ S 95 t\l4~ g 3:058 1, !'i;; 1,058 2,~ il 37,418
 

New Me:<loo ,.. 18 3 .. c. ••• •• •••• 111 3 'lIJ fI);. • ••••.••.• " 9i2
 120 519 58 2,323
 

htNewYork _ 8,5OU 142 60 2 1 413 "._ W 2,27~ ao 4 2,I?l
 1 &00 2,~,r, 19 '32,~n

1:0,';1 4,JJ5 2-1 56,266 ~~trt~\;Y~ik: ::- 3~;~ 4,~~ 1~~ ._.:26 ~5~ m f, ~i 1,~iS H :. ~',m I B2~ 2,33S 139 24,47~

2ISINo",y'"I:_ _ 4,900 ~9 38... 9 <l12 2 ,0 4,.'><;7 27 .. _.. 2,30-1 4,;';) 2,2-13 l1~ 25,578 

28thNe-wYo,k. 5,300 l03 ~5- 5· 9 ~l,i 4 ~3 5,035 2Jl 5 1,mO i\1l<1 '2,898 6, 2S,~

KorthCa,~1I1I(\ :::1 ;,500 I18 1J •••. 2 279 3 llO 112 10 3.~OO 7btl 2,575 a,4S.' IV,o.J2 110 ,;;~ 13 ~.H7

fsn~~~.~~- ~:m 31.2 ~~ -.. ~U 1 l Izg U~. 19 --"i- I,:;~ 453 2. \~ 55 H 1-'0 

l\lth "h[O.... 2,\1~L 76 3~ _... l ·2m I H7 I,o.\~ 16 1,63J 4~0 ~.o;;.o, 1110 U;OM
 

llthOhie_... .. _, ~o;. l.09 40 2-l0 3 G3 1,2~1I 25.. 2,0711
 345 ]',;;,1 220 0,499
 1~I_h Oh[o... """' 347 .~R ti 4R7 8 175 10,073 41 I ~,2n
 (Y.l2 3,7F;5 2012 3-1,709 

Okbhomo. ~.055 126 74 _ 62, 3 12~ a,4,';,'; 02 1 4,lfL1 l,l~~ 3,13U _ ~~,' 2O,arot o,e~on ..... .. .- _.. ~;OOD 1M 12 3 3 2"3 4 SO ~,910 25 1 2,31;5 393 45~ 1,5-n , 13,560 

lstPennsylanb.. J.385 811~ 107 4~ 2, .'>31 3 107 J,043 32 7 4,~().t 2 ~"7 l,()15 5,741 I,H~ '~~,O~7

l:llhPennsyh'nn;,. 1,8<'>, 67 15.. 2,0 3 1,2\I'J % 1,795 '200 

'13dPrnr'"..lvarua __ .. 7,300 3,5 71 61~ 2 114 2,61)~ 4;; b,OI',~ ~L,.~ t~ };i: 1,~ '~UM ·Rh,,";e l~L<ind._.. 2,0[1[) 192 30 73 2 60:1 10 4 2,(>13 1", 2&; ~70 117 JU,lltl' 

S"ul_h~",~lina _ - 4,193 20U 23 6 ,~ 201 :!: I 78 772 12 2,1lG-> 206 4;:;; 1,491 l,175 1l,3H 

SQuthD~koto_ 1.610 25- 1 ,. 320 0 R4 3,~,,~~ 8 1,262 J~ . 380 B(jB 11,222 

Tenn"''''''_ _.... I'.MS zw, 4~ 4 2,5- 18['" '" 21 I. 7,221 ~~ 1 20 7jJ 3.821 1,~9iJ 20,~OO

2,(;9..' 1 7.420 37~ 4fi,~ ~~~~._:::::::: .. J~,~ 1'5jt In ...21 55 1,;~~ 2 2~~ I i~ r~ ... 9,~~~ 4 I~ lB2 '\iKj 19 5.401 

\'"'m~nt..... I 740 " •... ..• 12 144 38 9,,6 7 2,102 432 20 161 e:ll :';14 ,,'~1~

4-1', 1 l71 71l 10,3_,.,
 ~~'~l~~~k:::· i:m ~~; .Ii .. 1~....~~. :~2 ! i,S ~M ;~ ... i:~:~ ~5~ I~ 365 1,l43 1 &H 7,(111
 

Washlnr:\'JJ1 __ 9,825 ",,7 70 47 .2 4f,a 2 12' 5,129 l~ I 2,~~7 l'_i:i ~~ ,;,11 2,109 I ],r, 25.t08
 :m 2,1>ll l,.I:)2 13,815 ~f,f.tV'jV"tJ - ------.. i&~ m? l~ .. 3 1 !~ : 1 i~i 15'n~ f~ 1 1'l~~ 21""', 0 99i, 4,l~.l 5721 j.~,~~~ W}~c:t~~::::::·········· .. 1'~80 57 15 .. ... il~ I 34 '4~5 2 1 ';";7 "2 .... , "I JoJ."l -------. -J,,,,
 

TotaL.... .... 319,6281:n,934 2,.';65 .1,214 11-746 24,1l21~6 (,,1172 ~11,435 Q91183,080 1r.1,fim 9l'! I J,~m 45,283 lGG,U7~ 1130,1)20 1,297,01')
 
, 

I 

r 

l 

TAllLI': ll-TollACCO FAl:ronlr.~ OPRRATED Al'lll,I"..&r '['mHICO AND OTllRrt ~IATEnJAL8 URI'.!) IN MANUFACfUJlINO TOBACCO, CALENDAR YEAH 

. lOEl, flY (\1LL1!CfION DlSTRICTS AND BY STATF.S, 

P1nrlt\....nd ar.o.te:<. 

~,'mbcr 01 tEoaone:!. 

hul:!­

nI!:U '" I Opened. IC1,..",,]. 

la'" I, IDlO. 

""~I- '"

"H' Jon. l, 

ID:lO. 

J,1olerlol~ usod I" m""u13cturlng tnbo",:'n, 

)linno_'ntn, . 

1st ~[f~>OIJ'L..: _. __ . (;th ,\lIsoo"'1.. 

Tol8l ~[j=\lri.

Norlh ""~""lln~ . Norlh 8IlJ &>utb l>ohlta. 

I.t Ohio ...... 100b Ohio.. Jab Ohio . Istb Ohio . 

Tol8l Ohio. 

OU~hollm.... 0"'1>"0. 

l'll>,o,,~yh'nnln . 1~1" '>,no'I'I\'Onl'" . 'lJd :'enosy '·mln . 

ToW rellJ1Sj'lmnio.. 

RhOd~hl""d.... &>utb Caron".... ThnDlSSt'C . fu . Ul<>h . \·,rm~"l.

" 

m '"

• " " " 
---------

00 

TAD1<E 11.-ToDAcco I"AcronlE~ Orp.llATI!D AI'D VIlAF TOOA<:GO ANIl OTHER MATERTAJ.5 tiller>. l:-i' ~1A:'''Uf'A(1'UlU~O TOllACCO, 

191fl, flY COLLEL'T10N DISTllIL"T$ AND llY STATES--CIlIlbllllcd. 

- I ~["(~'Ials ,,"I,d In ma,,"[octuri"~ I.OOOCCO. 1'>"",lwr of r,,~.l<'rlcs.

busl· '" '" ness 

l"n. I, 

1919. 

Opened. Closed. 

bu,!­

nc." 

Jan. I, 

JIl2O, 

UIl.'IPJl1m",\1 

l ...r. 

S[l!Jllm""­

lal. Scraps., prllCell. '" 

-

'" " 

---f-­

, , , , Poull<1o. 

I,GllG,7W 

1,510,322 

Pouru!l. 

8,008,100 

31~

l'oulOdl. 

~1J4,~

II,O;{ 

1'",,1OdI. 

H2,+l~

1,331 

" , 0 " ,1,207.078 R,roO,l08 :,11>, :J19 14,1, 77~

,
 ,I~, ,
 ~~~
 ..... ....... J,C.,Q
 , '" 1,11.1'1,4:17 , !i4,;"mJ ... Hi 82,1H" .. ···ui;:i2r; "' 

J,', ~II:!. ~n,j

, t>,7r.1,4% ...... .....­ l\.'i , " ,(,5 . .. .... "• M

, .... ...... ... ........ .....
 .­ 91,(14,147 33,23.J,Z33 14,001,207 '"
 1.8H.1 ~r,1
 1,'71 Im,79:.l,'l19

L&;,;;gI,n~O 124,4,\7,0[3 31 •.197;4\3 1~,12O,&H 1,97" 3~r; ',,"

_113 H' _77 H -2&, '.'(!,~ll _'2\I,IIG':!.~OO +~,006,S20 -1.026.337

Dl.lrl&\' and S~Il"~,

. 

2d \"'[,!:inl" ... Glh \·lrglnlo.. ...... 

To~'1 Vlrglnl;'. . __ ..

W"-'hlm;loll..,...... Wo~l· VI,~inln .......
 11,....nnll" .•••.•.•... .. W~·amlng ........... ..
 

'ralnl calonlbr yCrn' 1919 

1'otoJ ~l~ndrn' y<W 1918.... 

tncrel.~e (+ ) or decrrosc 

(-1... .........
 • 

\ 

\ 

I 

SLems. Licorice. S,,~or. mnU:ri,.lS. 

, • 

o CA1<ENOAR YEAR 

O\hpr Towl. 

Pou...u. P""nd•. l'<l1lndo. PotIlId.o. 

733,8:,7 1,152,ll'l4 1,ll99,~:l3 1,2,I,Ol'2

33,300 142,332 C",7h1 IU, In:l

777,10'; 1,29:,,326 2,l\"l'.310 l,3Jl-.I,1I2 I

.... .... ....... _. .... ...... ...
 .~~n, I~I ··2;:i2j;i1i2­ ...... 7,',4,,1.·,~

·· ..ifw,67.1 177,JGI 11,7f,0 241,992

....... ...... ..... .... ... .....
 ..... ... ...... 

/,,,,,11<10, 

1.>, tl':J,1H2 

1,94-1,2-14 

17.4ZS,180 

~, \lill 

10, 187,;~

;,Zl!I·W~

4(1,rm, 2~9 85,~44, 'w.>
 444,8W,920

24,~44,319 -l~ r,.\7,OIS
 20,o."~.001 ~L, OL, In 64,()'19,72.~ 36,203,87.1 523, 101, &Jij

, 

_llJO,lr.2 _78,24o,91r. -4, 7~9,315'1-;.6lI,&lG -.,4LB,489

• 

TABI>B 12.-TollACCO ~L\!'>(;rA(:TI;RI:D.QUAl.·TITY o!'> HAS'D AT COMlU:SCB)IBNT A!'>O CW~l'. Of Y F.AfI. QtasTITY TO DE ~\CCOlJN"EDFOR, Ql'Al."TITY
 

HE.IIOVBD IN IJOl.'O rOR BXPORT, TOTAl. SA[,Ei'! REPORTEr>. ASr> TAn:>; rAID, CALEl.'DAR Y }:AR I!1I!], flY COLLECTIOS' DISTTIlC'PB Al.'D Dl' "TATES.
 

I un han'] Tol,,1t~ 1.0 un hand Tax 1'0['\ B~porl"d \'aluc or lan. I, n"c"lJI,tr·~ h".I, durlllJ: i" Iwu<l. stamN used. 1010. lor. IOl'J. JOIO. ,PIUK, TwIst. 

st M1chka" .... th ]l!rhlh'tl1l. 
0 

TABI,E 12.-TollACCO MA~UFACTURED,Q"ANTITY ON HAND A'I'COMMEKCE~IEN'l'AKll CLOHE O~' YEAR, QUANTITY TO BI> ACrOc;STED YOR, QUA"-TITY 

REMOVED IN nmm POR EXPORT, TOTAL SALES REPORTED, AND 'fAXES PAin, CAJ,ENDAR YEAR UIl!!, lJY COLLECTION nrSTlllCTS AND lJr ~.

STAn;S-(Dlltinu<Jd.· ' 

Tor",cco. manufachlre<\. 

_____ 'rotal tel h" On hn'''1 T~x T'~i<l , , , , , 1On hand )';'r~T1·ed Jan. 1, acconnr,ed ,lan. I, ,luf'n~ in l>,m<l. 1919. lor. 1920. 19j~, J'lu~. Snuff. Tor,a!._ 

-

a

, 

Q 

a 

" "' m 

a" 

•

0

• 

c 

" " " " •

"

Z 

> 

" " 0 

•

e 

MonIQna •. """' ...... Kebra'1:3" ... Kcw Hampshire. 

1,t Now Jar,."" 5th Xew Jm,;;-., 

V~luou: •

•

0

a

uamp'll3oo, 

•

" 

•
 
TABLE 13,-CIGAR FACTDBI&~ OrER,ATEll, 'l'OIl,\.l'CO USEO, Al'll) ClOA.IlS ~rA~UJ'AcTUIIJ:I>,

Al'l) BY STATES. 

Weighing 

not morn tlLan 3 

poun<l~ pl'r 1.000. 

Wolghing 

m{)(~ <lLan 3 

IIO"nd'I"" ,,,,,. 

Wolghlng uotmo,e thMl l",un,l. 

p<" ;,XC. 

.t.mmed. un. Stemmed. I S=l~,

-1---, Scrol'~.

Welghl,,!,: "'O'O I,han 3 [loun~' p" 1.(0). 

" ~7,S4~

, J1,43l 

" 32. lOll 

2lt 1,41o, r,5 

'" 419,fl1l 

'"" 1.~Zl.7iG

" aF>" ~15 ~, l.fIlIG,:,42

.. ](I], ~IS

.. 5'Mi:;~~ ", 

21,543 '" 

I,OW ".311'1,1'.>4

"" l,!)f",436 

1,3:lfJ 3.~3.290

"" ~,911l,rm I 2~2 I,M'!,~IV

lilt 300.2';11 

, S,; 774, !"'H

eo ·~cik:: " 1;4 1,475,92l 3~J 2,287,231 

In busl· 

n~~!

lan. I, 

.m. 

In bl1~l.

=, 

IBn. J, 19W. 

Alol>.lma. 

A,lron•..... Arkllll~•... 

bl. Cnlifornla . (,lh (;a1ll0"'lo . 

Tohtl r.Q!:("rnl~.. 

Colol1l'lo. . . r:o"'''.:tlrl't . ])nl"~lIro... . t'lorlda. 

GeotJi,a. 

1I""1I1!. 

Id..ho. 

-<.;..,,­

.~

-, •

NII.OO3.;40 

is. 7O:I,;;as . 

31S,AA7,308 

lsI MI.~.ollr!.

6IhMI"OlJ,L 

Tul.nl Mlsso'"'l. 

Montall8 ........•. NoIJra"kIl••.•.•.•. Ne"'llamp:lhl,~.

f 

l.rt:S~"'J·""T···· $Ih S ...J<nt:y . , TOlal S ·Jel'Sey_ 

!'1.,.. :M"~~'lO . . , ht N'ow Yo'k.... 2dNo... yo,~ , 

3dN~"'Y",k ..... 141h New Y"'k.. 21otN~"·York... 2~Lh Nnw YO'k ••. 

TotQI N"ow York_ 

N'orth CGroU~•.•••••••••••. Nonll. and SoUlh 1)8koto. 

10101l.Io••••.•.•••••,. 1011101110 ..•..... 

mh Ohio......•.... l"th Ohio . 

,.. 

'" ,eo 

~,

" " TM.IOhlo. ,Rft 

" Okbho~,".. '" Orogon... 

1st 1'000n,yh·nnl" ... 

12th Prnmyl"allio :lad ]'cllt~yIYUnln.

---" " 

1,598

...

,. 

, 

" "" " 

1,1162 " .~ Tololl'rnnsy1mnl8_ 
_

----

=~---------_._-

TABL1' 13.-eIQAII FACTORIES OPERATED, TOBACCO USED, AND CtoAa!l 11.1.SUFACTURF.D, CALF.:-mAR Y£AIl 19!9, DY CQLJ.EL"!'tO~ DISTRICTS 

AND BY STATES-O:mtinlled. 

A vllrn~" qllnlll.ll )' QI 1<'111 l" I",cco u,o,] Tlcr 1,000 lar~o ~I~," . .. n.04
 

A,.OCrTlgil 'lLlllllWY01 leal l" 1",<<,> ","<1 V", I.W.") an,oll dG""' . .. ••••. ••• ~. 28
 

TAIlU: J~.-CrnAT!~l"".: VAr:T"I;Ir.~ OpF.nATF.I" TOIlAr:r:.-, lJ.~rw, AND Cr"ATlEl"rE~ MANUI'Al;TUHEIl CALEYPAR YEAR 11l19, DY COT,J,JlCTION DIATHl<:'I'~ ANn [:1' STATE.~, ' 

PUI"'io,. Pound. (l[ l6LaOCO ,,"ed In mal<llL~cl~~r"l.l~s. Cigarc ~I.c. manufonlurrd. 

m.l.rtrt< nnd fl[Bl-r!~.

I It Call lornla Colomd~... C""n.<u~"I.

I'lo'(da .... I,tllllno[~.

Kontllek'·4. 

L~IIHjA"n.. MArl'l~r1-1.. • 3d llH< ,ell".eU•. I<t WeI,l.all. Mjnlle'~ln.. 

1.t \Il.,~"r[ . 

1.1. """'," JcrMY. ~I h N~,,· J",""y. 

TOlRI ~"W le"ftY. 

~t "tir,",~. \~::r::::..:. 

.1.d!>'.",York . Uth ~~". Yor1.:. . . 

2Sth ~e", Yor\:. 

TOIRI ~n· York. 

XorlhCnroU"". 

l.tObl"- . liIlh Ohlo __ , . nth Ohio. 

TolalOhlo , . 

b".lin~ss '" Jan. I, 0Jl"ned 

1919. 

Clo!l<'d. 

W~lgh!J,gmDre than3l'Dllnd" Wn!~hJn~ nQ! more thnll 3 1'6und, per In PU 1,001. I,COJ, bll.lnM.I_~ __, T I , , 1 

mor~ Ill,." W~l.r;:hln~ J 

i~i,~' l" 3 pounds "tel~~e-d_ Slcmme-d. &nip Unm~mme-d. Strmmed, ScmI'. Jl"r 1,(0). 

W.I~hln~ uol mOl't't·hnll 

3 po"nd.

l"'r l.m1. 

Dl5trl"hand B(al~".

. .. Rhodn 1,lnll~ .. .................
 &mh CnroUnn ..... ........ ...
 T.nn~'''''.............
 1'~xn' ..•••... .. ..... ..........
 Utnh ......... ........ ..
 \·ermont. ••... .... ...........
 . \·Irglnln................
 ~Ih \'l'~a............... ..
 

T6tnl \'Irglnln. ..... 

W.wu~on.... ..........
 W""t \' '!:In\tl.. ...... ............
 Wt=""ln ..• ............. ...
 WyomJn~.... .............
 

'rolnl ""Imdnr ~l'I:Ir 1919 1'tllal""I<:J"larymrJ lS.... _. ..... 

It\~rm~(+) or ~rm=" (-) , 

Fadorl"'. Pound. or ~obll<:'O> ""..lin m"lr;ln~ d ...",. ('.jp", rnan"r~ct"""l. .. 

WoJghlng InOro 'Me 3 pound, 1"" I Wolghl"ll I1Qt m~~ the.. 11'<1110<1. 

In bu.!_ Tn husl_ l,(OJ. l",r I,m. ~, 00_ °lltncd. Closf'd. Jan. 1, In,,. 1, 

19I9, 1II~. Un_

270,[,oR 9,07.'; 4,444

7O,ZI(l 181, 'r") In.7117

171',6.'i2 27,~27 3.1,n4.~

:\59,272 140,f.OS JO,lt,1' • 73,4,6 10,f:(I(I 0111'

43,240 l,f62 = 

3,16.1,231 210,117 1,S62,.~

123,530 2,:'67 4.).~7o

3,2%.761 212;~"--l I,m, 'J')~

HO,7~7 29,12" 1~, 1M 1,000,448 17,635 ll).l34 

1,6fA,MO 291,0011 13.\, :liS

21,795 I, l2i " O~,&;(I,IM Z'l, 00;. 6"" 11,~~I,MI,

98,5;6,849 2:'1,154, J:"4 7,7OC,!>'2

+lU2 J,71"r~", +~13,2'JI

Un- 81'"1"'"<1. ~"t1l1'" I St':lttrn~,L S~"'r.1. stemmed. 3lcmmcd,

, ... .......
 ... .... ....
 " , , '" . ........ .... ... ......
 • , V " .. ...... .. ... .....
 56 .... ,

"

" ..... ...." " .. ..... ..... ... ..... .... .... .....
 , I .. .. ...

, 

" 

" ---- , , 

W~lghl.nl:

mum thRn 3 

t",ut\~" [ler

1,00:1. 

Ll,~AA,~~~

U, \'7~. \>7~

lI,S7S,,)(t9

2.'i.3('I,n'X! 

2,637.6~1

~. \[.,';,575 

Weighing

not moro I,hnn 3 

pounrl' p<!r 

J,WI, 

.. ....,. .. ..... ...... .... ....... ............. ..... ...... .. .. .... 

397,n",m3 

S,37S, ,S; ..... ··i8:iOO,600 

405,ro~,3I'oO M,I06,660 

1',S5-4,47~ .. .......... 236.213.042 1rJ3,02I,S:<lI

,;lD2.'f,2,1lM ............. 1,0!J'), 1"" ............. 7,0-;],357,021 71~, 2:l~,fl70

;,n53,'A9,402 841,466, .21 

+1~,!'lJ7,6In 1~4,ZlO,5Ii\

, , ..... .... .. .. ..... ..... ........ " 11:, :41 6', ,~~ ..... 

, '5; 11;, :tl 6~, ;~D ... .......
 ", " 

., I.' .... ..... .... .. .... ...... ';;;;~'E " " "' .~" ...... . . . .. 

75 

, 

'" 

, 

'00 ... ....... .. .......... ... .. . .. ...
 '"' " 11,291 2,969 2,717 1l,41':3 1,411,12:'1 001,:r;g I 26,078 

13,2H I,GS\ 3,f001 1l,29\ l,ro~,Hl\ 1,~12,7G\l 144,064

-1,926 1 +1,288 8.111 +:),,64,177 I ",;2,.191 I 117,9S6! O~,O:J:1

l"lllmb. 
""f Cv 77 Mff" . 

i 

.l'ers~e qusnli ty olleal ~~h"c,,, "'cd [)~, 1.000 larrr, (">1'R,~I.lc".

A"8r,,~o qu.antiLy of leul lobarcn lL'ed l'~r 1,000 smr,! I<:igtl ret!:."_'. 

iSSF "'-""~

Pound,. 

___ 4.79 

2.73 

I
 

i 
-----

______

1] S REPORT OF COM:MISSIOl-.'"ER OF INTEUNAL REVENUE. , '11 

" 'I TABLE 17.-SlJ}l~nT OF OPEltATIONS OF MANUFACTURl';Il.S OF TOBACCO AND ClOa.Rl:1. 

CALENDAR YEAR IOU). 

I, 

, Re~We1td .Ila"ufo<fu,c,. of wba""o ju bcl..ri""8' at c/lJlJe of ~"',..

Kwnber. RO'~ltor<rl 80S manul""turern lor ,hepurpooeolbu}ing an,1 .olling refU5e, s~,aps, cuttmp, and .,~

R~~r::~ii;irii'lui"ci"i",';tor iji~p\ir1>O.,;,oidi,p';';ilig ',ij,ii,j si.ooi, oimi;,;ui:,i"iui-(,iii"'~.·. Prooucoo l'"rJ~,," tobacw._ .......•...... _.. . _ , _.. . .,•
 

Mallufact"rir,g ph~ lobacco exclusively..... Manul""lUrjn~"mokin~ tobacco cxchL'ivuly. Mauu(~cwringtwisL Loll~""o o~eJm.ively .. _. ~unu IBUuri"g ",uff ""olmi"ely .. __ _ M.. nl1l~cturing 2 orm"", J.:J,"1, 

Total. ....•.. 

Plul\ tohacco..
 TWlst tobll.cro.•...........
 :I'lno·eu, chowing tab""",,.
 Smobng I."haoco_ .
 

'1'01,,1 tobacco_ 

S"mJT. 

Total. 

Ci~ar ·mo"u/art",.., jn bu,;·""" 

MSIlU(iWtnri"g Jarge ekars ""du.'i "oll' .. M anufac1,urin small cig"rs o~oIu.i""lv . ~lanMaduti,,;;- 'maIJ cigare'1."" eX< [l,-<h·c!y _. ~[allu (m,I.,,<ijJ~ large cigardll'.< ~xe1'J": ,~eJy .. _. . . . . . . _. Manubot"rulzlargoc!ga," and smaIJ."car"n"' ..... M~nul"ot.uringlar)1'e and smalJclga," arid .maII o.lga",W:<;. 

ManuJadur;ng smaJJcigonand lillIall o.ig",,·II.C'I '.' __ . .. Manulueludng sm~llci~ars~Ild Sma lJ and IRl"l'e ,.'g;>rcll.c.,. ~lanuJac,unng small ~L~arctl"'" and Jarge cig~ro.ll"".

~a"ufs~tut;llglarg~ulld 'nullcigarn . Manufao.turing larg~ ci!:'llN,~a]] and large cigarctt",. 

Total.'..................... .. __ .
 

S"",mor~ ~f c;gaT ana d~arrlU ,na'"u.f='u'<. 

f'roduo.~.

Cigar" weighing nl"re than 3 pounds pH 1,llOcl., . Cigars weigl,lJlg "o( more I,han 3 pow"l, I,cr 1,'~JO .. ­ CIgarcilo.s weighing m"re than 3 pounds por l,ot';}... Cigar"'I,"" weir;hh>g n"lmoro than J pound.<; pcr l,f.O.1U. 

'. 

IiIrIIi''S', _'"'-""..:.,~~.,.~.:....,""'--'«..'~.u~,,-1....Ol;..;!t!l_AA!jbt#dH' ittd·6 t' 'W l' • f wew !

Q"o "li/V of.tfJlxI.o:o and ,nllff 'nanuf.",tvTCa. 

_. ..... 4:.\l,Q:.;8,7~

at clo," of. y, or. 

Kumbe-r. 

1I,~7Q, ... '",

, ., ..... , 

,.," 

"

" " ll,l20

. . 

L""ll(,los"", I ~<\,--."r"go
 \15..1in I L~a I I' Numher
 manu1ac- l~I,~""o mallubo.mroo.
 ~uriIlg. u-"" r"'"
 1, ' ~,(~). I ­

po,,·rn!,. P"".nd... 1<32,Z:;',o.;l 7;U7Z.~7.fi21

3,05:i,(I;i<i ""W4;28 713,~,b70

15~,~~J 4.79 31,~,910

191,BSU,BSI 3.73 [>8,119,784,232

,j 

.. .. 

'.0<• 

" M 

1,!l71 

J'olmd.'l. 

IlI,OH,1l% 

11,290,48il 

. 8, H'S, "liS m,W6,6M 

.... 3.~;~;~

REPORT 0V COMMISSI01'ER OF INTERNAL P..EVI-lNUE. 119 

TABLE 18.--eIOAn~ UP-PORTED USED FOR PEltSOKAL COl-:SUMYrIOl", YEAaS EKDED 

DECEM1fUI ;U, 1018 A~l) 19][1, By CO[.l.ECTIO~ Dun'IlIC'!'S. 

Do,Lricls. 1918 I WI9 Di,tricl,s. 1918 Inl') 

, 

'Y"mb". X",rob", NlImber. j;"".1,,,. Alabama 1...............
 52,181 48,915 )lew MaxIM ..... .. ... 14,814 IO,13~

Arlrnnslls ..... H,U12 17m 1,,1 New York .. 499,174 ;)ffi,647

1st California_ ............
 3-H,550 JIO;,.;7 1<1 NcwYork.............
 8OO,~12 1,m,:)(l21 lith California_. J~L1l7'.l • 249, ass 3d New York.... 2 ~I 115 I 700 m2 Coloru(!oL ... __ ..........
 <56;3-15 2<j(l,~ HlhN~wYor~ '32f>:1Il\[ '354:(147 

Conurrticut'_. 8f,7,7~8 814,3·1] 21'tN~wY~rk .... ll~,&li 100,07)

Dcl",,"r~'. .. - ..........
 21l,50Z 17, IlJ3 28th Krw)"o,k .... ' 1118 BS8

Florjdn. B,J8:I,~~ 8,121,675 Kortb (""roJ;n~ ' ...... _.. _ &>,989 67;z.l1 I Georgia .. _ . .......
 Im,521 131,208 Norlh and 8""tl> Dakota. 28,092 t~, 100 W, " Hawaii .. 1st OhiO . ...........
 471,089 "'''I '59,J.l6 IdHllol ..... 12,112 12,~18 10th Ohio. 297,374 MO,Wll I<t liHnois ' .... 56,770 2 2()() OH I 1,6J9,13~ IlllthOhiO.- ..............
 W,4H ~th "Jij.j' <)11 IllinOIS I. 372,007, 1181.11 Ohio..... I 390,572 401,102

Indiana I. i1~:077 370,18~ Oilihollla_... .... ~1l, 818 

3d l",,·a. I~l, .3.1 1.'>1,077 ure/:oo .. _..... __ .. . ,',iI,726 ~;~ Ken.............
 M,a;] 3J,976 1 1.1- I'onr"ylvanla I........ 2,961.\Ii'l
 ~,8J2,G16

Kelltucky L. ](il>, ]33 lM,7J2 12th l'elln,;·l\·oni". 90. ;U~ M,~

Loui'iann. ,.. I"Z, .\~., n;.1l6123d Pcnns"l",mi~ 13(:\51 122 2G:l

Maine ' .... 70, ~;3 31 jjjJ ll'J,ljl Rhode I")",,,I '.""" ~'):~1Il MarylVJId ' ...............
 26-1, <3~S ·~OO, ~15 South Carolli,~. 13;326 11.l:1l 

)lfa.",,,chnsett,,_ ~~~, 786 8S-l, 7~4 Tennes,ee .. _.........
 '1,;;1Yi m,~~

I", MiJhil""".'_ .. .. 331, H.~ ~75, 7;8 3d Texas .. llo,381 1ill,H8

Hh llieillgall_. 262, 8~9 2,,7,&11 Uhh' .. ~),554 34.0]4 h,mont l:::: -- ........
 Minn6ota. ___ . 9lf> ... 171),173 198,JU 

ll;ssis,ippi'_ 7,;~ 2,1 \"ir~iJli~_ ~1,485 38, r>'i8 '" 1<1 M;"';ouri.. 310,1~3 280,751 6111 \';rglnh............::
 9,1<H 1,0:37 '" 6th Missouri .............
 1W,OOl 111,977 W11Shir>~ton . _... 1l7,8.'l2 15.1,9J7

Montana '. 70,7W . 52,625 '\ostVrrgutla ..........
 1 22& 3,2H

Nehraska.................
 88. 'lr,D 77,492 Wisconsin'.. 811;31g 'N,59J New Hamp,I,;n, ' .. ID-l,3.'\O Wyoming'. ....... 8,338


1,t l"ew Jer,"y ..... ,.... m',fl:il I :;2.(~7 '."" 

5Lh New J~rs"y. ~~~;~~ 455,Z~S I 'l'01al.. 2,,812,3~81 21,108,232 , , 

I hI th"'e cns~;; 1918 fi~lrffi ha"e beell 'cpar",OO illl<> cOlls\ltu~nl pnrt." or eOll&OlidnLo.l (or cillllp~rutive
 

pUfJ'''"''', ,1uo. 1,0 o.hallJ:'" i r, '"L"",,,I·cc'·<l>" Le dis'rido i" 1~19 as lallow,;:
 

_<\ u~. Jkl\1]~, b~h lilinois ooll8olida"rl wil h lot Illinois; 13lh J llinoi.' ""il,h 8,h IlliJ'olsj M, 5th, 6~h, 7th,
 

ao,l bl-h 'eHiucky <lC'lignatoo a, dJ'trlrt. o( Kenl,uo.lrv; <lLh ,,~d Sr.h Nonh Carolina d""il:lla1,OO u' d,.\!rLC
 

oISori.h C"roll1\3; Qth Pe"".J'lvania~o,"',i"1Mc"(l wiih I" PeJl,,-,ylvnlll,,; find 1.~aud 2d Wlscontiind&>1g.
 ",,1,00 ~s di"trir' o! \\'i>consill. New 'Il'!fich "-ora ero,,,,,,,, O~,. I, Im9, hy sep"mUon oDIiS&issippi l'orn
 

Alabama, WvoJwng (,om Color:ulo, lll,ooe I,lan\llt<lm C,,'moctieut, Debw(>r~ l'illll Maryland, ld..h""n.1
 

U(ah from ~ionl.aD~, hlld Maille all,j YermollL It'om No'" Hampshire. ,. 

• 

7

b' ; '(iter.ei'e,'O'&($ ~»6.;~~"""~1r~..MA'.liili,bf'..{ ..i:..i;r~
... "': ,"'"~'."" ,"'."': '" .., "'".., .... g:j3>:::::;3\!;: 

~~~~~.~;

":l~8~§:~:

• ~*~~~~~g~g~

• ~~~~~~~~~~§ ii§§§§~§§§8§ I 

n z)" --6 F C- t& 

}~] ,'" JE,~,,,,

§ §~~
... 

.'" ..~.-~

J1_1;:.~

<;;~~

.w,'" ~~~

"

.. 

" 

'. 

, 

•

=~

•
-------

---

124' REPORT OF COMMISSIONER OF INTERNAL REVF)N"UE. REPORT OF COMMISSIONER O:F INTERNAL REVENUE. 125 

TABLE 24.~rRODUCTroN AND WrrnDRAWALS OF-OL1W!dAR<lARINR (COLORED AND TABLE 27.-SU~rnARY Ot' PRODUUIlO~ A~D TAX-PAID WITlIDRAWALS OF HENOU"COLORED), YEAR ENnED JUNE 30, ][120, lIY U01'fTns. 'YATED BlITrER, Y EAUS EN UliD JUNE 30, 1910-1920. 

, 

Colored. Ullcolorod. 

WHh- , WiLll- I Mon~hs. '\Till!- With- d",\\'n Wlth_ ",.~

Produced drawn drawll free 01 Produced. Withdrnwn drawn frue 01 

tax p:lid. '0< tax lor ta.x paid. ,,, !.ax for 

e:o:p"'l.. weof G::<port. ll,e 01 

U.S. U. S. 

poun<ls. PmmrIB. Po'</,nd•. Pourn!.•. Po"nd>. Po""'k Po"nd'. P",,,,il•. 

Jul)' ..... 1,70.,,203 393,477 8l)i,1>.'>5 14,420 22,700,51lf 22,10",054 2.'>8,170 ....i;i15i; 

August•.•. 1,1:i06,684 4ill,1Ji2 l,~~,~ 6!! gOO 25,157,7,16 

~:~U~i 3~7,(HD

September 651,329 451,&JJ 47;200 2fi 423 72ti 337,820 1,5(\(1 

00101>0•. __ 1,087,257 (<iG, (Xli 420;766 73,192 34;356;752 ~,~'m 415,(00 2,940 

November 1,7J8,803 781, [0;",9 5~3.100 60 456 :>5,50',188 502,:1&1 G,~20

Decembor. 1,626,39'; 056,390 858,22(; 40: 297 3~,OO5,09l! 38; U".: 980 70'l,170 31,(;01() 

January... 1,539,829 \HI,24G ~78, 238 7~,()()4 35,312,!l37 34,Wl,450 570,~2~ 1,500 

Fehruary. 959,738 S35,677 11"1,210 45568 ~t;~U~ , 31,313,+12 3,')1.1,128 7;0 

Mar<-ll••••• 1,250,259 1,lhl,790 ITl,WO ll3;341 3.\,(;4.7,:340 ~,~ April..... 1,188,926 9G5,1'<i2 87,:wa 3~'~ 30,1367, om 3O,687,lS9 0:\0 

)Iay_._ .. I,Jl3,737 I,OH,W9 ~13, 525 34,759,975 :J4.,402,9"'O 11.';4:050 1,500 

June... _ 91J:;'53i; . 813,&);; 14(;,:132 63;OZS 2.3,125,8115 23,003,437 193,010 2,2S0 

---

Tetn.!. .15,62.3,741) 9,277,3111 5,009,~1l7 697,~6Il 375,00lI,W7 3oo,:H:I,f,11 4,725,978 50,936 

• 

Dis~ricLs_

Block on hand July 1, 1~19 .. _ TABLll 25.-SUMMARY OF PRODUUIlON AND WITHDRAWALS O~ OL1WMAROAIlIl'iE 

(COLOREO .A.~D UKCOWRED), YEAllS ENDJ:D JUNR 30,. 1911-1920. Colorado...... .... . ._ SthIllinais.... _ . _. h:all'n..l_. . aLl' ~1i"""uri... . . Celored. Nehra'ika._ . Uncolored. 

- Year•• 

Produoed. 

WitJldrown 

La:>: paid. 

Withd",wn ,,, export. 

With­

(Ira",-:n

:rroc or Lax lor we of 

U.S. 

Produced. 

• 

WiLhdrown 

1ll.Xl'"'id, 

With­

",.~ ,,, c:<port. 

WiLhdrawn 

[ree 01 1.<1" [or use 01 

U_ S. 

Poull</8. 

----_ ... 

"iio;02D 

2,2.'iO 

',<00 

134,000 

50,93(; 

Pourn/$. 1911. •..• 1912._ · ~,~'i:t , , 1913_ •..•• f,,520,436 

1914._ .•• · 6,384,222 1915••.•• _ 7,595,141 

1916_ 6,748,940 

1917•••• 8,012,031 

1918.••... • 6,594,790 

1919._ 13,848,.176 

19'1O•••.••• 15, 623, 7~6

POl.mi/>. 

2,7(;4,971 

3,17~,331

~,090,65ll

3,831,706 

3,753,021 

3,403,287 

4,476,351 

4,353,IZl 

5,100,758 

9,277,361 

Pound$. 

3,054,:J.44 

3,044,122 

3,417,973 

2,121,lf,3 

3,O!!I,336 

2,5Il1,613 

2,752,4.'11 

1,480,370 

7,007,3,,7 

5,609,467 

POlllllk 

......­

",000 ~~

734:030 

746,281 

723,248 

7,17,419 

713,1,12 

697,400 

POll'lld•. 115 :JJI BOO 122;365;414 

133,7m ,426 

137,637,(1;4 

1;..Il,214,0CfI 

145,760,973 

225,15S,OSU 

3m,'J,~,0II9

345,367,005 

375,655,700 

Pou""'. 

115,448,006 

131,945,o:l8 

138,243, li48 

137,747,983 

137,693,610 

145,44J,578 

224,047,821 

318,176,619 

343,776,167 

3(i9, 343,6l1, 

pounth. 

91,750 

106,160 

59,t\S6 

22,540 

31,173 

2(;,076 

141,835 

1'm'~. 

, , 4,725,978 

Total __8.'1,391,616 44,324,571 34,090,205 4,&14,236 3,064,133,4fo1 1·051,~,ZSO 8,.70,941 3Ill.:ui 

2(1 New York . 28th New York . 

Oklahoma._. 

On-.gon . 

Tulalproouccu. 

Gmndl~lul... 

TABLE 26.-PROOUCTION AND Wl'nIDRAv.-Al-S OF RENOVATED BUTrER, YEAR ENUED 

JUNE 30, 1920, DY COLLJ;CTION DI~TIIH'T.':l.

Oil Ollhand hand I . I Wilh_ July I, l'rodnc<>d. d",,,"" lax June 30, lJiolricl3_ 1919. pald_ 1920_ 

Pound,. P",,"d,_ Pound8. PQIllld,.

~21 39;] 421,39:.1 Colorado_ . "i6;i55­ 1,891;1()/i 1,007,300 Is]; Illinois__ .1,,';23 _ 41,,123 10'11'a __ . _ 'i:i;.w8­ 702 2:n 1I,~lj

Kansa>... _ 70.1, 1141 1 2{l{l 1, (;23; SU 1,(,19,112 5,9Hl ~ll>ryln.lld __ ... 1<732 163,255 17<1,319 3,6('8 ~{"",acht1""ll,_._ 10,269 :1,322,2fl.J 3,313,512 lII,021; M!nncooLu__ . 1,.28,700 j,~28, 700 eth Mi...ouri.. _ '6;421)­ 141,S56 14<1, ZiO t'cb.-..lm_ ..,. 02,320 0,735, iU U, J57,401i I -W, 12\1 TotaL .. 

'''fll"lruwn Wilhdrawn Y~ur•. I PNXlurod. Years. Produced. I"l.:< paid. ~axp3id.

Pou'Ms_ PoulId,. PQIl·lIds. Po'mds. 1910••.•••.•••.•••..• _•• 47,433,57[, 47,378,4;6 1917. _ 27,507,9B2 27,649,-lS7 19IL ••.• _._ 39,2Il2,Wl 39,~,44~ 1918. _ ............ 19,210,933
 -10,314,035 1012•••.••• .... 4(\,887,398 4(\,411,895 1919_ 17,358,718 17,4.)7,123

1913_ -.-.­ 38,~, 702 2S 2&i Il~ 1920. _ ................ U, 7.lJ, 214
 9,757,405 1914•• ..............
 ~2,4iO,030 ~2:,II:J:2a 1915. 39 (I5fj 180 38,9'2;,828 Tol.<Il.. .............%1,381,010 I 351,018,9,17
 1916•••.••..•• ,.••..••• ~1.;,\U;~2i 3~,572,;m

'fADLE 28.-PRODU(]TION AND \\'ITIIORAWAI.S 01" ],fIXED }'LOUR, YEAR ENDED JUNE 

30, 1920, RY COLLEOTIOK DISTP.I(]TB. 

10,H,; I 112, 1l3~ I 7,041 4,804,086 IWl 

lVi/h<l,awn lux paw 

To(al wHhdrown tax paid_ l,,,,,t or (les!.roved __ Stock on hand June 30, 1920. 

GrllJId roLa.!.... 

Colorado ------------......... 8IhIllinoi' , -----.......... Kansas. . (\lhMi3.Souri

NehrEl.8l.-n._ . 2,1 Now York. __ 28th New York . Oldll.h",na .. .... Oregon.. . __ . 

. 

. 

I 

.. 

'" 

'00 

'00 

---­''':ii ., 

I'~;-I

11;75i1fo,140 

3U5 

16,~45

. 

. 4,(139 

1,~3a

104,~83

. I,~&

'M 

113,164­

" '"' 

02, 1139 

4,~,~-1 ',~

". 

',~

00 " 

7, (;4.1 

'11,832 

',M

=,9f11l 

115,014 

16,100 3 (1(1\1 ,129 , 37, 6JJ 

1,121,Q02 ',""

4,715,lM 

30,710 

1iS,182 

t, SOil, (l86 

Pmduced_ 

Barrl!ls, 

, 

31 

13i 

Hair QllIlrter Eighlh Total 

barrels_ barrels_ harrels. produeeu_ 

Pourul. I ,~ I 1,508 351 87,'!"] 

'" 11,831 

5,700 I l.l~g 4, 61~ 30J,388 I'" '4,005' _.__ 1,420 2,0115 115,01. 

" ~, " 16,1;00 I .5 103,4M 3,O~7,OOO

1,533 ~I, 3&L ... _.. _.­ H,~0-1 ". 1, 12iJ, ',""925 "" ~" 15,816 IlI,t]1 I ',m" I 4,7lti,<la2 
------ ---------- ---

----- --

TAULE 2().-E~.Ei'()IlCEME~T QF TIlE HAIlUIBON NAROOTIC I,AW, AOOOHDINO "f0 DJI"l"I':RFNT CLAOOSt:O' 01'" HJ:IJ!I'TJ::ItEll AND n~Hl:Ul!1Tl':RrD
 

PERSONS, YEAn ENDED JUNE 50, Ji):?Il, lIY f3l"ATES.
 

l 

Yi"blj<mS niller th"n lldin'I""Ill l'aj'mrnl" 1,1

("a003 pending ~t tho I><:,ginnlng or the year. Dclin'lnent papne"ls oJ "f"'dnl tax. 'I"Cl~1 1.1».. . . 

States. 

] "' , ••. "" !

0

,.

• " • , ; R " " "::; 

•

, ] " { -

g ] "

, " " 

----,-------

'" '" • § '" 0 0 c il B 0 c O' 0 0 c .----- ----­

,

-------- 0 

, Alabama.. _..................
 35 ro 38(1 6~7 l, ]('0\1 11' • Al~,k", (Sec II':I,shmgion.) " , '", "I, " ,. " AmoDll , ;-, ......................
 ----2·- , ArkUlI-"~"'" , ~G ,;, 1~4 " " , ." " California. " J7~ '" '" " " 107 '" 8[)3 '" l, l,,<'f, ,

, 

• "

, 

" ,5 O:Jlorado .. __ ............. , ", '", , " "'"
 00 CODIlCCticut. " " "

"

, , ;317 

" " l~<2 " " " , ~, ~L) 55 DelawaN'_.._........... " "'
 " Dislrkt 01 CUIUllllJ1U. (Sec Mury­ " '" " " land,) 

" " , Florida. _. 31i! s, :;%

lIuwaii..

Ceorgi~_

..

. '" " " " ,

, 153 

"

, "

M, '" 1M ." ,• 

""

, '", '" "" Idaho... ' -. ........... . '''... _. " " " Y

, .. ,

, "• 2{7"
 Jllinoi<-. 1,8.18 ~, 2,552 ,~ 23 loB IndIana. ",

, ", " '" , " 137 1,259 " " "', "" Jowu....... " " '" m 815 '" ,ro 1,173 '" " "'

, ",
 K~IlSl\S... , , ",

, ",, "

, HI • ,

, , '" " , KClltuoky._ , , "' 4" '"'00 ,

" 

LouJ.gjana . " '" 2,178 1,077 3,93" ,

"

, 

", IV" Maine ....... _ ,

" " " , "

, '" n m

y " "'
 1i:1 Moryland ' ...... ............. '"

• 

, 

" , 5,,0 G78 "
 ,~•

" '" , 00 , J14 lIIa....'dlllSCttS.. 276 .. i· .e "" 303"' "' 1,070 , " "' 

Michigan , ·12' . " 1·1 " 

, , ", " ". '" ,,, '""0 '" W, M' 7(j

1IIlnno.-.o\0... ............... "' 1,035 " '" '00 "'" '"

, ~l

,

•

, 

"

,
 Mississippi.. 478 ,., " 

1, ~rJl " 991 " "' , ,. , "ro Mi<:sourl••••• , 

"

• , 

"

, "

" "

,

, ""

,

, '"

" 1m " 2~5 , 

'" :Monlfm~.

Kebraska ... ....................... " " 370 " " " " ",
 Kevad~. ' .. " ", , ..... ........ " .. "' '" " "
 " 

", 

" C 

" 

"

0 

0 

0 

0 

U, 

0 

"
 "
 

0

"
 

,
 

"

" Z 

>

"
 " "
 < 

"
 e "
 "
 

-. '~'- -=-~.

.. .. .. , ::::::::::::::1 , , f,' , I· ····1 ,

, ,I ..... ....l~1 "

, " "" • .....

.. 

n "
 ...... , " " " ",., " " 

,

, ,." 

,,~

" " 

\II; , , " " , ", " , , , .(,~

1<; '" , " 

t
 

l ---~-~-_. - ­
• • 

'fAULt: 29.-EI>:FORCEloU:~'7 OF TIlB .IIARRl9-0~ NARCOTIC LAW, ACCORDI.'iC TO DIFl'ERKST UI,Al:l.'lE8 m' REGUITEIU:O AND UNREGISTERr.O 

I'Y.RSONS, YEAn ENnr.o JUiH: 30, 1920, IlY STATJo:8-Gontinucd. 

.AIA~ . .AIMka. (8re WlI.oJllngton,) Arltona .. h
 

Arkan""", !. 

.
 

Calirornln.. , .
 Colomdo .
 lJonncCllrlll..... .. .
 

P,L:~f·coiiWii,ii.: ..(BOO·jraryi.i;;i.i. Florida . Gt<IrgIa .. Ha"'l>il. . Idabo.. Il1Inol•.. lndhultl . 10wII .. 

K~

Kn,,\nrl:y. 

1-<lllh!"'lll 

MolllO .••....• Mllr~·lnn'I'•.•.•. Mn''<lIc1'USl'Il>l •. ~I ir.l!;!:ll" ••..• Mlnll1l!lOl!\ . 

m:;"~r.~I:.. :::. 1l0n1AlUl ..•.•. 

Neb"""", . N~'..a , . Now llamp'hlrn•...•...... 

New J.~y.. ......... -- ..
 :New If~xloo .. ...............
 NuwYorkc........
 ..............
 North Cotollnn.. 

\'1010\10";'- rAmiO. 

Hcg\.'ilero<1. 

I"" . . I 

I ~~] j ~ ~ ] !i

~sl " " , !. . , , E j;~ -;: e g. "5 I z. e c '0.'" g <> <> '- <> " 0 u 8 ~~~----='--,__A__-=-__.__ u I----=:"­

I, 1l.'7 n 1,268 1,IM 3 I S ]0 80 1,257

]2\1 r~ I I~ 00 I~

223 Ir", 2 3 27 100 5 1,315 1,070 n 17 1,118 VI ti 2 

128 1, II'"" 

'" 1M ~~ r, 10 27 128 9 1
 ~'4 l10 8 ~7 +f5 17 I
 ~51
 _ 3,1 2::l1 ,. 70 Vii 

, , I (.'lfi J ms

, ,

, = , 211 111 " " , :n- ....i2i· "2,'iii' "' , 2,71l 158 ~,IK'"

1,399 31 I,M ., " g 14 1,3!lO 

1,182 38 l,m ", J ltr2 1,182
 1 :I"l~ ,
 

Ur, 15, '" 131
 10 110 , .. '" ,

,

4,007 98 4,105 " , • 2~ 4,1107 , , "

, 5 211 311 236 3

'",e, 122 ~2~ 3.\ 702 ,

1,41,\ , .., 13 l,lS7 

,

3 l]'; 1,474 " 80' :'"'I;(J.l2 h2 002 I,Oj'3 , , 22 I,Of.,"i ·.. ·..s·· 1,043 "

, ,

,

, m' 3 024 1m , 1,221 .11l 1.3:J.5 3 I, :?21

3S5 , ,

• " .~'" , " ~.'" , ", 525, ," 3,300 3 3,305 3,1111 

· " ',= " " '" 

I
 

1 lJ" ." 'g :s e <> 0 E r--2- "" _~ __o__

11 Il 1,21\8 

21 3.1 129 6 17 7i 2'.lJ 2 \10: 197 1,315 

3 23 ~G 11\4 I 19 '&I 

3~1

•

'"• 

, , '" "
 • " 3 

"'

, 3 M m" 

'" ..

"

'" , " 3 ,,, • " " "

M

,

", , 

• 

21r, I, ll!l7 , 

, " '."" ..... 5TS , """ 3,0&l " '."" " .. 3,152 " 2. !IOI " 00 

, " ""

" " "
 ..............
 1,007 3,Of>ll North IlBkoln. :: M , ,• , '"' ,"" • Oblo ..............:. I,~ ,
 " 3,939 " 3,~'l\I "' ...... ...... , , 

'3,';1 Oklahoma..........: ............ ,~ ,~ 4,~'"
 "' ~, \l:l9 IU .... i· , '" ~2!I • Or"~on ........
 H8 ~I;,'j ,

• 7:r' 30 3 , ,~ ...... , 3 0 l'c"n'rh1lIlIR... ......... , ........
 38,\

" '" 4,770 20"", l,nr, 4,763 .0 ,

, '" I RhM" J..I,n<l..... -............. ""
 '" 4. ,in 58 "

, 10, , 122 205", " South r:'lrollnn " .............
 j~1

: ... '" on , -'7'

", ., ................ ,~
 ."' "" '" '" I

Soulh Jlol:ol•. Tonne,.......,... .
 <00

~nXlll!.. ............................
 I,~I~ 2,m~ 1,~12 .... ............. l,oiJf, 1,9U "'
 , •

•

tab ... IJ>114

• .................. " " " .0
 Vnrmont • . ............
 \'{rlll"!n ...... 

,~

,• " "--f,ii' ...... ...... '" 

, J,700 '" I, '" ;ll~ 1,700 r , W,,-.hJn~on' .............. '" 

WtIll \. l"l:!nl.' , , .. ........ .. .... "• 
 

Wloloon'l1n .•.... .... -.............. ,

, '"
 

'I'ypm!ng .. 1,272 --Gio' 'i;2S2' , , f' ...............................
 H ........
 '" To"'l. ............. ....................... 1iO,486 I~ ~2,911 4r"nm '" F .. 515 I,In '" 

'lnol",lo:. Pistrict, or Coln.mllln ·ll~·lu,I~. AI"..'ka. . 

, 

'" 

03 I, 94~
 

I, 75fi
 

'''' ,

" '0 'ro'" 

, " roo00 

l,r.'i· .... " 

1,002 " 5O,4Sti 

·J(~J'OM.' Crom West \'irgll'~, "'Oro !lot r~",lyud iIllim~ h' hu InrO'I'Omlcd ill ~hls 'able. 
----

131 

130 ItEPORT OF COMMTSSIONER OF INTJ<;BNAL REVENUE. 

REPORT OF COMMISSIONER OF INTERN AL REVENU~.

TAllLE 30.~R!:(]I.!iTR"TIONS UNDER THE HARIUSON NARConC LAW, YEAR ENDED TABLE ::n.--GRAI~ AND DTIll;R MAT'ERL\l.S UliED I'OR PRODUIlr[O~ OF DI8TJLLED . JUNE 30, 1920, BY STATES.' 

Bt<1t<ls. 

AllIll~mft. .....
 Al"Slrn. (See Wo.shingwn.)
 AriZoIll'- . Arkansas _ . . 

Clllilornia. _. Colorado _ . Connecticut . Delaware •• _•.•.••••.••...• Di.<;trict cfColumbln. (Seo Mntyl:m~.)

Florida... 

Georgia.

Hawaii....................... 

Idaho_ _._. __ ._..............
 

Mw_ D,S.L. ToLal.

Other 

m.~

rials.

Corn. R" I "",. Dh"iricts. 

B ...hrl. I'Bwtu:t. BUlhe~. BU;lh.~ Bm1l<1.. Gallo'.... 

SPIRITS, YEAR ENDED JUNE 30, HiNt, ~v COLLECTION DlllTRltts. 

Class 1. Class 2. Class a. Cla88'. Clilsil~.· Totsl.

, 3,r02 M' t,tJ6 " "" .. .. ~,

, ..'" no Qalkm._ GaIkJ'I13, 1,\118 • M2 ?::m LO,~{l )stC..hlonull. ····1 ~l~ I····· 7,161:4lJ3 ..•••••..•.. 912 7,1~1,4lJ3 lstllllno's 441,113 2,~\I~ 51,263 ...••.... 10,829,'94 ...•..•••.•. 4(l-l,J',;J4 lQ,~\4l1t

" 'M , '.~

" ~,

, 5t" IIllnm". ... . ..•...... .... ...•...•. 7~,905 .••••••••..• ••....... 7~,go.~

.. 

"" '" M,~ , '" ., 1;S35 ~'~~ 8th1111noLs J~.-lll ' .. 44,788 •..•••.. ~,660,495 ••...•..•••• 430,1(N 4,f\6(),~,.> , , '" "" ~~~~2e~t~ky ·I..:~:~~:. ),7J~ ...~:::?~..... ~I. 2,~;~ :::::::::::: ..:~:::S 2'tAf:~ 1I!lol'';24 1,387 JOB 2,lH LOU1SlILUIL ....••..•. •...• . •• ....•• 497 ~5, 452, 1113 6,399, IlO4 4~7 4J, &i2, O:II 19 111:1 209 \l8O 276 1,576 ~law,land ~,9111 ..••.•.. 48,246 25,506 ~,2a1,413 ••.•...•..•• lOO,67J 2O,Za,~I:J 9 20 :n6 48 2Il7 1L 302 &;5 9 977 llIil!ois............................ 

IndIana.'..•......•... _._ _."" _ ~l

j2 189 

15L 

2,882,11,724 

1,0\14 4,0"18 .••....... 12.1 14,961 5,234
 )stObio_._ 

r!::*~~~~~·~:·:: ........• :::::::::: 

56,305 .•••.•.. 

:::::::: ::::::::: 

13,000 

::::::::: 

.•.••••.. lU~;~~ W"J,379 

:::::::::::: 

.•••..•..... :::::.:::: 69,3ol1i J:~:~1 WJ,379
 lows............................. 8 60 1,145 4,086 tI6 5,355
 lotl'ennsylvama._ ....••,••.........•••................ 10,733,713 ..........•...•••..... 1O,'1"J."I, 713
 

KIlIlSl\S._...... . •....... _..... II 52 1,163 4,073 92 ~,a91
 tJd PelUlSylvania•.••.••..... -w,3GO 6,00 I.........
 62,302 ••••••.••••• Kentucky.. ill % 825· 3,m 827 5,561· SouthCaroLina..... ......•... .•....... l,~l 33.378 12,927,430 1,&11 12,OOO,SOS
 Loulsll\lla.. _ __ .•. _........ 'i 25 625 2,lfil .•...•. _ 2,81B
 1st Wisconsin...... 37,6£l b83 39,072 2;>,2~ ......•...•..•.•....•... 100,582 _ . :.Iaine __ . 10, ~o 402 2,0<11 503 3,096 ~--

MlLryIDn(II ._'. _......... :l3 60 794 4,079 .•.••.. __ . 4,1l4G
 ToW ••...•.. 1,057,519 50, 077 21~, on j 51,7(1{) llJ, 132, Co85 19, 'J27, 334 1,374,428 ta2, 450, 019 ~husetts................. 41 I.~I 1,778 7,503 630 10,}lJJ ~flChigl\ll __ ._._ "l'J H5 1,724 5,541 1,042 8,4,,5 

Yume'.a!:> _._ ._...... 5 3\ 891 ~,746 57 3,735 • Indudal 2~,433 bU3hel~ or barley, SIll tu.<h~b 01 OSts, 'and J~, 741l bu"t"I)' or oth<lf" meterials. 

MissJ5S'PI'; · _. 3!1f1' 50 694 2,67& 851 t,m MiSilOur1.._ _._ .. _._....... 35, 95 2,413 7,708 131 10,352
 Ml>Dta~.... . ......•. _......... I 15 275 618 ...••.... !lI'\!l
 TABI,'E 32.--GRAIN AND OTHER MATEnJAM! UBEIl POR PRODUo/lON OJ' DISTIL~ED NebroSJ..-l>.......... ._._........ 5 28 1,037 ~,l!31 38 3,{jJ~ SPlRITS, Y:EAE ENDEO JUliE 30, 1920, BY STAT£I3. l'ie~-adB _._ ._._. 1 52 169 12 Z14 New Balllpohire.. 1 17 w.; 5l<l lW '001 

NtwJe'''''y _. __ _.. 2:l 50 1,2115 3,6-10 33;) 5,343 New Iol:exioo _._._ _.· __ .. __ .. _ 9 IH 511 Zl (j,">8 SLates. Corn. Ryo.1 Ma[t. N~w York _. __ :_...... 248 377 j,Hj Itl,7f>9 3IlL 22,159 

NonhCarolina...................... 4 91 1;82 2.bOO 3,32'1 5,llO6 

l'orth Dakotll. _._ ..•....:. 2 22 353 Hi 1 1100 I~ 01110. ..................•. 49 159 2,~ 10,M 1,30--; 14;007 O~lahorDll _.• _ _ 13 96 1,IH a,U6 \1.1 4,462 

Oregan _._....... 2 57 3S!. 1,").8(1 22' 1,745

PemlSy'vr.ru _. __ ._._........... 56 137 3,502 l'l.7~2 3,264 19,8jJ~

Rhodel!I""d _ ._......... 5 18 356 t,0l5 . US 1,0.19 

SouthCarolina._ _............ ·7 75 11M 1,911 'lOCi 2,762 

South D..kotl>........ ...• •....... .475 1,038 7 1 5~

Tennessee _.. _._._.......... . 19 lSI ll41 4,616 425' 6;0&1 Texas. 22 212 ~,5M 7,H2 281 10,241 

Utah _._............. il 10 186 M3 15 700 Vermont _................ 20 H 139 6'l\l s 930 

Virginia................ ... ~9 39 800 3,226 1,497 5581 Washington '...... . \I 60 868 ~,GI~ 147 3'703 

WestVlrgimll.:........... 7 H 380 2,310 1,517 4~~ Wisconsin.......... . 10 31 1,125 4,il'n 626 G.OO4 

wyom;:;....::::::: :::::.::."'.[ ~7'I~r-i~~1 1&1,::: ~~

• Description olel""s",,-' elM, L, importe~, ,wmubeture,"", l'rOOuoo,"", and rompounclc"" elll'ls 2, wholeYEARS ENDED JUNE ::10. 1919 AND 

!,
 

Orain 8piri~9 """'d 10 r""",. produ\>,.d producD lromgnliu. 5p1til6. 

! 

l

, n,,",~d.. G<J1l"",• ~IQ .. t,t,74,~21 '21,02':1,556.; ~lO .. 1,314,4:l~ ~,1,.1,200.0

•

,

•

-I 1­

, ,neJuU"" :n,4J3 (lushels orbarley, 081 tU'lhpI~ 01 DIll', and ~s.;goj bUohels olmher matenlLlS. sale dClllers; elass 3, fetLlil deal""; cl"", 4, pmctLt",ners; closs 5, deale", in ll-nd lDJlDufllcl.urers 01 untu.ed 'Ia()ludes 10,936 bmhel,oiberley, 114 1,""I>rl" or..l. and TJ.~it b",h~Js 0Iol-hetmateri8ls. Thealtlme.. llll-TCOtte prepora.tinns. led e\"pm~~ yield per bushel or gr8ln u.ed lot II>~ priXiucuoo< or SPlrLt. '111M 4.00+ gallOlls.ol spirits. 'J:he •Includes only reg"t"'nts "''11Ll,,<1 to poly e1>loJ~ 5 special tu. "'l.1male<l avet:lge y,eld pet gallon of commercial mol",,,,",, wed for the productIOn 01 "rmts ".-as O.GH+ , Includes Disl'lot of Columbia. gallon_ The ayerage yie[d per Rallon 01 oomm""'l81 mlJl=e~ u",d [or tlie prooUNion 0 tum was 0.700+ 'IUclude. AlMIra. gallon. 'l'lle aVW1lge yi~l<;I per g~llon 01 dllu.a liquid co"Lsi.nWg .=11 qUllntiUea oI "ILOclu1rine matter used 

lor Lho ",,>duc'ifin 01 spmi~ Was O.O>W+ ga!Jon.
 

TABLE 3::1.----SUMMARY CQ}rPA1UlIOIi 01' M ...TJ;RrA.L1l UlIED AND SPIRITS PRODUCll:lI,
 

! -"lol!lS.'l~a

iliad to produoo 

8pJ.ri16. 

(}fill"",. 

122,498,268 

11l,S~6,2.'l5

Otber
 

IDal".r- I ~loLl.'lSes.
 • D.8.L. 'l'ota!. lals. 

Spirit,

prodllcecl

m,,-­ from

GaU<m8. 

75,4!J7,307.{l 

72, 1J5, 75&-0 

I Est1nl.ated. 

MoLa.~",,"

""'<1 t<l produ~"

,=. 

Goll"",. 

1,COl,425 

1,2:m,4.'iO 

1920, 

Dilut<! Splrits R= &lCChIlrine ~OdUOJd produced Iiqnid om di· trom ..w lute Sncmol...........
 prodUQl', charine 

spirt1.il. llql>id, 

Goll-tmJ. I {]ol/o'". Gall""". ~]r;,l{l;l. 2 3-1.468,0"00 ' 8l1,COl.5 

,.7,n4,J 1~,'127,3H I ~4,101l.7
II 

132 m;PORT OF COMMISSIONER Q}' INTERNAL REVENUE. 1~1

TAllLIl 34.-GRAIN AND OTHER MATERIA,J.I:! USED ny INDUSTRIAl.- ALC0l10L PLAN1'~

FOR THE PRODU(.,"I"lQ:< O}' ALCOHfJL DUlliNG THE MU:NTI<S' OP MAY AND JU1>"E, 1920, 

J'Y COLLIlCTION DiSTRICTS.' 

I

,. Districts. Corn.

• 

Rye. Malt. 

O(her 

ma",­

r[oI.~.

I Mol"","e". I D. S. L. Total. 

Bmhel&. Bmhc18. Busheh. Bmhe18. 1.<t0.l.l1fomlll'....... 74 ....••... ._. I'tlllinois•.••..•••• 51>8,153 .•....... 63,067 _••••..•. 8th Illinois••••••••••••••••••••••••••••••,. __ . ••• ••••••••• 

6thlndiana....••... 200,699 2,855 17,846 ••.•..... 

Louisiilllll~ ...•.•_... •..•...•. .•..••... .•..••... 20 

l 

Oall""". Gall""",. B ...~flli. Gallon•. 675,2:10 __ .. 7t 575,2:1(1 

3,4(,2,210 ..•••••.••. G31,220 3,4G3,21O 

700,353 

1f,7,291 

••• __ •••• __ •••••••••• _ 

...•.••.•.. 314,ilO 

• 796,3,j.;j 

167,2'J1 • 

8,048,904 420,1.39 20 8,4iY.1,O'JJ 

~t:r~4~t~:::: ::::::::: ::::::::: :::~;i~i: :::i;~: ..~:~:~. ::::::::::: ::::ii;i~: ..~:~~~ t~h·~:J:\:~~k:::::: "2li;48i" "·7;655' "29;ii8' "zi;8i4'- 5,~;~ ::::::::::: ····8,;,;008· 5,~¥;~~

l~~ ~~A':isyivm;;;,,'C ..::::~. ::::::::: ..~~:~. ::::::::: .'i;Wi;W2- ::::::::::: ...~~:~~ . 'i;240;il~2 SotlthCllrolina...... ....•..•• •••••••.. •........ 567 6,986 3,579,288 5G7 3,S8ti,274 ~d Wisconsin.....•.• 12,144 .•..••... 7,498 GI8 8,017 20,200 8,017 

I Commcndng May I, 1920, separate aooounls wera reqnirnd t<> be made forindwtriaJ alcohol planIs. 'Incomplete reports. J Inclmk" 2'2,431 bwbell olmalt sprouts, 1,538 bwbels oIhops, and 518 bllBbels ofwheat brllll. 

'J'AllLE 35.-GRAIN AND OTHER MATElIlALS USED llY INDUSTRIAL ALCOlIOL PI.ul.KTS 

FOR THE PnOUUCl'IO.N OF ALCOHOL DURnm TlIE MONTIIS OF MAY A.ND JUNE, 1020, 

I<Y STATES. j '\ 

Tol.aI. 

Other 

mat... I Molassos. I D.S. L, ri:ili;. 

State;;. Corn. Ri- ldalt.

B,,~hels.

6:H,2aJ " 

3U,41!J 

m 

Grillom. 

··4ii,lsll 

BUIlMls. BIMheb BUIlhclll. Bmheb. Gorw",". 

California •......... _ 74 •••••••••••.••..•••••••••• _ 01;,,:129 

Illinois•.... _ 568,153 63,007 4,$8,003 

Indiana. . ... 29'J, 600 2,865 17,1>40 _ le7, 2fl1 

I,Q<uslana_._ •••••.••.••••••••••••••••••••••• _.. 20 8,04B,95{ 

Maryland _•.••........••••..•..•............ 4,"l-lB,%5 

~~=~t.~::::::: ::::::::: ::::::::: "'9;528- ···i;638 ....~,\lOO ::::::::::: ····ii;iw· 

Gullo·n•. 07.~,m

4,2:>.'1,50;) 

167,2')1 

8,4f,{l,fJ93 

{,ZJ8,%.5 

(;4;;'900 

NcwJersey.• _•..•....•................•... _ &',525
 

NewYork ........•. 2O,4Bl 7,655 29,718 21,844, 5,937,853
 

Ohio.........•••••.. 1lJ,953 ..•...... 10,003 .• _••• _ •••• _ ••••
 l'ennsylvania.•.•..•.•....•.•...•••... _....•.. __ ..•.... 1,24fJ,942
 SouthC~roli.na .•..•...........•.••.....'._._ .. _ 5137 6,986
 

WIsconsin......... 12,144 ..•....•. 7,498 CI8 8,017
 

Total.... _.. _ 994,504 10,5211 137,GOO '24,687 2&,3Zl,n~

_ " __ '._.. ~,.~25

..•........ 85,698 5,9:)7,8503 _.......... 103,9513 . .. ..•..............•.. ' 1,2-10,942 

3,579,288 567 3,586,27,j W,260' 8,(J17 

3,1J'J'J,4Z7 1,107,371 29,]22,&52 

1Commencin~ Moy I, 1920, ~cl>arate account~ were reqUired to be nw<lo ior in~""trhl oIe<.hol ;>lant._ • Inoomplctorcporl~.

Ilnclud"" 22,4:J1 bwhob or mo:lt sproul., 1,1>18 bushels of hop', ond CIS bU.'lh~Js olwbeol bran. 

4 illi;tr'n fflh'-bfu&", ""'-" ,,,,,,-,,,,,.,,,,~, "'".t...~. w.c .....·~~5" ,_c.","·_"..-'_,"'~.".........:,''''.\iO,,~~1l,;.1,..Wwi' c

REPORT OF COMMISSIONER OF INTERKAI.. REVENUE. 133 

TAnLE 36.-PRODUC'I'ION OF DISTILLEO SPIllITS, YEARS ENDED JUNE 30, 1919 AND 

1920, HY COLLECTION DISTRICTS. 

,.., 1019 D!strict•. 

Fruit j,'rommat... rialsother .... (tatsl pro­ duction). hl"lll:1dy. than fruit. produ~t.IOD.

1st Californio . b'th Cfilifornia '._ 

1st lllinois_... 5th Illinois_ 

8th Illinois .. (ith r",lumll_ 71.h ln~iana .. _. 2/1 Kentucky.... Kentncky__ .. _. 

Oth Kentucky... 7th Kentl1nky.. _ I,olli:<iona _.. _ 

Maryland . IIL"-'<'>'l.Chnsetls.. Montana_ _. 1st NcwYork __ ., 

14th New York 21st. I\'ew York 

1st Ohio . 1st PennsylvaTlia.. Zld Pennsylvania 

South Carolin~

1st Wi:,consin. 

Tob!.... 

G"lJ,",~. I 0_. G"UOfUl. 4,400,56~.1 1,072,244.6 5,532,806.7 ./•• ..•• __ Z8,38:.!_G 220,382.6 10,317,'738_0 ....••.......
 10,317,738.0 6SI,121,O . . 684,124.0 5,SS8,!>J2_5 ...........
 5,55S,832.5 ~,.'H5,679.9 2,345,679.9 • --- - ,- - .-... • __ •• 1••••••••••••••,. . . 

:r··:li'i;57oxl:::::::::::::J···:li7;S70:.j· ..............
 

···-J:i7;:ioo;i:i2:7" :::::::::::::: ':i7;i50;i32:i14,557,748.8 ....•.••.•.... 14,557,748,8 

2,7'13,233.8 ........•.•••. 2,7'13,233.8 

·2;00:\; iii!:r ....:i4i;siS:(;' "2,400;mi. 0 

604,114.1 ......•.•••... 604,114.1 

--"Wi;:i3'i:O' :::::::::::::: ····ooi;:i:i7."o· 

7,600,319.6 ....•. _ 7,600,319.6 

234,705. 2 .•....... _ 234,1'05. 2 689,195.1 689,195.1 

214,769_4 214,769.4 

0_. 

9,895,004.5 

36,516.6 

1,386,3&1,1 

ro,46.\Q3;.\.3 

4,416,423.4 

817,191.0 

:l3J,lOO_8 

1,714,AA'l.O 

1,845,4TJ_O 

, 191,116.2 . :100 112 6 

22,13.,<2(;,]:9 

1n,500,8:al.l 

5,Q'13,432.3 

]fJ7,1l63.4 

0,424,018,9 

2S1,3.30.a 

24g,087.4 

1,:2>>,875.a 

5,B17,816_S 

"'·'378;221:2 

212,146.2 

BO,082,2H.O I 1,1>.j9,445.81 82,331,686.8 100,778,540.6 

TAllLE ;~7.-PRODUCTIOK OF DlilTII,I.ED SPIRITS, YEARS END1W JU.NE 30, 1919 AND 

1920, ny STATES. 

wm 

State,. 1919 (total From mat... Jo'n>lt Totall'ro- I produotion). riolsolher bm.ndy, ductiQn.. thlln fruit. 

Cali/omia GaIlO7l8, Gallo,,,". GalIon.l. Gall<m•. . COll1](;(Jlicnt. . .... 4,400,002.] 1,30I,liZ7.2 5,7G2,11l9.3 11,895,6'34.5

DlHriot ofColumhla .. _ .... _- ...... ...... ... .... . ...... ........ 36,516.6


IllLnois __ . ._-...... - .. .. - .........­ 48'1,2H.(j

India",,_ _ 16,560,694.5 ..............
 ·ii;;iiO;W;:i;· 26,20.1,Sl.0.4

Kell\\1Ck'l' ••••• 2,3'1&,679.9 .... _.........
 2,345,679.9 1 150 951 8

Lol1isia,,~.... 237,570.4 -.......... -..
 237,570.4 3:957;{;''>!:8

.llarrlaml. -- _-- .. '27,350,132.7 ...... " ...... 27,350,132.7 22,1:15,2&1.9

~r,ssa"h""ct1~.. _. 14,551,7.8.8 ............ _.
 14,557,748.8 16,OOB,oo.~.5

Montana __ . 2,773,233.B ........: .....
 2,773,233.8 5,91(1,4.'12.3

NcwYork._ . .--1 ••.• _._- .••••• "'..' ........
 ...... .. _..... 107,Bl).'l.4
 Ohio . __ ... _ . 2,668,232.5 341,818.6 3,OH,051.1 6,95ll, 4.'16. (;

Pennsylv:>.lliO. IlJI,337.0 ..............
 931,337.0 1,:2>" 875. 3 8QUlh Carolina . 7,895,084.8 ..............
 7,895,084.8 5,877,8!G.5 W"Clll!Sm•••••••••• __ •••. 689,195.1 .............­ 689,195.1 ~78,m.2 214,76(1. f "." .."'-". 214,16(1.4 212,]<18.2 

To(.al•••• 80,682,241.0 1,6,10,445.8 82,331,686.8 100,778,541).6 

ToIa1l,md.w;o" Of dilJllII~d .lJ'irll.!r, 11"'<8 ended: J",.. ~, /n5-/918. 

1Q1S_. " .
 IQ16_ .. _ .
 1~17_ .. _.. __ ....•
 19IB.. _... _......•
 

~".il?~.,i.~'"'N"..!.!{) .',\h""~;<.od.-L.",,-~ ':"'~_. " .•~.

GallOlll!. 

NIl,65Il,103 

253, 283, 27"J _.. 2SlJ,IlSJ,41;:1 

lOS,S32,7W 

_.• ~. __ "." . , •.• _~",.~'... 5ri' 
,
 

TABLE 38.-TAXAnLE GALt.Ol-"f:l OF DWILL£D SI'IIlITS GJlUOt;D, YEAR. ~xnED lin's 3&, ](120, .llY COLLI';cnO.... nurrmCTS. 

])]~IIH~ 8[ll11t3 oIlIer ihhn [roil IJrsndi.... Frult. 1""",· I-~~~- di\'SprodocW

and ",itb· d<llWYI [<om 

speciol

l"",ded 

"·~T.h011""'_ 1J1I11ll'l'd tupoJdenrl fl"l'''SiI<><lin P<>T8dcn· W4reho~es_ !.lnc r,UT. FO',"O>j' ler 10 fO'roel(, l'eeoltex~

:::::::::::. ·"ii:iri7."2·

Olll'l'yment )'or (lone. Oo"Ucn_ l'(l';cs"nd For ""port. lIlBntlD.C­ ~lso '·hat cHh~ tax. tuml:oll. use<! fl' 

orU. 1;. oj 

ror ",sa turtn~ ~'l'r fortification 

01 ,,,"",,t "·i,,c. hOUOM. 

ATkBnsa..••••. TiS, 1 ·"6:i.i;iij",1' ··a:5tii;bib."s·· iil);iriX ~. l,&.'l2,H)).l} i&lf1l['c:;;~,;. 141l,1le:l.7 4,130.6 2-13,

.,.

4Il3. \I ~, Co!IJlecticut. 32,3C6.P , f, DeIoW1lte•••_ ¥JO.3 l,liIil.fj 11sl. tlllnGb..	 ... 'iii;:ii" :-:IS:ii "2:200;~:ii "8;500."753:5"' "29):137:5' "i.:i~;263:0 :::::::::::: 3<1,~~. 8 M,sos. 7 "2i;iS9."3' 

6St,IU./l i6,.;o;.9 ..~,m.2 I,QOO.7 'C9,9W.S 1,101_8	 " ,. . ~~ :Ii:::: :. 5,;;;'~,!'32.S 3,1)77,313.7 " m,141.4 2,%0,226.3 ,. ,.	 .. 6th JodilIlll l>i5,~~ S 7m,w.a 1,50I,ml 8,115.2 m,m.7	 " .. 7th IndUum .. 2d Koo1.ucky. . l,f>21,~H .":.":~ii;~;.:~." :::~;~:i: 3,8:;jri~ ··..E~I ::::~;~:i: ":::~:;ii.:i: :'::::::U;6: f

Kelltud:". . .. 

6th Kentucky. . 478,P , _ ~,oI56.ll ,.	 . 7tllli:entueky... 2-l1.g	 5.'!,l47.0 .. 12·2	 131,MO. .'; =~~:':::. 2,700,00<8 ib:i'lii;iiiI:Ii·· ..37;i49.. fi' 13,f3,\,i'SS.8 81,IS(I.g ·"iit:m:8··'·.j~:iriil."i·:::::::::::::: - M&)·land ..•...... 4,195,754.0 g,2\ll',,~71.1 207,H(l.~ 3,3~,84J.7 103,62f!.11 ...... __ .. __ . .. 926.1 .	 Mt."""'hll:"tt•••.......
 \l66,~'O.4 2,ml,fl~1.r, a7,1@p 300,&90., 33;0',9.& IOI,2'~"'1l -jm;mT .. 

10,.~9S.fl ......! ......~:~. :::::::::::::: :·..····..····..2:.i2'1:4· 4,1~:~ i 1st Mi~OllTL..•.- ' 

r Mfr.'~~~%~~:~::::· . ···:i87:.iili."o	 ._..... 2O,1(1!',.3 ;~,bO<l.9 ~tlHlls!lourt ·......·i.ii:,j· •.. 372.428.8 8,020.2 " 5111 NIlI'I' 1""",· .. IG3,<J/i). 	 ·....ti-::ir.ir." i' ...:::: .:::: .·iii;.-iii:Ii·" "(ii,):i' J2.312.0 1st New York . 255.617.8­ ....,i2-i;524:r ·"32;"l31.1) l,2·!5,7&1.ll ·l2,0im.1 8Z<1.2 lO.lJ4.1 3-17',SI8.6 . ZdOlt'WY<>Tk._. 61O,m_.~ 3f),3'l5.~ l",Jf)S,; 12.>,JH.O 202,JJO.I' n;OJ2.{l 141hNilWY",k... .192,03&.8­ "i7j;.j~O: i/' ....i; H'IU 5.'14.&2~.' _ _ . • 

-	 21S'.NI"'"Yorlr .• 77,062.8 23,Q';ll..j 2.471.5
 ~tb.N Yo,t_
 \131,33,. \I' .•i;i-i:i;li6il: I . ..:~~~::~ "'i2;O:ii:i' I~;~~~ ~~:~ lstOhio . 1\12,373.4 1,121.0	 a,oo.llo , ,	 lot" Ohio .
 I~l.b. Ohio .
 "38<i:Ii' ::::::::::::' .. .. -3;,ii-i."o· :::::::::::: :::::.:: ::::: :::: ::::::: .. •. Y~:~. 'c. 

1;-:.\lIIl,~. II 

• 

6~i"~ . 

"':i;:i~ __ 

2,3'1T,6U.~

~-'

1,361.0 

4\4IS.7 

W. 7lll. 3 

5,211-1. i' .··:ii;~liO." U· 

f,!>'::.• 

'l:'..1,9i~.~

552,:23~"2

···Ii:i2i."i' ::::::: . "--- .. -. 4':I:i' 42lI.(I 

4ii'j' 17,()J7.\I . 

~,J{;S.7 ' ,IIi-i:O··· ..9;723.~

Zl, ~,,"9f.1 ~, ~a;, 142.2 

Orw~,,_ ... lst Pe"nsyi,:.iiJi,;···· . . .'!'" . 12f1IPllJm~Yh"JJlfj:::::::::::::::: 3, TC3. 215 :; 2ldPeu"."yh'mnla ' _H' . Bho<ler,lan<1... . ••........ 234,7('1; 2 

~~~rO!lIlIl. ::::::::::::.":::::::.":.:.... 089,19,) 

W""I \'l.i;j,jii· ' ' . Wl..con':" : . 

---. ·.. ·iiij:7G.i.:~-

Tolal.. , .. 
, 

\ 

REPORT OF CO'MMIssroN"En OF INTERNAL REVBN'tl'"e. iM II 'rAnLJi: S9.-'rAXABLE GALLONS OF EACH KIND OF DISTILLED SPIIlITS PRODUCED 

)'llOll1 MATERIALS OrnF,1!. 'l'HAN 'FRUIT, DEPOSITED IN DISTILLERY WARElIOUSEB 

OR ReldOV:f.D 'fO IlIl""'I'URlr;"U WARBtWUSJ,:S Dull'~cr }'(lOM ClbTlm" ROOMS OF 

DISTILLERIES, Y£AR EI'1DED JU1>E 30, }\)20, DY GOu.ECfION DISTIUCTS. 

Neul,."j or
 

DIst.l1rts.
 oolo~," Aggrepw. "",",. .\\ooMl. '"~ spirits. 

UiS.lLLI!R'( WARKUOU""'. , 37l.',r.'.'l. g' 4. .wl,1.6~.1 (,OS!,IlOS.Z 1.,t Cali/omia . 2l,Il6Ii.a 10,3l7,738.0 10,295,S72.7 lstlllinois._ . fi&l, 124. (} 5th lIlim';; -. -.­ 6M,IU.O "2;388;;,00:2' 5,M8,ll32.5 3,170,232,3 ~th Illinois .. 44,m.S liM,70&-5 ~1l.17".7 6th l11di~n~ . 4l,W1.• r.>,tg8..5 13, \1014 2,78.>,91>9.3 TI'.mo,~78.3

t~~i~~~L:::::: :21,493,58('.0 :::::::::::::... .... ......... -.. U,"-IJ,!lll}.7
 H,:.:Ill,~'I,l IIfur\"lan<l............•...•....
 2,17\),880.9 169.491.7 2,OJ(l,389. 2 IIIllsSa~twsetts....•...•.••... 1,898,410.7 ':16.1;707:7" 2.002,118.~

bt Now Vor'k. , 15 006.3 451,400.1 H2,~!'(I.8 14th "I->~"; yOlIl: •.• 1. 44,9~.g 886:413.1 u.~l, 337. 0 htOhio .. l,1lIS,S7S.1 3, ,:13, U~. 5 2,5:J.l,870. 4 lot Pennsylvania .. _•.•. '.' ­ ....... - :lli, 705. 2
 Z14,7115.2 fhj:iil.~:i· 6&1.195.1 ~:u~Ji':';.~I=~::·:::::::· .... fj;i;i;~:4· 110,700.4 208, 1~1. 0 • Wisoonsln ; .
 

C.'i,583,051.1
 7,Il:lI,3I>l.2 T~,918,617.3

Tom!.. __ "_'''1 ~~,7)5.21159,491.7 •

Remov"d to d ",l;lJrlng wll-l'tbonses .. .1 6,763,623.8 dirnct [rom Ji~t"rn rroIIl5 ""< ... ,A'I< ._ ... " I -,.--,­ • 000 100. n I 

GrnndICltaL 8O,6S2,Z4l.0 : 2:!1,1Il5.i I G+l,\I1C.~ I ••• .. ,~-.

..,"""'.• 1 _.- I -~<, ....,,3tl3.21

'fAllL!! 40.-'fAXADL"ti,.GALLO"'·S OP DUl"r\l.LED SPIRITS IN DI:ST!LLERY AND GENERAL
 

BO;<lDEll \\'AREHOUS'l:B A'I' BEOIN"l;<10"'AND E'fD OF YEARS Er>D£D JUNE 30, 1919
 

AKD l[120, Pn.ODUCED, ENTEDED INTO, AND REMOVED FROM: SUCH: WARF.HOUSEB
 

DunlNo BUCll PEI\IOllS. Ar>D 1NCI\!:ABB Oll DECREABE IN" EACH CLABB OF TBANS­


AC'T[ONS. 

Increas" (+) 1~I9 -1~20 ;ita-tus 01 qJ""tities. 01" dcerca.oo (-l_

72,:>58.151.1 _ ElIl,WI,lB.4 1;~, 11:,9, 2M. t In ..-a-r"hou,m at Ihe begInning oftha yc~r.. ....... ­ 80,682;241.0 _ l8, 2m, 871. ~l

Produ~cd dUling I.he vaar ............ -... .....
 ~".1I70,1I&3

6,022,921. 3 + 2,012,8&1.5 R""el\"cd ln~ 4,010,036.7 gClIerafhOnded w!Ilehoci:ic,... ,.. 

{ 104. S-.<l4, 900. 7 ~,;I,II45,~I'.; nll,1)(,3.'J1:1. l ........ .....
 + 2,012,88(.6 

(;1),(\24,03&0 

1'ote.l. ................. ' ....
 

2t,9M,lJ25.3 44,670,513.6 Withdrawn IlX paid...... __ ...... -....... . ...
 1,769,M()8.11 _ 13,203,67&1 H.9Tj,5H.~

2,523,~~t.5 Withdrawn tax paid fOf bottl[ng in bOl\(I ... ,. -- ....­ _ 10,~91,6,;4.6

Allo" 13,OI5,176.l .. l'dll.'l"JQ.ji';c............ -.....................
 Withdrawn [or 1Clentificpurp",,,,, anol for tlle use of tho _ 10,9'15,683.3 11, ~, I\8G. 876,003.0 UniLedSI,ales.......... --. -...................
 I, "17. 7 + 1,517.7 ..... -.,Vithdmwn lor u,e ofloreign lega~ions.. .... 1;~7s:00;-,:9· 2.19,295. 3 _ 1,718,770. 8 Lost ~ycMU<y,etc .. . ..... t{;.'-'l'l,.v9,1 :cl '121, ~1lO.. + 17.082,001.7 W"hdrnwn [0, c~t'.l<t............
 _ 23,002,166. 7 

W]Lllarawn ''<l,3'l'l,308.0 lor d"""~\lmtltll"" ..... .... 36;r~,.~~~ + 21,011'.8 .... ­ 187, OJ6. 6 ReIllo<,ed to ma\l\lra.cturin~wa-r(~lou'..'· .. ~,716, 039. 0 7, ~3.1, 401. + 3,717,362.~ ..... Romo"ed to uth"r w""'hou""'_ .......... -­ 53,406,552.1 _ 18,951,500, 0 .... 72,358,1.\1, I ~n ",archons,,",,~ the end of!he yoar. . .... ,-­

{+ 2O;821,900.~ .........
 2~1,9-l:;,4l9.5 \ 1'i9.0f>3,3I:1.4 _123,704,00G. 5 To~a-l. ...... ... 

i 

'REPORT OF COMMISSIONER Oll' INTERNAL REVENUE. 137 

TADLE 41.:.....TAXAJ\LE GALLON!! OF DI!>fJLl.F.D SPIJlITS WrrrrnRAWN FROM DIElTlLLJ;;RI 

AND GENF.RAL BORDED WAREHOUSES, l""CLUf>IKG- 'I'H& QUAKrlTY RE~fDVED I'ROll! 

Cl:i'n:IlN ROOMS or Ths:rILL£IlIES FOil DBNA:rURA:r10", YEAR END£D JUNE 30, 

19~0, A"n Y.l:AJ\~ ANn SBA6m,-s 0~ 1'1I0DUC:rIOI,. ' 

y""., alld ""a«1"S o[p,odu~d()l].

WI-SEring }aIL .. J912_Spr;ng. 

FaiL ..... 11113_Spring.... . .. __ ...•. 

!'alt. ..' 

1~14-f,J;,'ii~~_.. 1915---Spring.. _ loal!. .. 19Ir,...--..~rrlng . 

F~ll.. ". 

l~l·-~~'iln~:::.

lOIS w.:'i:'.'~:':'

ma-~~jl,.,g:·

W2:l---Sprlng.... 

Total 

'l'ABLE 42.-'J'AXADLE GALLQ"S OF RACH KIKD OF SPIRITS Wl'rllDIU.WK }'J\OM DIS. 

T1LL\';llY W AJ'.IlHOUAEs FOil TIU.NS}'Eil TO Gln'EIlAL BORDED WAll.l:HOUf'3£6. YEAR 

ENDED JU)H: 30, l\J~O, BY COT,r,EC'J'I'JN DTSTmC:rS. • 

Ill:ltrlcts. ' Gin. Alcohol. ~I or 

N."~ cologne Aggregate. spirits. 

I,t.:'litornia _ _..... . 2M,I~8.7 :.'OO'2CLJ.21 ~5-i,<Ioj~.D

1'lII\lnois...... 2,1, !J75. 9 8S, 400. I 128, 25.1. 0 27, O£ll..[o 53-4,82t.5 

8tb.J\tlnols........ ... 28,37IUI 925 2 23,356.11 4,M5.5 57,21~.1I 6thlndiana.............. 121 ~~'O.7 27,831).0 13,~75.6 3t,1Q2.2 IOO,m.~

~\hK""luo!l;y........ 2,7;\1,05-1.5 t7.8 12,813.2 2,771,715.5 

itb.Kentucl<y................ ~,ll(,5.;j 4,$5.3 

rhKentucl<y................ 04,9~71 [......... 51,9,';7.1 

"'n1'ia.na....................... ....... . 189,661.0 286,092.6 Ht,7M.6 

Marj'laud_ 269,9693 . 1459 287,51:4.6 5S7,7()().8 3d M"''''ach"s"tts............ .... ..... 6,'!81.0 45.7 5,501.2............ 1l,6t1.9 

~~~ll~~'"::'Y~,:k::::::~:::_"" "",835 S..::.. :.::... '379:i-' '::::'::':::1'::::::::::: jlf,'flt:~ 2h;tNewYork............ . _ 2,147.6 2,H7.5
 

28th New York........ 148.5 _.. HR.5
 

lst<)hlo :::. 127,U51.!l 22,057.7............ 5,210.7 154,320.3
 

~:g~f~j~~~~~~~~~~:~~~ ~~~i~n :~~~~~~~~~:~ ~~~~~~~~~~~~I~~~~~~~~~~~~ ~~~~~~~~~~:~ ~J~H
 Total ~,1;Z,6ilO.1 6,:;28.6 1~,398.5 902,101.0 559,397.35,772,""J,.'\.7 

'J'ADLE 43.-'J'AXABLF. GALLOK~ Oli' WHfSKY TRAN~F:EHRED, 'J'AX PAID, '1'0 110TrLIl'G 

WAREIJOUSES FOJ\ BOTrL1~'G IN BONll, YEAR ENDED JU;<IB ;~O, 1920, liT COLIo.I:CTION 

DIB'I'J\I<::'IS. 

-- DIHricts. I Taxa1>le gallons. II Disj,rlots. I Taxa!>l. ~.lIon..:

l,t Iliinol.'l.. 1~,",J(\6.2 htQhio -- . 00,1,,",.8 8th l'lillol~.·.. G(;,ln8_~ Is t l'.""syll·noi•.••..... 2,JV.\. 6~h hdiana . 17,OOO.f, l~lh 1'""",,,1,,,,,,;<> .. 2,0'.;\1. U R:e"t.u~kJ"'"'' . ~,~;'(I.Q 2:3;d l'enns:flywa .. 52.:i,~7.3 105, 27ti. 7 v,e'tVlrgm:a ....•.... :~:OUti.:·. I,Ul'2.2 : 2,7%.7 ~.~"o'''York. I~, ;9"2.2 T~~aL 1, ?J~, Ms. '1 
J:< .'" _~ 5 K~P;l,...~"~$"~~."'JsjiE~

? ~~~~~~~~~%~~~~~~ ",I, .. ~OQ~·O~~"O-~C_~~~

: F, . §~:J~:J ~~: ~~~~~~ """: -,,"'00.>0"> 

>

l .JD .t> .!'"' if"." .~ !'" 

J ~?~ ~~ffi~ ~?F~~ ~Ft~~

~~~~~~~~~~~~~t~~~~~~~~~~~~~ -<-<~~O~~Q~~_~<n"''''~''Q~~~~'''~~O~

{ 

~-------~~----_.~ ---­
__ 

REPORT 0]' COMMISSIORER 01<" ll\'T-"RNIlL IU'V!:NU~. 140 REPORT OF COMMISSIONER OF lNTt;l:l.,NAL REVENUE. 141

TABLE 40.-DRAWDACK OF INTI;RN.U~REVEN1!E TA"ES ALLOWED ON 

'Neutr~lor

eol~" I Aggregllte. 

"pint" 

J(>:ported 1.<)­ Whi'k,', Rum. Gin. Alooho],

J72,9U.61 

TABLE 48.-TAJ>-I.lILE GALLONS 0" EACH KIND OF DHITILLED SPIRlT8 WTJ'H.DRAWN DrSl'ILLl;D SPII\lTS, 

PltQllI D[>lTILLLfI-¥ ANn GENERAL n<JNDF:D WAnE;t1QUS~" FOIl. E~PU.flTATION,
 

Yl:All. EKDED JU-KIl 30, 1920, ny Cou!:TTl.n,!\ '1'0 'VmcH E:X:PORTEf),
 

Pori... C:aims. 

Baltifllore................. _
 B"'l~n ...... HWhlc , " Chat(anoo~a..... _ 

-- - - - ...... ,

" 

AfriClI -.... 1 2~1.1 - 1 1 11,000:6 2(),),2'>J.3 " Cillca~._. _. ..............
 , .h.lbanb.. , '...... __ __ . 6.i,30;.9 ~1,~lI.Z 117,219.1 alen .nd.... , Au,traliu.... 

Argcnlma. 3,12.1 ,_, __ ... ~g,~_j _ .... 4~,lOl.5 De~ ~!Jin~~. .... 145 '3%..4 .... ~1,4~~ 2,-146.5 M,:J21l..5 Detroit.. ALISt<,~. --.. ••. - ••••..• __ __' •. __ ' ..••.•• _.... 2&;.451.7 ........... 2115,4.';1.7
 New GrICnIi~.. __ .. ,.... r , BahanmIslantls........ 470 281.9 2,729.8 255,1;17.6 4~,~(,L.·1 . . :170,:\11.0 

BelgiuM .. _ _ ' ::... 1,1H,lJ4.3 B6:l,ou>.O 1,1'lJ7,203.~ Rrtmud~........ tm lH),Z 381.3 6~~.~ 274.; . llO,j41., 

Jlra'il.. . .. - ':)3L8 -- - '.... . · .11 _. :>J1.8 

EXPODTEll YEAR E:'VI;V JlJ:-I'E .90, VI]D, ny PtJIlT:l. 

_~1ll0Ilnl "I dr J'Olt.. ..wback. 

~7,rMU2 NcwYcrk__ " .. ), 7116. 6i I)RtI"'l~llllll:.. ' .......
 19.H Phil4d~1pl""_, .. __ ...... If,8-17, n St. A.hans_ ....... ,...
 580.70 St I.OlJ1S.. _.........
 

i:':1."JJ I~~~1JI~:~~~'~~:~: .... __ .........
 ~1,815.25

4,L 58 'ru(aL . _.........
 

Mllounld Clai <liS . d.ra...'bac1:. 

',=, ~,;OI,~l.~i6

5:l.2l :J3, .. ~, II

"lJ 

" 

337.51 

S,S,8 :tl 

1,1o'l1l. .8 " ((l,j.5:l " J,745 1'<40, Ii(;(I ,)'l 

TADI.Ie 5O.-SI'I11IT~ HECTHaw, YEAR ENDED JUK~ 30, 1!l20,DY COLLEC'I'ION DISTRIL'I'B. 

Clulla., .. _.. H 1,0.~ 79,0:,2.4 QIl3.9 &:6.4 57,8,-L5 LS7,177., 

Golomloln.... __ ..'....... . " 1'9.4 ..••........• &l.l 

()a~a'la __ .. _._ _ 13.\3~2., 32,~.2 1,;;01.6 1J28,';fl.8 10,9¥!-7 1,11)S,~1~-2

Co,ta['lra __ .. . ....•............j..... (1,4(6.[ .•••••••.••• _ 41,'ti.'i-l
 ... b~ilrk:::.-····.::::· 3~N~~ 745 i l&l'r~j "'1136;367:;';1":'24;0:5:2' l,~~;;~~:~ Ecuador_ . ..... '..... •• ...•. r. 85.2............. 81\.2
 EI;1,tt..... .. "'. . 1,072, j'(/"". I 1~,&7. g l,f066,.MUl
 

F.ngaod_ ". 87'd,287.9 .....•..... 14,901.3 21,I'M.4 10,",H.8 020,168.1
 

~~"at:'aj.i:::::::··· :::: ....~~:~.~. ::::::::::: :::::::: .....~1,-IOO.6 ·&;······i~:o Q70,"IU 

~[il~~:~:::::::~:~~~::-:::::~~:;:~~: :~~;~~~~~~~ :::::~~~~: "'~"~f~T ::::~~~~~:~: l'6~:tUj HoU..nd __ ,?_,~.~ 5,().l(I,SiIJ.4 565,416.1 5,GI8,5.';8.0
 H""dur~~ - ':'" 1,U8-2 I '. ;lJ2.2 19,7I11.() ~1,n".4

j~J~~::::.:: .._.. ,.::::: -::::::-.: ::::::.::: ::::::::::: 35:~j :::::::::.... J'J~~:~ Ireland................... 230822.8.......... 163.2...... .... 51,2S9.7 Zs::,275.~
 

Distrid~. lIallons. lJis;,Jcl.s. GaiIOllS. 

lst Ca~furJljll... Oonn~'(lcllt,.

Dcl"war~._

1st Ill, ~o;., . K~Jltun,-_

LOni'bnu . Ma,;.'!adlllSetta_ .. 1st Mi'higllll . Minn"'ota .. , __ .. l'c}li<\Quri ..... ~l-hf-i'w,rCI'S"Y·

4, '0 i. I 32)3D'l.9 

I ;(ll 0 ):<OO~: 7 

l',::J9. 1 -14,030.2 

1(14, '99. 

73.0 ~,J2H

J,J,U-d 

",US:·).I 

TolaL 

l,t N"",YorL ~tl N~w York. ~lst,~owYork.

2BLb NI'''' Yu,-\; ..... 

J2th J'~nusj'1I·3nia

2:.k1 I'.'''LL"yhluL;U. Rhodo Island_ 

WJsroon"in_. 

lO,l14.( 

21;12,350.6 

l,3-IO.2

10,742, 

4,J6l.0 

1Il,41K 7 10,791.] ~2lJ. 6 

5'.l),il22.2 

Itnly.... . :... . 4,1>."16,235.; l6,47;"7 4,s.\2,711.2 

Jamal<a...... 371.3 .•..•..••. , .•.•...•... ...•......... 371.J
 TABLE 'H-SJ'lllITd RE<,;TH'IEU, YEA" E~I'ElP JUNE ,10, 1(120, DY STATE",. 

~~~:~::::::::.::::. ..... .~~'.~: ..:. :::::::.::: :::........ 2'r61~ ::::::::::::: 2(l,~~g
 Korea......... 39.8 .••.••.•....•.••.....••.•.......__ BO.k
 

Mallll-...... ......• .••........ ...•....... 00,00,4............. m,Os:?f
 Mexi~o.................. 2(]'; ;56.4 ~7.0 3,I60:fj :M6.8 l,mO 213,930.8
 S,al~",. r (iall"llS. I .' .~la(.". (J:Llltn:;. 

~I~~~g~······· :······ :::::::::: ::::::::::: ::::::::::: 3~:1~~.~ ::::::::::::: 3~;i~~.~ Ne Cauromia.. _......... 4,~~7.11 }fi"'olfJ.... _ ll.l','lOO.P
 ..1l:>.m<lland... J,1Ol2.7........... 6,,40.1 __. B,062.B
 N~wZ.sland.. ~~i.lJ _...... ..•.....••. ~,~.7 ~d,994.5 :;1,l,;o:.2
 U>JlIl.,ti~-ut... n,JclS.1 New:,·fl;<Jy. 8,'Y.1.1

Nicsrsgus..... Delaware __ 1,.'.(IJ.l-i New York__ __ __ 22'J,.>48.3 1,392,3 ..••.••.... •...•. ._ ...•..... __ 1,392_6 Illinois_ _._ .. __ _._ 51;,868.7 I'enmyh'ani".. _.......... 52,779.7
 N'orws-i!:...... ..•..••.••. 1I9,1l61_1 7,000.4 127,459.;; Kentucky _ ._ _... [,,119.1 Rhode hlan<i_ ..... I/),7~L3 ~':i:':~~':: _::'::. -- -'::J?~.T .:::::::::: .··..iii..i· ~,~~:~. :::::::.::::. 'g'~1. I.ouioinnB.._....... 4-1,t'.'O.2 WI>l'JlIl~l". ~'Ill.U }l""""<lIWO~/;< .•..._... ...••.. 10",,;00.3 Van.~'i\,~()anaIZom..... ._ _...... 1~,039.5 ......• 1~,Q39,5
 

Peru __ 75.~ _., ' ••••. 7.~.2
 lliohignn._ .. _.. ...... no 1'0(aL ....... __ .... __ ..... 590,~.2 Mlnneoota..... 1.12J,4 

~~lt~li~:- :: ::.. a,7~:~ :::::.::::: ::::::::::: :::::::: ::::::: :: :::::.::::: 3, 7~:

h~'is':r'~:::: ···· ::::::::: ::::: ::::: ::::::::::: 6,::~ ::::::::::::: 6,;,g:~ SIIDt-oDorningo.. . _ "... •••.. 1,4,,1.0 187.2 •.••...••.. 1,()-I().2

Sootlond. .~?!l,rm_~ 4,322.7 61,,,95.0 1,215.6 Wi, Oil.} • 

!~Jti~;~ri~*:::::::::::. "'~~J :::::'::::: :::::~~: :::::~~::~~:: ::::::::::;:: 1~li:i

.i~J~~I~~:::::::·::::::· 1'~~:8 ::::::::::: ::::::::::: .....~;j1~:.~. ::::::::::::: 7~;m:i Syri" _........ 200.8 __ _ 2:l,OS7.tl 17,1-10.2 40,039.<1
 

TllhitL __ .•..... 36.1 __ .....•...•. 197.~ •........ 23'l.~
 

Turk'y : __ 19,181.4 .••...•••.. 3,538,887.3 131,6~.2 ~,(j9Q,347.~

~~~:;,i;a''''':__ ""::::. 2'i~:~ .:::::::::: :.::::::::: :::::::::::.::: ::::::::::::: :'~Lg WeatIndies._ ..... ,. __ .... •........... ••......•. ..•..•..... 1,032.0............. 1,0:12.0
 

Forr1m{lortnotstatetL .•• 2M G5\l6 12,630.2 23,.>:15.2 3,724,6&>.9 30,533-0 ~,IH2,OJ7.\I
 

WltM,aWll I,,, ,,,.dSll ' .
 

T!~~~li':"_' __ .::::::::::. 7OJ,:J:r.:::::::::: ::::::::::....:::::::::::: ::::::::::::: 7lXi,~;: In 5t"m~e warehO.llie I,,,
 e"portJulle30,1~20.... &17,330.3 3,101.9 2,61-8.1 ..._ ..... _ .... .... 813,090 6
 

T"taJ. ~,4::;,3'4,6! '"~,J7~.O ~,4,3S.'.\I '~,315,4~2.1i 1,fj/)';,,66<j.~ 3,l,n:;,:;(;.~

1 I'~','lu;;jvo or alcohol ""lthdu",, Jrom jnUll,lr!al alcohol llonderl ",.,ehoO],o" lor eXllOrl <iur~ May
 antl lUll", lU:!O Hoo Tat,j~ 67.
 

'" 7">:". ,..,.."".. -' ,0' ,: '7.':n;;,;.- ,.~~.">-, ",.,." ','-,~

'iMeear.zf:iw'tmiiuw· 'tla:;t,."'He" j.Qitk \00<II....:...." .......... ","' .~, ,~. ,..~
 
- ------- ----- -

• 

• 

l~~'''-L 8 . . . ~.

c .:: -

0' 

, "' . ~: : : . : 

&i I ; : : : : : i: : "

; ; ; ; ,; ,,; , . : . : : : =-'; .. on: 

::=m ; 

~l ~~~~ <1>' -l_«>; 
.'".8iJg _~ _~.;;_~.8 ¥~J.18 _!i_sl~

~~~~~~~~~~~~~~~~~ 'O<>"'~'_' "'''' C""''''''-0'''''' '" 

~~ : "'. . ~:\ . 

!i' .•r . . .. 

Ii ~.~. ~·'"I'.'i-':" --'-:eN' 

,0 

-

I
 

r
 

,

, 

;." •

" 

•

" .-0 ~'.O_""." ..... _ 

~~~~~~?:l~

"--'"'''''''''''' 

!'> -"': 

!i~§,

:"00"': 

" 

.~

< 

F ~.'" ~"':"_~,..._;::.,,,.!:5."'J':.tl_:c_~

~~~~~~~~=~S~~~~ cl~~~~ .... ;""'''''~''':~O«~

. --:C-I 

.~ J. 

-" 
•• 

• 

< 

t.~: _~.~~Ji : .~.• ~!l.e" ",",0: "''''''''0-'' 

.::;.~ .<;1.:-.!:l.ts.!:.1JiJjJ~."" .lft.ll'..,"9 

~fi~~~;g~~~§~~f~~

"';." ... ;"'''';..;..~:,';..<,.;,.;...:..'''

o 0 0 

:~~~~~~~~~~~~9~9

~e:~8~§~§~~!! ~~:;8

"'''' ... "'..... '" "' ....,,"~"'-""

-' 

.§ 

If 

~I~ • • 

33 

• 

~~~~~~~~~~~~~~~ ... _000'"","'""'0"''"_·., ........ 

c.
 

J

O· 

S

• 

e~IIl Z
 ~z
 0:;: " 

• 7. 

., 

,

Z

"

• S'~" > • 0 


 


 

", :0 < 

" 0 

Z" > • ,

0> q
 ':d ''':
 .0 

me>

> • -"

co 

"" 

z ..

.._-', S &.:~-'

•

• 

> 

I 

I, 

•, 

• 

,,: 

~~! ~: .~.,..' 0: 

ii.... ~: ;"0=; 0.; 

.'" : ~"' .... -",,,,. oo<"Q: 

"" ..,: 

~~~i '" ';";': 

..:e::: ' ..< 

-.. 

,"'. ,.....:8 J" 

.,Si~~... ~d~g;;::;Is~i!~ !l§~:: ... _:i 

"~~~~~~~~~~~~~~~~~~*~~ .~~wo~oO... ~~~w~.~~~ ... "'.O~

,. 

o 

.-!!' 

~~rz : "''''''' 

: J~: w· 

~i ~i ~:

.' 

~.

.. 

• < 

"': 

'"': . -" 

~: : ~:': ...; "': 

J;l 

?'i E "I • o " 

•
 
- --

•
 

TAIll,ll 57._I:<TOXIGATING J,IQUORB Dr POSSEBsro~ JA~. 17, lOZO, M, RE;onTED l~ COll1PLI.~,:sn: WITII fiLu. :13, TITLJ:: E. r\ATtONAI, 

PROTIIIJjTTQN :\CT, llY l;ilLLllQTIO:' DIB'l'}lICTll, 

Alahama .. .Ariwna _ .\rl<amas. __ ls~Calirorni~.

~th California. 

Colora,j,) ... 

Con"ooti<ut .. 

D.J.wn'" 

}-IOflrh __ 

G.or~;". _ 

1hw"h. 

lrl~ho . 

1St Illinois..... 8lh 1Il1nois.••. 

Indiana 

Iowa. 

](ans,,' ..... Kentucky .. Lo,,;silUla 

Main~ .... ~laf}·llln(L_._._

~f..<~~ohu:;"tr:, . 1st }JhllolJ:lln.. 4th MiebiDJl· Milm",~t"._

Missl>l'ippi, 

1st Mi"Ollf'­ &th M;~".mi

Mont:los __ 

N.lJr"gkll. 

~~"",da__ 

Di~<rlrt.s.

.. " ::::1 

9~

" ~lf,

Z"l 

,% 

jJj

]:;, 

0> " 79 

'" " iii2 '" 210 

6~2

562 

'" (r,;

,,'.. 

00 

~SJ 4m 

395 

'M 

'"' '"' " '" ,eo 

'" 

"

, 

" 'I 

"

, 

.....f.' 

"

, 

, 

': 1 ' . .. i~' .. -

" , 

,

, 

" 

, 

I'J 

,

, 

'"

,

,

,

• 

"Kat holding p~nnit'.

... "1 :::::::::::.. :.. " ,~

'" ro, 

jd' '502' 

,eo ~" " ~15 , .112 

"' 716, ,

, ,

, ,

, 

ll" 1,237 

" 1 

~~ '" "" ,~ '" , ,

, 

, 

J ,00., 

Nwo lfampshiJ'('... 1st N",v Jerst',. .. _•. ~(Il New J,'TS':'·.· No'" Mexico..-. ];( New York.: . 

2IlSewYork.. Htl> XOlvYork 21st New York 2Sth New York Nortll (',nrolirnl . North Dakol0.· 

1st Ohio..... lOll! Ohio.. lith Ohio... lilth Ohio 

gklahoma: _. 

ls1;"f':n'";''';;ni:i::. 12th I·e",,,dvllola. 

23d I'enn<<"Ivania••. Rhooo 1'1,;'1<1 ..•.. iiOlllhC"rolina 

So"th 1)a"j(;l. : - . 

Ten",·"".,. b"''''s",. tah .... ~;;',ti~:.:::: . ".oshin~on . W<)StVirh~nlo .. Wiscon,ln

Wyoming .. ···· 

Tmol 

~w

J. ~,~

~.2U

2,100 " 3,rn.~

2,423 

],.17:) 

2,6n 

m 

'00 

,~

l,003 

1,61~ '" 

74B 

395

1.273 '.'"


4,397 

,~"' m 

8:>; 

,3W 

151 

'ill 

is'.

s;.

1m 

3,691 

"
 77,711 

,-' .- -- -'-- --- --- - - ­
••• 

•• 

•• 

• 

TABLE 57.-IKTOXIC.\.T1NO LtQUO!l.~ 1~ POSSESSION JAN. 17, 1920, 1.8 REPORTF.P 1.'1 GOMPllAt<.:CL WlTU SEC. 33, TITl,!> J.I, I\'ATIONAL 

I'ROlllIlITJ()~ Aar, BY COLLECTION DI!!TRIC'Ts-GonLinued. 

KlndJ and qua1ll,I;M of Ii'l"llT. 

WiD"', liqueurs, cordials, "n,1 ~jmll"t ~olnP<'Unoj"

Districts. IlI.UlIl'd 

splrl1.5lLll Tow! }rore than }!"'" than 

such (proof I:l'ls.). 14% "'less 14%. not 21%,nul. (proofgnh.). more than mare IbAn (,~iD. gals.). 21% :14''; (wine gals.). (wine 11"1.<;.). 

"'Iob3."", .............. ~,3;r,.2 ,.
 6,~~ 5. ,- Sll3. I Ari1<lDll .. ---.........
 .........._.....
 ._---.......
 l,t CaliJnmi._ ---............
 C1h Calilorni!..
 

Cillot!odo. ,.•..•• __ •
 Cmm""t;C\lI..•••••••
 D~w~,c

Florida.. ._............
 · Georg"'_ ••• , Ha,.-Bii..... 

, Idaho __ ....
 1st Illinai•. __ .
 

SIlo Illinois..
 

· Indi..na.
 lown.....
 Km=.. -- -- .........
 KenhlCk)
 

Louisinna.
 

Maine....
 Maryland ... _.
 

MllSSllchusetts
 

· 1st MichiJl8ll_ . ........... 4th Michigan. ~Ilnn.,ot... 

,Missl~lil'Pi.... · 1st ~lissollri..

· 6th MI!souri.. Montana ... _ -............. · Nebraska.••. ..............
 - Nevada.•... ....... - .'
 

40~ i 

r.,1.',7.0 

110, rill. 0 2O,4l~O

9,095. 9 10,31~.3

1,2I~.6

r,,~10. 4 

3\I,.~no

L,]i\'~. 0 .2,~l(I.;

27~, 7:1,. 6 

31, ~:Il. 7 

49,M~.4

1~,1'{K1.3

'.OOO.S· 1~7;241l.4

In,o;n.~

,j,,'<"l,5 

~I,~~ .. lIi),S!I~.{)

M, 17'1.~

W.1"11.7 

-10,:IIU.6 

:\,91~.a

7[.,.~ul. 8 21.9~.d

a, ;G7. ° 

1O,!lOg, 3 

150.8 

.i;Iii:i.·~

1:.3.3 

H.2 

82.3 

"'~ro:8' 41G.l 

32.0 

~.O

100.1 

In-J.4 

1:1,8 

151.0, 

771,0 

" 

~7.3

92.2 

413.2 

~"

S,:Q7.0 

111,SoH. S :lll,601.3 

9, ;10.1 

J9,3'O;.6 

1,215. 6 6,475. 3 

39,577.0 

1,3&.>.6 

2,220.7 

276,732.4 

21,:l53.8 

4(1,0-l0.4. 

18,621\.8 

7,010.8 

157,346.5 

JI,D-jg.7 

4,002.3 

31'~'O.5

10l,r>1I3.0 

~8,2'l7.5

10,255. , 

(0,402.7 

3,010.0 

;0,9201.0 

~5, ~24. 0 

~,767.9

10,S08.3 

15Il,8 

1So .. ~6, (Itt!. .. 1,6IlG, &

00.' 2,425.5 

6;2.2 

44.8 

73.6 

961.0 

604.5 

72,54& 8 4,220.9 

3,688.4 

231.4 

45.7 4,123.7 

5,g16,8' 

2,080.3 

2,03;.0 

36,822.8 

1,230.1 !l12.1 

8,815.2 

.900.7 

11,389.9 

2,35..\.0' 

'.0 

30)2. 3 

'.0 

...
 

., 5, 'i3O. 8 7,75;.9 

m.~

1,017. L ""~;..
2 30". I J2-:>.5 

7~.2

115,_. I 4,82ll.3 

1,5-12. I 1,06~. 2 . (\3.4 

2,003. r, 

3, 13~.~

763. 8,619.6
 

48,0~~. 4
 

40,26~.~
 

7r>9. ;
 12, IH. 
 

IlI.5
 10,5lJ.2
 

.,~m.4

., 

7.5 

~1l.8

........... .......... ."0:iI" ........M:.i.
 ~g. 0 ',"&i:S' . if,_'~' 103. B AA.'i.3 61,R11.2

135.\ ., ,., r..... 4 9,m.i 

'.0 13. B 37\!.7 is§:6' ~, .'ij:i' 647.5 4, ~l5. 2 4;.7 4~2. 3 J,3~.3 " US.7 ~., ~OO. 5 "":2' ,. ...

,.. 1,091. 7 

., 

15.0 M2.7 .. i;i,oo'~' 1~.2 ';:ioo:~ I~~H2.5

12-1, ,. 2J,I72.0 9,301. j; 4i: 7ll. 3 iK3 2~ 0 

\I<I~.8

.0 11;.2 5,350.8 

24.0 1,337. ° 1.1l 110, I 10;.0 'i:s' 107.3 G, ~IG.3

70·2 ~. 7 . 23.5 0,I(;S.6 

, 

,. 

'0 

i S.4 'I. .0 2, R1i7.0 62, I 36.1 10.4 10,774.3 

3,2(\4.1 IM,~ 13.1 451. I 8~, 781). 0 2~,2 44.5 ~1,M3.4

2,7H.I ............ 110. ; ~,7~9. 6
 14.5 10. " G 31l{1.S 21,4t3.3 ., ........ ...... 1,1Og,9
 

81.5 ·.j~T ............ 'S3X 2'2, Ian, I
 ;(\5. 4 ............ "'.0 10, l"lG, 0
 ,., '" ,. n .... .... JOO, ····io·C: . .••.. 1. '0 

0

•

8 

0 

"
 0 

0 

m" 

m 

0

• 

" 

"
 

0"
 

,
 

"

•
 8 

Z 

c

•

"-. 

c

q 

,, ,.. ~2. , 8, II\.l. 7 74.3 17,,0 N..... n"mp<him. 6,114.3 • itii:2" 205.8 .. 15.... 2 If,,IlV.U 1st N~... J.,....y. ~,lIM.2 41l-l.!l 6,5-l~ % ll,all. % 3'm:~ 105.2 l!!I, 5.l1l 4 Sib Xc", Je:s.y UO,lm.3 la1,3 l-II,lQ-l.6 19,&90.8 'a:o' -'io' 02.2 X",..lll.:doo I,O~O 19. .... 1,1l.'l2. ° 6;. ° ."iiii:g' H.9 9l9.5 (,(1,6.51.1 lstl'..... Yo'I:. 1',52'l. I ·.i;7.i:iT '2'2, 2l\;. 2 47,00;.8 12;200.4

1,001.4 SIS. 5 lI'J5,8\l2. ,"

6 7,422.9 74S,<XIO.H M l'ew York 3.11,:m.9 1,410.1 332,617.0 321,71:"2 108,lt9.~

2(,,134. I 6,6S6- 6 11.0 275.8 11,067. R 153.3 3, I,ll- 6 

., 

Hth 25,9~.B M' l'ew york.... 81~. 7 72.~ 1211. 6 13,7'2'2.0 2lrt .. 1:;,700.9 J2,6I~.0 00' l':ew York. ~,~~" "'.,.., 10'2.0' 1,410.1 ~1,212.3

.., 5O,OOI.t 370. I M,2"'a.5 12,M'.3 JO,1l1.4 14.3 28th New York_ . 33.S ~., ., 00.' · Nortb Carolirul . ~,('(.3. r, ~,1l53.5

1,902. ; ... l'ofth Dakotll . l,llDt.2 ., "2." j' 0,J51.5 :r.l,m.~ 2!1,6t,o.9 3,001. Q 2,140.5 ~2. 9 lst Obio... >0.' ,. ..j.T ~. , 2'12. B " ,.. l~. 0

u 

;,00';' 0 ;,100.6 208, s 2i.4 lotbObio .. 190.0 ,. , 13, 7~]' 14,(1(111.0 14,001.2 7&-,.0 '12, '~il, 4 lItb Ohio.. 1,602. 7 R, TIr,. 7 3',OU.O 

., 

10.9 3',02;;. 705- 7 6,327.3 ~3. 5 " 6,1111,,9

18th Ohlo_. ,. • OklaboTlla_._ . G,II1I.9 4.~.9

,.. J,6:16. 

. __ ..... 7 33.3

4.5 I, 7O;i. .. °

, ... ·····~7;ijio· ...iiX 7" .. 'i,gs:~' 15,013.3 --'70, SiG. 0 'i;~:2' ll9,9 ~,425.3 1lII,~~~ ~if,:~';';i,·;m.ii:: . Wl,"lO.t 1l,4(6.~

. 12th Penn~yh-",:,in.. 32,M2.8 8,~n.9 ~2. G 5.'1 1!'2.7 33,~O7.4 175.4 2,2\\8.4 

m ... 7;i.~:;j' •. 3 23, r. 78, 7AA. 2ld Pennsyh'ama... 12:l,1lO'" 0 .• 124,13".7 ~1\,9~1.4 28,547.5 602.0 82.2 11. 2 2,4J~:~ S, 700. 2 RhodeIsland i I.~ 24(;.5 7,37&0 &6a. I 7,100.7 .. .., ,.. .., Soulh carolina. . . 1l:71O:Q 13.2 11,733.1 B.O ~, .is: j' ,.. Inl.5 South Dakota 1,317,3 1,317.3 O~. r. .. H.G 111. ~SI. 4 Tennessee.. __ . ":!,Oll.n .'i~o: i' 34,225.1 4n7 16,093.2 ... .: 2" 147.1 J,~74.n 17,214.1 1,002.2 673. 9 46.2
 

Utah.. .
 Texas . 17,2'-'2.0 12. 1 5,1l\l4.7 1. S 5,090.2 , 0 .....;:iI­ 20,t72.1 '0

2,461.9 Vermont 2,437.7 2,,2 ':io;Olii:;.· 75.8 ... ········iT •.. ··.1.1 257. I ~,10~. 7 Virginia . 18,458.0 M

~.,

18,482,5 ~'7. 6 1,4~i1 51.7 3~2. { Washln~ton _ 22,OI3.~ 22,000.7 227.3 U

., ............
 61!l 2 WestVlrginin 4,001,. G 4~. 8 ., IH, 4 lti7.5

LO,'>.!g, 2 15, l~O. 1 ®., ··8."b· .2ii:ti' 45,312.3 20,437.0 M.' 'bJ,~O~. WI,eonstn.. ., "" M. , ~I\, WyOming. 2,530.4 2,&10.1 11.5 115.0 ...........
 "" 6lJa,3ll5.5 15,418.0 4,561.2 331,611.7 39,31118 1,7-IP,li4.3 2,~18,7J7.2 14,2B-1.0 2,tn,021.1 7Sol, WI. I 

-
--------

C 

# . =---.... 

"': 

j ~:p~:.:_"fl~~~;~~~~:\5

~; ~~~ ~~; ~~~§~~~~~ '" ;,,: .... "': ",,": ..,"' ......... ~·'Co

: .!"~:e:

E?1@:

;""'i.-,: 

_<:n.:-"_::;.~.sj:!_~.~

~~~~~~§~ ~",-",,,,,,,,,,,,,

•"it .. !:"_~

§ g ~@ '" ,"0 

_'5 .'" "" 

~~W o '"' ",. 

." ! g: '" ;..: 

• 

• 

- - -- -

~~-----~--

• 
-------

• 

• 

T"RLE: G2.-8mi.UAIlY 01' TAXABLE GAr-I,ONS 01' E ... CH KIND OF Dls:rll,l,im SPJRIT/;, AS IU-OWl> TO Tilt: TRAnE, PRODUCED, WITltDllAWN FROM, 

AND R.E~IAIXINO IN DISTILLERY AND GENImAl, IlmmHl> WAIlEITOUSE6, Y':AlI ENDIIO JUP,E 30, 1920. 

Dobit [)lid "roolt !tOlD.,	 Whisky. Rum. Gin. lil~h AlcDhl. win... 

l'I\/TtLl.l:RY "'~"01011~r..t.

e., 

Remalnlo'fln WIlTMomes l"ly I. 1919...............•.... "_'" _..
 ~2. BIO.~1. 4 iSS, al.l 1,5J5, 7l6. 9 ~2S."i.l 4,965,ISG.S 

Depo:slted n dlstlllery "llmhlJllSI'fl fmID dJ!tIlJe:y WO.rcl101I5..... _•• 120,096.3 

Produced IWd dl'J'OSlted ill dlstm"" W1l1oboull'S durln~ tho J"llar••••.•• 2::Ij, ,00. 2 W9,491 . .. 65.5~.057.1

l'roduocd nnd rcmo,·oo to dl!ll~lUfingW1l1eh~U'""dl,ort from cIstern rooJIIS.. ............ ('5,4.2l.8 5,98S,199.0 

Rooeh...:l Into collection distrl~ls by eom<>lhlQIl<m and transfer 01 territory: 1st Illinois...........: .. 6th Indi!\On......... .............. ~th Kentucky .... Isll'ollllsyh'!\Ola. 

T<JtoL. ..............
 

e.,
 

,\\lthd...wn un JlUl""""t 1'1 tax dmingthe J·onr., ....•. Ta:< ~d Md hattie<! In bond., -" -. .................. 

*'J.d::i=brf~:;~r..:~~~, ~~~~: ::::::::: ... '" .. '-" .......
 WiUnlm..... In. sM"..,.n~ lmrposes and 10. the use of tho Ullitud States. .. WIUJdlflW1l for de.nOl"",uan from dlstille~ WIIrcl'ou..",.........", .. "'.. Withdmwn I", <ll'1I"tu"'tI01l dlrootlrom e tern rooOU of <llstJlleries...... Wi(hdrnwn lot oxportill pacbc"S................................... Trnn<ferrod tn bottling wa",hOlls~ ro' b~ttl ["g in bOlt<1lor export. .. L<>st by ""-'\l~1ty, ~!f., dnrjn~ tlle r('<lr................................. Wlthdrown for tronsfer to mallufiWturin~ wnr~I,O"S(l:'l.. ' ... '.'......... Withdrawn lor transforto di.tiIlCt~ """,j..,,,........................,...
 Wlthdrown lot tmnsler to f,l'1Ieml OD[I~(1 w".olln"s<l!l ................. Trnnsl"rred to inrlLl!trlnl n <'01101 bonded WEU'OhOll!a 1Io'<'0Ulltll, Apr. 30, )920. 

flCIllililllllg III wnt~hO"MS J"ne 30, JD:!fl.............................,. '\'rnru;lerred Into eolleetkm. dIstrict.> by comolidnllnn nnd t"U1~rcr 01 'terri" 

tory: 

5th minol,. •• 7th (ndlll:l:l........... ..................
 2nd K('1Itu~ky..
 

6th Xout"cky.
 7th Xmtuekj· .. 

2,253,RVo.4 67l, llfoll.O l,~3J.O' 391,~7l.0

271,SIU , W, inz, 9~2.1 14,49\, , &'" 7,>..]. r, li7,1~9.S 121.5 

llii,004,6 

02,(;92.2 

2I12,M4.2

----­

85,45<1,260,7 1,418,148.8 2,j50,~IO.3 12,O~i.n ii,256,5119,0 

2,:I.~7,lI/J.J. 8 19,1&".6 34,764.2 49-1.6 IO,<rn,?lJ.3 

I, ")9,!rl~. II 2,\ll,Q71.11 9,790.4 Ii, iOS.2 593.8 18,IW.8 1,~Ii. 7 In,4 ·;-iil:iJ~.5' I. laO \I	 29,6.'l;,t 16. Ii 

nii,42~.8	 S,9Sfl,I9').O

2,071,nI5.0 llG..><r.!.1	 '--'~i:i;;-6iJ:9' 26,300,&17.0 

2,llO,OOZ.7 3,101. 9 ,13,8.11.3 

6.1,J7~.6 (,I~~. 9 18,aH,G ·:i70:.j . ISS,aSO.7 

63,21),6 2(/,9j5.0 2,52~.4 .~9,977.5

... ,. ........... 120,096.3 

4,'i52,f,nO.l e,:'2S.8 152,398.5 002,101.0 

1,378,237.5 '~7;i8i;jn8:2' 407,700.3 842,41&,8 n,WJ.3 417,161.1 

~,:J.'>:1,IlM.4 671,000,J ~,1JI.O 391,374,0 

271,SIJ.~ 85,733. ll5,00-l.~

4,7.1&.110. D .............. 35,902.3 

2,1~,0&'.3 14,~9J.2 07,0150.2 nl.6 3,2lIJ.n 

7,-1llI7,60-4.2 ............ 79,719.6 M,62S.3 

Nnlllmlor 

A(;gr(lgDte.
 

Bplt 1..'1.
 P.D1~r.:1l " 

0 " 

" 

0 

1,lOl!o,fI111.' 'O.9ll.'i,3O:I.4
 

1:Jll.OOO.3 Q
 

0 • 7,031;$3.2 13,9J~.611.2

• a,?M,r,:t!.S 

292,f.'>1 • l,6H, 174. 0 

1I7,04l. , 691, 1M. I @ 

7n, II))· , 20,123,508.5 m

202,5114.2 0 " O,6~·1,a1i,';.1 176,1l9,191.4 

0 " ~,o:PJ,72ll.4 10,24~,2'O.1I

1,769,S8S.9 .... ·i6;O~i:i· 2,1",3(15.2 " ...,...... , .... 1,517. i 

22,1l42 9 8l2,~1l3.8

179,~.0 29,1ll7,24J.4
 

G,7i13,523.8
 

1,493,m.rl 31.331.9S'J.7 " .............. 2, 1~~,~J..l.9

2-l6,009 (, 

_3 ,IHfl.2 ll'-S,lt17. 

I:'O,~"~ " 059:3\17::; 5, ii~,It'l.'. 7 " 

1l:l611.5 

219,4ft4.1 1,,~~~.7()I.G

403,1lii3.0 19,41~, om. r 

202,5.14.5 3,6H.17~.D " 

117,014.r, :."l,I5-l.1 

~,7n.621.9

2. ~13.50S. 8 ···.. ·76;ioi:r g, 2lIl, 013. 8 

6th Xl!lltU<'ty .... Otb l'mmJ"lwlDla 

Totol 1::~§·~:~~~~lj::~'I'O~::i:~:~,:,,~,~.,j,z,,~,~.ti'~,,~;o~,j.~,,~,~,t::~:t~~~'~~~~;:~6t:II"~~"I':;;"~;'C-"C:-:~:,::::'~::':I::: GESlfflAL ~ONnEn 'IHIlEliOUSB:'!. 

ll". I n=,inJn~ In wnr~"ou,,,,, July I, 191~ , . J, .1112, 1.~ 1 1:!'9,7~.1

Dopos!ted durln~ 11'0 y=frolll <J1,till~~y w"r~ll"H.r_, ' .. ' . 

1. 008.5 3.~,3.'4.0

\175,618..1 

Depr."t"d during tll~ )"'l:\r rrom ~"".ml 1""d",1 w"r~hOll''''fll othcr district'. ~,G'lIl,11l\.5 9,532.9 ~4R, 4f>I, 4 2!;,W! 3 a7,H2.0 DepflSlt~d durln~ tho ;l'mr Irom lndu'trLJl n\oohnl wM'how;cs ,' . 1(I),4"2.~

DejlO:llted durln~ thn}'('l1l" "1' ~blll('TtttIS!lnn. .... ·....1·· 2:H,219,5 Excoss "SC<lIttJnc<l 00 H'plUse.. . . ""'I' 2.•.. 1150.6 ." 

Total. S,4H,:Pi7.1 I 1,16i,2IR.7 7,r;s.;,'21.0

,2,70(),7i>1.~

31R,21".~

f>5,5(l9.2 

'1',277.0 

H2,O(\,'i.2 

3,285.7 

19,217.7 

61,700.1 3,957,611.~

7,5S>,72I.0 

410,467.8 

5, T:I2. 5 

HI,.120. r. 

'''ii;,iiiii' 

100.3 

:l,.';<16.S 

4.:1112.0 

161,fiH.5 

fIl.'l,BI7.5 

8'Jg, 158. 2 

~,61S. 2 ,';5, 27R. G 

76,277. 0 

8,58". U 

27,~n.()

39-~,6'R. I 

1,457,21'<:"7 

8t10,4 

121,5Rl1I 

11\],810.3 

2,041.3 28~.G

~,2175

ToW . 1I,5Il1,4

Withdra""Il On JI!lymrnt of Ul" during the}'C:U"...... .. . Lost b)'lf!nlca~e or o.v"l'0rntion d!lring the yoof , . Wlthdrnwn lorsdentlnc l!url'Oiles and lor t1le mu <>11 he Unlt~d ~tJlt'l'

Withdrn""Il for (l~nnturntJOlI.

Withrlrnwli lor"")"'rt -. , . Lo.t by e"'""LiIJ .-.­ . Witll~ rawn for tro""I~r to 'llnhulacturinj: W,,,,,h'"J'''' . Withdrawn lor trou'SICt tn nt1ler reBe"nl bandrd wnrrl"""rs . nemaining In ,""eml bonde<! WW"cl:tOlli;,'" Jnno. 30, 19~, . 

1 
 

• 

--

; ~ilFH.~,:;~g:,":r';g'.z:

§ -";~·c~><, j;' gg\;~)O:.;;: ci-::I_·,,'S,",>;;s," 5' o~ o~.Fs g ,ii" 5'·",;;,,, § ~'~;l; ~~~ i"!.lj"" ~g."" r.-~ ... ~~ ::l_~~ ::,~s'~~ 6"8 

· g9 ~~~fl_-<t£-g,g~d , • 'tl,., 'n ""J;l ",,-::I '" .. ,: !!"_~.;; tJ § =;" :!.S" :;_~2' g. : '" - !i~--8u,.;- .. ",.,<D :;,..~ .... ~". - s~"'r.~ . i!: 1f5-~ ~:;~;d 5,1:{ ,.... _ , 

'0 p 

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" J: ~~,. " I:l~ t ,•

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 "'" - '70­ • • 

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:2 '"::J " ",'l "do 0 ~d • 9:; to; 

" ~1il 0 N •• • 

roo " 0 

~/~ 0 

" " _ 0 

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'" n:-l m p.:::1::l 0

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~--iii 
)58 R~PORT OJ' COMM1SSIONETI ,	 of IN'.r~RKAL REV~l'UE. , 

TATILE 63.-Fon~luJ.AB PRI:SCRIIJEO FOR DP,NA'l'URA1'WN (JI' ALCOHOL A};D 'THE 

lNDUSTRIAL P\TRI'O~ES FOR WHl';t( AI,COHOL SO DJ::i.\TURRU IYAB USED, YEAR 

ENDED JUN],] :>0, 192o--COTItiJ'.<I\JoJ. 

Fvrmula,. 

SPf"",IIV d."atuTfd alrollol---{;ontlnued. 

NQ.6: 100 ~al1ons Mothyl "lc,,".~l. g~llons

commermally jlnre metbyl alcollol. and t 

gnlloo. olpHldme bases. 

r-:(L!h (alternative). 100 gallons ~f btllyl ~ko.

llol3.lld 15 gallon. 01 condo".ecllum"" r. ~o\'e"d in process 01 I1laIlUfll"tllre. ' r-:~. 81> (ahrnative). 1()) g'lllonsolethylulro­ hoI ond ; li'!11Qn 01 pyrIdine buses (re. \ strlcted to (""·tori., opcnltin): in connection 

with either" ".is!lllery of a centrol denaturing planl). No.7. :Revoked _ _ . No.8: 100 gall,"lS of ~th}l "Icohol, 1 gallon ~f

pyridine 00,". WId 1 glllJ~ll ~f ".m~l.

No.9: 100 gallons or etllyl "lcoh~l, IU g"llo"" ofaceton~. and 2 gallolls (>1 potrol_tLm 

"af'h"h~.

r-:o. 10, 100 ~allons of athyl alCQh~l. ~~llon,

orapp","~ wood lIlcohol, lind 2 galll)J'" 01 

\'fll '01. 

N(>. 11, l~O gallons or eUlyl alcohol, 100 

~~';J~';;;:fe~ur;c ether, IQ pounds cadNO. 12: 100 gaUon.~r ~tltyl "I""llol, I gallon of pyridine b"""', and gallons o[ OJal·lar 

belllOl. 

No. 12a: lOOgallon"olc.thyl alt'ahol,5 gallons 

01 coal·tar benzol. 

No. 13: 100 i;>\llons 01 ethyl alrAlhol, 5 g~n"n,

ofsulpbur,clI<'jJ, and 5 gallons or sulj:J>UrJ" eth~r .. No. lJ'" ]00 ~~nun>.of ethyl "lrQhol umllO 

gallolls 01 suJphurJc othe,. 

No.14: 100gallonsol clbyl Ql~ollol.IQ pound, aohydrou, '-inc chlo'i,le, ,~n,l 5 g~lton. o[ 

comma",blly pu,e lll~tllyl ,,IN>hr,i. No 15: ]00 gallons of cth)'l alooh~l, g~llons

<l!lpllurlc add, lind] ~al1on ofker"""n~,

No. 16: 100 gi>llOlI8 o( .c,llyl alcohol. 5 gullon' 

comm_rd"ll.v 0""" methyl alcohol, 2 gal. Ion, 01 ben'ol. 

No. 17, 100 gnUons or ethyl "lenltQI un" 0.05 

gallon (Ljlluid oun""s) animal oil. 

No. 18: 100 gallolls o! ethyl IIlf<>hol and 100 

pll,,". o( villegar. No. 19: IOJ g"llons or etll)"l a]C~hol "nd 100 

cWJlIIl.O or Ol-hl'l ~tber.

No.2O: 100 galllllJ'o[ ~thyl aJcoholaud 5 gal. Ions 01 cruda cllloro!otm. No. 21: ]00 gall"M 01 &'.II}"! alcohol "nd 100 

'gallons 01 """luU",,- c"".caiuing not 1"" than 41 por re:n I M"-'O "0,6, • No. 2'2: To lOOgDII""" oI eLhYla'.eoh"l 3<1~ (II 

gallo"s 01 "",lll,Jon lormllidehyd~. con [onn" mg l<> tho 'P?ci~oatiolls of Un;I'" 61,,1'" 

N~Iif'!),~C?&:~~~ionsMethyl aloobol n<M to goJ/Oli' Or ",,,,,one lind 2 gal1ow; OI l;>I"nu>l. 

l'u,!""", 

Fulminate olm""'I'ry . 

FUhnin3~c o[ mereur.v. 

Ao.t!'lO~nOI[(llll,chloml, hydrolo, uiclll(l"­

th"rlc. orh)' 1acetaIe, el-hy Ibu t}"rnl", blbyl 

eI>I"rrde. Para fulminMe "f ,ue",nry, pu.m­ 1,h.:nct.iuI[l, Ilced" el,he" ethyl bromida. 

. E ili.;"i·ci,ioi-id;'; 'jj',.' ci~';i,i Le'als: .;uiri-t-o-;; 0.;;'­

thano <IrC"_ MOllobtomal-ed romphhf, l'urill""tion of rllb­ h~" '3ntoninu, ,t.rFhmno, lannk ..du. 

Rthyl"eet"te (cO~'];I,lollU!),luclJ."~'",lX'-'1.c.:; unu v","i,he, Irom ~oluWe cotwn. ' 

Phorol:r:lI'Iu'c c"'lodlon, photo-ollljl'a'·in~.

"',"I(lpri,,"" 

1mimUwl i_aLhet. li<Jluble eottc:UI_ ... ' 

AC"tph"n~ti<1jn, l>~rbit31, hydm,oonisol, iI1l1tatiollillat 'er, mll~ pMI~''', paranitm. ph~nal-OI, ,eJjni"~ 1)<,I''',,;LUm uwl :,odIullJ 

hydrate. saponifLcnl.lOlJ ur th~ waxe.s of 

uel<l·[a,t l,,,c\erb, 'lJw~e1e<., fI/lwder, te,· 

pin bydmto, trinitrol.oh'ol, lJcnmic Ilcid, 

'thyl este" dya illi.rmedi~to<, Imitation 

,ltbb"r.
 ~\ll>,huric eIher_
 

Celery 011, 0.,,\1I6t food colors, dty cxtmn, 

[or [cod 1"0<1""1>. e~he,e"l oil, prot"'-""J." lurn, ~wmrn "1.llyl sulphal,e, S\llpilln'" 

ethor. 

Ethyl "hlorido. 

Ethyl bromide., ethyl chlorido, "Mouo ~,he,. pure aecun Nhet. 

C'''''ld'lhol, by.products !r~II' dsrm..y ,lop, gl~·,'erophosplJaw" lacque" l~, l",,~ CUll' 

ULL'_", phenols alicylate, 1,I't",,1 ~in~h"l\i~

"",.1, s~lo], IIeetanalid, aOld salicylic a"al.· 

phtn".ldm, a.1I,roonil1ln, lle~,l()nlJ.phlll01;

llet,..n"i'lJ'.llol hontoate, rooe1no, dml'e",'lmo,phml', "~IiJ'l m"qdline, homatropme mo,phine, sa..i';ybto =~ine, sodium 

stronl.!""'. 

Acetpbenetidin. chlo",1 hj"(lrotll, dkhlo,a· 

th"ne, etll)'1 ;,oe,al.e, elhjrl <'hl0"ue, cj,hy· 

line oas, P3,~ph"M"~'l!.

Acel..:.le o[ lime, ll"el-ollO, ,"lne~.r.

/l. rtifi~ial sil~, I:x\CKing of films, by·rrod"Ns 

I",m di>'I1lary slop, collodion, mhyl ",,_[. "~', lod,,~r, soh'cnt (Of nil">-<,,JluIO'!,. 

Ch~~~~;~~~:"S: .:~.o~,:,:"~~~~ ~~~~' . 

Aoe!"I" oi H,n•...• _..•...........
 

·For p""orYmg rarm~ideltyd". U. B. P._ 

Li"imon~ Jor ert"m~l me only (industrial "Icohol). . 

11"1"0.
 

lr.l.llons.
 

86,850.35 

13,671, 67 

1,5t.1.U 

• 1l,'~~.1l2

85~,elo.3~

\100.20 ­ 12,9"a.40 

]"1,3Z4.fj( 

1,1I)J,Zl9.99 

1,B91.~~

]04,~76.~5

2t,BIO 

57,438.8~

1,1110,120.01 

M,~81.S.-;

·13, 7:~. 9. 

~OO.8:.l'i.9~

~0,OO2.39

22,~U.~1

,.! .,;, 'I

REPORT OF COMMISSIONEII OIl IKTBRNAI.. I1EVENUE. 159 'I TAB1.E 63.-FoF~IULA.S Pll11BCnmEO FOil nEKATUFATJON OJ> ..\1,r;OHOT, AND THE 

INlJUSTFUI, PHRrOSES 1'OR WHICH ALi'OIlOL 60 DRNATUFEI, WA~ USED, YEArI 

ENDED J1;:->1'. ::0, 19::O-ContinHed. 

Formulus. PU!J"-"'" 

Sp,dall~ J'''al..rcd ulro~ol_({m/.l"llcd.

,~o. :~, To 100 gaHonsofethyl alrnilolndd 2'.l 

pw1~ hy vollime o( SUlphuriC aCId hanng a iJ>8('iflo gT'Il.\"iJy of notle.ss than 1.84 atGIY1" No. 2.>; To 100 gIlll""s "r I""" ~thl'l aiooll,'l add 20 pound., 'O'dme, IJ. S. ,P., unci 15 

pounds potassium ;0<1100. n. S P. No. W: To 100 l;a/JolI, 01 Hh}'l alCOhol "dd 5 gllllons 01 amlin. oil, 

No, To: To 100 gallo"" 01 ethvl aloohol add 

I gaUon,ofl of rmwmarl' ""a :::r. pounds or 

camphor. 

No, 27", To too gallons oj athyl alCOhol ",I,; 

35 polwds Mcampho" U, S, P. alld 1 gl>l. Ion oj) (,I du,""s, U. S. P. No. 21;; To.8Ch 100 galloru of ethyl ~!""hol,

not less th"" ISS' prool, add lO gall"". uf 

approved !:Amwl. No. 29: ;F:thyl aloohol to be prim"rily dena· 

tured With 1 per centQ(ij""tal<lehyilc, and as D" intenn.diftlo step in [he e,",nilltLou. 

p,"""'s olmanu!actu", tI",,~ ,hall 0" added to tach 100 gallons 01 ethy1~jeoholllot1l'"s

tha" ]M' r'®i, 5 ~allon.< of I)n alrobohc s~I"Uon 0 acetaldehy,lt oonthlning not less tban 20 per OCllt of ~oothld,·hyd".

No. 30: '1'0 each 100 glliions 01 pura 95 p'r
 ~nt ethyl alroh~1 \},Id 10 ~allnns of pure
 lliethyislrol>ol. which m.thyl"lrohol is to
 have a 'W~ific sr~"jty of not mote than
 

0.810 l<t 00' }', No. 31: To ea"h 100 <:'3llons of ethyl alcobol 

the]'e shall be ..d,Ic~1 100 pounds 01 soap and 100 pOllllds of ~Iy""rin".

No. 31a:	 To e"cry IOU g:>ibns of 1l100b~1, 01 notl~.,sth"n 1&:1° 1',001, ~h.ru >hall t.-: udued 

100 pounds,ol glycerlna, U. Ii. p .. and 20 l'~unds of hard soap, good wilet g-rade, C(]nlal,,;ng not In ex,,",," 01 5 p(·.r "".nt of m~;;;lL1m.

No. ~lh: To eMh 100 g"llons ol~ibyl a.loMol 

thHe .~1Lnll be a.dded 5! gall"''' oil of pe.p­ l",,,nmt, U, S. P.; It gallons eucalyptol, U. S. I'., ""d pOltlJds menthol crystab, U.S,l', 

No. 32: To every 100 ~alt'"''' "fethylaloohol, 01 not iess th&n l.'W ptwl. tile", shall bu 

added b gallon> ~I mJphuric other, ha,rjng a sl'ecillc gr"vil.y of not mo,e than 0.728 at 60· F. 

No. 33: To 100 galiona 01 ethyl aloohol (11,Y)·

prooO add 30 I'~unds or mel-hyl '·iol~,.

No. 3~; To 100 part" by YOhllne ofpu",a'ltyl I' ~1C<lhol Ildd 5 part~ hy "olnrne 01 (01.'3.

chlo"'Chane. . :Ko. 35: To 100 parts by volun,,'ofpUN .I.hy' 

ak"llol ",ld Jlj pans by vollllllB or el.1lyl Ilcelat<>. 

For e"l"'r1ment,,1 P1lfPOSB.iI 

Total. .•••... I, 

Phcnace1.in, ~rh.vl acel"I" ..• _...•....... , .. '1
 

Tinphm or Iooine. U. fl.? (ind"strbl ~h,.

hol), tr. Iud; l'Clruer, N. }C., tr. ;od;,," ChurPb;)\',. 

:EtbyInnilUl" &n,j diethy/amline. 

SoaP linIment U. S, P .. ~hI~tQforlll Un;. mente U. S. P., ]j'IHid au,j ~"",n """I', in 

6Cooraance with U. ~. l'. ,xer.pl.a' to con. tent olollD'phor aud "il of r~;cmary.
 

LIn!monts lor ""'teenal P~'J"'''', only.
 

Motor fueL. .. 

Aldehyd~." ,;Iaoi&lli""tic maid. 

Chemical and ph}"sloallaoo,.~torY >'L1l'J'03l!S 

onh', in "C(>"rdllllce ,,·jth I·M pm"lSiom 01 T. D. 27~~ (nl> rcoowry for re-\,,~).

1'\1,,(0 dry pls-Le:;. llIannladlJr;ng •."get.... 

1'~fi'''i~i,\~~~.'~~~ _~'~.i~~. ~:~~~~~. ~~_":

..do•.•.......
 

....•do•••. 

Etbyl"""..... 

Ml'at hrllnding iuks..... 

'\,tiflGilllsilk.. '" ." 

A""tpa~midophan,.balol. .••• 

"'1
 

'1 

Win" 

~&lloll;.

24.5~

]:31,787.5:3 

75,~(\\.!W

54,P&l.2Il 

&'l5.l>5 

1~7,290.M

18. WI. 12 

19,533.33 

~, 93:1.11 

33,62.'..'JO 

=00 

H,078.J4. 

~,[)85,\3

.~97,55 15, 2t.';, 8019. 25 

,/
 

. ,~\ ,
,\
-

'JATlL~ fA_W!".\'. GAI,LON" u~ ·DI':!\.tTIHI£U .ALC(lITOL PR(lDUCIW AT AND lt~~I(IVI:;U F!l.O~1 DF,KATUIl.W(I PI,ANTS, YEAR BKDED JUKE 30, 1920, 

RY COLLECTION DIIilTnI<;1'f>. 

"

Com· 

pletely. 

l-os~and"hrlnkngo I)n h~n<l. IrlnG-30, 

duringdenaturntJon 1\7.lIl. Denal-W"ll. JIl"l'1lMell.! per 

reg~us"· On hand ,uly 1, 1919. 

Plllot; I~--r--·I.~--r--

___ ,~1~'.le_n,. ,f~~~,. """'" ,"m""",,. "",,n,·. '·,m,""" """'" I,f~,~, e""c,n,. 

2 ..... ..• •••• 10.11 1,&;','!l3.~7 M1.M-l.Mo l,">'7,1>00.4'1 ~'l."'>l. '.l J 00 ..••......••.......

: ~:J'~nt "::~~4S' 1,~5~~ 384.04 2,oiH~:~S 'i;:iiJ3:660:il9' 2.~:~:~ 'i;il6Y~92i;:;'i1' 7,~~U~ ··3;337:9iI·i6.~~:W '~U7i:,* 3 &,1 &! 123.01 ',I}l"- 75 495. +I­ 7~~,fro. 88 ZlO. :jJ~. 7~ 7~2,O()j. 13 2']9,558. 'lO 2,794.116 1,3112. Z4 4.592.46 ....... .1 400.'> b3 lJfj,n.~.'\5 13~,.'l'.l1.% . 4(\.1,15 : ~,f0948!!

iil;700:M' 17;381:75 '8.705.09 "2;UI.IH ~,5U:W.:43 4,143,9,14.. 84 '3:i2i;iioo:S5' 4.143,(-'JS..\Z '2:9W:49' 2,12,',.55 ~,~70,77 18."lUO 

9,7II1,1lS 7,700.58 10.178.10 7.010.74 Z,ow;m.52 4,235.701.41 2.001,864,43 4,2I1,rnfl.:1626,o:<r,.:ll'l Z8,6(,(1.79 1.~.M2.07 lO,l7·U.S 

·2,OS1.f,O .~~:::~:?~. "i;i;o;-~ ~:~.1!;\ 1,17~ •. ·I~:m •• ;m:~ 1,171,230.18 2,320.95 (.'\,r,oo:~..~:~::~. 21,G6l.16 

......••.. (86.olf TI.'lS. 3tl,1~8 50 14,070,23 ~G.572.or) 14,143.00 5~.'JO 4.50 . 

9, ~Ul 8i2: 32' :::::::::: ::::::.:: :: ....f..1; j~8: 67' ..·2:i:i: 2ii:20' ....85: 578~ ii' .••2j.i:046: ~i' ····48:99· .•.i.i." .~li· 9,8:>6. S5 ..... io: iil . 14,0&5.35 7.00 '.1>8 ;m.2:17,Q7 !,31\4,Q79.95 ;i7:l,Ul.ti7 1,3H,S65.Zl I~HMI _ J,G.'7.1~ 7,44:1..';1 9,645,05 ~6G.17 4.~' H~;792.OZ lOO,r.>I,"1 1'lO,"{i~.llG Jl,j.783.~4 9.'.!3'."" ~,(.~"J.\3 i,@2.OC. 

2 7M,00 5,825.79 29.00 86,MI,62 770,613.64 BG,07.'\,w 732,155.,2 39\.52 343.9[ M7.,'}1 I 713.4ll •••••....•• n,796.10 242.88 14,360.01 . 241.15 .•........1........... 149.55 

oI,I(i0.97· ··2;5.ii4O· "'W,:26' ····3gs;g.· l,~:~:~i "'!l4i>i2;ijg' 1,1>t.H;;l:'& "'~i;i73:29' 2,3~:~ "i;i<i03:oi" 2'nt~ I ••••••••.••• •••••••• ••• ••••••• 082. 28 ••••••••• ••••• 679,87 ......• •...... 2.1I [ . 

t'j;:::' ::~:::::::: ---r.1t~~· :: ::::::::: g3TI:~ :::~~:~~:~~. ~~;ill: (i;~:iii:~: '''~~f~':: ::::::~i: :~:;~;.:~: ....i~: 1;2 <15, .149. 00 32,478. Tl Zl, lI88. IJ6 10,700.77 13, 52~, 402. 00 115,307.947. 18 1~, 470, 795. [7 -1.'\,2118,839. Z; 53,660.03 50, 893, J51;.;';';~;;;'";'+,";'';"';;;';';' 

O,2n,~ 9,97ij,7211.li2I28,:!9-1,~1&.97 ~.~8.'!,5W.I7I28,::ro,61,'},1U 11,MB.i5 79.!l>6.00 66,M9.06 

1.1.'53.(lj 7~,,1~.31 13.253.(01 78,183.12 .. 

To!...!...: 

Bt8!ement lor yoorenled June til, 1019.._ . 

Roollrulturing pj~pt in Conmctll"llt 

-, 

J;

I IstCalirornia •. .... Cnloradn..... lsllllir.olS. 

In'han..... Kentucky • T,oui:<ian8.. 

lJ~ryJa~" . M~S5llcl>\l%~lUl .. ,_tMiclll$an.. _. 4th. MIchIgan ••. Monlau . lit Nil" '''-'Wy. 5th Xe~'.J~"lIy .. lstXe,wYork . 14th'New york.•... 21,;fNe", York . lot Obi~ . 1s1 1'Illm~ylV8"ia . :.tid l'ennsyhllnla, _.' 

Rhodo lsl~nd . WoobU>~\Oll ••••••.•••••.. 

WlsooI!5ln •.••••••••••.••. 
TAlll.E G6.--GALLONIl 'OF DENATUll.ED Al.COHOL'Il.F.CEl'iED tfY- MAl'UPAC'l'GT!Y.ltB Al'D DEALEH~, YEAn ENDED JUl'E 30, 1920, BY COLLEC'l'JOS
 

IlJB1·nWT.~.
 

Bol<1 and I'llmo\·ed. Rooeiv,"". 

1 '. "4,19;172.'.i7" .... 2re:iri.i~&J

\! 100,34..,.(,0 IW,(l7~.\IQ

4' 1,104,789.20 061,300.5~

"i' 'if,;~m:25' 12,7m.f.l 

,'»,[(lO.M 5Z,OOj.()() 

68,042.11 "'OO;32B:W 

I" ::::::::1. 

••• 1••••• 

HOllde!! 

<lealers. 

I

Jlono:led <1...lfT~ in sp;;cl"lJy denature,1 " " ~lcoh,>I.. ,

--IH.ecovor<'.-I an IShirpeo', to ro­ U..,d. mnnufu<-tlllwS' -'torin~ and <Iepremises. naturingplaDl' 

ST"<inn~· ,1enn(ur.ct 81cn1,D] """d by nl~nur",,[Ur~,". , 

'" 3~,4f(I 1)1) I 32,59.1,00 1 

" " I ::: :~~~;:~;:.;:I::: :~~~;:~ . 792.11 8.\8.05 I.. .-.iii; i,i;i. " 39", ~S(;. ,9 {~['(\G5.j21 5,;" "379:58' . 

• .....'; .. 1,O'J4,.';'1 1,03fj.~ •. 

" 2\15,(;<,9,90 211,39:1. H .. 17,894.2:1 lQ,IlG5.94

• 8{;,274.~\ 133,7%.3') f,o,OO7.lfj 

]1 [,,317.{13 4,(l(lJ.7(' .. "8-i~:i;.i' li2: 49 5,(143.10 2,(;7"J,2\l 

1,OH.(18 1,(\ij-j.31 ... __ .. -. ... 42,774.31 3~,~1O.38 , 1,%2.77 1,99!l.O~

'" 2,2ti5.:1fj 2,240. 'i~

'i~;724::i7' ",2G3.ro

" ,~,'M" t 242,758.]2 .i' ''is,:i~:5i;' lQ,82!l.t,~

1,3!!5 1',<52,SW.lii Zl,IHI,&19.OO 8,418,891.(\01 2-l3,nr,1. 73 07 4,Z'l7,575.l'.'i 3,501,351. ;~

------­ - 1,1H 31,153,410 49 41,371,3~.:l6 Zl,28I,otf.l.57 1,421,423.,4 " 1, 4-l?, B\l7. .'>5 3,F,.12,:!69.f,1 

• 

I

M'M~' tur~rs. R " ece"" . I

-------­

"1.. 

........ 

.llabaina.. Arkans..., .... 

lstc.u lomia.... 6th-GaUlomln.. _ ODlo:rad<>.• __ .. Con!Wctletlt . DIIaIVllnl._ _

"_ . ,l.ot 1llin<U . -8thUHu($. 

lnd1&n3••••••.•• 

,~ . ·K1"ltucky . Loul'innl.. ~ine.

Maryland . litl5SllChU.'!etts.. 1st M.khlgan. tth Mlo:U1(lln. ~finn""ota..

1st MiSlionrl.. ',lll MissourI. . N fl!lra.ka .•..... __ 

New lIalD~shlre.. 1st New Jcrooy. 5th Ne'~ J."",y 1st New York. 2<JNewYork .. lClbNowYorJc 

21rt New Y(JrlL_. 

'l8tllNew Y,'rk._ 

North Carolina . 1st Ohio_ . 10th O~lO . Htb {'llio . 

l!ltl1fJhio. 

Ore~""., .. _.... __ .. 1st P"""syl,-anla.... 1'l(1l P=,-lvMJn 

ZlI1 Pennsy1,anlll. . -_. Rhooe Island .

Texas _ Vermont . 2<J Virginia .. f>lh VlrRinia.. . . WcSt Vir~Jnia __ Wisconsin. 

Toi·al 

Ttllal lor I~I~.... 

,

o

'­
II 

• 

,I
 164 REPORT iJF COM:P.USSIONER OF IRTER~~AL REVENUE. 

TABLE 67.-PnOOF GALLO:<6 OF AI.cOHOL WlTHURAW/,; PROM INDu~THIAL ALeonOl, 

BONDED WAREUOUEiES'FOR EXPORT, DUlIu'G MOKTHS 01" MAY "'>in JUNE, 1920, BY COUN'lRJ&!:l TO wmcu E:l.PORTIlD.' ' 

EJ:l.>artedw..: hoo' g,ll1oIlS. Exported tl>- - Prool 

gallons. 

All.'ltri....Rungary....•... __ .. .._, 170, 7lll ~21 lleIgiu"'............... ...•.. _.. 166,571'1!l Ca.rwd> :......... _._ 3M,nI5 .~I

H~ __ _. 501],074 ~l

H(>llsn~ ··························11.Wl'Z'16 38 Hondllms.......••.••.... _.... ... 352.73 

New ZrolQnd •..••..••.. PuIlfl,JIl:l. • •••••••• /iw"",rhu,d. . ..•.•_ . T"rkey ....•.' __ ' ••.. 

}o'O'~@lPort!lOIS~Wd··············_I.

~l. 74 t70.3~

1l,12~.4S

lH,M~OS

377,5&1.07 

TUlly __ ••....••••••••••••. _•..•••••••. NewlounaI90d ....••..• _..... _. __ .' Ml,'iU8.~71

19~,M

T,·\.aL ..••. ' ." .••.••. -. J,~1O.24l.H

1 

1 s.,p\I"iwa.=,ml, weror"'lwrEd to wmoo"rorindllSt.riallllcohol planl.•commencing Ma~' I, IT-O. Boo 

'rabl,'1b lor alcohol wilh<trawu from distillert and "'BIle".l oonded warebon_ror export. 

TABLE 68.-l-'ll.QOF GALLO);/> OF .UCOHOL DEPO,SITRlI J:-i ANUWITIIDRAWN' FROM INDUS1'Il.UL '\l--COHOL BOKDlm WA~RHOUSEi!DURI:<IO THE MONTHS OF ~lAy ANlI ,h,XE, 

1\120, I AND RlHlAlNHW IK 1 Nl>USTRur. ALCOHOL BONDEl> WAi\EHOUI;I£.'; AT THE ENU 

OF TilE YEAR EIOIEI! JU!<E 30,1920, lIY COJ,V.:CT10!'< Dt."TRICTS. 

I

Transilill"ed 

lrom distill· Rooo'''' ,,= I CrY wore­ olber lh.lrld"· h,;lts,,"c­ bonded counts -,. Apr.JO, holl.'l€.1;. 1920. 

I 'I'raIJ,;f"rs Tr",,-<J.,rs I~..,"" to 

Tronsfers Wil.hdrawu toma.nu· to I g>merul in ware.-

Dinnel.>. ho,,",, to den... for . 1f'C~Ulllll; I other b<mdoo

-

June30,

"'ambousre. . houses_ ho'Jsffi. llou_. turing expert ware-- 1 ",are-, ware­ ,=. 

IstCallfornla................. I 4~,241.01 4,679.78 .....1 8,688.1>8 80,~74.M I 194,338.fii 

\,tllliIlols........•....•. 2.~,,:l2.~~ 1,077.890.10 zm.<>3-'l_25 4,1i"i.7J 631,310.15 

stblllino1'L_ ..•••••... __ , __ 2110,070.&1 _... 7,270.~1 33.lW>.82 

~e<i.~kY·: :~·..::: ::-······ .. _-~:~6~~H _..~:~:~.. :::::::: .:::: ..::.. ~~:;rn:~ Louislanl\. __ _....•••••••.• _ .. 2,512, 034.ll." 2,376,886.37 11lS,710 10 72, S&S. 73 1, ])5, ~72. t1 Marylo;Dd........••.••..-•... - ~.15J,406.32 .. ,.. 217,239 n ... ((),115.'-l 

M<lSSac.husetts................ 321,955.44 t;4lj,AA 921 B~ l 11I,550.5(I Zd NewYork ....•...•..•••....... _._._ _ 6,700 32 . 13,91612
 

lttbNewYork .•..•......•..... 131.52:!.43 112,0'67.06... .....• 41,057.58
 lst Oblo ........••..•..•......... _. ._ __ 100.207 19
 1St pennsylvania.............. 532,426.33 83.555.03 ...• S3,1l33 20
 

SouthCarolina.•..••.•........- m,lZl.71 ... _ ...•. . .. 4,511 95
 

WlsOO;:~ :::: :::.,.. _)~,;::::: 3,91~~~;:;~· 7,6ZJ 21 61.;,~~ ;~ 174,1'l;. 71, 2.~:::::

'Ilapo\mteaoaount:l were requirod tp bomadoforindustrlal aloobol pllWtsoommenci.,g May 1,1920. 

- _ .. '

.~., _'..._•.. _,J, ,_,-" .._,"·~~..l..,~;..._'.,~..:.~ ..~~>,.{.j'Wt11PtlrMftmd'r 'f'iR:«w,d 

REPORT 01<' COMJ,USSIONER OP INTERNAL :REVENUE. 165 

TAlILf. 6~.--Su~nLl.RY01' On RATIONS RELATII'O TO ALCOHOL AT I"OUS'l'RIAJ, ALCOHOJ, 

BO!':DEIJ W .... llIWOUSEB, MAy "liD JUNE, 1920. ' 

D. 

D~posIt~d In Industrial aloobol bonded ware.hOll'i<'~' Prool F:B\]<ms.
 

Tramform" frow dhtillery W1l1ohoLJSe aCCOun t.< Apr. 30. 1920 .. _... .. 1,5&3,532.11
 Proou"'ld and d~l""'ltc<l in~o in"u<trlal ele<>hol bond.d w-"tebouse•.. _. III 064 002-50
 Rocdved from other bondCd war"bo~s _ _. __ __ '~13;59~.97
 

~atlII. ••.••_.. _ _____ .••...• _.. •. , •• ol'lJ,006,I59.:.'J 

" Wiilidmwu from llldll-'trilll alcohOl wudtd wareholliOs ia~ po.Id . ',497,Olb.H Wl,bclrawu for Hct"",ifio l''''PC6eS __ . _ _ _. . .. . . n,2!lIl.2O 

Wi\hd ra,,'n for lliO of Unil,'tI. ;lIMc' "nd "ubd I'·i;ians. . _. 257 (I!J 62 Tran;;[","" ,~MllaluringmlI"cllOU~ .••..•. _ 8,lW;r.oo:42 

Expor,od Ilml OOC<l,lIItcd [or.. __ . 71 642 13 

lJ.poo[tcd in bOllued lDIlnuf""turing "'3l"hull~ . , g21:.'I!l 

Dt'pUiiled In oth," ..rclto"""" . 62S.274.W· 

DopMitcd In g<onen<l btmdc<! wllrMo",,·'. 174,721. 7J 

14,1lG:!.611:;'1I 

I.=os In \4'wchou«J and llnaoeounlod lor Juno 3~. 1\1'10 .... \111. ~5

Withdrawn j~r ""pori, l).nd UllIlCC\><L1I'CU ror J unt· 'D, 1Q:IO. __ •••••• __ _ • _. 3,&lS,SW.0l 

Withdrnwn for 1'~J""r..r to manula'turin~ "'l>JOb~Il'(' "",I unaccounl.,d for Jl1l",~.'),1~20 __ : _ 0, 700. ~2

RelIlOlining 111 IUdU'!l.rilllllleohOI Donuod w3rc hoWlCS Jun,· ~ll. HI'20. 2,4,\7, 193.1~

6. :,ro, 4G-lA7 

To~l_ :10,001),100.:.<1 

'rAUL!: 70,-INDU~TIlLHALCOHOL PLANTS. BO:Hll'O'WAHEHOUSEIl, AKT> DE~ATUIlI!'<O

PLANTS, lhWf:1l T1TL!: III O~' TIrE NAT1UNAL'PRUHIH1TlON ACT, OPEllATED J)UlIlNO 

TRl: 11]~CAL Y£ATl ENIlKO ,JUNE 30, 1920, BY COLLECTION DlSnllCTS. 

, Ist~"urornitl._ , IlstN~WJers6Y Colomtlo ... _ I __ I 

" 

StbNewJct3ey._ ... , ~ounc"tic\lt.. _.. list New york······1 ' I ' 

l.nlliIlols.... .... & 6 (2dNewYork... . _... 1 L

, BthlllulOi.. 1 I ,0_ 14tbNowYork.... 2 2 Indlana .. __ . __ ., 3 2 lstObio _ 2 I ,

, Kl'!It",C~Y __ .... 1 1 I -... 1stPeonsylv3Ili8... 4 Lmu'",n3 .. _ .. _. 8 7 6 23d Pennsylvlln!l>.. t 1 

Minno",":" ---.- ..1 2 --... 2 S01!tbC~rollna_. l 1/... Marylmd ... __ . 2 2 Washingt(QI.. _.... \ 1.. ... 1 Mas-,,"_\ellllsetts.. 1 2 2 Wisconsin. __ ... 2. 1 l,tMirJ';K3ll. .• •.... 1 .. _._ - . __ 

::hMlewgl\ll __ ···1 11 I Tolal ..! ul ,_,_, 38 

I COIIlIIIellcing: MIl.y 1. 1m,separete llCC(JWlt.< wore required 1.0 be wado lor iDdu,Mial alooholl'lanl ,. 

_: __ ,3.'9~-~,· ... ·.f,~~,.·,,·.-·.;tII"·" ., -,"J,,," ,,-, .. ' . , '1!~_~~l,.,lj;ymiWft~~~u:,:,f'!",l',,~J~:a:_{.~{:'l,;·~, ~';:~:'\~;j...,.,~:.,... ~':1'

l.~,!lIr I nonded 

I Indos- I 

Domtur·1 ''"' Hontled I D<=>. DL'I\rioI5. I alr~,ol war..­ ingpbot,. Di.trll.'ts. lIlcohol wart>­ ,orlug 

plant.< ,hOlI'Ctl. plants. !louses. _ pl~nt'.

-I

31" 

.\ 

, 

I ~""'."'_
_

__ 

II 

166 REPORT OF COro,[MISSIQNER OF INTERNAL REVENUE. 

TABU: 71.--8UMliARY OF QPIlIIATIONS AT DISTILLl:RY AND GEKEUAI. BONlJt:U WARE. 

'r,.,,, "',••w;"..,,,,· ':!'-';" 

IIEPORT OF COMMJSSIONER Q}' INTEII:l"AL REVENUE. 167 

TAIlL~ 7L-SUMMARY OF QpEnATlUI'!l A'f' DISTJLLBILY ANU GBNERAL BOl<'L>1:p ""ARl;· 

nOUSES, '1'1:.01.1\ ENPfW ]UNE 30, 1!l20-Coutinued. 

DisLllled splrlLl llnnhle 

',... A_~ galllJD'l). lJo'paII..... In ~"el'1ll bon""" \,-arehOltsell from mher genCfftI bond<od w"""" 

bo""",, .. _ __ .:- _ __ _ . 66,6\16. 7 De""",'ed In I"do;'rlel a.l""llol bonded warehouses frOID disl.illeQ· Wareba""ffi. ~5,ll.'iO.

TJ'1l.llSIerre<1 to Iotlustrialolcohol bonded warnhouse acc",,"Ls Apr. :lO, 1020... I, 5\15, 1\)1. 

Lt:t'lS .Ilowc<! 10 sh.ipm~nt 01 t.anI< OOl1ifrcm distillery wa,ehouscs to gonernl 

b"",lod vo·cruhoLl",·" _••....... _... ~OO. 0 

Tax paid "" ~plrHs 10.0;1 ill tron~t (rom dlstlUory warehow"" to gC1""al honded 

WllrMou' : _ 6,870. I T1l.~ paid no ~11lt11.S <nthdrawn from disUllery ...-arehllllSClllor ""llO<I and not exparud - _ 21.:1-.>1.1 

Tox fWd "n aplr1l.S withdrawn rrom generol lxmdc<! unrebouscslor e>:pon.and ooe>:~ .' _ 3&3 

DoI>QS1 Led inlll distillOf]' w.<rehoosw from dlstlllery Wlll"ehwsc:!i.. . . . 120, (W. 3 • 100,005,800.7 

WitbdrnWl' from d.i<tiIlery wuehoUses rae oxport IlDd \lIUlCCOUQtOO for June 30, I!IZI•..••.•••.•••••••.•••••.•. _..••.•••.•••••••••••••••••.•••.•••••••.. _•..• l.'Ii,0-l7,t'l1i3 

Withdrawn lrom I:eoernllxmdc<! ...-arohous<>s for I'XP"rt ood IV1s«,ountc<! lor Juno 30, 1020 __ .. __ _ _. . _.. _.. _ _.. _.. _.... ~7\l, 102.3 

L(l>l, by ca,,,,,1l.y from distillery ...-ar"hvns,," ond unllCcQunled 1(If J ""a ~U, 19"<11. ~:ll, 282. r, 

La;( h~' casua]t,. frOll> gcnC'Oll>ulJdod ",cr,·.bnll~e8 end 0 "\\Coou"I",1 I"r J Uu" 

V.~~h~~~·fo"'ti-j,:illiir'''o 'm8~;,j;';'iurtj;1i wi.i-di.ili.;~ "irQ,ii 'di~'\lil~'r-; .;,....;... 1,'17& 7 

ho""" and onoecouOle<l (or June 30, 111'20•. _•_.. __ . __ ...••...••...•..•' ..•.. 55, ~n. 7 

Withdra..-n from distWery ...-arcl>ous<!9 '''' trall'ifer 10 l:"lle1'1l1 bond''<! l"&l"'-~

hlJlL';1II 1I0d onoccounlcd lor Juoe 30, Im. __ _. . __ .. _. __ ._ . lSl,~10.6

Wiwdrn'lrn lrom G"""""I bonded "".reh"" I'" tnI.nlifcr '0 G"nuol bonded \va.roboU:iCS aod w,OC-CO\,otcd rOl' J 0".;J(), 1100. 1, 7{I(L 0 

26,S69,17J.1 

Remain!nglll dls'illery wareilolliGs JOllO 3D, IllXI . t~,~l.I3,uro.7

B"mainingln gcncralbOlldcd "'''rolw~"" Jun.· 30, 192\)., ~,1I67,(ill.~

(;.1,(00,552.1 

_Aggr"ca(e. • . .... 180,281,011.5.9

TABLE 72.-TAXilDl,E GALLOIo;S 01' BDA>;:DY W1TJtllllAWX )'ROM SrECIAI, BONDED 

-WAREHOU8E8 DURIXO TIlE YEAn AN I' REMAlloOlNU 1100 SI'EUlAL Bol.'Df:D '" ADEIIOUSE3 

A'f' rnt: Esp OP TnE Y.l:J.K E,;I,tw JUl.'E 30, HJZO, BY COl.l.EC"l'lOlo· Dl.!~TRlCTS.

_. Tmrn· -I 

h".",,' Orape· With· lornrl 

11l11I1dy (lrawn With· Lost bYI manu· '" IIn ware- uakago :wlth· b, "'ar.... h~"-"'" Dlslrlelll. drown .~ '" "lIowcd. drawn to exporl.. .m· ,~~ ho"scs J",,,'30, '"' w;lty. to:< pai'l. I",m,. 1xl&'l1<l.s. 10 1020.

.­-

ing olhor w'nos. ,.. trlclll. 

.....kn.,.,............. ... .....
 r.s.7 1,542.6 l,t Col.Jloruill. . 6,051. I 16,269. II iili;002." 4'1396,252. II 26.7 • .3G,103.9 210.974 

6.tb,Co.I.i~ornio 2,569.9 31~.O lO,llJ~.6 2l/J.8 ......, __ 6,1G3.8 2~,3z.;.6

eu'lIlO.;ltlouL. _........•. ~~8.4 ............•••....•.. _ ..
 l~tlilinol~•......... 1~,717.9 2,~(II.• ,
 , . 62.0 ...............•. 13l1.&16.9
 K""tucky ' ~76. (ill. 

~l~l"nd.. _........ 1&i. 7 139.~ :::::1:::::::: :::::::: ::::::::: ~;~~ 'ltb hswurl........ l3-1. 5 It). II
 ..................•....•• 3,793.8
 5thN"w lcfSIJ}·..•.. IO,~37.S 1,382.1 492.1 ••.....• 2II,7l1.8 ~d 1'0'" york 111,30,.2 7,523.2 .j(]7.31 ••••••• 12,774.0 fJOS.S ••••••••• 319,l71.4 21slKe...- yoclr..... Q}J.9 HI.O .......•....•• 38,803. 3 ~bXewyOflr.••.. 2,0.;2.8 ~1O.4 4,266-5 . __ ., ..••••.•,••••••••,.. ••••••• 25.W9.2 lstOhJo_ ......•..•. 2.oi8-l.~ J-ll>1I _' .......••... 30,:;00..3 

1mbOhJD._ 

lSI I'eIl1l5yl\~_ _ 

! 

52S 

H3 !i 143.0 6.5 ..........,::: :::::::1:::::::: ".,~' ."':'. ::::::::1:::::::::1"<:"':;
 :!:ld l'elln8y]vanlJ\.. 2,829 9 (52.0 ..........,..... _.. __ ,..•................ _.. __ ...•..... 3~,:l-.'-l.8
 

'I'lJI.al.... '011 4);6 II 29, ~U(i.' ':IOlI,lStI3.51:107,U6.1 ,-------all 4,&89.5 503.5143,810.3 

' ..._', " 

HOVSJ::~, Yl:An ENDED ]UNE 30, 1920. 

a'E"'''O:<~,

A,cWlilty reWll1nl.nrlo <lliUUerr ..-arehouses July 1~ 1919 . AclUllUy n.:IlIIIlll4Jllo 1"""",1 bonded Wlll'\.!llc:u= July I, 1019. 

WiIMr....... (rom <I.1lItlHery woreh<lW'illO" IlXl'ort oud un""couDlc~ fO" June 30,
 

•wW~~-ta";'ii ira;';'Gen":,...·] -IiQ~d,;,,( ;':B;';hOii~'c:i jOt -c~po;.·~·,;nd ·Uil;IC~·cil;;li~d· [.;; 

Jw1930,19IV __ . __ __ . 

J.001 I>y cll.llualty(rom dist[lJ~l)' wo,alWll.lOS und WloCcounted tor JUlle 30, 1019. 

Lust by casualty from lenera Ihlloded " urchouscs ond unaccounted tor June 30, " 

1919. _.•..•••..••.. _.. ...••..••..•••.• " __ " .•••..••.•••. _••••..••••.•• 

""~=~rii~D=~~:fu:;'~~I,'~~~l.~~o.r.e.~.~~.~~~.~~ W,lhdr&"", fOf uanstu tl> lIIADufAClurlng warehouses frOQl gcnerol bonded 

...-arebou""",ond un""""'l!ll<<l lor June 30, 1919__ . _...............•... _•..... 

"~~=-:'~J~~~~Ii,,?f:j~~~~~U~..I.~~~~_~. ~~~.~~.~.~ Wilbdro"'"II IroQl general bondrd worchous<·. for transfer to gweral bonded. • wor~bOlJS($ uud un~ooun,O!l ((>1 Iu,," 30, 1019..•.

'Depo,iled it, (1t"llIelJ' warchous,*, during Iho 

•

ya'}r .... _._. _•................ _ DepOSltod hl disUIl,·ry warehouses from dl.tlUery warehousesIn other districts. 

Produccd .md femo"ed to de.natnring warehouses direct from cllll<'rn rOOm. of 

<fu;tillerlc _ _ Re-ceived. Inlo general bonded warehouses dUrlng tha p'arfrom 1l.:.s\.:11Cl)- r.,. houses ........••. __ _. . 

R=~~ ~~eron~~ ~~.~~.::~~~o~.'.:. ~.~~.~ :".~ :.~a: .I~o~_ o~"~. ~~~.'~.I

~:;1I~:d(l(~e:.~~~~~~ .~·.o.r.e.~~~~. ~_~~~.~. ~. ~.c_~r .Ir'~. ~~'.~~~.~I Received Into gcncrnl bonded warehouscsdurlllg the year b)- 'J>ocJal~loo_

E:lI;CC8Sasccrtallled by reguugeat gcncralbonded warcboW',.; ,. __ , . 

Aggrecal.e.. 

WI~~':;;.'UU~~~~~'k:.a.r~~.r~.~ .~~I.~~.~~~.~:.,.~~r: l~, 177.005. i

TlI.Xrnlll&6.~Opergallon.............. .... 07,zu.~
 

\\Uhdrown lrom diulUery mlrenD"""" Illx l>:lld lor bOltUII,j; In 

bond dnrtng ~be 'II""r: TIlJ< rotc 52.20 per g,ul"" .... J, 708, 131, Tax .... I'UO per gallon l, TJ7.' 

Withdrawn lrom geueral b'mded ...-arohOW09 t.u puid during tho your: ­

Tux m(e 12.20 porgallon ..•............... _. ~,~58, 107. 1
 Taxrolll.O.40pergollon.... ....• . 151,0-H;'7 

Lass lillowed on account olleakllge or evaporntlon In dislillClJ' wn,elloll.e" .... LassaUowed 011 aOl:ollntolleakageotcvOponltlollin ~erall>olldedwarehouses. 

WiUldnlWD 10.scJentill.e purp<:6llS lind lor Ule USC of the United 5fllICSIrom 

distillery "'..rebouses.••. _ _.. __ "'" . Witbdrawn lor so.lnnlilie purpoe"" Bud III'" Ule use of We Uml.ed Srotn.'! lrom • generollxllIdud wnre1lo<:ls6 . _.. _..............................•. Witbdrawn for u.o of 10rcil;D Jeget.ion,lrom diSliUery warebous"" .•.••....... Wa~d,ownlreo 01 tax from di.>liUery WOro!10ll;.l,S lor donaturation ...•...... _ Remcved.lrom "I,le'" flJQDlS ordi.UIl",I,·' t11"'d 10 denotnringwarcbousCll . Wj tlldrown lor dOrL"turotl~1IfM," j;onerl.llx,nde" ,,-orehou.,""_ . With<lmwn r""n dl'UlkQ' wurebou.,C<l for bottllogln bondlor "'''purt (,ron,.. IOlf ", t.o botlting worohoUS"_' oOl:onot) __ . _.. aUowed on ""'-"'lUllt of J<la.ts(O in trOllSfI'll"llltlon for exportlrom dlstlUory warehOllSOS __ . __ . _."._ __ _ TlU paid 0" lou by l~ tIl UtlII.Spar\lItl"" lor export frum distlllllry ware­ houses __ .....•.. _. _ __ __ . . . E:xpor1cdlrom <&tlUery ...-anh0USC8, prool8l1l landingreceived ..•........... Witbtlnl"",lorezporll/1lJ1l dis1illcry w&rnhou= lIDd remO\-oo IQ dem.turing WIlTcbO\UOS.••..••. __ , ..•.•.. _••..••••••. _••.. _.••••••••••• _•••..•••• _.••• Witbtlnlwu lor Il.~pwt lrom distillery wnrcbau.s.e. and ronur"ed lo gO<1U'111 bo"tlpd WIIrehou'OII _ _.. _•.............................•... Exportedfrom gllIIornl bonded warclluu.." I"oot. 01 landingrecelved . Tax pai,l 011 Bplrl\.< roported lo't toy enO"11 II}· I"un dIStillery worcb'n!s"s . Tax poid 00 .plrU., reported lost by ea,unity, 0(0., Irom general bOllded warn­ hoW'"" _._ __ ._ _ _ . Loosallowed on a••nunt olcasUIIltle.trom dlstWery warehous"" . LeokagoollowOO ol> trongf""" to mllDuI~lurlngworohou=lrom<fu;tJ.llery""""" b _ _.. Ta::r paid 0" d<>llel(U)tJllI!" tf"Il<f= 10 mnnulacluri.ng wllroh"...<lS Iram <lli.­ tJJI..-:r warobouses _._ ' ._ _.' •.......... T1o" pald on d<>llcleno.!esin trnnsrers tl> lDlIDufaeturlng ~stromgcncrol bcmdcd reh0US69 •••••. _...................•.......... , _ '. 

Dopttilte<llumanulaclurtn.g wareh""""" Irom dlstlllery war~llO\,.OlI _ . DeposIted In manutoelUring warellOUS£lIl from general bonded "'"",lIollW:l . Deposilod JUlf""eral toonded ",-"robous"" from d1st.illery warcboU9"' . 

2-l.,IU,lSiJ.6 

5,m.O 

lllC,8H. "'"'.( 

7,l:>l.3.( 

1,WL2 

1,956,533.( 

"'" m .• 

17.7 

2H,OtJ:J..U 

~l,~t

5.tI:U,U. 7 

..-.. -,-"'•.. " 

D~tllh'!ti!1drll.e =,.(l.II:mblo 

70,695, 4 

1,062,8"'-7 

72,:us, 151. 1 

18.87S,IlfW,O 

13,5W.8
 

2,roo,7411.7
 

"" 

91, 'IT.l.1I 

15,326. t 

58, I.'>t. 8 

9,(;21. (I 

--- ~1,OO1,mlf 73, U18,1l17. 2 

,

120,00(1. a. 

6. 7QJ,lilJ. 6 

5.tm,~7

00,595.1 

107,:loOll.S
 

22-1, 5-lu. J
 211.:\
 

~O,6~5,2!l11.8

. ..••.••. 180,2S1,llIl5.9 

19, ZH,:nO II 

1, 789,MB.~

2,700.7M.i 

2. 177, SOIl. 2
 :H6,215.3
 

812,ilXl-8, 

115,bW. 

1,517.7 

:?II,857,UoI.4 

6,71l3,lIZl.8 7~,277.0

2, 1il6, IDS. 0 

21,lZl2 

(,28.l.11 

.",. 
'" ""<'O .. ..."c.,_,O"."' ........... <OOOO 

-­ - .. -­ -­

f

• 

~'

I 

";I 

"•

o 

,0 

. .-: <= 
170 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

TAlILE 77.-MATERLAT.l:l U~.IW 1<\' BREWER!! IS THE PRODUCTION Ot' jo'ERMENTED 

LIQUORS, YEAl! ENDED JUNE 30, 1920. 

TAIIl.R 7S.---SUMMARY u¥ }'EnMI\NTED LIQUORS RE~IOVEn PROIII BREWEnIES IN
 

BOND FOR EXPORT Jo'llEE OF TAX, YEAR ElWEll Jm.:l/: 30,1920.'
 

'IncllldcsJulyto Nov..mbor only for ~ho 2~ <1Jatl'1ot or New York,llD.d NOH.IIlOOr only tar lb. diSl,jNal Rhode IsIrmd. 

TAllJ,J: 79.-F'Im:'d:ENTED LJl~uona I~EMOVED FlllO:'d: BllEWElI.lES IN HONI) FOR EXPORT' 

FREE Oll' ~AX, YEAn ENDED JUKE 30,1920, llY COLLECTION DJI!TnK"'J'B. 

Districts. GolloIlS. DimiCU. GftIjell5.

Ul Collfomlo.•............
 2dl'e,..yo,Ir:' . l'S,3%! ~h CalifDmia..................•...
 '"

N'13&> .. 1UhNowYor};:. 19,3tl!I

Loul!lantl...•...••..•.. _•... :m;B32 RhodeIsland' (,871

"" M"-'"""'ChusoU.'l•••••••••••••• Wl3coI:I5LD •• 11(,:tl5

In Missouri ••••••••• 18,2tCl 

6lh New Je""'y.... 101,001 Toto! . 1,6li8,200

InNcwYorli: 4lB,63:l, 

'Includes July lo NovomOOr only. • Repart In' Nov,mOOr oel)'. 

TADLE 80.-PRODUC'J'IOl'- Oil' FERMENTEI) I.JTQUORS, YEAR ESUEU JUNE 30, 1920, DY
 

COLJ,!,:()'I'JON" DISTRIG"'J'B .
 

D1nricts. Tlurn>l•. . 1, DlslrlcUI. I Ronds. 

" 

171 

~l::

Darrels 

023,677 

3,177,1122 2tl,Zi~

1,2109,S!17 

I67,UI 

"" 937,615 

9,ZlI,~

Total. 

• 

Rrgi__ 

,,""'­

" 

Jo'n.ll'. 

lJ3lTcls. 

50,266,216 

. 2',112,6l8 

g, Zll, 280 

Slot"". 

,. 

, 

"

,

,

, 

, 

"

,

,

, 

'Yolo=. 

1\ew Jersoy . 1\ewyor};: . Ollio... __ . P~yh·onIa.

HhodeI,;llUld.

Texas . \I"i>ronsIn . 

Tolal: .••. 

T_ 

Dlstrlol.o. 

Zld PeDlJ..lrlTUnia I" Wl.>cmuiD.... 

";. 

~:~ 2H,0&iI 

Sl,718 

57,307 

'nl,1.'2 

3Z2,S07 

t:Z:;;,~l

7H,Z'J7 

/!;>nd,. 

,

, 

(J"'[n. 

,

,

,

,

, 

ilU~ULARY, 191.'1-1920. 

·1l8'ro~. I S\I,>JO/I.~lO lOIS 

OIJ.lIJ,J,(tI( 1919. OO,817,a79 Ig:lO. 

n " , , :; r, , ,

, , 

u (; , ,

, ,

, , 

l I _ ····:···I:·::I .._...... : I I j I I II I _. 1 I -1-­';212l2I:1050 ---~17 

IS nl 2:;1 23 381 3;:1 i~ 71 

Ile'l'!"" I Ope,. I"",'d. at"". 

..\ ,,,,'. 'J; 

SloOt~.

',' .. ,J_....... ,. 

St<l~.

REPORT OF COM::M:ISSIONETI OF ISTERNAL TIEVENUl!l. 

'" . 

l'tli lornia ... r:"ru:u,ulrlll. 

llliuui>... Ind~.

KenlurJ,)·... 1.(ll,L~

}lW':<I~noJ . }l assII{'hUSol'Us.. 

Mi300url. 

191~.

19J~ .. 1911. 

TA1ILE 81.-PROIJUG'rJON 011 I~ERMEKTED l,IQUOIlH, YllAI! ENDET> JUNE 30, 1920, 

1IY STATES. 

TotaL . TotaJ tar y<'8r tod Jnne 30, 19I~.

l'mctieaJly all of lho,o ,Ililillcr!<'>l 1"1\"0 """n conv<'l1,eI! jnto iudrnLI1aI-61cohcl p[".llU and are included iu r:~~o 1Cl, shOWing the nlunbl'.r ot plont3 of Ihis eharne'"" opetDLod dutillb Il,e fijl"l ~.= Cll<!.d June 30, 

Cnlil~tnh

Di'trl"L or CQlumbia. lltlr",i, .. 11\<1i""". 

K,·ntu,,~y .. LouL<IILWI. 

M!U'}"lllD.d .. ~I....",.cb.u..",,,,

N~.... Yo,l.:. 

Ohio ....... 

PeJ:lll5vlnfLia... . . BouCb. i'o.rolina. 

Wl:iel:miliL. . 

TABLE 82.-D'S1'ILLEIUI-:S Ha:;OIII1'II'.l\EUAND OPERATED, YEAn ENl)¥,n JUSE ::10, l020, 

BY STATES. 

TADLE 83.-GRAIN Dl!:l1'Jl.MlllIEB nEOISTERED A.r;D OPEIiATE1>, YP.Alj E.r;DJW JUI':E :«:J, 

]1)20, llV COL~ECTION DISTIlleTS. 

Tllotricl.'l. ' 

1st Illinoi•. 6th lndi3.na _.... ~""')·I8Jld_.. _ I.. Ohlo..... _.... Uth Peuusrl\-[l(WI.. ' __ . 

Hegir 1 Ope,. 1 ROO> -I Opcr­ Reo;IS-! 0_'1 R"l;iS-1 O[l<'" (e,"". a'<!d. lared. nted. lor"". al<!d. 1-ered. aledo 

------1---1---.-­

Go.Ilo"'_ 

I "-JO 2,OIl:21~

llCl,OIO 

j~,2.'>S

jtC,&;B 

2,2f<.,~,,~

Pounds. 

:l'.l:I,CJ, 71~

oIll,Ml,QIO 

Q,35',668 453.~'i7

2J,3;;.&,Wi7 

(;,UO.~

t,W,JIlI 

JE<i,4.3I,IU 

" 

Mul,erlal•. 

D,. 

ToI L . 

MIllI••••••••••••••••••••• Can! nn<l. corti prodUCl..... 

Rial•.•••.................. OLhcr=eals ... Sugur or sirup.. 

1I0p!l ••••••••••• 

OL!lermnLerla\;;, 

Removed lor oxport and "unaoo.,W1111d Exported in ori&iW>1 Pllclulgol, pro<>l 

R~~;~a f~/M~-~' eiPOit4tion:::::: ::: 62~::; 1':~Je"ijil bO"tti.;s; proors,';001';6(C ... RtlIIlo\'od in original paclrnges to be Re.moITd fOl~~n un:>roCIWll.lld lor. 

boltltdfore.:<JIOl1atlon 151,9U taxpaid . Removed by pipe line to be bottled for Y.xeessreponed by bo~ll.", . export ..... _.......•..••..." ••••.•• 1,(44,t60 Removed for export lUlli UIUlOOOI1D1"d Excess reponed bybotUers.. •... 00,132 for Juneao, 1920 . 

TotaL.......................... :,2!;~,5112 Tola!. 
« 

i

• 

" 

'" • 

"

, 

I, 

8 

"

, 

" 

, . 

'" ;:: ;;:t;

<­

"0 

:z. " s e

:,. ,,:.;'" '.' --

0 ~o

·

" . ­

~~"­

~c"I''''"'' 

-,. "', 

~~, 0 

'.' :.; 

:~

is;::q 

pl " "

~~

o 

.~

• 

:-; 

o

•

5

• 

q " 

REPORT OF COMM ISSTO?-'ER OF INTERN AL REV.~;NU}:. 173 \ 172 lUo~PORT OF COMMISSIONER (IF IN"Tl'JRNAL REVENU~:.

T-UlLE 84.-PERMIT6 ISSUED 0'( .THE BUBI':AU IN WASHlNGTqN lOll KO:O>lH':V.EJUGF.
 

ALcoHOl. t'u.o)f J4N. 16, 1920, TO JUliE 30,1910, B'l STATf.:S U-P BY CWSSf.:S.'
 Iii II i II III I i III 

StiltlfI. ,. B. In.1 £.IY.I G. H. .. x.1 L.IM.I N.I 0.('1'0131 _i'm':' -,-c-: •• " ", " II "-;" .. . .. 8 ~~ '" 

------1--'--'-,--, 

, "i"l •• . ..: ~.~ s· g;' ; 1 II ! ~::::::::::::::::: ~.=,§ 1- :::::: "1'" ' I"" I . - 1

1

::::: :::::?::t::: :::: ::::: l~ :t :::: :::: :::: :::: :::: 1~ '\r~aoSllS ...•.•.•.•.•. _.......••••• _..••........•. " •...• IB 3 •••• •••• •••. •••• 2S6
 

C...Wornla.....••.....•... 183 Jlg ro 8 121 1,857 m 4 I ••.• 1 J 27'1)
 ~!l ..: ..:..: ... 0"'; , .: . :..: ..: 

COk>rndo................. ....• 2 ....• "... ..•. ••.•• tS/.I 61 1 1 .... •••• .... 'MIl
 §:E.~ ~.00, I" "', ~~, Si, '~·"I"~~·' o:"~. ~, §: § .~.:~ 12. "I-I i . COnnooUcut.............. ..... 121 ••.• .•••• ..•. I sl1 220 2 11 •••• 2 5 1 1S2
 i=:."'= • 0' ... 

_ -.- 0 ·_1" :: . .. ··1

111tnoi.................... 

l~l~f;~~~jjj;;;jj;;jj~IH~2 ""1

2W 

1

\ 

I •••.. 

~H Hi 

.... 

~jj~j4 5Ii4 1 ...

\141 

):h:} 

8 8 ••.. 4 .... 1 

'~~15
 I~! '!is I l'~ g~~ lln' ll~llll g'g.ll' Indl"".................... 1 11 ••.• ••••• .•.. 2 ~>6 61 14 ..•• 1 1 .••• '3~~
 _'" "'" ~ ~ - - '~ g:: ,,'" '" .", "" .". ". 'Il'> co 

~.::~~."..:::::::::::::::::: ::::: .....~. :::: ::::: ::::1::::: ~? "3' :::: :::: "i' ::::' ., ~'I ,,- , , 'I ,- -, 1

Kentucky....:.... .••••.. 5 115 .... 1 ..•• 12 3S7 225 •.•. 4 ..•. 2 2 Ria t:E : I: : _. __: : _

:J'Ulsiilna................ ••... 3 ".. ..... ..•. 5 191 111o" "" .'" ...• 6 .... tQ]
 ';,'~ 81 &' 8 g :~ ::<; :~ :i iii :~ Is Idlllne.................... ••... I ....•...•••.• "... 2l\.4 52 16 .•..•... 1 •.•. :tJ.t
 

aryland................ 1 61 ••.. ..... ..•• I 4.n 326 6 3 ".. 1 .... fiOO
 

!JBSsnclIUSlilt:l............ 3 75 I 2 .... 1 6 I,M 32(; 15 18 .••. \I •••• 2,3'>4
 ~~ g ~ ~ § ~~ ~~ ~~ ~* II :~ MI'hig'n................. :g::::: f.<' 8 -' -' :fi g;:' :-,~': ;..' ..' .•... 8 1 ...•....• '1 643 Iili 16 4 .•.• 6 .... 75-1
 C C •• • Mlnm-,;ot9................. 4 15 ..•• ••••. .••. 2 tllO 5\l t 23 ...• 2 ..•• 716
 

}1I"'1""Pld............... ••... 4 ••.. ..... ..... llOO l\3 .... •••• •••• •••• •••• (31
 'i MIss"~fl.. ....••••.... _... 6 W •.•• ••..• 3 5IlIi OO(J 3 13 ..•• I 1 1,:l3fi , 0" E~" I ~~ I ~~ ~~'II ~~. . ~~, ~~o. I l g:=:~:::::::::::::::: ~::: :.::::~: :::: ::::: :::: ::::: 4H ....~~. ::~: ..~.I:::: ..~. :::: ~H I ~~ ~s. II 

1 

;; ~;;. ~. i2.~ ~~ ;fl. §}~. ~~~ !'<cwHampshlr........... ..••. ......• ..•• .•.•. •...• f>3 19 .... .... ...• •••. .... 62
 I ~S ~~~ S''''':;:''' S'II'" ....."'<;> .. '" I'e.... Jersey... .•......... I 162 I ••••. 1 810 5 16 ..•• 5 I 1,386
 

1'>ew )!exloo....•....••.... '.' ...• ...•. .••. •.... 7:l 27 '... 2 102
 -<: , I 1 

.I'ewyork .....•••.•.•••. 21 1,300 6 65 2 H2 13,1« 3,635 4S 43 1 II 37 1~,545

North Duo"l............. 162 711 '... zn "U-01!i ..... 0 -0 e", t- .. 0 ., 00 0 "". _ .,., <;> 

Ohio 10 3f •••• ••••• •••• 3 1,085 II\IS 10 22 •... ..•• 2,16J 

=6"+> '0 "I --",., I '" .,0 '" _0 - "''''l "'1--1""

Ok!ahOIn.................. ~:2§ .. -o g~__ ci iiol 8 "" <=_ i~ 06 ~~....... ci 8Q .,:.; 1;0 "' ~~...... liS ci~ '"
 •.... ...•. ." ..... ...• ... 315 4:13 .-..•••..1.... .... .... 73S 

§~~~ ~g -' -' ~g g ~ ~ ~= ~I ~~':i,:u,;ia:::::::::::: "'j;' "'wi' "2' '''ii'I:::: '''ii' 12,M: 1,11~ Ii .£ :::: "s' 'if 14,m i~~ .. ,I R1wle Island............ ..••• 2B ...•.•... 1 216 1llI ••.• 5 •... ...• '1iJ7
 &>~t."Carollnu........... .•... \I •••• ••••. ••••• 53 13 ••••......•• ".. .... Ql
 

S.",th Dakota.••. ··••••.. ..•.• .••.... .... •••. ..... 126 211 .' .••. .•.. •••• 1M
 

Tennessee................ •.... •... ..•.. 2.>3 14 I I " ~. 2l'>Q
 ]~.~ :~I;;; ~~II;~:~ ;n I:~I; ~;~~... TOXIL5.................... ....• 3 1 ••... 3!11! 14t 1 .... I •••• 535
 _ .", .. l;;zl ......... 13.. ...... r: .... '" lOl., 
 

Utah..................... 2 _.. •..• ..••• 134 16 I ...• I 154
 

\'ermont................. •.... 611 5 \I •••• •••• 2 _... 7~
 ~;= - - "" " "I'

Vlrginill....••...•••••..•... "" 5.. . .•.•. •••• ..••• 5211 U2 II '... •..• 7 Ii9'l ~~ ! ­ Wl\.Sbi.JJgtoD.. ••••••••••••..•••••••••••••• ' ••••• •••• ••••• 153 42 6 3 •••• 1 205 -. .. ., . West vlrgln1lr............. ..... .•....• .... .•... •••• ..••• 193 1 t.... . ... I .•.. 1116
 • 

WISl:<>nsln................ .•... 2'1 •••• ••••• •••• ••••• 761 ·~7 1 ".. 4 1 &>l
 

NorthCarollna........... 

WyolIllnt................ ....• 2 

I ......••.••.•.••.. "" ~8(l

t6 1114 19 ..•• 

••.. ...• ...• 2':H
 

(,7
 ~J PortoRloo.......... •... 4 .... 3 ...• 2 4Q 1011 11"''1'''' .... 15U
 ;1:

., TotaL 242 3,336 li"'"'i45 L031'2+43,646 11,501 187 2ll ~.21-;-0I 5\1,759 ]~ 1 :§ :: .; '" 

,.:: e:: f, :: 

0;

o :• S" 'Tbe clil3atl!l 01 permits reJ>ffi'H'IIled by lent-f. In Ibe tsble b.eadh'rl:ll nrc.., lellows: .~, W lDBllul"-Cture: ti: f< f.: e, g: f< f: !- B W...1l;C, W I.runspon; D WImport!lnd use:],;, to Imp''''!lnd sell; F, to ~rt: G, WI!XJlOrt nnll~; n, .s:!i to u;e; I, W tun !In'] sell; ~, W p"';Cflb\l.: K, LO mnnula.otl1le v1nognc ""d LO proouce InWlICllllDg llQ.uor Ii

,. ~~ .. ~~ ~~ ""3.. for ooD~=lollllll<> ....me; L, W openlle <loolOOholldng pb"'; !d, W sell OBYOr1IJg extr6ct-lI; N, W procure ~~ 0< ~~ ~::< 0< 0' a1ooholle l,rtlpDlIlllom: 0, W rectlf!·. C!lnd J permits ..... 1"511\'lI by l'odemJ.prohlblllgll dl'IlCl<l/l!. OJ
 

Ihe C permil& a l.,laI oj 7,197 aDd ° lh~ l I>"rml..,,, toW of 29,5.'.3 "'oro Is<ued by tboo diN<tof'll.
 

j 

Q 

. : : : ..d . . . f ' 

i.. ' 1-....... ," _... ..., ""~. .c ,. , ~"" mw:w+, 4 

.l*,jb*.l~i+ ~AI'J~! ,~.,.1 . ;; 

.: ¥'~,i':a~' +•.>:.,,::,~
~~ __ .~ • ...J 

TABLE 85.-TAXESAs8R88ED DEFORE AXD AFrElt THE EFFEC"llVr. DATI': OF THE RIGHTEE:--rH AMEXDlIIEST TO TilE COXBTlTunOX FOlt TIlE FI8C...L 

Y&A.lt ESDED JUSE 30, 1920, BY COLLECTlOS DISTltICTs-Coniinncd. 

IJquo",. 

Double to" (!ll'('.35, TItle II, 

Dl!trtclo. ..... bcforo or oller 11,000 spoc!nl national prohlbitlollact). olghteon1.b amen<l.monl. S])I'dllI Lo"e" lax (sec. 1001, AIl5pOOfuIta,," (""c. 32H, revenue act penalties. Brandyllaed R.S.). lJl8t.JlIed ellOlS). A<'IdJUOIlOI in lort1ilCII· RoeUnod "1'lrHs penoHy. tion olswoot "pItHs. (,1.11 elM.,,"). wines. 

DclBlfllCe.. Deroro . 171.00 ... ltcr . "" 34.77 

FI<lT1dn .. Deforn.......
 143.76 $65,625.31 15,275.06 12,149.63 AltCl'•••••••• 17S. 2.'i SII,5.'i2.07 8,378.63 t54,OO7.48 $10,000.00 : ••.... 

.- Total.. . 322.00 10'2,177.38 23,003.59 64,(IJ7.48 111,600.00 2,149.63 

"-.. Befo . 1,00.17 m,8-I2.97 66'371.651..............
 1I,{lZl.~8.

Aller . f-_-,-m""",+-,-,:,,".:",,::..n::'I_-,-M,.:""::..~~ 189,000.00. 249,000.00 . 

ToLaL 1,681.f15 608,876.70 121,33fl.<:ti 1ll9,00J.03 249,000.00 6,1123.48 .. 

Fielo.....
 Alter
 ~.~ "9;,ioi'ii 2,4~:~ ····ili;ri.J:.ji;· ····00;500:00· :::::::::::::: 

Total GIll. 30 9,500.11 2,5-).';.12 19,120.45 30,000.00 .. 

Tdoho••• n.lore..... ..... An.,. ...... ...~.,.,.',',',':ii,':f.s'·I.·'·',',','·:":,,,":":'1,',",',',":;00:'':":'+_'~," 000:M' .....i;o{~i 00' ... ::::::::::: . 

Tol.a!.. .... II.M ~~ 1.~ ·~M ~ooo,oo

ht Illlnol....... •. .•••••••••••••••.. ... ,Ilolor•. .... 10,001. Ii [,"'7,1.19.27 177, 9!lO. 68 ~,0l1.85

A1t"r.. Ii, 1lOO. f>(j 131,727. U4 38,5-16.41\ Jr,4,8('8.83 IIl:l,OOO.oo 00,831.05 "iliii:r,s' 

16,407.67 701,867.21 216,537. 14 11:.i,8G8.83 IIl:l,Ooo.oo 95,&12.90 (,11. ~5

SthllUnols..................•.•....... 

To"" 1

Defore . 6,W.2S 155,708.82 2\),100.44 34,445,78 

A1mr . 2,223.71 47,453.58 13,900.00 

TotaL . 8,867.119 203,167.40 

23,176.93 

37,121.M 44,500.00 67,622.71

l"'1lislana.•...•••••••• ~. ••••••••.•...•• 

Moino. 

Ifary13nd : 

l1ass8chuselb!..••...•.•••••••••••.•••• 

IBt Mldllgau............................ 

lth.Mlchlpn...•..••••.••.••.•••••••. 

At~r.~~~~::: Belon'............ 

Aller......... 

TolaJ.............. 

Dolore...... 

AtLcr....... 

Total 

Belom...... 

A[ler..TotaL...

frlore.........
 

ter.................. 

TotaL ... 

D~ore:-•.....•.•......... J.rt.!r · 

Total . 

= 

2,581.24 

879.61 

1,701.57 

227,722.:>-1 "1.:..:.:... 

763.2S lr.,232.20 

1,723.04 7,525.10 22,000.00

1,009.86 6,916.70 6,459.63 

3,134.115 2,583.34 1,400.00 3,25'l.49 ....i,'i;[,00:00. 

4,23-l.lil O,500.M 7,8G8.f)9 3,259.~9 82,000.00 lZ7,99~.48

............................. 

Ind1:lJJ.a ····························1 An,',J?!." "' ····1·:j"~"'~~~'···*~~!::~,'t",·,~~~~~~··~~~!:I:j~,·~'~~~·~"~f:~~~tl:::it~~t~:i~j'~ti·~:!~~~~~I~~~ • """ ~""'~ 13.820.91 ~~.M.... ..... &I,~OO ,.'."" '00' ...C·C;·C·c:.""··I·········· 'n _ . 

Tota!............... 3,448,85 r>-1,917.1J 17,285.29 69,954..';0 8-1,500,00 16,093 72. • . 

Iowa " Botore..................... M7.22 12,6&'1,35 1082&1 

J.lter·~·:~::::::::::::::·f:J'.j:~:~::~f:i:~:,~:~I;~.~~;'I::~,:~';"~:~"'~!:·:·:··i;~r.;j""~·t·'ii·t 5,827.17 36,926.74 ..·~·:·:..~~~·:jioo~·t·,~OO~··~·:·:··:·:·:··~"~··~"'~:~~~~~I~~~ 53,600.00 57.t'lI . 

FIe/ore......... 76.25 3,333.34 852.39 

···.~:~;:~.~~~:;.~':~:.~"~.~:~:~"~:~.~.;:~:::~·:i:~·;t'i=t't':':'·::~·:j:~··t.·~:~·t.~.~::~.~··~·~::~·~•.~·.t.~.~.·~·:··~.::~::~.~::.I.~·~•.~·.~·~··~· 387.75 :J6,n.\.I.85 12,837.23 ~7 1131 50 

051.14 S2,2Il1.83 15,485.95 '7-i;28i:ili' ····ss;OCiJ:OO· 7Ift;4l1:00 

1,338.89 98,3411.118 23,323.181 74,286.81 M,ooo.oo 164,345.50 

~72. 34 

150.63 3,1Il">ll.70· 

622.97 ~,lIIIn.70

7H.1'7 4-1,001.00 11,20.5.20 

I::~·~'·~'t' 780.71 :I:~;"~""';·~"~' 40,hOO.03 :I:::'i~' 12,24,\.28 '~~~"~·~~~I.·:·: ..:·~,·j· 2,0~".1O ;~~~.'i;~"·.f·:·:· ':'~;j; 2,000.00 ix~·.~·,:ji·~..:~~~~~:I~~~~~:I~~~~ 881. 71 14,.\.11, 71 3,298.00 . • 15,368.33' 

:J.I.u~ 5,876.06 I,M7.74 lo,iM:io' ii;ro,:,:oo' 212,354.01 

1,227.14 2O,41~.77 4,846.73 10,1.\.1.70 20,.0;00.00 

Rei""' . Arter••••. 

Tol.lll.. ... 

•
 
---- ----

~-:-'

'l'ABLl!: 85.-TAXl!:S ASSESSED DEronE AND AFTER THE EFFECTIVJ; DAn 01' THE EiU-IIT~[~TH'AlltEl'l DME~T TO THE CONBTlTUTION FOR THE FiBCAL 

YE"'R ENDED JUNE 30, 1920, BY COLLECTION DIS'TRICTs-;:-=Continued. 

Liquor~.

· D~ubletax{'lOO.3<>, Titlen'l Liqll~r tSl105. DlB~riet". "'S;;EJs.'Il'll 1>"(0", or 8He. $1,000 spl'(!llll lUI.t1onal prohlbitlOll ""t). d,ghteell~hBPll'Ildment. I Special tII~~s

(soc. 32M, lax(soo.l(l(1J,hUspoola,!tu ----,7~C--,---

R. S.). re"enue""t pell.IUt'S. I rt lUi 1 IIlrllndyuscd 1

<If 191~). TIlJf. A1ditlonal l{ \il~ l." fortifi'lI_ Rectified 

I"Q8l1.y. [alt Irt.....os). tlo.~~:-t"1 :i1'~rll.8.

Dcl""e .
 A!'!e' .
 'i:~n~ 1 !~;::~ 'l~:m:~g ···$37;7.j,~:i~"·iioo;060:oo·. !lI)'HO.. . . 

Tol.I.. ... 3,676. 59 ~,!lfld5 18,11%.10 37, 745.wl~-:oo-I-CC'c"o,-,c"c.,I'.'..'.'..CCCC'.'.1'..'.'.'.-.-.. , MUsisslprl·· ........•..••...... Bofo,e.. ... 270.f14 39,~S.3.5\ 9,MS.12 . ] . 

Alter . 

TotaL . ~_,~~~~~ ::::::: ::~:::: :. ~:'.'..'.'.'.CC.cICCCC.cc

1st Idf~<""rl ..... H~fo"' _ ...fl"I' . 

TotQI. . 1,::~ :::.~ ~:::::' :::::::.' .... ::::~. :::.~ ~~p 6th Mi..'l\Irl ....•.•........•..........
 Dcio'e .
 Altor.•.....
 ;U:M ~:~:~ 1.~~~ ~l '6;5&t'is II . ~5.000 00 5,~~ . e~ TOl/l.\ 700.37 1,rY.l).I"l 1,8112(l 5,554 38 - 25,0011 fJ() 8,319 f>ll \. •E' . bfontl'lrul.••••••.•••..•.•••• neroro .
 A!'!~r __ ..
 (125.51 92.\":11 1~,500,00 8,916.73 3,274 

3,~f(lZJ421~"'"8,11'{l1l'-1 I······· 12,50000... - ••••• "1'" ..' .. ••• 

TotHI ~\H1 2U\G 7~ 6,o,i G5 ~-;9T-l~OO=---:---.---- ..-.-.- .--.

NohrB.,kB.. , •• ,•.•••••.•.•..••••••. DI,lore... -18151 9,%1l 0:> 1,535 43. ••• "[".. •••..'1 .. Arter __'_'_'_M '_"._'_00_'_' __'_'_'_"_" '_'_"'_'_'__ 10,500.00 . -- •. O""CCCCcc.cICCCC.cc 

Toial. 1,IOO5!l 20,66677 ;,35074 8,2209] 10,500,00 '-"'I""O';O;;O;;O;"I'~
 

Delo'.
 

All-cr...
 

Total.. i="~='1 ::,G_·· ••• ···· .•',1=- .• ==

...1 -=-=-=I:C::;~~ , 1 

!WeOr" 

AII·e' . . . .~" ".~.~ 1 I__;-:;M~'C.M::;-I~'_'_,O_~_._" ',m," I....· ......, '_._"_,"\_"_C,__ 13,806.22 jj;500:00' . I. . \ :.. 

1,t New Jers~y _. 

ie' 

. .. 

T.."'.... 

~f!~re.. '."'W ffi:~ ~,",'."m:~+ ',~M ",~.~ ,",,,"00 re:~ ..·..i;o:,do· ·····2;000.00 

........ 

2,~~ i:::·;~:·· .:;: 

.ri 5th Ne'" JCmly ......••......••. 

Tol/l.!.... 

Before.. 

720.02 

l,WIH2 

s:J,;.1.J4 I,08Z,OO F~'~'~"~"~.~~~I~~~'"'~"'~.00_F~~'0'0'~"""'9 ~015 61 ~...... 520.21 ... . . 

After.... -.-..... ~~9.39 .­ 1_ M180 387 51 ,---·c.c'O""~·O:OO~·"·_--;'",.o'"",'"'+CCCC,, _ 

r; Now Mlldco.. 

Tol,al 

.<\.h"r ........

Total 

... 

..... I

I 

2,4M 81 I' M"I 31 2~

9, M 

. . ~,"B9 41. a87 5! 1~~~"""";;;;;OO"f~~'"'""";;;;."'"CI;;o;;o;;;;;O.;." ...._.. _.... 1,S3.lJ-i """"1 ~~oo•.,,~....... 3,~~ 3.001 .00 

6,11)(\ 73 1 1,4,1 20 ::J'~.,~,~,~,~,t:~,~.""~~oo~:::::::I::::::::::~ l.tNew YllI'lI:. ne\<lro.... 

Alter.... "'1 700 05 510 67 . 

333 341 

.... 

Z;:,loj289

~,!l-1I 91 

•••••••• 

ill4 28 

~.••• 216.24 

23,500 00 __,"::::'000::-12CC2--;O 

Total.. .. -l~--~-~ 2:l,OW 00 1~..,~"~'~OO:i"I";o;;;;;C;"" ., 201 New Yorll.... , DeC(Ir<J. 

AC,c, 

"1 

.. 

24,432,11' 

303. 7~

l,i50,()(1 9,290.5,'; 

1.:122. '.\ 

.•• -

9~~· t7 38,5(I().00 

2,5\4.03

,'O'C'o':"-I'CCCC'""""O"'I"""C'CC.c 

HlhN~.. Ynrk _ 

r21,1 Ne" Yorlr 

. ~t[~~~~T~nl

BdO..TO~BI...

2~'~:;~ L7~.OO .. --1;:-.-.-.;::1 :::~i:~~

l:,~::

:~.:: --c~~'C::o·:::-.:~=,+_,=;";~=7;=;,:~=; 1 1 

MLf~;.~ 1~~""'""C,"·oo;;;'I~~""."i~~:~:7~;+."..0."..0.".."."."..":I;:.:::::-:: 

.<\.!I..r.. 16,~7 83334 1,000S 02 .. 91 6i ··· ..~:iffl·oo· 3,:>31.25 , . 1 

Tol.al.. 2fl.l.\~ 1,83:l,34I 2,09: 3G 9167 3,:.00.00 3.3iO.i~ ~- ..-.­..-.­..-.­..-.­..­..-.­.. 

t. 28th New york . £f~l~~. .~1fI;::~ Ol~.G~.1 36,m ~.~.~~;~~;O;,~.'F~·,',"~;;;;.Ooo"l~~";~~:~~~l"'i2;559j,j' 

l 

~'

i

NonhC"rolinB .. 

Tots!. 

~~t;::i...... T<>\al­

. 

:. = 

710 O'.l ~;6,OlG 65 1 35,671 Of I 25J.36 6,00000 IOtHl I 2,.'iS99~"·1---

l,:~~ 1=3~~:~ I ~U~·~ :1-­..=ioi6=:~;,,~·C'o·'c·I-·..:',·..o~..".·::":··o"c.:~:·c,!'-.:,.. :.,·.. ,·.. :.-:.-:.:.-:.,:..·'.:'.:I:::-::-----__~_,_.;=_o 1,305 (15 371,\'17 &l1~(;l1~,269.42 " uuv ON. 98.10 

.,~

•
 

---- ---- --- ::- ------==-==­ -~ - -----==-::.=.. - -- - . -­
R'i'll~hl

'l-'Ilits. 

Liquor lue,. 

0,000.00 

2·12. ,',~

J,1ll 36 

1,95J.8Ii 

or arler 

. 

I 

Double la" (s"". 35, TitlaII, 

national prohibitloll actl. 

Spoolall",,", ~l.()(l()·jrecI8t . 1----,,-----1-----,;;--,-,,--, ( 00 32U . la, is".". 11)Jl, All ,p,,,,,~1 tar 

SR:S.).· ....~l'r~~;i.ot I"""l,,":!, Mditionlll Di,tilled ~,~~~,~~~::"c:I Ta". penalt,", "pJrll' I,ioll 01.",",-1 (all 01';'.,('.<;). "'i"e~.

-------1------1---1----'---1---'---1---1--+--1-­

SW,&! --'ji,;:,oo'o:d- -·ii,ii.i:7~· "$';,050:32 

20.84 5,500 ro I 1,15fi,75I 4,:.50.321 

• 

TABLE 85.-TAXES ASSESBED BIH'ont: A>l D AITER TrTV. EWEC'TIYl': D"'TE OF THY. Era HTIlENTR A~tF.N[>MF.NT TO THE CO)lSTITUTION }'Oll TUll FiSCAL 

YEAR E:-iDI:D Jm,E 30, 1920, llY COLLECTION DrSTRICT!!;-C011tinucd. , 

2,~OO I---;;o;-;cl----I 2.1IQO.!lO 300,M 

399·65 

lI2.5OO,00 

112.!JOCI (I(J 

.­ -..:,;:~ 00 

00

' ,'Ie:,:.C:,"'--'-"','--'---'-CC'C''c'le''c''c'e''C:" 

,""' ........· .. 1 

1,20R26 

I, 2M. 2fI 

7lI•.'>'l-'!,1I 

70,21 

2!.82 

77-58 

67.56 

:J3. OJ 

145.14 

43.02.1.42 

31,fl\;.ll 

11, ~f,(\..11 

11fl, 20!l. 64 47,208.70 

25.00 

692.13 

58!. 70 llO.43 

Tolal. 

Hofor(' 

Aller..... 

Total. 

Arl<"r._ •........ ..•• 

Hefore .. All.or... 

TotaL 

D%ro .. _ . Aflor.... 

Total. 

lief",.., 

Alta... 

nelo . Al,er . 

ToI"l. 

Taial. 

Belore. 

Alter . 

Deloro. 

AlI"r. 

To(al. 

DJ~tricl.!l.

North 11a\oo(8 . 

• • 1st Ohjo . 

.. 10th Ohio .. 

IHh OhIo......•.....•.•.•.•••••. 

ISth Ohio .....•.•••..........•.•.•.
 

O~I..homa......•.•...•••.••••.. 

u...gon ...•.•.••.••.••.•••........
 

• 

-~ ._--- -- ~----

1st Ponm·.vh'lInio . Hefo", .. 

12th POllns.vlva.nlo•... 

'Z.1d P,mnsyl"B.ulll .. _ . 

South Palrnts ... 

3d Te.."<a~._

{Hah . 

Vcrmont. ..•. 

• 

AssQ<;""d. before eighteen(h amondmcnt. 

IIelore_ .. AfI,nr.......• _ 

To(al . 

Rolore ... AU"r.. 

TotaL ... 

Herore' ... Aflor 

Total. 

Relor". 

AllOt.. 

Tolal 

Helol'(' 

AIl"r..•.. 

TOI.al. 

Before. 

Allor... 

Tmal 

Boloro. 

AftCl" . 

Liquors. 

---- - ---------~~ ----- ---. -

I 

o

, 

b 
---

r
 

•

c

TAELB s.'i.-TAXES AS8l!lBBRD BEfORE AND A-ETEil THE EFFEm'IYE D,\TE OF 'I'll E ElOJfTEBNTll AMEI'i!)lllE"'T '1'(1 THE COl',STITUTIQN FOIl THE FISCAL 00 '"' o YEAIl ENDED JUNE 30, 1020, BY COLLECTION DISTllI(""'1'S-OontiIlUcd. 

..····3:20· . 5, 72(\, 85 ............ 9,335. 79 

1.20 S,72<:.85 ,9,:u5.19 

l,IOf.ll 741.~7 (.1.115, Il3 

?iC.43 5,47\'32 92,\\92.14 

JJquo,.-Con1.inuc<l. :-larcoUe•. 

1.1<,[110" ta"es--~ontjnuod. IMls;cuan."u'l coHeetim< 

IMiscellaneous Grund tol,~l

Wines, Floor texe>; (r<'llll.ltl'~, , Tol"l 

llqllcurs F=ente<l (,""<lIme I ;)I:;::~; I liquor<. 

and cordinl' liquor. nct.orJ917 coml'TomL<e, 

(•.tJ~h"",,), a",IWI8), lines, ek), 

"'iii"oo ........... St,86Il2~ I'261,1l9.:l3 

12,197.93 ' 7,~,51 381,003.61 

16.00 2,19':'.93 t2, 2'J!1. j'( 64~, 21~. 64 

==----='-­

Total.... 

1loJo'e 

Altar. 

Before . Aftcr . 

ArlUln~

..­

IstCa1iJamla...••••...•••.. 

3,8112.oD 6, m.18 10,319.58 1,570,:!.JB. 7~

6thCalitomia•.• 

.. 

I,MY.52 873.44 ~,"19.96 249,474.68 

Colomclt>.. 

1,258.07 300.il 1,~.48 6g,I19.'l.79 

:Reloro.. 421.7{> 7IlS.og 0,192,61 5.1~7.lll 15,97.~,7G Altor. 61.5 ),128,18 2,729,~J 18,[>57.56 

'l'ota!. 1_~_427. 7f< &1~.50 e,.92079 7,927.14~ 2,285.57 1,0<17.70 3,.l.33.37 37,~,.r>4l

DlstrictB. , 

i. 

2d Vlrglllll.., 

Gtb Virl\ioia.... 

Wc,( Vi,llinia 

Wi.oomir... 

Wyoming.: 

Tol.8l.. .. 

A<"'!i<ed helaro or an .. ,igbl.eenUl smendm.Ill., Special taxes (sec. 3244, 

R. S.). 

, $0%. m 2B. O~ Felore... _._ 

All.ct , 

TOlaL _ .J' ~1.67

:errore 

Alte•.. 1~:~ Tol,sl. ,_--;_'C'"""'C'+'::""~'OO,",'~'"'O"=";"'""'";"~;'ol=";'~'"'.~'~'~'~'.~";'~"~~:::'~OO~I.;;,.;;,,,,·o·~1 __-""I 1

7 

1,516. 72 1 16, 700. 41 18 (MJl. 2() m7 44
 'Beloro....
 3l6.2Il 6-1,582.Gol 15,3H.1).I __~_,,~_··_:._i3_·.C·_·_·_""C"'-"·:OO:I_~_ )Jler.
 

1863 [(lII'l(l'~05 'l:.lJH.2t Zl, WI. 33 19,000.00 Tol.81.
 

Belore .
 . ...,.•,.....,.,. "";'."',."~" l.Slr..35 ... I AIle, .. ,,,,,,. 3;:1..">8.33 26, ~n 70' 33,0Xl. 00 f---"O,:mC:~C:I"-""'''''''1

li\7.I! I ?2,~:.o.l.i .';,l~j.l18 211.,>17.70 33,mOO 9,1'l3.li'.! TotIiJ .. 

BoCo,c .. ~g~ l~:liU~ t~rlU "'8;420;96'1' 32,ro:<OO ~:~l Afl.or. 

Total J ~'>'l .11 7:z,;u 00 ~~,i~ £6_i_:"'=':"'C·:OO::'I.~~:,ro:·C':"I"--'··C·:··C··C·"··I··

Belore ... ',,," 001 .. I 1667 l,m 35 482 48 2,J2a85 ,_-,,"'c""f-·OO

Alto, =-'f---'--'--'::'I-"-"--'--'.::j .. 

T~I.~). 1<1 r.7 _,833 j3 1 .to, 14 I 2, m 85 ~..;'"':"";:;;'OO;:;;I;:;;~~i'iI"'",'i",il'~ 1>5,205.732,748,853,011951300.1'81' 177,4;2.76 $5LO,Ul.ZJ 1114.«1 ndon> . 16,787211,712,3I;S,Yl t76SCI'JG5 1,~'Q.60o.24 2,f>82,OOOOO 1,T.,o.. m.... 1tl 1111, ,\C l;7 1.20 AlI-er . 

l~I.OO'2ttll~491,2091J{1 14-~8,l'oI32311,8{9,Ii05.U 2,Il82,OOO.OO 1,916,!,&U9 617,691.00 115.16 

Doubl~ta" (8"0..15, 'fi:lelT, I Liquor lllx,,,. 

51 ,00ll sperlal n"tioUiI plohi hilieD sctJ. 

til" (,..,.1001, All special!"" - ------,CCCCCCCC::T---­ revo"ueact penalties. m.wled DroD~ym \ n""tifie'! orl~lS). 'fa:<. Aoj,li<j'J,ml spirits lulurtlfl,·.... spirits. 

37,,,noo

penalty. (allelosse:s). tionor.,,-oot Willes. 

IW, 750. 07 !9.2O.'l.76 1~,25(l.cr;J 3;g\I.Zl 

_ ,·,,_OO_"_l~ 13154.00 

~;;t~U~ l~,&;~ll M,55t.51 '72;roioo' p" 

:. Dlstrluta. 

. 

Arlal.na>s ....••••••... 

oollectloos (llquors and 

Sp~lal (!irt"'ltl<':S, narcotlr;s). 
 Total
 terry,r, bxB'l. naro;iJtlcs. offe,~ III cornprornls., 

fines, etc.).

1----1 

Defore.....
 Arter
 

I Totol 11,W'iI.[<.5 $700.00 tJ,41Q.f<5 1O«,li32.5g

.1 Jlelore . ·Artcr . 

Tot,,1.. ". ~,576..""1 ~,614. 70 11, \160. ~9

Bclo"'..... A~,

3,3115.16 2,1311a~ .~.52.'i. 5ll lGl.33.~, 5:.l 

~,

•

• 
• 

• 

TAlILE 85.-T.11e8 ASSESSED DEFORE AND A'ilTER TilE EFl"!':C'rI:VF. DJ.TE OF TIlE EUlllTRENTH AlIIENDMENT TO TOE CONSTITUTION FOIt THE FISCAL 

Ylliln ENDIlD Jmm 3D, 1020, V'f COLLEfJ'l'lON ])r~1'llICT8---DontiJHll'd.

~f~~,-..:.,,·::.:: ·······i.it:liOy::::::· .. ··· ..... 'iiil:7o" .... ·j.SQ:OiI· m:~ TotaL. .. ·.. U.60 __ 19.70 50.00 247.2\1 

Dolom._ 

Afler... .... 

• •••.•...••• --..!C"c'c'C'c"c'c"c'I'c'ccC'-"c'c'c"I "" .••..•••. -... __C"C":""'::-~ ~v 1_ 1 __""'~C·:·:·:·I_:"'c·e':"'::=M" 3,2~O.21 113,1(/1,,4

T<ltal ·•··· ••1'·C·C··C·,·'·C"C·C·;I·C·"··C"C'-·C"C·C":I__;,;,,~,~·"ro~I_~·'~'"'ro".."'--.~""' I~~'~~?·"'M?·':'~I n~lono. ....•.• l,\~2.li3 ~1),n7,b\l 4.ro,531.~,"

Al!(lr.~• •.•~: ·.·.. I:·..·:·:·..·:.·~.·.·:.:...:·:··:I·~·~ .........:..•... ..~·:··:·~.._. t:t"~·~"~·~OO~,t:~·t'·;M~'~·~'"~I:~'~"~·:"~'~·~ro~1 ~,471.23 67,4&5.98 1,150,1&4.15' 

Belore... __ __ .•... '.;'00'" ...•. 120.00 013.;6 After _. 1,448.00 318.11 m,I>H.33 

Totnl.... " . 6.00 1,US.OO 438.11 1>',2$.00 

~U~~'::.:::::":::: :. :::::.:::.:: :::..-.:' ".ji:iii" &.0,(11 .····1i:.io,:ii· 

~:otol...... .. , 4.1.20 8.'1l.OJ 3,0107.831 

I,l'l.uot&-C<mlinu<!d. 

A~ befcrc or l.1Q,uor ta:lI's---Canllnul'Io1. I~lIll"'.llI,1 Cr~"r olghl""nlh ! , ,...____ «l1l«'tlOllS' 

umodmrnt. (pertalll.,., Win,,-'. TM' Ylor>r IBX~_' Inler",,!, liquors U'IlIO",", F<rn'onto,\ (rt~"'lU" o!T'rs In 

nod cordl"]8 li4uor. ",'I.• or 1917 comproml,o, .' (1\11 de",,""). l\n'110l~). finei!, ok). 

-


ML......lb"'eous Grand lollll 

o:<lllections (liquors 8lld 

'r<'tl~m"", Tol"l tu><=li<":l). nletel!, nllr~otlr•. "ITcrsin
 rmnpromlse,


flnes, .:c.).
 

11. 00 

I,lIlll.OS ~02, 174. 4(. 

I,F.t,037,2.l 

101. all 23.\.00 

300.04 777,2[j ~.Hl5,OO

ntmdL .. 

(le<>Tg\l> ••• __ •• _ 

IdoM.••.......
 

.l.dUiom•.•. IJef<J"'........... 

All.<!r.. 

3,480.1:.1 

1,078.3,'; 

92,\I'JS.51 

,,",4.28..97 ~,~,a21.~1\',~,W1.37

00,611.[,1 

IS,291,uO 

1,1'1D,O:>\.41 

71S,4W.4B 

8th nUllol•.... _ ... TIIt.a1 ··_···I~~·"·~"'~~;';t~"~"~·""~'~·,~'+~""~,·~~ii'·~~i'~~·~~·.,,~~·~'t'"'~"'~·"·,~'~'~.,~11 fUllam _....... 383.~2 2, Ht1.-;[j ~,702.51 12,339.119 UI,4j:l.8Il Aner. 00.78 &1.50 5,0SfI.G4 22,IO.'i.9'J 105,,,0.21 

3, Us. i!3 II, 1S), 00 1,!IOJ, 29ll. 9.; 

ToU>! .•••. 2,213.25 g, 792.10 34,445. f<j 441,2H. JO 1,70!'.:l.\ 

lodi!llla ..... 

10 . 

• 

J>llllSll5.....•.••••••..•....• 

J{en~lIcky ..•.••••.•..• " ,. 

1.oo:IsIaml...•...••••.••..... 

/IlllrylaDd 

, . 

],tNlchlglln. .•.•.... ,••.... 

/lerON•.. 

L1, 448. 3~ l,f.2r,40 2r>4,,·..\~.3-l

2,0:;0.31 300.&1 17.~1~.9."

After. I .11". ~"'I'" 'i!j ••• ··· •••• ..•• 1 1,409.00 I. Zer•. (.7 .23';, V,O. 39


~·ots.l 3!,I. 11 I._.':.. .. '.. 5,Of.ll,13 !l.'>'.l, 7\9. H 

Delon'.•, .......- 1 -_... .... 320.£7 2.28UI3 10,1""05.91
 Aftor. ~~ ...:·C75"-f__·"':"'··.,·: "'.. "":"'"':'+--'''~'c·'''':::·C·:O_11 Total 1 .n 670.00 I 4,3!l1l.'B 1:1-1,1'9.31 1,Im. 1% ... Dorure....... .' .•..... ····1··· ... I 1:10.00 4,~1.98
 

A!t"r'~Ol~1 : -- : .. :::::.:=. ·~::~·I~--:c:=,C·;=;-I--,C"c:""CMC-=.~=,-11 J5,llG,8:l "'.00 o

.. n~rOr" ' ;11P 40 I'.. 5,01\2. ro oj(IC,~.~;;:;.,.""",_!~~,~,~ .•",~,C.,C" ••,".,",."~" ..".C"'''-!I AIt"'.......... j)')7,S78.32 1l~,49(l.]~ 1,2.'0:1, ;~S-2IJ

TolaL 7AA.¥1 5,M2.00 (l11,7"4.H [:lO,91;,~ l,fO'J,I91..ro a, L\1'2. IR 

nero,.".. •. 30.1·<421 124.:;0 L~,0lI3.49 21,700.11 40,3%.91 

Mtl'f., ··f-~"""='c·'c'+_c·c··c·='cMc-,'-C'-'c·'=·:'C~c.l--c·='=n:·c'c'-f--c'o'C"o'-c"c"7j 1,2'1!.81 .. 1.~.11

~i:g:~;·~:~l ,:: :::::::~~':~~t:::~::·~,:~~: ~~'::,': ~:~~i; ;~;~:;i ".00 OO~.87 G7,&\7.3R

'TotaL " :jl;."~':'""C'~I,~.-"~m,,,,",",+~",c.m~""""'l~--i"""""~'~"~"II nef,""...... ..., 1l'\22.'j.~1 2,M~,G5 1Z.\,1ffi'.42 M~"r. . 21:t'J ... •.. (l~,274,42 2,'l94if ~15,OO7.33

'['otaL. 4241) •........ _... 151.500.:>.5 5,:.-1442 HI,IJ,i.4.'5
 

IWIol1'. 

AM,.,. 

Total. 7,mo,3, 

n~lo,".. . :Il1Ji'l-l1 J,27I1.001 1~,032,W 5O,<2(12ll2l'L,I''''(\07 

3,d7ll,97 

Alief. " ~~ ..~: '_~'c''C':"C":'j__'C""":'C'·:'C'-f-_':"c"'e'·':'c":'·Ie'C"C··'·C':-": I 

Total. .... "" 4,410,00 2il,OS;.1.~6 246,.)5].12 I,04.5,fIOO.5S 9,1't>O.32 1,0:.5,750.'i:l

~~. :: ::~S 'ii:oo' g11:S: U~Ui 11,g~i~ I 

3.29].:1) 18J,(oo.07 TIlt..!....•.. t:::':·~,.~·t:::"t·~oo:t::~ooo~.~~t~"t·~rnt·~,tJ,r,~,~·",,~:·.,t

a 
TAUl!. 85.-Tu}lS ASSESSED BEFonE AND A"i'TEIl. TI!E EFF.l:OTLve DATil OF THE EIOTlTF.I':NTri AMF,"'D:lli:NT TO Tlf.B CONSTITUTION Fon THE FISCAL
 

YEAn ENDED JUNE 30, 1<J20, BY COLLP.CTlON DIST'Il.IC'f~~ntinned. 1----­ LI\lU0l'3-l'''ntillucd. N""'atics. 

.......""sod bolo";' 0' LIQuor tsxe.---{'ontlnmd. MiscolillnCQlls
 Dbllietl!. HISCellanOtm, alter ei!;:htcenl.h	 cQIl<lOt!ont ~oUeotiOJl' llm""dment. •	 I (penalties, Total (l>enaJUes, Wil"" Floor t"~",, into"",', Special ! Tot<ll liquo"". In!,,",t, Jiqntllt" Fermrnlod (revon,," offorsin l.n:"". IW'l'OU"". , ofIndn COlQproml,~• ..ndcordial, liquor. oots 01 1917 cOlnllroIlllse. 

("'lel:1.."es) an<\.L~L8). finCl,etc.). Ifines. "tc.).

---,--.-I-----I---I---I------I-~ ... ne/ore............. $11\1.52 1l7.l.ro !0,BrA.04 $3,676,14 $'.n,413.~2
 

All."c............. 2&7.G( 13R-OO t.-;'C.~w~.c."'~.cf-~uc.~.OO;;";;-' ~'_•._.,_,._._"'_
 

11,3!li.fl6 .6.46 '1,3!l8.1~ Mls8i:Is1ppl . Re/or~.~~~·.·:::::: I~.~~: ~~.I ~:~. '~. !~e'~'~' ~",~""":~~:+~',:C:~O:":".~,'·Ie",;":~::O~",\:":";·II After.............. 91\.00 22,127.25 _ 2,211.~_1 T.5,77.1:-t1
 

TotaL...... 96.00 .•.. ,··· I~.'¥".~".~.,~"~.~~.;.,~."',,;;,,;:L 326,919.61 431.97 lr<t Mis3oUM . Bef"re............. ~,7f1!I.92 •...• 8,215.21 1,3:l5.SIJ 17,124,42
 

Alier..... "....... .9JJW.. 4X1.oo 9,1.01 61.5.18.l9
 

1~=~I----·----,=~I--c='=~11

Total ...•.. ·~..;·~·~·O'~.~'";;·~·;;;;·; .."·;·;;;.;;..;.+~".~.ro",•."'~.+~~'~.'";"".,"~'+~.,;ffi~,"'",,',"i;' 1,8.'lS.19 7M,1~ 2,644.95 Gtn Mlssotlrl. . Before... .••...•.. 7~6.,,3 ..••.. 1,>, 623.. XI 829.14 25,n25.00 After. 3.94 133.';7 194.34 36,127. Z7 

HonlaM neloro~.~~~.··:::::f.- 22&.22 ,I i27.60 ..-.-.-.-~!J)c •..•-.. c•.•.•-.I--.-.--..""'-.-:-.$.-.-.'II..-'-..-~'O:~:,~'O~~.~.~~f'+-,_,_~_:::'~~~~.~.C;~"~':::~~'~:":.,g'~~:::~: Aller I;;"C'-C'-C'-C'-:~;;_.::,,,,,,, -7c'c'c"c-I---cC~M';;."c"+-"''''''o'o'c''0'-11 N."..........
 ~1:;~~"~'t:"U~!u":: '~~ ~:;;;;
 • 'J Total.. " ' 1:..:.:..:.:.:·:·:·:·1:::J"~·~"'~i':::'~"~'~':":~:J.~.:m~'~'~':11 1.410.74 

NE!VOd~ ~j~~~:::::: ::::.:' '. "3,;,5:28'1::: :::::::::: :::: ::::: ·····3:00+:40· .. "3:728:~~'1

Total.. 'I~~;~;';~;I==-:-:-:- 3, 007. 4(l;,.~~~';. '~~;';";' .76 

46,iOJ.B3 

62,779.00 

83.327.0.6 

327. S23. 52 

Grand Lote! 

(lIqlJO" !lnd 

norcoUo,). 

• ~_.------~--~---~-~--

NeY:1Tamp,Wr•. •····· .. Illefo:e. ...•.....' 1.50 r.,H6.1i01 21.;(1.71) 63,~:l5."61

AfLe, ••....•. .•......•..... MO.67 --C'C'o"c~::-I--co·"·c·'COO·C""' I 

TOt"l •••• 1 vO • ..•• ~.~.~'~.'"'~."'~'l'~~~"~'~'~.~"r~'~O~".~',",.~'~'1 l!t New ]""'1.. ..·······1 Dc/ore •.•....~~13	 L6,746 96 4n~. 78 21, 'lIW, 11 

• 

5IbN"wJ~rsey

Now .,tiro 

hLN·..-yQrk 

2d l'l~ ... york....... .....
 

U\hNewYork . 

~1.tNew Yorl:. 

:28thNOlI'i Y(Q'lr.. 

Nart.h CoroljD~, .• 

... 

AJltr ••••••• ... 1:002 ISO "1 1M 11 511:1.]5 8,339.43 

2,:w.,1.03 Total ._ 2.510 63 ." 16,9JJ 13,~~""'"".""~"~'+,,_~~~.OOi,i"~M:i'11
 Be/ore.. .~) m88 21.6.17.98 5.077.04 34'1~!~
 An~r.. 117.92 3.8S9. .IO 6.609.0.1 15,551,'2 38,' ..
 

Tet,,] --.' "f ll~ Zl 1,3t238 28,26,03 XI,6$.46 ~~68 23 1,402..~1

~~:;':::: ". ..''''.00 ::::::::::.1 ;00·,;, I ·:"~.~:. :::~ 1l 

TOt3L	 .I-------WOOO 41\') 60 4,OZl 87 18,97191 700.(1

nelorr. 23,81~ fig • •• .">4'013~5 A,006 72 :'l~nI
 Aftor.. ~:_:m 17 __H,921 541_~99 ,10539
 

Total U,91655 13.92154 300,919(1.1 5.01'2.11 402,O:lO.(Jg 

BefoT...... ..•.••. 25,110 38 350 00 376,0:;:.', ~r, 14,.123. 30 ~54,0J5. 95
 

Alter.. ... ..... 11,837.00 .. ... _ 101.18<1.42 61,843.00 216,040.27
 

Total. '.'.. 36,947.38 350.00 4".2118.\11' 76,3r"'3~ ero, 09('•. 22 

Bel,,'e 2,OL~.91 617.2.1 86,789.11 1,On-OJ 108,~W.1}j

Aner . __	 •'-'-'-~-I----~'c·;;·OOC:-'i-c"'c:-'=
 ""'C'~c'+-C'c'"O~OC·"o'+""';;'~· 'C'O"C'",,"

Total. . f..'~'~.~'"'"C·O."I~~~~M~'~.';""f..;'~"~.~"~.~..~"~~~'".~M~"cM~,!~ 17~. 7lO. .14
 

~i:~::'	 .::.::::: _.._._._'_00_.:28- :::::::: :::::: ~;~TIf]_.__CrC~:::~C" 1__:"~":orJotc:~o:cll Total "., 1l'J2S' ~12,939.44 774.~8 ~;,9'20,44

BcIor~ ~.350.g8 _.... 80,T,j~.2L .17,lf. W 14<:.400..'>8 

Aller.. 1,0l5.34 4,;-l~.OO ~~-~'... ~~eC;O'+""'C'~.ocm;;c."';;;-11

4,.173.78 Tola1. . ..• 7,366.32 4, 7~. CIOlfi~~"'c'~M~.~~"·'~I.~~'"~.~'"ii-.~'"~.,'~"~'~"~'~' o~·, ~i{~~:.: .....::' ... 2,1~ ~6~~ ~:~:M ~:~:M ;gg:~;nt

Total.. ~~=~-.-.-.-I,::'~.,j.,~,~':'~'J:jM~.ro~.j,~.:!::~""~.~~. !e:,~, 2,5M.59

112.00 

475.64 

] 0. 41 

3,1llO.00 

'8,L28.10 

2,M4.M 

1.241;,(15 

lIIIO.OJ 

S,671H3 

387.63 

8,500.77 

IO,B'l<L89 

32,21R 12 

75.lS2.74 

(02.920.00 

177,1~8.j7

•
 
• 

• 

TABLe ~.-TAXES ASSBsslW BEFORE AND AI"I'EItTHe EFFECTIVE DAT~ OF THE EIOHTEENTH AMENDME:"o[TTO nn; CONBT!TUTIOS )lOR THE FISCAL 

YEAR ENDED JUNI: 30, .1920, IlY COLI,BCTION DIBTRICl's-Continucd. 

I 

LlqIJOl',.....continuoo. NarcoUc,<,

, 

Ms~",od berore of l.iquor l.:lxe.,-Conllnu<;~. ~nscellnn"Ol1S1 MlscCuanMtlS Omnd tolol I coUocUons (liquarn 11l\(\ 

nmwdin.nt. 

2,973.00 1,50l.12 4, Q:'l6. 71 ii6,4-l'.13 

I'!-IUO

17,231. 14

131. 38

46,66

IHI-66

-.. -.- .

.. - - . _

_." . Aller.•........ _ .

alter 'lilhtccul,h 1-----,----,------1 collections
 

(pcnBlties, Total (p<Jnalll's, Torol nOl'eot!cs) 'Willes, Floor j,ax., -Interest, luI·orc't, Uquola. nareoHrs. olTetsi:l 

an<1"ordials liquor. IIctsofJ~17 compr<JlIliso, liquours, F.rmMIM ("'Vcrll'B offers In 

oompromLso,

"tilll classeS). and 1'18). fines, Clo.). tlnos,ote.). 

North Pllk~la Bero"' 

After.. 

tZ:n.16 1300.9\1 

lit Ohio....••........
 Defor" 

lothOblo .-..• D.lor., _ . 5 500 72 .~, 4~,1l3Z.H 4,39<1.77 145,rm.'X\
 

Aller .
 4;8%: 52 1-----"-.--- TotoJ ... 10,41)5.24 1,HlI,:o.~ 51,33.~.26 ~.-~;'48 '201,526.00 1,724.76 

Jllh Ohlo.... _....••.. 'IIelorn. .. ' 150.00 . ~,,7'19.22 16.9'12.75
 

Alter .
 910.00 712.30 I 2,62Z.30 

910,00 1 6,""1. 52 ._10,565. 0,; 1,107.95 I, '00. S-l

18th Ohio••••........•......
 31,732 !<t 12,833.92 187,8llO. iiI 

30,005.00 12,7~';"1 686,867.S.J 

7a.51 

Total 'I~~~~;;;;'"~:;;,+.,.,.,..,.,.,.,..,.,.,.·'I=~""',',",',·,','+~,',","i'"i· ·,'~"+~'i'i""i";,"· ~,', 0k\al10lIW••••• _•• ~ri~~~.-···:::::::: :::::::::::::: ·········;,:;,0· ·······7iil.·40· Ugg:M ~:iiiUg

rITolo.! _•..•..... _ '\---oC..O.,:.+----:,C,CQO,C.l--0"C":,o.:oo,-I-,c,:,,C,:,,0.0..,-11 1,3U.48

Ol'flllon .••••••••••••...•••. B.rora.... 61.4'1 .. &'l.12 8,ll.37.•';1l 122'579'201 

AfUlr... . . .. _-...·I---:M:':':':"-1-·-"-·-·-·_.'_',':';:",'\__",..M~·:':':'+_:'~'" 'c':'":":)_;,,:.,,;00:':.:,,, 

·Total..... 600.64, ~.50 1,,3S.-1-4 41,133.24\ 282,ii~2.41 1,98l!.M 4,OOU17 

l~t P<lIl1I>ylvanIB ... _ .. ··Illoloro . After . 

Tolel. . 

7,911.47 

8,383.00 

1f',295.43 

JOl, 176. 33 

llB,911l.:O 

31~.d7,u;a

251. 2:l 5&3. 96 

383.8~ 1,993,39 

148.21 

19,280.2" 

5,ll:H.M 200,185,23 

22,212.\>6 169,3S4.111 

100.18 

2117.49 

3,~II3.l1ol\

1~,';,142.31

132.42 1,409.43 

1,871.38 

(,959.00 40,355.86 

~,j~;\.t~ I I~,.O~I.P'J

28, 147C.~,~"+.--:"CW~,C,c..c.~~,

167.31 

256,00 

2,645.81 

6,2;l9.n 

170,8IB.i\.~

~~,32;1.1lB

m,3:J,1.74 

1~~.r.s5. 19 

331,91~,~

6,0.;2.50 

8'!3.oo 

6,B95.50 

.... ..I .. - .. 

·1 ..· 

2->~ 1.....2:400:.;0.1 

:l4.~R I 2,403.50 

57.20 

51.20 

ge2.~5 1,707.44 2,6i'{>.7S 43,91s'47 59.00 1l<I.00 1,178.11 4,4:,0, ""l 109,9-13.73 

200.00 I. 

241.52 900. ~l

3,105.00 5,013.58 

3--;-9~ 6,9M.39 

1,0'.0.8\1 39,020.3,'< ItlS,AA9. .'>1 

I:: ::::::::],,::c::::::I---e-':':':'c'+-=-":'c'n~":."~:I-c"c"c'c'";'c' :'":11 

2,2171>6 10.752.02 463,25{1TJ 

.........-. 

3,i71!.(0 I 33,Zl6.2l 

12th PennsylvanlB•. BOfore
 

Alter.....
 

Total. 

'Bero,..
 

All.I!r
 

Toi~t 1,533.14 

RhodeJ.<l!md•.. lIclore .
 AJ'l.er .
 

Tot~l. 1:J4.17 ~.OO

South Cuollna. 'Bel"'e .
 Aller .
 

Torel. 1,0l2.2,~ 191.50 

South D!lkole..... Before ....
 Aller.•....
 

Totel. l. (1.\ 

Tell.ll.J.<ee....•••...... Bofore .. , .
 Aner......
 

Total. .. 

MT""BIl••.. 'Bd"'o",

Arter .... 

Tolal.. _ 

Utah •. 

• 

Belore .
 .Ark' .
 

'I'olol.. _ 101. \lO 

vo>rmoat...•......... _. Boro .
 AIr .
 

T',lrJ . 417,70 .17

37,00<.61 

111.02 

159.17 

1,504. 7'J 

1~.16

8,5';7. so 

12,186.10 

1,111.31 

417. 87 

16,'16,~.-',

1f04, 7,lii. 411 

(0,412.8'1 , 

1 

__ 2 -

c
• • • • •

0 SPHUTS, WINES, I:I'C., YUR ENUF.U JUNE 30, 1!J~0, uy S:rATES. Oe':l = " •

•

0

I

• l

• • = ~~ c. " :>l.ol.t611. OOimrns. ~m1i~i I DIs.tllIed I Wlne. ii, "lilli, spIlilS. ., " . ;l• " 5 0' '

,

" ~--------I---II----I'la/fun.. " " 

188 REPORT OF COMMISSIONER OF INTERNAt. REVENUE. RF.PORT OJ<' COMr.USSIOl":b:R OF INTERNAL REVENUJ<:. 189 

• 

" ,;;" . TADLE Bt>:_ABSTRACT OJ' SEIZUR'I'S OF ILL1ClT STILLS, DlE!'TlLLED SPIlI:ITS, AJ'"D WrNES, 

• !~~ " AND TP'TAL VALUE OF ALL l'lLOPERTY SEIZED, l'Oil VIOLATIONS OF THE N ATWNAL

~, " ~.

0: I g S' PltOHIBlrWN ACT AND THE )NTF.RNAL-REVEll"VF. LAWS RL,LATING TO DISTILLED ~g~ t If " i 

" , 1 .,. ' :il§:L: jl'" • • • ­ z c ~'::l.~l'I.Sgi · " .. c

0 ii " • 0 "

"j!"aE ... "­

• 0' • .' ~'

• "

" 

" .II'Z " " o . I ~1!b9ai~ "~

..

" 0 

z~'.Zo 

II' 

0 0

".: 

""~ "­

Z. 

~~

~~

"Z I 00 

~~og 

~;

"000 ]

0" 

~.

~~f >0 i §-:. o 

.g 

~.

';;~ ,~

"0z. 0 0 tz 

""'" o.
 

z<<. 

~"

•

0 '"
 

•

• '1'1

•

•

"" 

" I 

• 'l

•

" 

< 

00

i1• 

" • •• " = •

• • 

;! 

0' "-

I! •

•

• " 

]~ 6 ~~ ~~ ~~ ~~ ~~ ~! E-<g 

"10. ~~

1

°'1'11" ~'" G'I~' ·'1'''1"11""'' § ". IlIq ·'glgll~a'~' ". ~I"~ ,:(tll~H - ., o. 

iI §.'l-of.'i~~ a;:l~"'",o<>

:a ~]E@ S,i ~:S&Eo§,!'j

;,,"'~ " 

~5"''' ­ J~~ .. 

~~! " !;j •. E-< ~.' •• E-< ~:•• E-< • E-< ., t::. 

i~S ~~]~ ~E ]~ E~ ~~ ~~~ ..j"" I ~~ .&::< >=« i:!.< ~< ~':< ~:;;;

-

'. .

"

I 

• • j .. ; o 

i f 1 o 

! 

•

"

i I f 

Gallo..,. 

A~baml1............. -----... 1,38l' l'3lJ!l1 1,507.50 AnZOll!>. • • • . . ••• . 3 3 r" .j(I • ••• ••••• •• 

Ark~tU>aS....... 73 7;1 1,4GO.OO .....•..••.. CalH"mia...... .. 50 J2 717.60 _....... Col",.,wo .•.. 70 7n 64\0.20 _... 

CllIIIlcctkut. _... 24 24 ~8.50 5,114. 

Dclaware_ " _....... I _ . 1.70 ...•• lflorida. 3&1 364 2,954.00 53.00 

Gcorgia.................. 2,09J 2,08~ 11,217.00 30.00 

Hawaii............ _.......... 4~ 48 639.00 ••.• Idaho ....•.. _ _... 1 I 6.70 __ 1II1nob.............. _......... 3(18 ll4 6,728.50 ~,6li7.oo

lIldia.na .•.•...•. __ ,.... 112 7;" 188,00 3,000.00 

Io a.. ....•.. :!'l 21 5').00 91,00 

J,:aru;!IS....... . .. _.. 5 5 W.OO
 

Kentucky... 387 387 1,MS,OO 

r'oulslanu. _ 52 54 1,457.70 1,157.00 Maine.............. 13 13 W5.00
 MnrJ-·ll1Dd........... 138 43 6,826.00' 34g.00 Ma.~l\ll-'ctts _ 107 101 383.10 899.00 

:h-fichi""". . ..•... . 340 3-10 40.00 25. 00 

Murne.<ot".... . 117 49 1,083.00 318.00 MiS.'I>SlVpi •.•• _ .••• 353 353 4,il.).}_00 25,00 

l>!iSSOUfl._............ 24 24 8~OJ 67.OJ Montana ••••••• .••••..••. 28 10 1%.1)) .• __ •••••• 

K~brllSka.... 20 400.50 

Nevada ... ' _.... 1 1 2V.00 

NewHalnpshira_..... 5 5 27.00 

Ne Jor.ey....... 'J.1· W 3,350.00 ~,Illlil.OO

NowMcilc.I. . __ 3 3 209,00 

New York.. .... ll6 46 25,0(,:;_30 12,810.00 

NorLhCarolin" 3,101 .1,lCH 4,796.00 50.00 

?>wthDakot3... . __ J 9 9 13.00 _....... Ohio_................ 1,069 H~ 0,666.00 5,1l2JIU 

O.ll.laboma••••• _. ...•• 50 .;0 261.00 ..... _...... Dragon....... 88 S3 %0.50 

POllllSyh-l1D"'. __ .. . _ 200 175 4,7'2[1.50 3,721<.00 

Rho<lolsJa"rl..... .... 10 10 ~,40S.00 .. _......... SouthCarolinJl.... 1,079 I,m 2,514 (JO •.•.•••••• SouthD"kota .. _. . .... 10 10 39.(.0 _..... 'l'c~ _ .. S2S nil 1,215.00 '1'''''''''......... as 33 2,2lIO.00 2'AOO Ulan........ ..... ..... II J2 109.00 ...• _. .....
 vermont.... .. ..... 1 1 1.00 1.00
 

Vlrpnm.... _ 2,165 2,165 ~,40KOO ..........•.
 W~hingtOD.. _......... . 24 15 421.00 ._..........
 West ,;ltginio> '. •••. 177 176 32'':'00 ..........•
 

~:1s"0l~......... 1' 55 Zl 169.00 I 60.00
 ""yomlll~........... . _ 4 6.00 1_
 

'rotol••..•..•... _ __ 15,41G 14,3371 11l9,370.30 H,365,00 

'l'o!al value 

ofr>ll property 00I19d• 

S18g,5M.00 :nl. 00 

8,772.00 

;18,S70.00 

2,,:a51 

lil,078.00 

7.00 

HC,600.85 

HU,M2.B2 

7,ii7J.00 

202.50 

lU,Ble,!i/l

13,8;;;l.OO 

2,(XIUl) 100.00 ~2i4,00

.1,159.35 

2,l711.00 

M.5'.Jf.75 

12,08V11 

6, H8. 4~

16,~J4.%

7,28:1.00 

Wl,OO I,Z'.!-'l.oo 

3,11'3.70 

71;';.00 

ZlO.OO 

40, 0':l8. 25 ~OO.OO

331,340.31 

283,152.5Il 

125.00 

136,$1.51:\ 

4,t.3-'J.OO 

1b,:.t:L20 

5O,15li&5 

4l,310.00 

70,108.50 

M.OO 

139,t4JI.00 

6,MO.5O 

40.00 

3a.00 

159,139.00 

10,17;;.00 

G,976.oo 

2,SO'l.50 411.00 

1,390,637.W 
•• 

,
 

190 REPORT OF COMMISSIONER OF INTERNAL RE~NUE.

TABLE 87.-1lfONEYS P"ID TO COLLECTOIlS AS rJlOCEEDJ:l, OF I" REM ACTJ01>B, JunGME"'"TS BECDVl:nJm I"" CIVIL SUl1'S, FIXES ~D PE;\I,UTlF.8 IllPOSED IN CHllllNAL 

AarION!I, "'ND CoSTS "AS RJ::J'OltTRD BY CLERKS OF UlolITlm STATU COURTS, YE"R 

ENDED JUNE 30, HIW, DY COLLECTION DISTRICTS. 

Judgment3­

,"= DWrl'" Inl<!reSL. ,~~

Ch11mllts I """,. ,,,-....,. !iU1t. all' Fin"" MId bonds, n~. peD/llLie<. 

AblbcllI1/I __ . Il,4M.llII 1225.00 as,l'M.<ll •..... Mt6.£l !1O,1'Z!.51 

~~~ 76.l>'i 8,lIOI.~ :::::::::::::::::.. .:::::::::: :: ::::::: S,~~ :.: _ . 100.00 IstCE>hlornln............... 2,Zl2.r,s lJ,:lr3.00 '1~1.75 457.t7· 16,1I·U!7 ~tll	 CaUJamla....... ..... ••.. . ....•............. _. _ 8,m.50 522.97 121).25 9,tn5.72 

~t>2.lXI

2,:r.!"UI5

l~r'!< ,~~H ..~:;; 'frr~l"'~;~:n 1~~ 100.00 

1,1.\0.00 

lotI	 wok.................... 375.00 3Q 325·00 ~,5lJ'n' :1.;,'111.28 

3,753.2'7 \"),7iJ8.27 ~;'~i~~~.~~:::::::::.: :::::::: _. :: ::::..:::: ::::::::: 'M:~:~ 'lB.75	 4'!S,75 

',007.11 S,7l7Il 

43.55 2ll3.M 

00.76 6,973.77 

fr~E~{).~~~;;i:~~:;;;; ::: ::: ::::. :f~:I;~;;;;:j;~!: ;:~.~ 44.S1 9-1. 81 'I: 268.21	 t,99S.21 

Maryland•••••••••.••..•••.•••.•....••••.1............ 2,G-I'J.34
 "'.ro ~,m.H

:;('J. (Xl 

38,6r>.)' 00 ~~Bi~t:::::::::::::::: :::::::::::: :::::::::::": u,~:~ '''''',ji:oil' 341.la 

I, 370:23.1....4:270:i3 

693.[,,1 3,128..'>3 

~1~~~i:::·;·/~C\::: <L~::: ;;;~}j>' T~:l ..••••••••• 3JO.00 ,............ 800,00
 

1,Ioo.(~J .. iOi.:i4' 1,664.21 ~~~f:~;~.:.::::::::::::: :::::::::::: :::::::::::: l:~:E 231.31 I,H2.31 

Istl'cwJCtsoy 1.. .....•••.... 160.00 If.o.OO 5th New Jel'l'l'y...... ..... .... 84.;.00 &1,,00 ,.....it27:5.'l' SewMex:leo................... ........• ~,gr>o.oo
 .'l.In.53 

IstNIlWYarlt.... •.. ..... . ..........•....... n.JlI.OO
 .·· 1 l3.11l.oo 123.25	 23.AA:1,tIl 

1,711.00 ~t£k::l;E:::::::::::::::::::::::::: :::::::::::: ~;m:~ 10,00 ..,00 mhN~wYQl"k............. 2,1J,l2.76............ lJlO'DOI···· · 2,252.76 

!'iarthea.ollnA........•....... 1,126.50 «,621.60 13,73:2:i;i' 59,495.4S 

orth Dakota. ' •. . . . .. ..••......•. ••.... . .. , 12.51 

868.75 ·2,1l16.7S 276.25 1,506.'15 

1,2:14.23 li,0&34.23 6!l.:l6 7,liI9.26 

~g~~:p.><> .lim! t92.7~ "l,9'i3.70 76.57 16,S06.57 

1st Penns~""nIt. ...• .... ... .... ...• .. 6,129.M 31. 3\1 Irn.27 0,267.•10 

12th PIlnnS\I\-...nJa ...• : . ...•..•...•. 1,S:ill.OO 1,t>'oO.00 .. ···:lir.l;.15· 2,715.75 

RhOl1els.la.nd............................. 1·00 . 23d Peu"» \.&n1Il.... .... ..... .... • .. .•.. 2,tT6.00 

'00 

SOUihl'4taUna................ I,m. 51 300.00 30,00).00 GO.I2	 5,921.00 :rI,&J/.72
 

80Ulh Dalr.aw.....•.•••........' ..•....... .....••...•......................•',' ...
 ',j9;~76__ ii TellIlI'S'>OO•••••••.•••••••••••. 1,07~.l;5 ••••••••. ~O,7i>1.53 '.;.]4.15 

8,1:'oli.35

~~t~.::::::::::::::::::::::::::::: :::::::::: ~~~7:~ :::::::: ~~:~ ..,00 

~a~~:::::::::::::::::::::: :::::i~:ro' ::::.::::::: "'3.':: :':::::::' I: ··:~i~:~:I····4,m·n Wash1nl:1an................... '1,&<18.12 .....• ..••• 16.ll'i6 30 )1,099 'J6 19,8-.'>3 ~8
 West \'frginlll................. .. 7,872 Il'l.. ." 2,S()l"'" 1O,t>S1 07
 

·Wlseonsln

'Vy<mring..................... ...................•• __ .. 

6,D1"0.\l3 

•.••.... 11,,",000 6116 115 387 82 82 ~9	 

16,325 

11\1 7~II
 


 •

TowL 1~,5.11.~1 6,~9.\.\l3 'ISt,m.60 7~.sal ~.~BS.57 1i54.'13.4_ 

TotallITffiSC<lIY""rlOlo 11,'12.70 O.nll.19 151,363.H 451.67 I~,',",.26 11I2,f52.1I:; 

Th~ .,.,11",,,Jol\' oovon>d lIy Ih" 01""·,, .lnt01l1011~ jllolod" la.ge sl1ID' "",0,"",,,,1 \11 .ourl C,,,,e, ari.i"'1 ullde. 1.1l0 !'8T-lonal Prellll,I' lua /lcl a"d l",td avor lo callL<lW(~ ollnlorual revenow Ily clerks al U;o,lef\ Slales l)ls\l"ic~Courl.. ' 

RI':PORT OF CQMMISSIQNBR Of INTERNAL REVENUE, 191 

T"lll.P' "SS.-EXPEl<llllrUR:E:S PROM ApPROPRL\TIO~S "FOR SAloARmS ..\.ND EXPENSES OP 

COI,I.Il:CTORS O\" lNTERNAL REV8NUf:; RESTRICTING THE SALE OP ()PlUM; COl.­

LEC'J'INll Till! WAR R\:HHW1i:; A;>lP S.l.LARIES. O"PlCE OF COMlIlSSIOIOm 07 

h;TERNAI, R-':V1::NUE, Y:E;AR ENDED JUNE 30, 1920.' 

A. DISBURSEMENTS BY COLLECTORS 01' IKTEB~AL REVE;"{VE. 

S,,!anes and UpelI!lffi, roIli>:l1.<ll's 01 ItCllU'lcUn« 01110 01 A pproprlaUOlI .•••••. in"""8/ rw""ue.. opl\lIll, <>1.<:.

~_.

TraTet sale, "'-.and TroT'" DlJllteta. ........
 ..-.. """".. .......
 Innl'OUll. 

1Zl,Cl77.3-1 $5,67';" 74 lUG. 44 '1,«0.00 

Anwnll..•. AlaooUlll . 6,8(12. 5:! 283. 25 <00 

ArkanSM . 28, S-l2. :l3 5,905. a7 "'. ID 118,3118-25 3,M7.2O 21.00 

6th CaUfartlla .. l!tCalitornlll ....•.. 28,s:lO. 38 2. ThS. IS ~M 2,OOlOO 

CoIonoll<> . 2O,U8.64 4.31>730 ~I. 75 •.•••. ...i;iiIi"i3 

ConnoeUcut. 3&.H&1i9 

12,11\9.78 

3,822.65

6. 00 "m

Flo.lda . D.laware . 20,477. 76 4,866. 19 "&i.'oo· .i;~oo: i~i'

35,198.11 12.899.83 1,921.71 1.191.67 

TlaWlliI. ••. Ooorgla..•. 1l,I76.38 S62. 13 '"00 

Idaho ..., . 3,525. 00 52l. 10
 

btllUnoll .
 255,cIJ1l.U 7,255.81 482. 80 

8thTHI"'••..... 88,6il.M 10,5l-l.70 119.60 "'~;~~l 13. Ii 

Indiana. 89,397, 08 4,891. 97 17.30 1.300. (ll 

Inwa •... 62,623.12 L'l,1l<l.77 ~l,~oo.OO

21,8-1!i.81 9.2n.65 H.W
 ."

K."l<lcky .
 Kan'I18 .. 360, Il83. 00 J6,211.66 3, 7'.0(}. 1~ 'i;25O:oo"l" ·"ii.·i~

].o"l<lana....•. 97.70 I. 1!fJ. 00 

!>Iaino . 67,7m.35 I ~,208.7\I 21>,.1]].16 4,482. 01 

J>farylalld . 172, 'i14. 11.', 8,069. ,/9 'i3ii:60' 

],fa...achnSlH! . 211,271i.1I7 7,65,0;.58 1,.'iM.OO

l.tMlchl~,,"'" .40,833.1>1 2,544. J\ ..,,,, 1,633.33

21,l138.1\0 .1.381.00
 

Mlnllo..ota .
 

4tb Mlchl~al1 . 61,2l~.60 ~.69L39 'i7ij~' 2;ii6:oi'
 )-n~'!..'I'I'I. ' ..
 1~.2tJ().411 5,670.91 .i2ii: 00' i;S~ __ -i4' l.'UII""'"ti . :.z.767. 66 4, i.22. ~6

4:l,3SS.86 2,688.54 '.ro 2,4UI. ro
 hlnnu,,'a...
 6th}l1ls.soml ..•. 31,39!l.t>8 7,379.64 74.13 ~oo. (~)
 

N~bra"lm•..
 24,621. 13 3,95-162 l()o]. 75 1,666.66
 

N"'·ada ••........
 3,229.73, 535. 93
 

Now nomp.hlre.
 28,(148. i;:i9j:or' ()o] 3.123. 33 

In ~I1W Jomw. 19,279.0& 3,123.2'! .. ',3M. 17
 

5th !'>ow Jorsey ..
 &;,2;>3,62 1O,4~:-'lY.! 1,.1Zl9'J ",,-00
 ~'ew Mo;>1ca .
 22,:l3:l.07 2,(155.10
 Istl"owYa.k ..
 80.319.93 5,802.M ···i;i·,o:oo' I, 1m 00 

2d!'>ewYark... 298,157.65 2,7\17.68 1,0Z!.l1'l ,... ... 2,320. 1>3
 2b~l"cwYark .
 HthNIlWYark. 50,919. 70 II. Q9-I. IS 

31,753.21 3,127.78 ,"00 

48,297.49 3,381.0& "00 ~~~g:r~:~::::: ,~ . ll.'i,872. 53 26,283.37 1,648. 58 "~;ali32" '{ "b. ~';\I. 51 1,267. 93 l"ol1h D"kol./l. '12,000.33 2,123.11
 Jst Ohia.
 76,OJ:.,2li 2,398.M 2.';0. SJ i:200.·~·

10th Ohio..•..... 29,4711.84 2,2&5.8.5 47Q. 7,0; 

lIthOhlo.......... . .
 19,781. 77 2.5Z! 24 18\hOhla . 4.1,8;;7.37 J,ltl1.26 iSo."M' "':i;M6:ilo 

O,kiBhOlIlll•.•.•.•. 2',006.64 3.'91.52 l5.50 I. S06- 33 3O,Z!-I.24 2,5."lO.b7 •••••• 2,2.'.0.00 g~~n-'):I~:,Uii,;:..... 168,080. 92 ,0;, 46(l. 37 IQ9. 80 5, OM. 88
 l:zth I'",,,,,l' "'·""la..•...
 31,~~{ 3,74267
 

Pl!IlIIsyh· an1a•••
 139,061.52 2,210.83 i2ij:iH' .. i,"400:00' «booe bland..... 21,71-1.23 1,000.69 14L9'l ....
 6c"l-h CIl1Qllllll •••
 ·.... ·1 29,338.~ 3,000.10 lUll.88 1,375.00 

'5.2HOI 8Sb-<J."i -_SouIl:.Dlltatll ... . •.. { "20,o:xl.55 3,53ll.IO 

~1,1ill4.43 1O,17lo.:l5 -"liiH:ro'/::::::::::: . 1'0.""', . . M.:;.I8.38 12,650.00 2. 10 1,70000
 ~~l.ah .....•...
 31,5&1. 36 6,9!l3. 59 6l. 10 

amlant.... 12,00l.36 220.47 .00

\·lrgl.nla .•. -W,343..'i3 8, lI56. ro ···~;iiJ:ool ~lUl 5th Vlrgtnla. 30,463. 7,0; 8,;'12. 711 1, 2l-i. " ..42 1\'ll.!hingWlI .. 38,I66..'i3 2,t>S726 ,~ • • • • • . • • • • I • 

W""l VI'g111la 2\1,7611. 55 7,621 21 I,~OO Wt.ocnFdil .. 1,001.00 WYaralug.. 76. WI. O':! l6,OIZ35 f-,2""'" 25,4..15.41 6,792.57 1.60 ' , . 

1'oUlI. •. 3,809.695:al~.M:l-~7 18.(l66.~ 63,151.611 r 417."; 

f,"' oUl>ondlturoa fram .pproprlallan " EuI<>r""m""t 01 tbe "",1""0.1 prolo-ibltlol1l1Ct,".OO lablo 10Ilo..1l'~.

·"M'lOT May and J""" wluln a "Ol"'row <II" riel. I K'UIlI8I00 Mr 10 m""lbo ",hU. 0 poet 01 l"orlh and BOlllh Dakotll JlsJriat. TOil'] lUI>Il'IdllUl"O wb.llo 

OCllJ<lUdol4:d, '1~6,2T.l.02. . 

1 
-

--

• 

•• 

•

• • 

192 . RF.PORT O~' c{lMMISSIQ}.,'}':R 01" INTERNAL REVENUE. 

TABLE 88.-E::UENPITUU.E8 FIlCH!. A.1'PROf'HIATIOh·S FOR S.U,HUES ANP EXPENSES Of 

COLLl:arOIl.S 0'" IYTEllNAL REV£NUE; RESTRiCTIIW TUE SALE 01' ()PlUM; COLLEI;1'IYO THE W,\n REVENUE: AND 6A.LAlIn:!I, OVPIClI 0" CQ1!MIIlI310NHR Of 

INTF.RNAI Ih~VENU:P;, YEAR ENtrED JUliE 30, 1921J--Continued. 

.A. DISBURSEMENTS BY COLLECTORS OF INTERNAL REVENUE--ConUllUCd 

• 

A:ppropriatlan... _. Colloo\inll; tho "'~ IllV(IlJJO. 

Omce~ . _. _.

1oW>1. D~triclS. Tm,.,.] SuppJill! Ballin"",. To. .."...,. phon" '"' 11llle<J\lS.

""""'­ ~"~ me>lt. 

,\bbolllB.. $.5I),2.';'J,4I 810,3.18.1>0 152.00 $713,30 $107,203.43 $120.00 I $4J9.00 

An""no....... _...
 11,O~1.70 2, ?~S.l' 13.~.OO 6(!.3S 274.45 17\l.21 22,4'8.~~ /l.lImn>as ... _ ~,a:!7 :ro 15,1l:!i.lS 1.~.OO (-1)\ .2(1 ~.4'J.5 .51 1,309.30 15J,S47.lf Isl Ual!lor: JII _... 22~,123.n za.ll:"J.M lr.l"LOO roO.1:! 5@H 2,,60.61 3TO,lM.:>'J ~n\ Gall!ornla. 1~,46~ ,22 20,nl.N ........... 1,112:1.15
 2;001 :32 1,3n1.15 ~04,2IJ7.M 

Colonldo.._.....::: 122,I~U.8.5 23,N4.13 603.15 337 .~l ",ro J1J,II55.2S Connecticut.......
 1S4.~I~.~fj 23 ....1~.1O "~;ooioo' 41}l,W ~,S42 .91 2,~Z1 236,009.IS Delaware...•...•.• ~,r..s1.67 1,2t>l.48 -.......... 1~7 .00
 a,H9.M f,QJ .ro 2J,G')I'.:lll J.'icJrldll ••••••••.••• stl.007.71 18,~1.'8 ........... 415.00
 1,78-1.24 12~,39J.38 &J,lls.\.1\8 '" .00 26, 3'.!3.W 262 .00 1.234.57 "'"W JOO.807.6.'I g~L::::::::: 2e,2~.~ 6,H~.11 "i;iJiri".7S· 226.00 2,324.00 671.115 G-l,906.17 J<Wl" .........•.
 :\$,3-5.1.33 Eo, 0IIJ.&i 3,2ro.OO l07 .00 4,1l13.1Ji 1,9'.'O.lifI "t.6,7~(1.~9

I'tlliinois_•... ' .. 41';1,300.19 32,515.~ 3,002.00 2,1>41.1l'1 5,1122 --3S 7.SS9.6S 71'\), li6Il.ll 

3th nhnois... 175,326.52 2S,.sM .43 6,850.00 ll3S .!ll 7,ll55.H 2,4UT.42 323,031.50 fndillllll ..•.....·:: 150,5-40.50 24,O·lT.31 Ol6.50 2,m.7.'; 1,561.116 216,033.97 10....0 •••.••••••.•.• l70,13fj.76 31, 11"l .37 1,100.00 H2.OO ~,\l13.i1l 1,6lJ'j63 280,610.71 Kansas, ...... ~t,,,,,~ :n 10,000,00 '"''''
 1l~,Ola.IO Mg.!>::, 2,OOO.3U WIl.71 l1'lll, ll8Il.-:l,; KentlJ~ky ........ IU,lM.(17
 21,1lO1.4l '00 1,003.78 2,0"i~.fO [,S7,1I76.OO I.ooisiftna ... _... _ 00,1(11.16 lJ,lHO.W .. -........ ,l'~:iil
 1,250.M 601,71 1116,673,16 Uaino ... _..... ~7,1l1.24 8,.'>H.73 ........... l20.1>3
 4,7r>3.4J 1,275.73 SI,1I13,11:1 MlIr)·bn'I.......
 ll'.l.l,6~·U1 11,73~.1-l ~,(rlOOO 1,23VJ7 ~,;j;j~ .IS ~,74-l.69 n~,63S.-l1 UllssaohlJsetts.. '. 33~, 723.61 ~2,31\1.N 30,110.82 1,\0S2.6:i ~,~09.61 ~,&14,2!i 1l1J, g5:1 .1l1 1st Micttip,3n.. . .. 1M,426.S7 12.23t.7~ 710.00 .. 725.21 1,530.~1 2,!XC.(j.{) Zl~,215.W

-IthMlch gan •.••• _ 4+,1f7I),76 7;719.9') ]67 .f~ 281.70 371.57 7~, i'34 .ll'~ ~{iotno:,:ola._ ... IJ7,~42AO s:l, 16J.M !: ::::::::: 910.25 1,47~.3-'i 1,25I.H :l-l3,56I.OlO Mlssi.>5.ippl.. •••• ~~,61J.3~ 6,7~O.1l5 2,.01.00 &2 .00 D,237.f>3 1,W2.1~ ?l,"~.~

lst MI$5OUrL.... '. 1M, 923.~1 17,5:!~.7~ 1.';0.00 m.61 ... 1,600.17 ~J~,670.00

6th Mi.';sollri •••..•• 62,1(17.&1 II, 1174 .00 • SS3.SS 229.76 123,~-l1.40 ~[OJl"nll... __ ..... "".00 C7,~SI ,~ lfi,~lI{I.gl ":i;ji;Q:oo' 170.010 1,.~76 m l>-t.I.SO 120,1&/.7:] J-.!c1>na:>k-o..•••••..•• 10(l,1I1~.~ 23,[M.~! el.$! 1,~\l7.7~ 621.36 157,150.00 Nc;ada..... _..... _ .•........•.. "i;OOi:oo' 6.~1 1,001.)0 1,9.:.3.2,', 3,1lOO.511 :l\"ew Hampshire.. 110,995.36 ···i~:G9i:~ ........... 287.00 667.~1 &6.21 11l-l,7\IO.7'!
 lstNewJersey ... 7S,217.04 12,56(.72 172.33 96/1.24 521.3.5 lIC,ZlO.61 ~lh~owJ~!S<lJ" =,719,00 ~7,6.<il.7'l ·i4;~.~·.58· lI'.!l.20 3,f33.R1 6,703,70 ~Sl,S1~.(J

:-..'m;' Me'''('(>... 24,843 ,53 B,591'.31 1,II95.lJO 81.00 3,<&'.1il' 1,m.1t r.;.t\f~.l'ij J.I.Ne.... Yorlr,.. 230.653.25 W,932.W 703.7U ~,(I':S.l(j l,b5(I.7S .~~,~23.m

2<1 New York..... 370,~.12,73 1,67\1.00 ·:.ili;iT.i·.io· 1,&16.35 12,71i4,18 9,400.03 7~4,71S.22

14t1". New York .. 213,'62.2U 64,417A~ 1,,\75.00 :1;H.3~ 2,028.18 1,416.0Il 311,467.U7 215tN'CW York.... lJ\),>;l.I5,~ 15,9&.6') 6,&:14 .00 3~7.61 1,0ll'J.J9 1.201.J7 17~.061.39

~Slh)l~wYork.... 14~,llIJ6,RO H,453.7il ........... LUHI~ 1,IlIS.Sf . 6W,1O 2J7,ii.'lIl.l« 

North Carollna.,.. U8,~16.n 29,fll5.67 • 7&'i.8lJ 1,719.00 1,589.17 ~f7,ROl.60

"'2;~47:20' e.60 2,llo.16 6&!,Jij IZ,i).~.OO North O"'koIQ.... {,. ~,(~k.[)l ....~,31I.dl 2,Zll8.00 ~g.31 1i57.li(l WHO ~7,3.'>2.3.~

1St Ohio........ 76,20\1.76 3,767.52 ..-........ M:d..7~ 815.71 ~l.Y, 11l1,Hl.\olI
 

10th Ohlo......... LO,672 .116
 8,3a:J.76 ........... 43U!.5 796.12 72&62 103,151.44
 

IIthObio..__ •... 61,002.10 7,.'\52.82 2Ol.SS PS3.re· ~~,U(/ \l2.:lll2.11l U,97ij.Sl. ·····00:00· 18th O~lo_ ......... , 19l,aS5.36
 1IS2.112 2,lifIl.39 2,127.fJl 2tlO,IIl5.~

OkW>oma......... 121,l>fII.16 !3,2oo.2lI ........... UI8.00 m.x; "-11.:1.5 11'5.5-<;Il.'.!' 

29,ti3S.:!1l 361.2U 2,237.0"1 G.i2t.1- HG,9&l.lIJ g~"f"~Y-lvaDi~:: 2it~:~ 19,16Lll4 ··:.i;ii5:iii 1,li5S.72 I 2,100.91 3,21~.7t1 4ID,g72.ft; 12th PllIUtSyh"aDJa. 00, 64S.58 13,157.119 ...........
 261.&0 448.00 SGl.9.'1 1<10,1149.10 

"!3d I'ennsylvanl~.. :ns,H6.llll 35,0'10.3~ .. 

-....-... 105.40 2,~1l5.!15 2,19l.3~ 400,750.61 

RhOOehlan(1_ ... 41,1>22.-'l[l 6,1m OJ eso.i4 4,2\13.,;. 1,137,00 7~,:lliI.IS

Sollih Carolina... 63,574.1~ 20,2U8.Z;! ··s;si:l".ffi· 160.00 2,020.~1 1,2bi.OO 12G,~t2.40 2,4&1.G2 I, l(lO.OO 27.00 01.;;5 H'1.!ItI 21,us:s.5S Suutll Dokota ..... :~t~t;r 7,2&1.01 112.19 roo,5(1 1,103.38 18,lr.W.&l 

'l'O.Illl<lS",,;,;....... \I3,;'3".~1

3,63Il .OO 

16,GOOAO ,,"00 6U~,OO 4n,~0 797.~J 106,52:.1.61 

'l'uiIS........._... 21H,1l20,1IO 700.1>0 (,189.00 1,l.V6.~~ 3JS,;l{IO.;,j 

Utah.............. 2,101Ul2 

55,362.62 .110.00 .... ...... 220.29 3,782.IS 1,5IH.1l3 ~,2~0.17

VQrr.lonl..._..... 2II,i'O.'U2 ····ii;.i1:i:-ig· IOI.W 4,647.11 1,006.35 M,6~$.56 ······g·,ii· 3lI1_~ 1,7Ia ..n 70S ,S8 161,s.;1.1t. 

Otll \"Il11lwa..... 37.214.00 ~d \1rgmla.... K1,~7S.OV 23,-I67.SO

6,66932 .......... :l31.~~ 247.'ll 2Sl.30 &l,~M,33

\\'''''31n~.. _.. S'i,31~.~7 11,136M ........... 372.36 9->6_:'ll 1,1Ol.1l3 142,~./2.!.ll

We-I V rglnIo.... 115,Th5.27 15,6M ro 3S5,6Jl 662,110 1,2SS.(17 1~,0I;'I.i()

Wlsron'ln W,INl.OII ··7;~7.~:OO· 1.2.6.116 9,11l1 Q 2,.'Ill'2.1/5 3-"-\r..'J.29 ........\220,m.i3
 ......... .. . .
 2,0S6.67 ~7.l17 6,100 57 3,00.28 H.236.l17

WyQltl~~~; ...... ~:~~:~~~~. 1,161,ro.l.'~

1....,5:>0 ..1'7 33,PIP.04 1/IIl;t.15.01 )".,1»1,"/1' 11~.';Y7,:;(;l.n

, E",,~ for lI.., nnd J1J"" ...·bllo" .op"",W dis1,rlj::'. • E"J"",tod 1",:1l mOl1lh.o whllB" pml1 o1North am] Soulh Dokola ol.Plrl~l. 'ktal P;lpIlDo1ltll'O whU~

ool1.o\l(1a'od, SUfl,2T.I.ln. 

< 

REPORT OF COMJ.1ISSIOSEIl OF lXT.-;nS AI. REVENUE. 193 

"

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R.t:PORT OJ,· COMMISSIOXER OF 11\TERXAL ItE\'E~UE. 197 

196 REPORT OF CQ?lUlISSIQ:KER OI<' INTERNAL EE't'EKUE. Tj.BLE 9O.--SUlolllAllY' OP h""F.Il:-"AL.-R&VE~UE STA1I.I'S laSUt:o ':1'0 COLLF.CTDIl.'l OJ 

INT£JlKAL REVENUt: A:>:D TIU: POSTlJA5TER GEKEIIAL, YI::Alt EXDeD J"Ul'l: 30, 

'l'O(1I1. 

Mls""I· 

!lm"o"". 

S"Pfllies I lind equl..­

menl. 

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~,'M.M I '~59.35

]9;?O.
 

NATJOl'lU PROHIBITION At"'!:. YEAR ENDED JUNE 30, 192o-:-CilDtiDUcd.
 

TABLE 89._ExPEI'DITU.ll.ES PROll ApPROPRIATION FOil E:-FQIil::£l.IEl';'" 01" TliF. 

ll. DlSBliE!.SEMKl''rS DY FEDEn"l, J'ROJllDITION AGE~TS.	 Kind•. 

Spirjt<: DaID,,-,L1e . E,,!,ort.. . . ImparL........... . . c.'-"1ldOmC.'I!c). .... . . C"'" c"J>0r~J....... . . Rectified . Whol"""Jo liquor deuJono . ncnaLur"d ulcohoJ. .....•. CCnlrllJ. ...•••••••••• 198,630.08 $:lB,7/i.5.00	 'l,~i2_GO I $5,7;r.l.1'J $!41,fJl)I,.1){j Tolx=/lndSIlUll: EIIS!.<lro .•.••. __ ....• 66,0!18.83 1~>1f.I2.93 loo.(lI; 65.182,137.S5 2,!>il6.4! tl37.86 'I'ok=o. . .......•.
 Gull......••••••••••• lil,002.511 1i.5,8f>1lJ ••••••••••• 103.02 I,IOIl-OIl 2,5.'i!I.56 12l::l.47.11 !;nuil.. ..... ... ... . 1IIlWllllllJl............ 1,Ll7.00 6!H.'S 87.76 •••....••.. : ••...•. _..._......... 2,010.00
 TIn.foll ",ropl>cm lar lQbnco:o NuwYurk.•..•...••. 100,373,00 U,lI&I.IS .•••••.. :.. 122.!i6 GSI.07 E,541.48 121,m.s.s Expor\ ~tXK-<:l:J or snu/J•. NorthoostElm ..•••.•• 37,4il6.~; 2~,6~.\17 ~,16 El.o.> 1,484.85 4,l!\l8.Sl GS,;-w.l~ CiJ:srs: N'orthwestero....... 12,162.81 :i,f.'i3,.W U.,so 36.1>1 1,070-45 5IM.'l3 19652.M
 I..alt'e ..•...... _ . Ohlo-Marylan(\.••... &1,8&1.83 'l'iI,li07.79 1,()fI;I.~7 319.76 1,6'23-01 2,607,7\1 1I8:los.75 SmoJI_ ••. ••••••••...•.••••.•••••. l'o.elt\e ........•.•. ~,!l5&.';7 19,IM.7l> ......•.... 89.+1 13..75 Z74.55 58,HI.2$
 Export clgan; IlI1d d£n,rottcs .... Sunthtrn ......••.•.. 1""',83I.11J 122,5:;2.16 ...••...... 95.92 GM.~ 4,.'>6.'> 83 Zl<I,'OI.31 Cigllrcl!-es' SOllthwcstem.._..... &1,656.93 +I,fi34.b2 200.06 1J36.2O I 3,042.!l1' 102,'i3I.58 c AIS3 perM) . WestElrU....•.....•-. 12,ZJO.~ 6,1lW.~ 112.00 +1.1» 3O"I.llt 5901.16 ZIl,W.6t Class B $7.20 per :hi)•••. 

Fermeo\<'d JiquQr; TotaL 724,llJi.06!37I,604.n 7,242.18 1,~48."6 lL,751.S21 J-I,BUS.)oj Domestic .
 Expon .
 OJeomar!!llrine:
 " C.	 mSnunSEMENTf' DY DISBURSING CL"F:RK OF Tj11': TJlEASURY DEPARTMENT vn Dom",Uc (colored).
 

DIREV1' 8ETTLEllENTS MAnE BY AU)HTOlt Fon TMB TREASURY DEf'AHTMKNT. ' Dome'tic (unooloro(l) ....,
 

TlIl,,"l For what. SBJBrlM. e"plll/;CII. 

n.""-'t. 

Diroot.".. o.n(\ In· 

.(lOCton .•.........1 12,01l.13 Sl,:183- 75 

Alrents ,... 4,471.31 I,OI~.tili

Cl"'ks,ctc..............• _........ 4.9.40 

Omropa)·rolJ ....•.. 295,513.911 .•.••.•...•. Misocll&ntxlu.<................••..• 11,247,16 

TOllll..... 301,9.>':.49 

om"" a~l,alli<".',

ToJo· Supplies 

phon" ~nd equip­ .o,,'l,,", m~'IIt.

lJ. nECA1'lTUI./.TION. 

om"" cxpewos. 

Trovc! 

)lj)<ool· 

1110001>5. 

For whaL S<l!anes. Telo· SllPl'U", -llIl:iSCOI. HouL • oxpcn""•. Jlhona ~n<1 Oqll'V' IBOCOlJ.';. ment. _I ' I"rn~ I I ----I " Dlrectors' d In-	 I I 8[>00\01'1" ''lSJ.9&1.S2 IM,OOO rn 11,37$,04 11,8:1173 W,ll!I9 82 S7,s.w 43

tfo;.~~~~ic::::::::::- ..~~:~~~. 3;~,:~~.~ .:'.:~:~~. l~~~.~~ ...:1:~~~.~2;1:~iIfQ~.~.l,l56'1~ ~g OOlC<l{l8yroll... 295,blJ.1P9 ......•. ..•• . ....•............ 295,M~ 09
 

ll!scoJllrmoouL ......•:..... 1l,2-I7.1& .••....• 2~5."'" 179,1l8S.30 16,00913 ~oo,(l,;J02

Tola!. 1,3O'J,003.2~ IQ\I.'37i.30 15,621.12 3,Sl&62 ZlIl,729.9-!j f>8,~Z7.10 - Mn"'" 

,." "'<L,-..;.ofo>o....~~tI.

Export...............•.••.. 

Butte" 

Adulteratod.... _.........••..
 Prooess.......•· ..••••••.•.......
 Mi,"d tl"ur ....•..••..........
 

Total­ Pl3;"ing ""IW ...•.••...•.•.......
 

~~t~;::::::::::::::::::::... ~,;~~:,~~'?:::. ::::::::::::::::: 

Wines, cordials, cte.•....••.. XarcoUes __ . OrdeI lorm~ lor opium ..••... ~j!:ll"'(te tUM........••••...
 Pf!Cll\!l.a:x. •• . • ..••••••••.. 

Total... 1OfI,lI&-U"j 

,.••0".1 

TOlaJ. 

'1 

' 

l.JOO,634 51 

'="'~
 lXl3,ofW l'lBO,I: 3,o;:8.~

~52,800 I 45,)''''-',00 

I, ~oo

.007,.120 "ii;,iUiI' I~l, 700 11" l11l. 00 IU,~OO J,f.'>Il,Wo1.oo 

140,100
 

4liij,200
 

2,208, gs,s, so.~ 76,369,11.1 981 

3.11,r..'lJ.370 7,H~,3!i7.4/l

1l.4m,"'32 US,lSG-92 

10.1,(,(k) 

224,1l49,11ll o:J,llB-l,:I:I:I,14 

Gol.Il5I,4GO llS2,Mll50 

1!i6,<:o:l 

~,II!lS,(OJ,\IlXI 153, IIl5,.H!. llO 2,6Z7,~1{ 2"",.~jl\\

47, 1!tJ,2.">O. 00 1l,7~;~

~G,!'OO 1,3:ll,1.2'l.OO ;Il), 701'1, \Ill) 051,57';,00 

2t2,J:iI)I 

1,07B 4,(r\().20 

337,l.W Z7,3.30,00 

21JCl, !XlO 2,0000 

40, :IIJ~. 200 3,:!2i,&Sol,00 

3M, :1;11), 0)6 62,626,\l30.GL 1B 1)72 262 12, '2:H, 92:2. 00 

i;300;l2ll 0,275,930.00 1'OJ57:11l~ 13,070,372.00 ,	 3~~1l:500 '4,&i'.I,07I.iiO 

b,330. oUO 47f},r.l-I_5O 

1,5S(\,000 15,S60.00 

1,-tOO. 0CAl H,<XlO.OO 

1,21>1,"81 JO,3SI,ma. 40 

,,116.$3,3321 67l,311,2"'-7.~

•
 

.....­ "

",'.0 '::1'..:,:·,',:"1: "''''~!~'t:~iP!~~'.,l~''0'1·'1~'.c'·,;,):';li;..'··i ':'~••>. ',";" •
"
 

I Tho l'rnhiNli<.lJ Unit ""as nct orgall)u.<! until n"""ml>o":n, lUll). 

DECISIONS OF THE COURTS IN· INTERNAL:REVENUE CASES D~ INo THE FISCAL YEARS 1919 AND 1920, 

BAl·tK.ERS' Sl'.EOIAT, TAX, ACT OF OCTOBER 22, ]!J14 (:18 STAT., 745). 

C(:rmant,()'t(lTl- ?''Mfst 00. v. Lederer, Oo7lector,-eircnit 

appenls (:t6J Fed., 672). 

A trust, compnny which does IJ, bflnking busincss ,,"it,h its other 

business Clln In-oid thc tax le,ied by the nct of October 22, 1!H4, 

scction ~, on l:ullitnl employl'd by ~ankcrs, only 11)' sl!o\\·ing h:r r~nl

trllnsllct-Ions, l\lld not flS alllero d i5tmction of bookkceplng or 1I1'tlflellll 

trllllsnetions, tJlllt, it doC's not employ filly of its l:Upltlll, surplus, or 

ulldivided profits in jls bonking busim'£ 

An usseS!iJl\ent or intel'nnl-reYonue taxes on a tru~t C(impllny for 

use of Cl1pitul in J)llllking business is prima fncic Ynlid, lInl! olle IlLtl\l:k­ • ing; tho llssossment ll'Ul the burden of sho'\\-'ing l,huL it Wll.ol lllllllWful. 

llad E8W~C Title lIIlI. dj Trust Co. v, Ledere1", Collcctor.-eireuit 

court, of llJllHlllls (263 Fcd. 667). 

,, • 

198 REPORT OF COMMISSIONER OF' I::\"TEltXAL nH\,},:NUE. 

TAlJI.E 91,--Cos1' m' Pn'''"TING AND BIKDIl>"C fon THE IKTl:JlN"llL-np.n:~ul:. BUREllU 

1I.:<"D St:'lnc£, :FrscAl. Yl:ARS19]!lllKD 1920, UXDERTln: MPIWI'/tIATfOXOl "PlllKT_ 

IS"G ll:\1> lIUWINO," "OOLLl;CT1""C 'VAll R£VLXUE," llKIl "EXf"ORCIKG !\llTIOKAL 

i'1l01ll1IITIOX. " 

ApproprlD.tians and ~l"",;nCll\io"". 1919 ~- ''''' 

________________+ QUll.llU.,.. I Cast. Q"an!ll~ Cosl. 

l'rinU"IJ ond 61»<1("1'. 

I'uhlkn1.!all~, r"l:"IMI,<JfI3, docl~lllIl'. dc. _.... , _ _ ~1~.SOO M, 7n. ~g l>8r1,fJOO lII~ll1<rattn •........ _.... ,_ .... __ __ . ',... 13,~I~,4W ~7,2U1J. ."1 ?7,d2li,200 lJJl>I\~ books................ . _,. '3,r,YI ~,017,:13 :',1"-'7 l,rllorb~l~ _ _ . .. fj,.~",OOJ LO''''''''.J~ R,W,',OOJ HflODfll ~nd 1\'''1<14 CM<l, nIH 11~ld~rs. _••.. _•.. __ . .• _. 78. :.'00 ;11/S. :.l\) l~. ~;. 3l;(1

M':e~Il ...'"OH3' IIITI,llug", m="rt'"dum i<hoots, etc.... . .... _ ~.lul,"l ~~~

Tol"I................. ... _..... _.... ,.. _ h1.~"U.{).; ~j Uf.,:
 

CGI1"'lt"~IA.~'a're"'''li.. -------~

PubJl~nl\an!, TC\:ll]ntJon., ,1~i'<lolL', clc. . . . .. 5, 4G1, 150 (;<1.72$.07 2, 09~, ~,~ ll1atlk!onn' __ __ _ IOS,31\7,500 30\'.~ln.S2 132,()(I8.1.'>O

lJInnlcl>wks __ _ 150 ..:I.7~ , . J"'Llcrhwd',.lc _ __ _... 23,000 ~I.IY.! 1,1s.<l,000 H""ordnndgul~er"'d~"ndr"ld"'"" .. _ "' _ ~,005.000 M7.3i 350,000 

Mi","lllmoous: IlludIng, lIlcn' nndum ,ll""c.s, e",. 6,265.01 ...•..•• ~, 11K•. 2!1 

Tut.I. __ I....:..:..:..:..::..:..:..:. :J..'il,S02.S1 .1il,~~I.ti8

:~,:"frJrd"'J "alimltliproilillW"".l rs 

Publlcllllans, r"l:UI~Uons, decl"'"",_ "t<,........ _ .
 702,lnl 

12,111.100 BhUlI<I"rm3 _ __ . '''_ .. 

nJankboo~'"S.......................... _ ,.)..
 2.~75 Lelterh"l'd•• <:k......... .. " _ _.1
 I,SlU,oo:l ROOfItd lImll:\lJdoCllnls nud loldcrs.. .•.. _ _ ' .. 3~r,.oo.J Mi.'IOCllWlllOll" Illndlng, momOl1l.lldum sheets: otc. '1: .-- --............ .. .. ,.. .. '.'1' ~J: 12
 

Tat"L .... .... . ..._...... --1- .~... .. ....,. 12S. 66 f.... 

Tot4ljrrml .!llIppropr1iUioII8. 

PublJClItloo" r.guln1.hm., ']ocl"'",","" etc...•... 5,S'lll,95(1 Rlankforms.... 71,450.00 14.2ll-l.\l2." 119,310.!l!l . " .. _ UI,mk t:n,:JSO,9M1 3~;.9";.3t1 172,OlO,~.'o() 506,3.';3.11 I'ook. .. ." .. 3, 7~<I 3,~;o.(IS 0,462 6,1'l1(\(; r.ctt",-hood.<, rIC., , , b.576,OOO l\""~".d w'd ~"'hlO ~arda 21.'"'-'- 70 "'nd (oldo"' _... " .... _. ~,(J8;I.2l)J l~,~.~, 1,,;.OO~'~ , . I', , :n,~5&,~<1 Mi.!;ocllll.ll"Oo~: Jlin(Un~. Ul"lDomndum .boet"" etc. 8,431. 74 lj, 199. 70 

(";r~nd lolll] ........... I· ..} <43,001.87
 ,,00,177. (\(; 

REPORT 0.1" CO~U.I1SSIONER OF INTERNAL REYlCNUE. 199 

The IICt of Octoher 22, Hl14, i.mposing on bunkel'S U tll_" oC 51 Cor 

f'..llch $1,000 of cllpital used or employed, is to he strictly construlld, 

and, therefore, u corporution engllged in insw'ing titles''"t~",eul1ting

trusts, slife deposit, rell! ('.stutc, amI bunking is subjecLcd toO It tnx 

only upon so much oC its copital lis aetuullJ' is used in hnnking. 

Rl'l,;;en·e funds or tho eorporlltion permanently investcd ure not to 

be induded in the hllllkrn~ capital subject to tIL'" unless uctulllly 

used thcrcCor, llJtJlOugh tnc possession of such funds indirectly 

8..'>Sis'ts the banking depultmcnt by cnhancin~ tho amount oC I;redit 

obtllinable. The easo of T'rwJ v. lia,rJnfJ'r$' Loan ([; T7'Ust Go. (185 

Fcd., 760) WllB citcd und IIpproved und also the ewe of Anderson v. 

Ji'arml.---r6 Loan and Trust 00. (241 Fed., 323). 

[i'1:d(!Zitv TnllJt CV" of Baltimore, Md., v. Miles, Goffi.:CWI', nnd 

Bl11t1:more Trust 00. v. NHe8, Collecw1',-Distriet CIJu.rt oC Unill~d

Stalcs (258 Fed., 770; '1', D. 280.5). 

A hllnk which, in nddition to its bflnking business, nets ll-S trust[}e, 

receiver, executor, or ndministmtoT, or c.ng-agcs in undur\-\-Tiling or 

promoting.h.cw cnt9rpI'isl~s or rdinnncing old en.tcrpris.es, or buys IUlIl 

sclls seetmwes on Its own llCCOunt for profit, lS subJcct to the tux 

imposcd by WIO first pll1'ugrRph of section 3 oC the act oC October 22, 

1014, upoll WlO totu! umount oC its COI)itnl, inclUding surplus nnd 

undi,ided profits, unless it be shown thllt a specific portion of its 

capital is usml in such other business nnd thot such usc docs not 

conslitu I.e bllnking. 

Thc mere sho\\"m~ thllt a specific portion of thc enpital, incJuding 

surplus lUll] undi,viocd profits, is used in such other husiness i:,; Hot 

alonc sullieient to show tJlIIt such cupital is not used in bunking. 

The Union 7'mst Oompany o[ {nd·wm..a,pQ/.is, ind., y, United States, 

Junc 7, 1920.-United States Court of Claims (unreported to dute). 

A corpomtion hllving a place of busiuess where cl'(~dits nrc opened 

by the depl)sit und eollec\'lOll of money lind cW"rency, suhjeet t.o bc 

paid upon druH, check, or ord(~r,.is a. banker within this Itet. 

'1'ho two WOI'US "using" or "employing" cllpitul 1Il'C not to he 

l\e~ordetl tho Sflmo )Helming. Using a certain cllpital implies it is 

hcmg mIttie use oC, wjlile employing II eertu.in ellpitlll does nut )!lenn 

un nctual use or it, but mthol' the having it avaiJl~blo for uso w}\(::ro 

IIntl ilS nended 01· dCtiil'll.1Jle. 

[The net] doos not \\ndertnke to slIY thut every dollur of tho ellpitll1 

unci BurpluR oC thc bilDkeI', os clefJDtJd in the net, shnIl be employed 

or used in Wm bnnking husiness. It accords to him the right, if he 

Choosl':Sj of 10l:kiug up his entire (;IlIJitul in his st-rong box or in using 

,or c1llp oy.ing. it in str.ietly lHlJ1king l)~ess, orin othl'.rwi.se ~ng

or emplOying it. J3ut lr he does the busmess of a btlllker, he is tllxed 

on the: OlJlOllnt of the el.lpital whieh}w uses or e,IIll'lo;Ys in his lJUsillc:>.i>, 

of \ymch that l)f llllnkmg mny be but a part. tIS UIC olle person 

or fum or eomlmny or hilllk which is taxocl, nnd Lhe cnpiful used or 

mnploycd clIn )0 flScc.rl'ttined. It was not eontcmpluLcd by tJw nct 

that a firm, compnny, nr b~,nk, engnging: in seYern11ines IIna being u 

btul.ker, could escopo the t~"\: under U clnim that only 1\ purt of Its 

eupi\;al nnd surplus Wll.'l used or employed by it, uctillg us u bllllkct', 

llAXlt.."JlUPTCY. 

United State~ Y. NaJimul1 S'uTdy Oo.-Pending in SUPJ'I\JHC Com·/, 

the Unikd Stl~t..I>l (262 Fell" 62), 

i

l 
..... 200 REPORT OF COMMISSIONER OJ.<" INTl::RNAL REYENUE. 

Under RC"f"iscd Sf.rttu~cs, section 3466, Wl1ich gi,"C's the Unit('d
 

States priority o,,"cr otbm creditors of the ostulR of fI.D insol"\'"CJlt or
 

blUlkrupt~dcbtor, and section 34G8, providing that "whenever the
 

principal in any bond gi"f"CD to the United Stutes is insolvent, '" II< '"
 

und If': '" ",' ltDy surety on tllC bond '" '" '" pEl..ys to Hw United
 

States the mODOY due npon such bond, such surety '" '" '" shall
 

hu"o the like priority," where 010 Uni-tcd SIllies has /l, claim figldust
 

the l'stut,(\ oi 11 hllDkrupt, and the surety on the ullnkrupt's hom}
 

securing ~uch claim hils J?nid the SlllnO to tho extent of tho obligation
 

of its hond, the United Stlltes tU'i to tho l'cmllind(lr of its dllim, und
 

the surdy as to the t1mount paid orc entitled to cqnnl priority.
 

In Te Jacobsun.--eircuit court of ll.pllcals (263 Fed., 883; T. D. 

3000). 

Section 3466, Revised Statutes, giving priority over Il,dministrution
 eXJH'n~cs to claims against insolvc'.Jlt estntes for taxes, i9 snpef"ileded
 

by sect,ion 64 (a) filld section 64 (h) of the bankruptcy act, nllowing
 

priority of c1llims for ta-'\"cs only as to "eroditol's," becuuse that
 

term, IlS dcfmed by thc act, does not includo trustees or others acting
 

for the estate, and Fl:lderll1 tax cln..ims u.rc, tllCrefore, subordinate to
 

administration (}."{penscs of insolvent ('stllt~.

CORPOILO\TIOX ~"XCJSE TAX. 

Unitt:d States v. Aetna Life In.IfU1"(J1ice Go.-District court of United 

Statos (260 }'ed., :l33; T. D. 2fJ27). 

'I'nxes paid to l~ State by Yurious corp0J"tltiom3 Upon shlll'cg of their 

stock owned hy unot-her corporation uJ"c n<lt dcductiblu from gross . incomo of th!s lath)}' corporation as tux os "paid by it," such taxes 

IlCing not 'llud by this corporation, hut \)tling pllid in its bchalf hy other corporations.
 

United States "\'". Ohica30 & AltQn Railroad Go., United States
 

District Court, Northern District-, Eustrun Division, lllinois, Janutlry
 5, 1920 (unreported to date). •
 

'fhe Comml.SSioner of Internal Rcyenue hus no power to pre;erihe
 

a method of accounting for railroa~s.differcnt from that prescribed
 by the Interstate Commerce ConullisslOn.
 

-SQUtlu~m Pal:ijic Railroad 00. \". ..!lfuc71ter.--eircuit court of appcals
 (260 Fed., S:l?j T. D. 2944).
 

A sum sot ll.';idc annually on its llooks hy It corporation as l.hepro-.
 mtl~ UJUOUllt for thut yeur of tIle di.:lcount nt ·WhICh it sold un is.'>110
 

of bond.:l, to bc disfributed throughout thuir turm, is neither u "loss
 

lwtunlly sustained" during thc yelll' 11OJ· "jnt()r()~t /luid," and mil....
 

n!)t· he de<!uctod in det,'rmirling net ineome for tInt year, under
 cor~"rntioll exei~c tax act, A\\gu.st 5, 1DOO (38, 2).
 

(t>ec elise of Maryland Galluil·1Jr 00. Y. U1/iled StQtt$ under 1!l13
 

income-tux act, in ro Income 0 insUrtlllClJ eompanies-Insurance
 resern's-Ded ucLions.) 

Disl.riet 

Dividcnds, 

Tlnitol 

court 

Stak-s 

other 

of 

v. 

Dnild 

Phua,delphia" 

tbuD 

Stutes 

stock dividends, 

(262 

Baltimore 

Fed., 

&: 

ISS; 

paid 

lI'a,shingtQ'n. 

T. 

in 

D. 

JUlO, 

3006). 

from 

R. R. 

prolils 

Go.­

• 

en..rUl'tipw·IJy before and partly on or nflm Jlwuary 1, 1!l09, of fl 

less!)r Tllllmnd. eorporution no t cngl1gcd ill business within the mellning 

of thtl corporation excise-tax act ~f InODI ~lluSt bc.iI?dudcd in the :r:tct 

income of II stockholder eorporutloIl, su IJeet to said t'IL'" ad, wlucJ:a 

~.
 

REPORT OJ' COMMJSSIO~ER OF IXTER?,AL m.;vEl\Ul~. 201 Il! l~~cs and oporates tho property of the corporat.ion pnying the 

dl"\'"ldend. 

A corporation stockholder is not tllxllblo OIl stock di,~jdcnds

recei"\'"ed. 

United States Y. Long.-District. court of United Stfltt~S (ulll'cporteJ 

to dute). . 

The value of hay grown' nnd consumed upon a stock farm is fill 

allowflble dcdnction III un income-t,a.-"{ return filed under tho act of 

}flOg if included in gross income, whether the lHl.y wus wown before 

or during tho tlLxall]e yellJ'. Money received in lOOn in 1111ld Jlayment 

for wool sold in l008 i.:l not income for 1909. r.,TO 'lddit,ionll.l tux is 

due by reDSon of erroneous deductions if a taxpayer also has (m"Qneously included /l.!) incoJne tUl Ilmount in r_'wr:ss of the erroneous 

deductions, bccausu tho tax is rnea.wred by "ntlt income" Ilnd thc 

inc:ome reported hy tilt) tflxpayer '\:as in fact10rger thun "net income" 

as cont.cmplll~r:d hy tho statute. 

Alpha. POl'tkm,( OL'ment Co. v. United States.---Circnit court of 

apR,cals (26] Fcd., 330). . . l'here was no income, v.-ithw corporation nxcise-tax law, August 5, 

1909, section ~S, whcre u corporation, l?urnUilDt to a scheme of I·r.capitalizution, organizcd Mother corporut,lOD, conveyed properties to It, 

constitutincr nIl its nssels, received therefor its entirc f;tock, except 

directors' siHlres, of greatl~I' /lar "\'"alno than the pri(;e pnid for thu 

properties, distr,ihutoil tho s HITes, after fOlmally YILlulDg thcm at 

pur, among ihl own f;tockholdern llnd then effecteJ fl mergcr between 

the two eorporntLom;. 1,1 l"lew Y O'l'k Lit;; lnsumnce 00. v. Anderson, conecfol'.-Cireuit court 

of appeals (263·Fcd., 527). . 

. Excess premiums, collected by a mutual insuranco company flnd 

returned to stockho}d{'.rs or 1I1lpllCd to their crt~dit, do not eonl)t.itut.e 

"income" of the complllly wit III corporat,jon cxcise-tn... uet, August 5, 

1909, section 38. . 

An insurllIlco company, the greater portion of whOBc ll.SSets consist.'> of stocks, l)onds, lind other securities, held entitled to a deduct10n of thc nmount of the milrket depreciation of suelt securities 

Juring the yeilr. 

Di\'"ldcnds or surrlus ·whieh life insurancc companies are rcquired

!Jy insurRIlCO luw, New York, section 83, either to lJU}' policyholders 

!n cllsh or to credit 111lon prt!jrlillffiS dne from them, mllst he (l..."{duded 

In detenniniug thc income of the company for tho purposes of ta.-"I:/l.­

tion. (262 Fed., 21:"); l"oYt1rSed on unother point in 263 Fed., 527.) 

ExelJ>is prt!miurnfl of lHutuul insurance company not "income." . Interest held proJlcJ"ly llllowcd in an action agninst n collector of 

mtcrnal reyenuo on the amount of tllX held to hava been iJiegll1ly 

exacted from plaintiff. 

Rock Islalld, Arkansas & Louisia.na Ra,ilroad 00. Y. United Sta.tes
 

(M Ct. Cl., 2:?).--Pending in Supreme Court of the United States,
 

An applicatilln for nn uhn.l..emcnt of the tax ussesSp.d\ madc Lofore
 

paYment, r.nd its denial, i~ not tnntumount to an UPPp.u to tho C..om­


nu,;,sionN U5 required by ~(:I\tion 3220, Rens{'d Stututes, becflllse fill
 

appeul for a rdund can JlOt he made until the tux is lmid, and UD
 

action dUC5 not accruc until puyment Illld rejection of 'the Ilpplication
 for refumJ.
 
". 

202 REPORT. OF COMl\fISSlO!',ER OF INT.ERNAL R.KVENUE. 

All f1ppliclItion to the Commissiouer of In~emo.l R(wenuc for the 

refund of an f'XI:·j5C t3X, 311cgt~d to lLUve herm 8noIlllous]y and illegollv 

Ilsses,,"cd lilld eollect~d, is.a condition precedent to mo.mtenance of it 

snit uglljn.<;t the Uuited States lIIlder sections 3220-3226, Revised 

Stutulcs, llud seef.j()Il 14.5, .Judiljjul Code. 

AS8oc1nied P;Pt~ L1:ne CO, Y. Un'itJ"j Stat€8.--eircuit eourt of tlppellls (258 Fed., 800). 

A pipe-line (,Olnpully ocyurllzed hy Md doing business only for two 

other pipe-line corporati(,~"I, lodd not merely II convenient' ag(mt of 

t~esc (;orpol'lltions, hut to be doing husiness lor profit within corpOl'Il_ tlOn-tox lllw. 

:MOIlCy::J puid a pipe-line corporation hy its stockholdem lwId not 

puymcnt. for (',upitn! fitock, hut lldYances to corporation, and COlporation, hlwing no pllid-up st.tlck, /jonle! not. deduct iuterGst on such 

lld,unccs in cllknlllting net. iucomo. 

A sbltcm('ut mlldl~ hy II oorp(1r,ltion';; auditor to an inteInal-revenue 

hue: ugl'nt thut thc corpomtion hnd uo plLid-up capitol stock is admLs­ .sible III proceedings t.o re'cover taxes ml~!er corporation-tax luw of 

August. 5, 190!). . 

Boston d'l Ma1>ne Rail'fO(L,d _v. United Stat('~.--eireuit, court, of 

appeul,; (265 Fed., 578; T. D. 3004). 

The indebtGc\ness upon which interest may he taken as a dfn'luetion 

undcr the corporation excise-tax Ilct of ]909 cau not be gnwt'0r t,hnn 

the par vnIuc of thc cO-pit-ol stock-paid up aud outst:llliliog. In computing.paid-np cupital ~tock, a surplus crGO-ted bY'pllying~u pl:emium 

on capItal stock subscl1bGd for CilU uot be added m determlnIng t,he 

iwlehtBdness npon \vhich the iuterest may be deducted. 

The definition of "paid-up cilrital stock" hy 0 local Stote stlltute 

is not controlling on lL Fedcra conrt eonstruiug 0 Federol taxing 

stutute applicablc to aU States: . 

Camp Bird, Lid., v. BO'woat.--eircuit court of appe'lls (262 Fed., ]] 4). 

On rccovcry of cxcisc tax illegnlly collected from a cotportltion 

the pemLlty uiul iut.erest exacted for deliuquency in moking payment 

undcr act, of August 5, 1900, sectiou 38 (5), held ul,;o rccO\'erllfl!f'. 

A mining corpol'lltion held entitled to reco\"er excnssive eXf'ise t,nes 

paid under act of August 5,1900, scction 38, becltuse of r(-'fus,,! of the 

commissioner to make proper allowance for depreei,.tion of equip­ mcnt. 

!lte Gulf d'~ Interstate By. Co. v. Walker.-Distriet court of Unitlld 

States (unreport.ed to date). . _ . . . 

Accmed but uneollectcd interest 1S not Income under the prov1swns 

of section 38, nct of August 5, 1DOO, tmd not tilxable. 

Advancements by pareut company, sole stockholder, to coY~r

llpel'iIt.ing dcficit of suhsidiilr~', oorpor:ltioll, hoth companies constJ.­

t,uting u singln ent,clprisE' and f:lleh UCfj/jSSIIT.r to the e::ostmlCe of the 

01,11l:'l'. arc ltwitimoto und necessary items of e:\"pense of the parent conlp~ny UTIl'! liro dednctib!(~ in as'/j{1ftlliniug it.s net income for the 

pm·pO",n of t,hc tux unrlcr act of August .5, l!}O!}. 

NoralErn Parific Ny. Co. v. LYrI.ch.-District court of United Stat,es, • 

T.	 D. 3048 (unreported to datfJ).
 

J~nyrncn L., of ill tcrest ncelTlcd bdol'e.1 nuuary 1, 1DOD, altbough paid
 •	 ill lV.11, Ul·(lllO!. toxnblc iueolnc in the hunds of tho payee UIlder the 

eorpfJl'lltioll exeisc-hx uct of 1909. 

• t 

1: 

1

:::1 REPORT O.F CO!l-fM1SSlONER OF lNTERNAL Rf.VENUE. 203 "

T Proceeds from items definitely' aseerti\ined and vested before 

January], 1D09, aud on that, .da)~ the property of the tuxpuyer, are ';1

not ttlxable under the eorporuLion excise tax of 1909 when collected. " ,'II

" 

, 

ESTATE TAX, ACT OI<' SEP'TRMIIER 8, 191G (3{l 81',\1'., 777). 

New York Trust Co. U,f/d Pross v. Hi81l-e1'.------,.Dj;;tl'i(~t/jourt of United 

States (263 Fed., 620; T. D. 2976). Pending ill Suprl'.Ille Court of 

United States. 

The Fedf'.rul estate ta-X" act of Septemher 8, 1916, is constitutional 

although the right of estate trl\.Jlsfer upon desth i"l through StlLte 

probote process und 4ultllOugh u right nf renunciation may oxist. 

State taxes on the respect.tnl s.lluH'S reeeived hy beneficiaries arc not 

deductible before (;nmput'lltion of Ff'del"tu estllte til-X under clonse 

o.llowinO' deduction of "chorges ngainst the (Jstnte, * * allowed 

by the 1aws of the juri.,dictwn," flS this elonse contemphltes deduction only of charges directed 11gHiust estate as a whole (citing T. D . 

2524) . 

JIu,cfu/iJ'l"-sh v, Milp-s, coUecfol'.-District court of United States (263 

Fed., 457). 

Where there is a dispute, dependent Oll the constmction of tho 

stlltutes, tlS to whether interest collectible under net September 8, 

1916, seetiqn 204, on an estate tax not pllid within one your, is a 

penalty, witlliu Revised Statutes, section 5292, the district Judgo will 

decline to make the inquiry provided for by thlLt section, flS hc 

would have no rower to PflSS on anything but questions oi iact. 

Lederer v. 1'Io'I,the1'1L Tru8t Co. u,nd. Hem'y R. Ze8inge1', execuwrs 

undf!1' wi1l of Louis W. Klahr.-Cireuit court of tlppeals (262 Fed., 52; 

T. D. 3027); writ of certiorari denied in Snpremo Court of United 

States, Mny 3, 1920. 

The decision of the court below (257 Fed., 812) was uffirmed hy the 

United States circuit court of appeals, third circuit, holding thllt 

tho Pennsylvonia collateral inheritance tax, heing on estute tax, wo'; I"

deductihle in dotermining the amonnt of the net estate under the 

FedBC;ll estnte tax aet. of Sept-ember 8, ]016, Tit.Ie II, the circnit 

court of appeals states in its opinion that tbis decision hus no hearing 

OB the 1018 revenue nct, 'l'llio IV; t,he ltltter act providing thllt .. L'Btote taxes" are not deductible. 

R,tndoZph v. Craig.-District comt of United Statos (unreported tod~te). . 

A widow's rights to dower, homestead, and snpport ure derived 

froni her murriuge, under the laws of Tenness{\{'- and Arkonsu..<;, and 

oro not, taken hy tnlllsfprfrom he.r hnsbond's cs1-ll1-o hut, independently thereof bv opcl'Iltion of law. . 

~Under.The Federnl estilt,e t,.1X ad, of 1916, SCP1.iOli 200, sHeh rights, 

belTIg ~elt,h~r suhject to, t,he payment of ehargE's and the expGnses of 

admlmst,rutlOn nor to distributIOn, are no1- a port of thl', gross estate. 

Tbe Tennessee law governin'~ Il widow's right tq II yen.r's support 

eontains no 'provision by whi(;h such right is conditioned on act;uol 

dependeneyand sncb support is,. thcrefo~·('" doc!uctib.le DS chal'~o llllowed by the lows of TI,~,.10sseo lrrespecti\"(J of tho Widow's dependency, notv.rithstnJl(lillg tho proYlsions at' l';uctioll 2fB (il) (1) of tbe ~edlJral estilte tfl~ Ilet making dopondellcy 011 l.be decedent u eomlitlon to the deduetion of sneh l'JlowflDcc from the I:,'TOSS estate. 
sale 

in"", 

- - -'-_.~~-~.~~.~ .. VoL' ~.n J.'J:<fUIj AL REVENUE. 

Peuree >. I--e<le,·er.-District court of United StaLes (262 Fed., 993). REPORT OF COMMJSS10~ER OF IN'TERNAL RE\-']·:NUE. 205

1J1H1er the Iln...- ofPennsyJvunia tho question of the effective c--xercise 

of n pOII'or of Ilppoilltrnent i,-t netl!l'Jninod by the domicile of the donor 'Whore tho act i~ Ilmhiguous or uncertain, the construction of it of tho power, not of the donee. . by t.he administration officers charged w-jtb its 8."£ecution is entitled 

The prill.cipllI of fl. spendthrift trust fWId, boqueat.bod by will by to great respect. the bendi~lnr:r of th~ trus~ under u. }lower of llPllointment gh'en him, 

ltltbough mcluded mth hIs other cstatc, lind therohy made Suhiect EXmSE TAXES, ACT OF OCTOBER 3, 1917, SF-OTI01\"" 600 (40 STAT., 316), to gOllcrulltdmiuist,ration by his executor Ilnd to his' debts held not 

suhject toostatc tax uuder act of SOlltemher 8, 1~16, Title II'since tho 'Rech-lifarbak&r Co. v. Lederer, rA:llleetor.-District court of UniLGd 

property \\:as fiat "subject. to tho pny!Uent of the chtlrges aguhlst Jlis States (263 Fed., 593), cstlltO,' wlt.hl/l t.he mcumng of HcetJOn 202 (II); the ri(J'hu, of tho Section 600 of the lV17 f1et imposes a tax of 3 per cent upon the 

cl'oditors, cominS' to thorn not Il8 cl'cditOnl bnt., us appoiri'tcClS of tho of "'automobile iruc~." When U Jurchusor hUYH R chllSSis decedenL iJnd sends it, togcoher with the kind oC bo Iy de..,ired, to'some one to 

Stanley Held, 1'-r.elYUtQ'I', ". Unit~d 8ta,ks.--Cotlrt of Claims, Jnno 7 hiL'o the body Inlt on the chassis or sends the chassis to a body ] 920 (unreported to date). Pending in the Supreme Court of tb~ builder to IHlve a body put on it and it is then returnod. to him tIS un United States. ll.utonlOJ)ilo truck). thMO luL.'! heen no !!ale of an Il.ntomolJllo truck. 

The exercise of a general power of appointment does not coustitute Foss-Hl1g"hR.-S t;(jmpanll v. Lederer, collector.-Dist.rict court of 

a "trunsfcr". of the appoin~(ld prOJlerty hy tho dOll.eo of the power 'United Stntes (unreported to date). I 

within tJlC mCl1llUlg, of pQJ"llgraph (h), section 202, of the rev011 He act Whero a retailer huys fl. chassis Crom a mJ\nufll.eturer und hM fl. 

of ]016, mId the ,Hme of 6uch propert,· should not he included in t,!l(l boily huilt thc.reon hy anotber munufactnrer, accerdin~ to specifi­ gross estate of tho appointor. ­ cations of a prospeetl\'e clIsl<!rner, he is ta.xahlo as 1l1'I'OlJueer on the 

Polk >. Miles, colleeto·r.-District court of United StuLes (lmro- sale to the customcr as en asale of an automobile truck, under section ported to date). . 600 of the 1917 revenue act. Wherc ll. father made over to hig son all Iris stock in a hrewery
 

compnny, of doubtful stahility, and ll8~igllCd to him u debt of lJP_
 l~COME TAX, AOT O~· OUTOBEI~ 3, 1913 (38 ST:\T., 1CC). proxjrniitely 0510.5,000 n.gojust snid tOmlllllly, in cousideratioll of the
 

son's pmmisc l1lld gUQJ"unty thllt thel:olll/)any wonld plJ>· him monthly
 UnifP'l Statf'S v. Silver j{i,n.q C01t80lidaud J,fi7lli,ng Co.-District interost llt 4 per Cent per unnum i1nriJw lis remllilling hie, such tralls~ court of Unittld Stllto~ (unreported to dllte). adion ~Ilking plaefl whf!n thl'l futher ~ns still vigorous, there bei~lg Whcro corpoI'lltion "A," lllcorpOI:u.ted in HlOB, received as Pil.I't of evidence tending to show he had no prcsent thought of deat]l. held, its capitalllSSeu, tho claim Ilg11inst corporafion "B" for !ill nccount­ the tmnsfer of such llS.-.;ets, though marlo within two Tears of tho the money received in 191:3 bv virtne of the sll..tH.faction of {lIther's death, does not constitute lJ. gift in contemplatIon of death jn'dgrnent on this claim w.as held to De part of tho ca})Ital [lSSets of 

wit.hin the meaning of section 202 (h) of tho revenue nct of 1916. corporntion " A" Itnt! not mCODle t·a.' able nnder the ucts of August 5, Tho irlUlsfcr of such flS3ets in considerlllion of the promise lind 1909, or Oct~her 3, ~~13. It was also held t-llflt even nssurning ~\lch f"UW'll1lty of tlle pa:ymcnt of interest in monthlv inst.aJlmcnu" under money t.o he mcome It WIlS elU'Iled lotig before the enactment of Cltber 

the cirCluwtl1llces, constituted not 11 transfer intended to take effeCt Inw, und l·he prncticnl rffiult of tll..-xing it when reeeh'ed W0111d bo to 

nt or after >endor's death, hut. the purclmse of lUI u.nrmity for a tiL\: corporation "A" for half the proceeds of operations conductcd cOllsidcflltio lL whereof vendor entered JIlLO immediate enjO}'lllellt, !lnd by corporation "B" befol'8 1908, while eurpol'fltion "n," which re­ su,id Uilllwty is not Par:t of his cstate for pU'1>o5eH of tlHation: ~\'ed its portion of tho J~rocee(l'J in 1908, could not he roquircd to 

PUY tax on snme. . EXOESS ,I'RO~'lTS TAX, ACT OF OC1;OREU 3, In7. (39 STAT., 1000). Prentiss v. Rimr,r, Oollcct-or.-1)i~trici comt of United States (260 

Fed.} 580; T. D. 2!l33), llJfmDcd b)' circnit court of appMls, T. D. 30.50 Ln ReUe Iron Works v. Unitf:d Stak'J.-Cowt of ClnUnS, JUlie 28, (unreported to dllte). 1020 (unroport.ed to date; T. D. 3051). A tI'llnsfer tIl! upon a legacy or dist.rihuti>e shnre of an estate 

'rIle aut of October 3, 1917, sectioll 207, defmcs"invested capital." imposed by tho ltJws of New York is not an imposition upon either 

Incrclise ill vuluc of are lands{ til'Ht dUl:Inr(J(1 to he surplu3:, lIud the pro!Jflrty p'LSsing or tho right to receive iL, bllt fl deduction from flfr-(~I'I\-UHls treated lIS the basi::'! 0 n stock dividend, did not therebY the estaLe of the decedent, and mav not be deducted from tho nct become cllrncd surplus or undivided llrofils or in>~'ited capit.al. income of ~l)e le~Jltoe or di.,tribntee under income t(l.'C ad United '111e Slack tlh'idend added nothing lo, lLnd took not-hmg frollI, t,he States, liectlOu 2, b. . . eorporaCion'$ in>e.'>ted capital. . _~fQ,1"';l.and CaJ!w:Jlly Co. v. Un/rJ,ed St(l1M, Supreme Court of the . IiHlqu,dit.ies nrisinu from l,he upp~icll~il?Jl uf tIm s~utute 11l ptlr­ Ulllted Stlltffi (251 U. S., 342; T. D. 30l3}. tlculnr CllSe.:> cun not'be corrected hy JUdICIal construct.lOn, whete the An insurance eompany i.s requi.red to include in iu, gross income in enw.:ttrlellt is otherwise 'Volid. ta.x returns filed Ululetho prOVISions of th'J corporlltion exci50 tux 

net of I~OO and the income tax net of 1913, pr&niumlil collccted by its 

Ilgents but not trfUlsmitted by them to ita treasurer within the yeur. 

~, , -.. ',""" 
,~ 206	 REPORT OF COMl\HSsrONER OF INTERNAL REVENUE. 

A casnalty camplmy is cntit,]ed to deduct. from its grnss income 

for 1909 and subsequent yours the net~addjtjon to its "uuearued 

p,reminm.rcservc," "~'peci.fi(ld reserve for unpaid l~llbilit.y los?cs," Bnd 

'loss clmms rCS8l'e. A reserve properly set asIde by an utsurauce 

compnny under rcgnlllJioils of ll. Stnt-a mSilliUlee department within 

the scollo of its authority is il iOservc required by law. But 1'('.';oIY08 

mrlin,tmllod in tbe ordullll}' running expenses of an insurance COffiplmy Ilr8 not ~)roperly clllssifiell us "inslIl'Ilnce rcserv(~,," I:lnd were 

not, t.herefore, In contemplation of COtlQ1"CSs whon it providl'Kl for the 

deduction by insurance companies or"'the net addttion to lCSerye 

fnulls. . 

Under the facts its stMed a dcr,rense in the aggreO'fl,~e reserve funds 

wonld no~ give rise to uny taxable income. '" 0 

The umondmen~ of a. ~n,x ro~urn by the Commissioner of In~ernal

Re,enue u,ud ~he ik;;;e&;m(m~ Bnd collection of nn addition>11 tux npvn 

sue~ ret,orn ..docs not remov~ the stu,tute of,limitation.."l imposed by 

sedlOns 3221 lind 3228, ReVlsed Stlltu~eH, vnth rcsped to the refuud 

of a part of ~he tax paid npon the onO'illal re~urn. , I Stoffregen v. ~~f()orc, District. conr~ oT/tbe Upi~ed Statp.s (264 Fed., ~32). ' I. 

Under income tax act Octoher a, 1913, section 2, the "income" of 

a Rtoekholder ofa eorporatioll includes di"idcnds received by him. 

during II ~ax yelli, although dedllred and paid in whole or in part 

from ~he Bccumulal:ed 8urplus otprior years. , 

StfJc7cton v. I.,'J,m:r, C'oUeetor.-District court. of Uni~od Stat,os (262 

Fed., 173); affirmed hy circuit. COlIr~ vf appewls (nnrepol't,ed to date!. 

Income to an estntc devised to ex-ecnt,ors upon trus~ ~o pllY cert/do 

annnHics until dellth of beneficiaries, and the remainder t,o 'n. Burned 

chari~y, is no~ taxable in tile hands of the trns~ecs, under the F8deral 

income tax- act'! of 1913, 1916, and 1917, if the sum paid to euch 

boneficillry is less in nmouBt thim t.he tuxllhle limit, bce:Hlse the 

income ~o t,he es~ate is realh' ineome to thosc hn,ing the beucflcial 

iIlt,eres~ theroin, noue of whom Ill"e ~axahle (t.he lluuuitant...s becnuse 

~he nmolJnts paid aro too small; t.he charity hecause specifically ?xempted), RUa the trustees are ouly ~he rcser,oir and eondui~'plpe

thronO'h which income reaches the 'brmefidBJ'ie.c;, 

HI"!L~e, et al, v. Keith, Colkdor,-District court of United Stat.e>;; 

(257 Eod., 133). . 

Loss of the vulue of eorporate sf-oct" acquired by numerous transfers of propel't,y to the corpora lion nnd p'l)'m.ent, of corpol'ilte dchts, 

transadions miniOO on fol' a cl)nsidemhle period, comJllicated in ch:ll'­ ae~er Hnl! involving Illl"00e sum!'; of mOlley, so that they must have 

roqnired much tiine and'" aUelJtion, ig a ll)s!'; ineul1'ed in trade, which 

can he dcdudod from ~he gross income under income tax act, sochoo 

2, paragraph",'b." , 

Union Pacific Coal Co, v, Sh'n'ner, Col1eclO1' (249 Fed., 152!.­

A1Tirmed in per cnriam decision of Snprcme Court of ~he Uru~ed

States, and remBnded, 

An llmmul dividend recei,ed hy a corporation on the s~ock of another corpomtion is subject ~o tIL"" 'under sedlOn'II G (a) of the act 

"	 of Oetober 3, lon, for the calcndnr yenr in which H was declared 

and naid, as ine-ome accruing during sur-h year, lllLhongh half of the 

profits IJU~ of which ~he dividend WIlB pnid' Ilccrued prior to the pas-­

sagc of tllO 1913 aet 

.~~

REPORT	 OJ<' COMM·lSSIONER O.£" IKT.EnNAL REVENUE. 207 

N(r,fhcrn Pa(ifi~ Ra'ilway Co. v. Lynch.--District eour~ of Unjt.,,1! 

Statcs (unreported to date). . 

Pro.ceeds from clt~ims defini~e1y llSCer~llinerl lHld vested hQforc 

JaIl\IIllT, 1909, Bre uot taxnhlo income nuder the net of HH3. _ 

Whel'e !l taxpayer eorporn lion conveys proper~y to .a subsidial)­

corporation upon contraet llgreement that, tho lattcl' WIll Ilillllilge It 

Bnd pay- the net. proceeds ofter deducting necessary e.-,,::pE'IlSeS to t.ho 

~f~xpare.r ~orporatiou scmionnulilly, such. payments aFO not ~nx[\~le

Income lIIItS hiLIHls 'lOder ~he act of 1913 lf the munuglOg eorp0l"l1tlOu 

hus made return of and pnid the tnxes on the pro<.'eeds of the proporty. 

M-mtc v. E1sner, Colledor,-Cil'('uit eourt of ~:~Jlpenls (266 Fed., 

161; T. D. 3029). Pending ~n the Supreme Cour~ of the United 

States. "'"" 

Losses meu,red by ;~ member of pnrtnership eng:.~d in muriufacturiug ju~e bugs and brlgging, thrmlgh his mdiVldual dcaliugs on co~t()n exchango, Me not lIleurred in trude within the mellniuO' of 

scetion II, .';uhdivisioll H of ~he nd of 19]3, nud are not thel'e10re 

deduetihle in computing net taxable income under thl1~ act, 

Pe'nn Mutual. Life Ift-fj'IlM-1Ie€ Com1lU,ny Y. Lederer, Colleel.or.­

United States Snpreme Court April 18, 19~!.O, T. D. 3046 (uIll'epoI'Lcd r 

to date); e.ircuit court of appclLls (2.58 Fod., 81; T. D. 2899) affirmed. 

Under ~he provisions of pal'l1graph G, sub(llvision (h), of scction II 

,of the act of Oe·toher 3, J913, thn.t "lifo iuslll'ance ~ompnnics shaH 

uot inelude as incomc illauyyeursuch portiou of any act.ulli premium 

received from auy indi,-idual })uiicyholder as slwll havo hceu pnid 

hack or credit,cd ~o such iudi"d,luul policyholder 'wi~hin such YCllr," a 

life insuHmee (;.ompany is not, eutitled ~o cxclude'from it" ~ot>11 income 

during the tnxable year, for the purpose of a.scertainiug its groe;d 

income, allY dividends paid or el'Odited to polje.y holdcrs from whom 

it did not l'Cceiye any pl'~mium during that. YCill'; und as ~'o !;;llch 

policyholders n8 it did recej-.,-o prcmiums from that yellr it is entitled 

~o exclude only such Iltut of the dividends paid to ~ho~o policyholders 

as did Jlot, exceed t.he am(lUIl~ recciw'.d from them, respectively, by 

w;).y of prcminms duriug tl13.t year. . None of ~he cash dividellds ]laid by B lie insurance compan, to 

its polieyholders 'whieh represent redundancies in previous pl'enlium 

Jll1yment.s is deductihle from grms iueomo in J'!lluuul tax returns us 

"SUInS other thlln dividends paid 'within the year on poliey * * * 

Contl'llcts." 

United Sta,(e8 Y. Cl/uZby.----eircuit court of a:ppeuls (258 Feel., 27; 

T. D, 2858); judgIIleu~ of the district court (.251 red., 98:2) affinned. 

. A memher eli' :1 IJartnership need uot, include as a PUl't of his net 

Income ,:uhject to normal tux such of his income derivcd from 0]' 

tbrough a partnership liS has been l'eeeived by the pndnol'ship in the 

shupe of dividends on s[ock.., owned by it In corporations tllxllhle 

upon thoir net income, . The luw is so frumed us ~o delll with the gains and profits of a 

partnership a~ if they were tho gaiu.q and profits of the individual 

partnors. _ 

IN"CO~[E TAX, ACT 01-' SEP'I·),;~IBER 8, l!)l13, (3D STAT., 7M). 

In re JIeUe", Hirsh & C'o.----Circuit court of llppeuls (258 Fed., 

,208). 
~'
 

208 REPORT OF COMMISSJONER OF :I1iTERNAlJ R.lWENUE. 

A tnlstef'l of a banknlpt corporation, who is not tarrYing on its 

business but has rf\c,pivAd funds as a rO;;uH of a compromise niade by 

him with f~)roig~ cu1"p:l?ration of' Il. claim for nenpa}'lTIenl, of sn1u.ry 

and commIssIons, IS nothable to pa,y an income tax undcr a.et Septembcr 8, HH6, ~e('t.ion 1:l(c), since. under :3Uch section only nct income 

eurned by a, trustee while operating the business of a bankrupt corpo­ ration is tfixable.
 

:Miller, OoUer:tor, v. Geann.----Gireuit c',mrt of appeals (258 Fed.,
 

::!25); c,ertiQrllri denied (250 U. S. l367}. 

Where, in 1907, the ownor of land lensed the same for 23 ymu:'!I, 

under an flgToement l'Oquiring the tuuant to' con;;truct an expensive 

brick building, and on the tenant's dofa.uH the owner retook possession in ]\)16, thf'l valuo of the buil(ling can not be deemed Incomo 

il,flC1"lling in tho yMr 1917, wit'hin income tax law September 8, 1916, 

suet.jon 2 (a), for undl.'lr the lease tho title to the building vested iu the 

owner immediately' upon coustrllct.ion, and th{l 1flS,<;oo's dcCault 

causfld the. owner fl. }OOl". 

Cryan v. lVa.rdell, Collector.-District court of United StA,too (263 Fed., 248). 

"Where a le,,::lee, plIDiuant to the torms of iL lease of land for 26 vean; 

~ade in 1908/ er~ted u lmilding on t.he land which was cj}~I!J;leted III 1910 and Olielted the leasl.'l m Hl1 (i, the lessor rcontenn~ the 

prem.i:oel'!, tbe v.a1ue of the building erectl.'ld under the leMe L'l not 

lllcome to the lossor for 1916. . 

lVeiss v. Jlukawk .Jllimng Cu.----Circuit court of appeals (264 Fed., 

UQ2; T. D. 3001); reversiug the district court deciSIon. 

NotwithsLlUlding a minimum royalty provision in a mining lease, 

whoreby the ll.'lssee was undAr affir:matlVo obligation to removeor nt leas~ P!lY for-about. two-thirds of the are then in the ground, 

und thl.'l fact that this obligationlrobably covored. aU the ore mined 

during the taxinO' period involve , tho lessee of tIlt! mining compony 

was held uot entitled to the deductions for depletion allowed by sec­

(,ion 12 (a), second (b), act of September 8, HH6, the presouce or 

abf;lence of such an obligation being un incident of a particula.r case 

which cun not. control the gl.'lnerol rille. 'rhe Biwabik CMe (247 U. $., 

II 6) followed, and the comt said, "We can not concoiva any substant.ial distinction ns applied to a mine be{.ween thut depreeiation which 

was sought bv mine o,":uel"S under the eurlier nets, and tha,t depletion 

whieh was expressly allowed by the amendment of 1916.". . 

Eisner, Colll.'ctor, v. Macornber.--opinion banded.down. ill Supr~me

Court of the United States, Murch 8, ] 920, two d13sentmg 0Pilllong 

being filed; unrep(jrted to date. (T. D. 30]0). 

A t.rne stock dn-idend made lawfully o,nd in good faith by £l. corporation, eithor against profits investod in lands, bUildings, eqUIpment, or 

working B.8sets of II cerpora~ion,oj' I1gainst aecumulated.a~ld ull.tiivic,led 

profit.s, IS not taxuble us iuwmo to the shnreholder reCIpIent, It b{lmg 

b<'lld that to tax such stock dividends would be to tax property 

without apportionmont in violation of the provisions of Jlrtide ], 

sp.!"t,ion 1, clau90 3, lI.lld artido 1 section 9, clause 4, of the Ooustitu­ o 

tion, notwithO'tanding the sixt~enth amendmont" there brollg no 

retiliza,tion of profit taxa,hle us incoDle until 8, sale of Shll.TflR i,; made. 

In so far us the act of Septomber 8, 1916, impos05 un income tax 

upon true stoc~ dividends, it is Unconi:ltitutional. 

• 

,I

•

RR1?ORT OF COMMTsslOKli:R OF TNT~~RNAI. REVENUE. 209 

Sf.oc1cwn v. Ledcrcr, CblleetQT.-:-Dis,tl'ict court of United St.B,~S,

(262 Fed" ],3). Affirmed by Clrcult CQur(, of appeol,,; deCISiOn 

uureportod AS yet. ' . 

Income of the ostate of ll. t.ostAtor in the huuds of trustees 7te-ld not 

;;ubjeet to tux undor (J,ct Soptombor 8, 19] G, chap ter 463, section 2( b), 

w11ere by the tonus of the will fl portion of it, so smull as to b<l exeml't 

from tax, is to be used in pnyment. of nu annuity, and the.remuinde~',

ll.ddod to tho COrpllli of the el-tato Il.t t.h~ e.nd of the arulUlty term, IS 

to be paid OVID' to a charity, which, under sectiou 11 (a), is exempt 

from thtt tax. 

United Sw,ta v. Mcllatlun.,-District court of United ~tlltes (unreport,ed to dut.e; T. D. 3043). • 

Where, on dissolution, corporate llSse,ts are grntuitously disfrihutlld 1.0 stuekholders, the In.tt.er are hAule, umler the trust-funu doctrine, for puymont of o.ny tuxes that may t;herco.f~er he iJ;npOSl.'l~ in 

rospect of incomo recoived by tho cl))-poratlOU prJor t.o ol',,",olutlOu, 

find said assots may bl.'l \,ursued into the hauds of the stockholders. . Ta.xes Clm be lA:wful y imposed by l'elrosp(;etivo law. ~orp()l'ation in bellO' during por1odfrom.Janul1i'y 1 to April~, 1916, IS Ii.ablo 

under art of ~eptomber 8, 1916, 10 tux In respect of illcomo rer.clved 

during sueh perIod. 

INCOME TAX, ACT. OJ.' OCTOBER ::I, 1917 (40 STAT. 3(0). 

·Rnu v. United States.-Circuit court of uppeuls (260 Fed .. ]::IT). 

Ullder :>eetion 322~:, R(,vis~,d St{J.~ut{)S, ernpowerin~ Oorronissioner of 

Internu,l Revenne, "lIth a.dYICe of Secretary gf thl.'l Treasury, to compromise any crimiual CU&C ul'i"ing und..r the intnmnl-I',wenue 18....~,

oue who failed to file an income tux: roturn 11S rcquirfld by uct Octoher 

:~, 1917, section 1004, CDU not lJe ~uc(',essfully proilQClltcd for this 

failure, where the collector of internal reVt\lll.lO offered to compromise 

on pflyme~t of the tflX Dnd penfllty, and gu(,h oft'm- wag ~,c(·eptcd.

WllefO mtp.rnnl-revflnuo officers, after dofeudant ndrmtted he hlld 

not filed fln income tax return as rN}\lil'ed 1:>)' section 1004, f1,cetlpkd 

not Duly the tax, but the peualty, informing dofendilJ?\; t~J!l,t such payment would cnd tIle m'1t.ter und tl1ere wonld be no mdlCtmont, sl1ch 

acceptull()e und stnteIDfillt. WDH a ('compromisc," within section 3229, 

RevlsQd Stntutes, and wos !l. b!l.l' to prosooution. 

INCOME TAX, ACT 01-' Ff:tlRHAUY''24, l(lllJ (-10 STAT., 1(57). 

Et.'UllS Y. G01'e.-Uniten Statfls Supmme COUl't, .1une 1, 1920, T. 

D. B037 (unreported to date); district court. ('21')2 Fed., 550) rovcmod. 

Stated in its broadest USpllCt, the (jont('ntiou im'Q1Yes tho ]10W01' to 

tux the compensation of Fede.raI judges in geuel'al, nnd also tao sA.larv 

of the Prilsidcnt. . 

The OOlllititutiou provides thu,t the judge shall hA:ve a sure und 

continuing right to tho .c0ln1?Cllsati?n, w!teI:con be c(lOfidontly may 

rely for hiS support dunng hIS cont.munnce .lD offico, so that, he need 

hl1ve no upprehension lest his situation in this l'cgurd may be ehan!red 

to his d.i~a,dYant!tge. . '" 

The primary puq:;,'"e of thfl prohibition I\gtliDSL diminution wmo; 

not to [,enetit tIle jndges, but toO A,ttraet good ilnd competent men to 

the bench und tu promote independenctl i,f action und judgment. 

147R4 Q-:!11---14 
210 REPORT OF COMMISSIOKF.;H OF lNTER'N"AL REYLNlTE, 

The prohihition is general ILO" the reusons for its adoption make 

with impelling fpree for the condusion that the-fathers of the Constitution intended to pl'ohilJit diminution by tllxution as well ilS 

otherwise. . 

Apart from his saIury, FedciIlI judgfl is as mnch within the taxing 

power u.s other fien Bie. And, spellking (J'enel'll.11,Y, hi" duties and 

obligations as n. citi."en arc not different fro~ those of llis ucighhol'fl. 

But his compensation as a judge is protected from diminution in IUl,V 

forill, \\'hother by 11 tax or otherwiSe, nnd is llssured to him in its 

entirety for his support. . 

Smith Y. Ka-nsa8 Oity Title & Trust Co.-Suprcme Court of the. 

United St~tes, April 26, 1920 (nnreportcd to date). 

The SupreJ?1e C.0urt ha.<;; postp?ne? action l~n the case invol,ing 

thc constltutIOnabt.y of the cxemptIOn from mcome tux of bonds 

issued. undor the Fedcritl f:lrm-Ioc;n a;ct, hy ordering ~l rcurgument. 

D11Ited States v. Beno-u.ntz.--Dlstnct oomt of Umted States (262 .Fed., 223; T. D. 2952). . 

Under income ~ax act, Fohruary 24, 1919. s(1(~tion 223, and the 

regulation mlHle thercunder, requIring income returns to hf\ Jnude 

under oath, sueh oath may be tuken before ony person authorized 

; by the local law to administer oaths. 

'. }a-ehon v: Sm'ietmdw.-Distrid COllI't vf United Stat.es, Deccmher, 

t1919 (unreported to date; T. D. 20130). 

A taxpa.,yer who keeps no books of account, and to whom is Jlllid, 

upon the terminution of sOl'vices extending o,er u pm..iod of yl'llt'S, 

11 lump sum in lImount not pre,iously ltg-reed npon, ,C", eompensation 

for such scrvicos, must I:Hturn as income III the year in w11ich mceiyed 

the entire nmount so paid him, evcn wheu snch payment. is accompauied by a statf'Ificn t proportioning the eompensat.ion over t.he 

yeurs in which the sOJ'vices wem renderod., . 

LEGJI,CY, 'TRAYSFEU, A1\1I INrr~RITJI,KCF. '1'AXES, Jl,CT OF J1...·'NE 13, 18[18 

(30 STAT., 4(H). 

Henry v. Un:'tetl Stl!fcs.-..'3upl'cme Court of the United StilLe;; (251 

'U, S., 3fJ3; T. D. 300S). . . 

For the purpose of this ftct the; interest in a fund tra nsfmTod from 

un e"tu:te to a trustee for asc('rta.ined j)()I'SOflS is vestc(; 'in'possession .no loss than when it is conYe\'od direct y tn thmIl. 

A legaey tux pfiid oyer hy the execut~;J' to thc logut.oe, or tn himself . as trustee und(~l' the la,v for un lI-scerLuined beneficiary, is Yl~sted in 

possession withiu t110 mcaning of the tax-refundin~ nct of June 27 r 

1902, r.hapter 1IGO, snetion 3, 32 Statutes, 4.06, although the pIL,Yments nre mude hefore expirlltion of the time for proving claims 

uguinst the estate. (Ailirmmg 53 Ct. CIs., 641.) 

,r.Kmrso-n v. DlIitIJd Sf,ates.-Supreme Court of t.he Unit.ed States 

(252"[. S., 54';'). 

'l'he use of mort,uary taIlles and tho assumption of ;1 per eent us 

tho eaminO' vu.lue of lllOI\('Y in computing legllcy taxes paid is legill. 

LeO'acies'"which it Wfl;; thf',le~al dnty of the execntors t.o }Juy before 

.July °1, HJ02, and for eompl'lling paymollt of which t.he statnt.ory 

]"emedy WitS gi-nm to the lcgatl~(~:J l)eforo thnt dnt,e, were ycstlJd in 

pO':;session lind enjoymcnt within the meaning of the ILet. of June 27, 

1902. (A:llinning 53 Ct. CIs.) 640.) 

IlI"POllT O~' COMMlSSIONl<~r. OF IKTERSAL r.EYEN1J~. 211 

C7rrwe~, executrix, v. United Staies.--Court of Cll1ims, June 14, 1920 

(unreported to date). 

A t.ax upou [l contingBnt beueficial interest which had not vested 

in possession or eujoyment wus not authorized hy section 29, act 

,lune 13, 1898, and such a.n assrssIllent. WILS" erroneous," 'u'ithin t,hc 

meuning of sect.ion 3228, ReYised Statutes, irrespectin of thc ren:Iedinl 

act of ,lune 27,1902, and t.hus withiu t.he bur of limit.t1t,ions as t.o IlSsessInent nnd colleet.ion of t.ax(:.'l; t.o hold othel'''''ise would nIlo,," un 

escope from uny limitatiou on ltct.i'Ons brought under the act of 1898. 

Coleman v. ufi,iled Sta-tes.-Supreme Court of United Stat,pi> ("250 

u. S" :30: 1'. D, 3007). 

.	 A tax d.elllanded frill.! pilid under 8ection ?9 of the wal' revenue act. 

of June 13,1898 (c, H8, ~:IO Stat., 448), on a contingent hcneficial 

interest. Ilot vested prior to Jul.v 1, 1902, contrary ~o t.he r~fuJloing

oct. of .lulle 27; 19(J~ (c. lIGO. sec. 3, 33 Stat., 406), IS lL tax 'enonconsly eonected" -.,\-ithin the meaning of the act. of July 27, 1912 (c . 

25G,37 St.a.t., ~40), although tho pavm(lllt was ""itllGut prote"t or 

resel'Yiltiou, aud under tho t !lct the right t.o It refund is harred if the 

dil.jIll was not presented to the Com.n:rissioner of Int.erntll Revellue 

on or before January 1, 1914. 

• 

lIQUOR DEJI,LER~, DISTILLER.S, F.TC. 

Sodini v. United Stlltes.------.f.'ircuit court of lippeals (2Gl Fed., 913), 

1'0 sustain a cOllviction f(Ii' elu'l11ng all the busincss of 11 ret.ail 

liquor dealer without.' having fil'~t pldd the spec iii! t.ax t.herefor, it is 

not iIldisp811Suble that the e\Tidenr~(l 6h~uId show more.thun a ~inglc

sule, where supported by sUlTOUndlOg: Clrcnmstlln'ces. 

Pinusco ,. UnitfJ States.-Circuit r.ourt of U-PIHmls (2G2 Fed., 

400). 

Internal-revc-.nuc stututcs penalizing persons fordistiUing spirituous liquors wit.hont giving bond und notice in writing to thc collector, 

etc.) \\'ere not repealed hr t.he Re('~l umendment of Murch :3, Hll7, 

relating to shiyments o~ 1lq~or in intcl'State conunerce. . . A proseentIOn for vlobtIng on Jununry .3, 1919, t,he !lltel1ULIrpvcnne statutes penulizing distillation of ;:;rirituous jiqllOl'S without gi\"ing bOIld fllld notice t.o tbe eoll~ct,or, ote., wa::; unaffect.ed hy 

wfI('-time prohibition act, No\'embcJ' 21, 1918, :>inee thl1t aet. did. 

not tn[,e effect un til.May 1, 1919. 

A cOl1vidion nnoer the Federal statut.es penalizing the distillation of spiritnous liqnors without giYiLtg lKmo and !lnt,icc t.o the 

~olleet.or, etf;., is not preclnt/ed hy the fnct th:lt the Yiolation OC(:urred l~ a Stutc which had prohihit,ed tbe IIlllllufar:ture of ·intoxicfit.iIIg' 

hquors under allY cirenmstances. 

Uw;,/('d States Y. It:lndhwm.--Dist.rir.t court of tJnitNI Statp,S (264 

Fed., ·~7f»).

Stat.utes to enforce liquor re,enuo are repeuled by act. Oetoher ~8, 19HL 

Devoto v. O",itea St.a.tcs.--Circ-uit eomt of appeal;; (2133 Fed., 5(313). 

. Judgmcnt of con.-:":~tion for CUl'l·.\"ing all the bu;;incss of I'ctnil 

hquor ctelllel'l:! without hllVillg paid the specilll tax therefo!' held sui'l~

tamcd by thc eyidence. 

[Ciersk1j Y. [Jnil,:d Sla.tes.-Cil<cnij, court of fippeuls (203 Frd., 684). 

On t.rilll of defendlln(" C-lllll'~C(t with curr)-1ng on the business nf 

J'ctuilliquor dc-alet without. h,wmg first paid tho specill1 tox therefor, 
2!2 R!:;POIlT O,l" CO.l\IMH:i~rONEH 010' 1~'T.Io:RSAIJ ItJ~Vl'l""Ul';.

REPORT OF r.OMl\IlSSIONlm 01<' INTlmNAT. RF."VENUF.. 213 

" I
 

ovidcncc of f\ sll..1e of whisky 'in ddeudlmt's pll1CC of hnsilluss ,Wei in 

his presence, o.nd thut 6hortly uftenvlll'ds, Of). sell.n.:h, nondy 50 enSQS 

o( whisky were found in tho rOOlH, held sufiieient to sustain conyiction. 

Fuilurc of prosecntion to provo that defendont, chnrgcd with cllrryin~ on business of l'cL.D.illiq ltor dealer witboll t pllylllcn t of spacial 

tux, clia not hove tl. lllx-plIit\ at'lmp, hdd not ground for reversal. 

01/,if/nard >. United Stalcs.-Circuit court of appeals (258 Fed., (07). 

Evidence thllt dcrendont WIlS seen by officers'corning Oll t of SWlllllp 

,md WliS pUniucd, brought back to the :,;wemp, und Identified, tl111t 

illicit whisky and 11 still, with llppllrlltns yet warm, WIlS [oulld lit 

the place he came (rom, and thut llftor orre.'O.t illicit whisky wusfound 

011 him ond hi".c1othes wure Hoilcd with soot nud beer, wus tmffieicnt 

to supportlL oon,idion (or illicit distilling. . .1 

Rooks v. Droited Slates.---Cil·Cuit eonrt o( uppeals (26:3 Fed., 894). 

Eyidenee that dofeudtlllt, n dl1irymun, hud threB euse.'i o( \\'hi~k.r.

in his possession, und sold two boLtles to two strungers, who gln"e 

110 reuson or excuse (or tllO purchase, hcld snffieient to :'\\lst.llm a 

Cl.,lm-idion for currying on thn busiuess o( retltilliquor dculer with~

out pll.}-"1Ilent o( tbe special tlIX, 

.Lamb d al. v. United States.-eireuit conrt o( oppculs (264 Fed., 

660). 

In trill.l o( u dclendllut churged with uul.t1wfully hllying iu his 

pos<>es~on und enstody Il.nd under his control 11 :'\till [or thu produl:­

tion of spiritnous liquors, Het ull WitJlOUt bllving the siunc registered 

us required by lll~\', evidence teld suificieut to require suhlllis."ion 

of thc cllse to tbe JUl'Y. 

Sylvia v. UnitedSia.tcs.-Cireuit court of uplwuls (204 Fed" 5!l:~).

Instructiolls on triul o( d(:fmldullt, for carrying on the hu>!illess of 

rctll.il liquor deuler witJlOut hnyiug paid the speciul tux held without renm'lible elTor. 

HU71tm' \. United Stales.-eil'cllit murt of uppelLls (264 Fed., 8at). . On triul for illegally currying Oil the bnsiness of ret.uilJiquol' dClller, 

where witnesses hud tcstillel( that they bought liquor from dc[elldllnt, 

und thut on other occl\~ioll"; defendunt told thum he hud whisJ..-y 

for sulc, if they wOl\wd uny, e\·idenee of llefcndnnt's possession o[ 

whisky u.t a time prior to such su.te." wu.s eompetcnt. 

FaruiJne ,. Unital Stalis.-eircuit court of nppenls (259 Fed., .50i). 

\Vhcre dclcndliDt wus elmwcd with currying on tho businoss of 

u. retlLilliquor dcllJer without Ymving obtll.ined 0 Federul1icellsc lind 

JlUid the special tnx, thll Governmcnt Heed not provo t,hr, 1l01l[l11.\'- , 

ment of tux, for the fllll.ttlJr wa::l pcculinrly withiu the kJlowlutlgc o( 

dcfcndnut, and llc might })I'O\'O llilYlIlOllt without inCOnYI\lliellcc. .' 

In U prosecution for eluTyillg Oil the business of 11 I'Otl1il lillllOl' 

dewer withont l111ving pllid SPllCild Fcderul tllX, the rcfmml of tho 

Lrlol court to allow profTcrlJ(! Wjttll~('S to testify us to whether .they 

had ever hCflN of liquor being ,,;old ut dcfend(l.ut\; pJuce of bUSlllllSS 

CIUI Dot be htlld error, whero tho record did not di:;close the opportunity such witne.->;;;cs hlld for knowing the dclcndllnt's rcput.l\tion 

or the reputntion of his pluco of busine:>s. 

]n 11 proslJeution nguillst dllfeJlllnnL, u. grocer, for cnrryiIlg on u 

retlLi) Hquor busine.,;s without pllying the specinl Fcderal t,nx, II 

::lpecill.l chll.rge t,hllt, if tho "-lllo,,; teOltified to by the j>1'o!;oenting wit­ IL~S were mnde by defetldlllll'::; clerk, it wus uecessuI'y to provil thut 

the derk WllS his ugent and acted with his knowledgo, wns propedy 

"clused, for, whilo defe.nonllt could not be convicted on proof o[ sul~

!nude by his clerk wit,hont his k!~owledge, yet the ,it(l.l question ill 

the (:usc WItS not wbether uny pu.rtlCulur sflllJ.'i were made, hut whelJlcr 

dcfcmhmt WIlS currying on the hliSillO&i o( retuilliqnor dealcr with· 

out pUyJnCOcl1 t cf the specinl to..x, and !lcnco the request was predicu ted 

on IL [nlse JSSuc. 

Hailey v. U1lU.'d States.------C:ircuit C'-Qurt of fi'ppeuls (259 Fed., 88). 

To subjn(~t II person to eOllYictioll for cfirrYlllg on the busincs.<.; of 1I 

.retui '·lillIIOt· denIer in violntjoll of scetion :3242, Rev ised Sto tuted, with· 

out hln'tIlg pllid the speciul tux, Il single Hule is not snflicicnt., ulllcs,,; 

mudc undeJ' I;ircumstltnces which wnrnmt the inferelle(! Lr the ju!'y 

tlml, defoJHlllllt either lmd liquor on hum) or WllS ·rPildy llllll nblo to prO(~lI1'(J it TO!' jHlllloses oj" snlc. ' 

M1SC.!<:LL'l.X'F.OU.";, All~tIXI!i"lt,\Tlyt-:, 'F.j'C. 

Ar:CRPTA1"Cy' U~' IIRGlClPT 0' TAX~:~.

Hl/,rst Y. !~rder....r.-Dist,riet eourt of Uoitell Stutes (unreportcd to 

dute). 

Where tllxj)nrer lllude ufliduyit IlS to the ntnuunt of floor tu., due 

from him Ulll l(~ntlered the money hy pllwing sllme on the dusk of II 

deputy collector who WIIS not l\\;thori;.:(~d to locei,e snch puynwIlts 

lllld the ~ilid depnt.y did not recd,,() or llccopt Sll,IIIe, l>nt, from the 

cvidellcc, tJw tllxpuyer's frjlmd ut hi~ sltggestlOn placed tho )noncy in 

IHI clly;dojlo llnd jmt'it in the dc..,k o[ llllot,]w"r deputy who wus 1~)lSeJ1t

Ill, t\w Limo llnd t le said money WH~ lo,;t or st.ololl, therc was not "m:h 

Yllljd pnYlllCnL of the tux IlS wonld estop thll future collection o[ Lhe 

tllX WILli tIto 5 per ceut penulty untl interest. • 

,,(,.,.101>3 "0"'''''1'' IJl'ITF.D IITIIH:~ . 

flO7l1wh &: !logg \'. 07yne.-Distriet. eoul"[, of Uuited Stll.te.'i (263 

Fed.,599). • 

As the Govcrument call uot nel, Slll'll l,hrougll its duly constituted 

offJcers und Ilgl~Jlts, fi suit to enjoin jill of!ie("f or ll~~llt from enforcing u Fedeml stututo is clellTl)' Il suit ltgllinst the unit.ed Sr,otes; but 

oillcCl,\; or llgents pnr/lorting to nct lInder' lLI] unconstitntionullll.w go 

herm.1I1 l,heir lawful funcLious, unci 'l ,,;lIit to cnjoin them from uctillg 

under ILll ullcoustitutionul lll-w jH }Iot treated us one u.gllin~t the 

United 5lnLe::l. 

A(;l"l<).'1 TO RllCU\'ER TIIX PAID; lIUnDE~ 01' I'll<)<)l' liND EHDll"·CR, 

Nr,"W l-o'rl' Life. !r!.~uranee CO. Y. Ande-rson.--{;inmit COUl't of uj>pe(l.ls (263 Fed., .''i27). . 

In Ull 11Ctioll ugainst 11 collector of inteTlllUrCycnue t.u reco~CT 1\ tux 

ulleged to huve he("o illegully ("_'ltcled, pluinlifl' hilS the burden t.o 

prove tllllt the tllX collected; or some purt of it, WlLS not due, and 

defcudlUlt Jll(l.y gh'c in evidenl.Je IlDytlllng tending to show thut no 

debt WitS due to pliiintiff when the udion began, whether such 

uhsellce of ind~btedness depends on the lcgltlity of the tux exncteJ, or 

the tlxi:;tCllCll oC unother tax right uguinst plaintiff, enfurceuhlt: 

threugh llufuudunt. 

., '..,~••I~II!.~f:",jrlJ.:,l.r~~::,"1 f:*,ll..;, ..0 .1,1,1,") Iii, !i." l!l.1.,~·I,I;;I; _~ "~j"L"'l.-(_·)< ,I;" p,'. 'i' 1.1, ..........,.>
 

,r ,,...........,
II 

214 TU1P0H1' ov OOMMr5STO'!\~T~R OF.. lXTERKAL REYEXUE. 

",I (;OJJI'nOJJIlH:>1. .,,, 

Un.ited States Y. O;le Ji1:ve'-Passf:n.qer Ford Automobile, En.gine No. 

182756/J.-Distl'iet eourt of United Stllt~ (26.1 Fcd., 241). 

Compromisc of prosecution fOl" yiolnt·ion prevents forfeiture of 

properLy. 

1l(:I'AnTJJEl;TM. CO"S"rllUC"I"IOl;. 

Pa.ul Jones ((: Go. ". ~-"(aye3, OoUec./or.-Di<;triet eourt of Uniwd
 

Slutes (2M Fed., 3(5). .
 

V the construction of 11 stuttlte under which nets are done is snm:­


tioned 11)' long udoption of it hy oiJicers of the cxceuti,e depl1rllllcnt
 

Chlll""'r:d .....ith its Hn-{(JTCCllllml" the r:fi\~et of 'sueh acts call not he
 

ehlUiged ex }IIlSI, {udo hy 1\ Ilcw.nl1ing of the executi...-c dcpnrtnwnt,
 

parl,ienluTly if the sl,ntuk illJPOSI~;; tllXI~S lind if Congress before the
 

IWW rulill~ hy rCl~H1ld,mellt of tll\1 Fft"iou;;ly existing statute 11m;.
 

adopted tlte original ClIllstruetion. 'Jill:;, wbere certain treatment pf
 

Wllisky in 19]8 WIlS JlOl, then deeml~d to he reetitielll,ion, [I, 'frl!a&­


ury Decision (2!J,;::3) issued jn ] ~)l!l, spl~cificltlJ~' ddinillg such pl'oec&') ns
 

"rcel-ifictttion:' n~~ imposing lIS t(1 whisky so tmutcd the tnx applica­


ble under seetlOll 8244, JiCYlSed Sthtlltcs, llIld scctIon :i04 of the l'CV(j­


mw nc!, of Octouer 3, l\)17, is inofl'ective ns to WlliskY trClltcd uefore
 

thc promuJgnl,ion of the Tl'cmmry decision. No opinion is expressed
 

wlwther tho TJ"l'usul-y decision is cil'cctive ItS to whisky subsequently
 !,rUll-tcd, 

N(!tio·f!.aZ Lr,ad Oompa.n·11 Y. United States.-Suprellle Court of tJle 

United St.ll.l',c8 (2.521;' S., ']40). , . 

'Where unn\rLltinl.y or Itmhiguit.r is found in a statute, great wcight 

will be given to tho contmnpontncous eonstHlct-ion by department 

ollicials whu were cll.lkd lIpon tu llet lmt!lll" the lnw and to curry it.,> . provisions into efl'm.:t, eSJleciltlly where such construction hus hef'n 

long eoutinncd. 'fllO reenndmcnt of the stlltute without. subst,untiul
 

chuncre while t,he dCpllrl')l\(!Jlbd constructioll WHo'; ueing enforccd
 

umol~rits to lill imlllied Icgislut-ivo recognition und npproval of that
 

construction. . •
 

Ol'ya'n v. 'Wardcn, O(Ji'.Uet.oI'.-District. court of United Stutes (263


Fed., 248).
 

'fhe 'l'rcnSur)' Depnrtment, hus no pOlO-ocr to ubrogate a substanti,e
 

rule of lnw 'by Ii ngulutioll directing 1,U-.xing officl~rn to include pel'mn­


nellt impl'OYcmcnts under Jeu;,;cs us income for tbe yeur in wluch the
 

leuse ends.
 

Edwa'l'ds \". WabashBailway Oo.----()ircuit, court of llppenls (264 Fcd'
 

,
 

II
 

II, 

j

610; T. D. 3002). Ii 

A pmdicJll const.rod.i?1l by. depurtmental. officers, whose. duty it 

is to enftll'co n statute, IS entItled to gront, lIlflnence, proVided the 

statute prcscilts nil nmbilTuity whieh is l'cal tlud llOt enpl-iuus, 

'Vhere l\ stltl-utc Wllich YIIIS been construed by all execu tiYe depurl,.. 

ment. of the Gt"'I~rnmeJlI, is subsoquent,ly re&rHlctcd, t-be legis1Llt,ure 'is 

presumed to 1Ill\'O lldop(,ed 11l'll\-jOllii dt~pul·tlllentulcon,;lruction, IUld R o

subsequent dCplu'llllerJ!,lll construct.ioll, contrllry to the origilllll onc, 

is not en/,il.]cd to weight,. 

EI.l:CTtOr-; OJ" lH':lIRDIES. 

Pimasc(J Y. United Sffl,ft~~,""':-Oircuit court of uppcllls (262 Fed., 400). 

'rho Govoll1ment cnn not h\1 reguircd to elect wlwt,her it will procetJd 

under uu indietmunt ChUl'eIDJ.! YJolation of Lbo internll.l-rCVflnllf1 lnw<l 

REPORT OF COMMISSIONER OF INTERNAL mlVENUE, 215 

in dist.i\lillg spirituous liquor without. h!l.ling ginn honil, etc., or pro· 

ceed under pC'ndin~ suit seeking forfeiture of the distillery, etc., 

pursuant to Revised Statutes, section 3257. 

JURISDWTlOX OF COI1ll'rS.· 

D1Jlme T. Si.a.te of .New Jerse'y.-Supre.me Court of the United StllteS' 

(351 U. S., 311), ' 

'fhe United St'lltes Supreme Court hns no J'urisdietion to entc-.rt!l.in 

nn originnl llill filed hy fl.' citizf'll of :f\Te;y erney in his individual 

CllPllcity eeking to enjoin ~he AttoJ'Dey General of the Unitod Stlltl~,

tho United Slates Commissioner of Internal RCTCPue, tho United 

St.(}tcs district llttorncy for District of Kew Jersey, apd tho Stnte'of 

]\t~W .Jersey, So fllr as the qUQ~tion of originul iurisdiction to eptertnin hills by a eitizcn ugninst officials of the United States is eopf;enl(Jd, it is ohYious thllt no sueh jurisdiction oht!l.ins; Ilud thc "'holo 

sum of /'uclicilll power gruntcd hy the ConS'titution docs not emhruce 

the nut writy to entertain n, stlit lly [I, citil~l1U againS't his own Sta,to 

wit,)lOlLt its eonscllt.. J,,ror is original jurisdiction' to entertuip such 

suits eonfcn'et! 'on tho Supreme Court by ection 2, llrticle 3, of the 

Unit,od Stnks Constitution, conf('Il'inCl" originlll jurisdiction in CIISCS I. in which n, St,1lI.e slllllllw n, purty." 'l'hat pl'oyision merely dnssi!ies 

jUJ'isdidjo)J })\'(wlously conferred, lIS original llnd appellate, without 

l).."(kn,\jllg it~ sctlpo. 

Ji'rlwkIXn, OrlU.uty 1h;os., et ai. v. Nevada-OaliforniaPow(!,I' Oo.--eircui!, com!, pf appeals (::!64 Fed., 6·K~). , 

A Fedeml comt of equity held to hu,e jurisdictiou to enjoin 

ellfol'eomlJllt or tn:'\c.s bused on flU ulleged ulllll\\-rful !I.nd unoonBtitutionnl usscssm&rl tof,in tll.ugihlc propert.Yof !I. publie~sorviec corporation. 

LUlIT.\T/ONS. 

United Stalcs v. Kwdan.-Dif>trict court of United States (363 1<'1~d., ,\20). 

StlltU~fl "f limitations docs not run I1guinS't Federal or State Gov­ l~rnmtJnt.

Pp.~.-"Lrn::a.

U71it.xl State$ v. Buckillgn,am.-District court of United Stutes 

(201 Fllcl., 418). 

'fhfl peIlnlLj' of 5500, rr~c.rihlld by Rensed Stlltutes, section 3258, 

for havina possL'SSion 0 n. stiU set up without haying regiskred the BUHh~ witfJ tho collr..ctor, which is fOUfl.-i in the sume senLeDco proscrihin17 fine find impl'isoruncnt for the offense, is PtU't of the pUDlshment f~1' U\e crime, III yiew of the whole nature of the stQtute, untl fI. 

dlJfentlltnt who hus ~Cll·tltl his tetDl and pllid his fine, but hilS not 

pl1id the :pcnlllty,.is not.c:nt,i~led to disehar~e from imprisonment. 

Nactam..sh Y. Jf~lc8.-DlstrIctcourt of Unlt,ed Stul-cs (263 Feri., 457). 

.Judge in\'estigntillg circumstllnees of penulty under stutute docs 

not llet judil:illlly. 

. InHJStiglltion of cir£.nmst.aJ;lccs of penalty is optional with distric.t 

Judge, 
r~ 21G REPO'RT Q}' COMM"TSSTONV.H OF IiXTF;P.KAL REvENIT•• 

RESTIlA.IKIJoHl COT,Ll::CTIOlf nF 'l'AJ::. 

GQ1Jge Y. Harl, collcctor.--Supreme Court of the United States
 

(.Jun. 19, 1920; dismissed for want of juri~Jidiull upon the authority
 

of CO'IJrtney v. Pratt, 196 U. S., 8ll, 91; Fal'1J,qia v. Philadelphia and
 

Re{],(lin,q Railway Company, ,233 U. S., 3,52, 353; Lou:i8'l}ille and Na-sh­


ville Railway Company v. lFestern Un£on Telegmph emr,pany, 234
 

U. S" 369, 371-37:l; Mall! v. Akh.i.son, TUJll'ka and Banta Fe RaUway
 

Company, 240 U. S.; 97, 99~ U1ll'eported to dute). Opinion of Dis­


t,rict COUl't reportfld in 250 Fed., 802.
 

Bm in {ofJuity to d(·('hl'(' fL.<;Sl'ssment under wetion 3253, Revis€d
 

Rt!ltlltes, llulln,nd void Ilnd to S,)t ll.3ide sulo unuer tlist,ruint. Suit is
 

forbidden by spetion 3224, Hevised Statutes. Suit is in reality a
 

suit flguinst tIl;;>. United Stutes,
 

SEAIHJITES AUD SElzrRJ:~.

Untted States v. One For'd A'u,tomoD1'le a,nd FouTtwn Packages r1
 

DidAlled S~1:rits,-eireuit court of appeals (262 Fed., 374). '
 

Revised Stlltu tes, sections 3061 aud 3062,'providing- for sei1.llre and fodt:it~rc of lllerduwdiso imported in violll.tlOn of the customs laws, 

Ilnd also Ilny vehiclo used in its lmportlltiou, hdd not to llpply to 

spirituous lir{uc,l' brought, iuto the United States from Cauada III 

vIOlation of tho prohibitiou act of August 10, 1917, cbupter 53, soction 15, nur to an automobile used in such importdion. 

Silvert7wrne Lumher Cd. v. F'dted Swtes.--=---Supreme Court of tbe 

Vnited Stutes (251,U. S., 385; T. D.'2984). 

The fourth Ilmeudment to the Federal Constitutiou is violated if 

Governme.nt 'ufH'V'V!''S l:\eiz8 without WillTllut do('.ull;I8utS of defendant 

llllmed in fl, pending indict-IDont. EvidoIlt:e gnilled by such n seiwrc 

"mlly Dot bo used by the Governmeut iu Ilny wny, and therefore 

rcfusnl after l'etulil of documcnt~ seized. tu comply _with ~OUl"t Ol'der 

to produce thcm i::l 1Iot 'Von tempt of court although the order was 

regUlllrly drawn, if said order WliB based ou iuformation gained by 

the illeg,l} sBizure, and llot upou ku,)wledge 'of the fuets gUllied from , IlD independent source, Applicll.tion of rule to corporations considered. . I I 

MUNITIONS ,MAN1JFACTUnEns' TAX. 

Corban Steel Co, v, Lewell"l/TI, COU-ed01'; F01'gcd Steel Wheel Co. v. I

Lml,cll',1/"n, COnCrl?7'>' Wol"/h. Bros. Cu. v, Lederer, coUt:I..'tor.----SuprOlI1e 

Court of the UmteJ States (251 U, So, 501, 511, 507; T_ D. 300a), 

These cnses were reported in last yeiuo's nuuual report, defining (J whllt constitutes the munufacture of munillons aud whut is:l "shcll '.'
 

or "nIly purt" thereof, and were ll.ffrrllwd by the United Stntes
 

Suv.reme Court.
 . 

District 

¥/here 

'l''I'O,ylO1' 

court 

A 

Engineering 

and 

of 

B 

United 

advlluced 

&; 

Stlltes 

1Jlanujadut'ing 

('crtwu 

(266 

sums 

Fod., 

of 

Co. 

583). 

money 

v. Lederer, 

to 0, lL 

CQnect01'.­

II\unition::> 6
 

manufllcturer, to help poy the expensflS of n reprcsentativp. to be
 

sent to Europe to secure n munitions contl'llct, uuder nu Ilgreement
 

that the,v, A aud B, would shure propurtiollllteJy in auy profits 

curDed ou such l'outruct, allolfl.tcr gfl.ve C lett~]"9. of rccclllTIlcndu,tion 

and used their inllnenco to se.cure the use of proving grounds and Illso j indemnificd the surety compnny which bonded C, C may not P8Y 

,
 

RfcPOP.T OF (lOMMISS10KER OF ll-,'"TE(:KAL ftEVE:NUI,. 217 

out of it.s profits to A and, B, who were thus intoJ'Cstcd 'with it in a 

common venture, di"pruportionately llLrge di"idcnd" on their investmcnt, <)r sums for gi,;mg securit,y on its bund cq u,.l Lo thc sum of said 

bond lind thereby reduce the corporation's munitions tnx, IlS such 

PllJ"TI\Cnts nre no-t nmd(i as compensiltion for moneys advanced or 

sCl"vict..'S rendered but arc distributions of profit.s U-illong joint vent.Ul'en;. 

NARCOTICS, 

. Meltl'1'/.8on v. Un!Jed Sto.tes.-Cireuit. conrt of appoals (256 Fed., 783). 

An illdictment ehtlrP'inr. v1olution of tl1C Hllrrl,,;,HI Burcotit: act, 

which averred that- defcn~llllt n,t tbe time of thc offem'(~ knew that, 

cocaiue wu.<; a derivative of coclilenve>3, nnd that morphine t\JH{ heroin 

were sa.lts llUd derivfl.tives. of opi\lm, snffi('icntly ll,VI~lTCd. by lmpli~.a"

t.ion Ow faet thut oocuino was a derivative of SUl',ll leaves, and thn~

morphine olld heroin nre salts or deri"ati'Ve:" of oVillm. 

In prosccutions fOl" vioJaLing llUd eonspirney to \-iobt,c thc Hiwrisou narcotic nGt, evidence in one case held suft'ieient to show that the 

i1.1'lIg:o;, l~oc[line, morphine..und hCl'oi~, ,ne f;ult.." Docl eerlllin)y ~!erivfl.­

tlV&; of cocu leaves or OpIUlll, ilnd, m tlw s(~cond (~l:l.';;C, suffielent tp 

authorize suhmission of tho issue to thel'liTV. . 

In prosocution of ph)'Eieians fOJ' sale 0 drugs in violation of Hllrrison n:Ur~ot.jc ltd, wllcther dispt'Jli'ing Hf dnlg in ~Il.,:h Ct~e WI!,; Il liispensing of it by 0" physicilln to n IHltWIlt, in which case no Ol'dcr form 

was requircd, or whothcr thc form of prcscription wa." uscd by dc-' 

fendllIlts n,; an onlSion of the )ow, :md not in good £nith, in whieh 

Cllse thf\ disl1flnsing would be ll. !"-fllo, 1111<1 un order form nece::>tiury to 

bri11O" it wit,hin tho ItlW, lu:ld for the jury. . ' 

II~ proseelltioH of ph)-'OieiIlJls fOl' haviilg violatcd the H:1Jrisollllll,rcotic net, whether' two' persOIlS wore consumOl'S of the drug llDl{ not pnticJlt~ of de:ff\lH-Lmt.<;, Ilnd whethol' dcfcm{nntB \lud thc drJlggi::l~ Oil 

whom they L"sucd prescriptions, their codefend:mt, lmcw thl~ true ~~haracter :In which such pcrsons sought to procure dr'ug8, held for the 

jury. . 

tn pI'oseeution of Ilhy1'<ieill.n;l for huvin):!; violak.l ilnd consfhCd tt' 

violtlte the Hnrrison nll'rcotie net, the trial court in his genera ehurgl'. 

prol;Jcdy suhmit(.l,d an iSSllO lJ-';; to tbe good faith of (lAendnuts in 

lSSlllIlg their prescriptions to supposed patients, ';luce the defendants 

could Ol~]y pr9tlJr;t t~emselves if the pl>C'!{er"iptions woro i~;suc(l legitimate!>' \ll then' prndlCc, ,. . Umt€d Stales v. Locwlmthul.-DlStrlCt court of Umlpd States (257 

Fed., 444). 

Undcr Reyis(lcl Stat-utes, s('.c(.i()Il 102.'), p!'Ovi<ting tlillt ddeds of 

form, IlOt prejudicing defendant, shull not invil.lidllte indictments, 

and Harrison narcotic act, section 8, relative to ncgutiving e.-x(;cption;:; 

illlln indictment undersecti.ons 1 u.Ild 2 of tho HOI"ri.."oll nd, nced lIot 

nogative exceptions in those sectiono:. 

Indictment charging IlCcused with dedinO' in forllidden druO's • 

without hliving r~tercd and puid the 6peeiaY tux, luid Dot bad f~r dllplieity, or because vugue, indefillito, and uncCJ't.um. 

Stetson Y. United Stab,:s,--eircuit court of uppel1];; (257 Fed., 68l}). 

The Il.dHlilli."~I·l'\.tjve provbions ui Hurri;;on nl1\"cotk dnlg !let, 

scction 1, rclating to tax.ntioll and registmtion, are villid. 
; 

218 REPOBT OF COMMISSIONER OF IlnEBNAL' REVENUE... 

"l'replu'a(,ions and remudics," eontuined in Harrison narcotic drug 

oct., section G, held not ,to inel\lde eletlJ' morphine, bot to relat.e to 

netnal medicinal preparations Ilnd remedies not containing more than 

11 qUlt!'ter of 0. grllin of lIl;orphine, remedirs ..nch us 0, physician or 

dru,rgL';;l. wonld normullv dlSpense. ­

l~ u prosecution for"violution of the Harrison nllrcotic drug flCt,

"	 l}efendant .not heing ehllrged a.s Il. phYsieiull or [l. drn<Tui'it, and the 

indictment. not negativing the exception of section 6 of~e a.d, it wus 

open tv him to show he wus merely dispensnw m(~dicinfl.J preporutions 

:md remellies cont-uining 1I0t more thun the amount of morphine. 

permitted by seetion 6. 

Harrison nnrhJt.ic drng act, section 8, applies to the husinei;s of 

scllIng narcotie drngs :lS distinct from ID(>.Te po~"ession .. 

Bascom C. Tn{)mpson v. United Stafes.---eircuit court of il.ppeals 

(258 Fed., EJ6, T. D. 2887). 

Section 2 of t.he act of December 17, 1914, known fl..'; thc Harrison 

antinQ.reotic drug o.ct, heing a revenue mcnsure, is not ullconstiLu~

tiorwl as un invilsion of the roJico power reserved tll the StaLes. 

Itis prop!,.r to permit physH:ians to testify fI8 experts as tll t,hc welll'cl:llgnized methods among t.ho medical fmternity of trt'.at.lng persons 

addietcd to the ll.'::e of nareotics for the pnrposc of eurillg t1lem of the 

hahit, v.-ilh 0. view to showing t.hut a phYsir~ian did not tli.spense 

narcotics in a lcgitnnat.e mlllliler, E'liden~e from phvsiciuIlS to the 

dfed t,hat unless Gonfined {In, aqdiet is never cmed of ale hitbit. wu::; 

;pl'Opcl'ly ndmitted. 

The objed of th£' nurcotic nct, ulthoug:h enllded nnder [,he taxing 

power of Congress, is Lo prevent the gnnvmg lise of narcotics deemed 

i\. mcno.ee to the Nution by Congress, tIle aet having a mor~l PJHl us 

well Il." revenuc in view. 

, The fad that it pln13ielan when "in the course of his professional 

pmdiee oaly" is except.ed from the r0qrrirement thllt n<'lrcoties shtlll be 

dis rensed lJpon un official order form does not provide the an thoritv for 

II physician to sell narcotics, if he does not do so in good r~Uth, for the purp()~e of securing 1'1. cure of one sufl'ering from un iJjne~~ 01' to (~1Jre

him of' t.he morphino habit. The exception referred to most be 

COlli!trlled ,;trietly in :we(lrdance with the general rnle, and those 

who set np DllY such exception mnst cst;\.blish it ll~ heing within the 

words, flS wellllS ......-ithin the re{lson, thereof. A cont(JIltlOll that t.he 

act doe!" not make it ill) offense for I\. registel'Cd physieitl.ll to sell 

narcolieo: nnder any cirnlIlliitnnces is ""ritho)lt busis. 

A phy::;ieial:l who furnished nal'coties to an addict ill decl'cfJsing 

qUlllJtitles and claims to be Bttempting Il cure of the Il'ldiution is 

nctin" eontrmy to the nal'cotic act when It is shown that tlw ph~rsici!ln

hilS n~[. peJ'!ionullv ntLp.nded the addict, or hIlS 17i'len the tldtliet some 

jlemona] uLtelltioll, hut not snfficient to sho;-, in wilnectioll with 

Ot,])01' fads and (~ircmn3tances, that he o.cted in good ftlll,h. 

The illegul dispen,;in17 of nu.rcoties may be mil de 0. separate eonnt in 

the indidment as to e~ch addict involvud: and evidence mo.)' bc udmittH<1 tending to provfl sales of the drug by the physician·1.0 pCTi<OnS 

ol,lte!' than tho!>El mentioned in the indlctment, 8ne!t evidunce to be 

, 

cunsidered by the jury in determining the intunt, (I]' s,vstem, or 

knowledge on thE' Plll't 'of t.he phYFiciun in s£'lhng to the person" SElt 

out in t,he indictment. 

, 

REPORT QF COMMTS5JONER O"F INTERNAL REVENUE. . 219 

Pm'is Y. U'n.ih'd Statfs.-Cil'eui~ cou;L of llppeals ('.:?60 Feel., 52D). 

Evidence t.lmt defendllllL,;, charged liS 1mbwful deilhm> in n,u'eoth's, 

suveml mon!,]18 J)dore in anot.h\~r,di.striet )l;-Id a cOllsidem1"lc quanti!,)' 

of mOl'phin~ in 1,he)r possession, }11:I<1 ineompetent" where il \\',IS shown 

that tbey WNn habitual users of the drug. 

Onkslldlc v. Vnue.dStalt's.-eircuit conr/' of [lppeI1]& (2(10 Fed., 8:~O).

In a I>wsccntion for violll.tion of Hurrison narcoLic [LCt, DHcembcr 

17, 1!)]4, sec. 2, by s(111iognarcot.j~drugs, not in pnrsuance of wTitten 

ordcl'i; on tIle prescrihed forms, evidencu that (lcfendant, lJJthough 110 

physician J'ngistercd nnder the act, did n()t dispense the drugs in good 

L-,ith in tho. com3e of his profe:'isional pra,etice, which ,,"void bring him
 

within ('_,ception (,t) of the statut(', hut sold the same to grlltify the
 

, ll.pputile of thc /mrdm.",Ns, was competent Imd relcvnnt, and slich
 

issue was pro£Cf y submitted to the jury. 

Trader v.	 U1),ittd Sta.tes,------Cin\uit court of uppe'tls (260 Fed., 92:~.1.

Unde]' an inrJid,mcnt for viohttion of l-ltlrrison narcotic net by s(']]­

ing morphine snlphiltc without the preserihed ordm'S, and by b'l:ving 

it for ilJng,tl purposes, whnre deflllldllUt WflS ;1, physi(;ill.n, hnt, not 

rc17istU/-ed	 as a dealer, t.he ques~ion 01' t,hi>l guilt lield tr) depend on 

WE:11tlWt· he obt.uined and dispens.1d the drug in good f!LiLh, in the conrst' 

.of t,he l,'gitimato pntctke of his profession. 

Giyjng of an instl'lJdinn, in ;l. pro,;.ecution for violation oi Hl1l'rison 

nllrcotic tlct, that, whilc t.l1U act is a revennn DlflflSUl'C, its clellr JlllrP0f;C is to rcstrj('t the dist.ril,ntion Ilnd use of the drugs specified to 

medil'inal purpos(''; only, '/Cld not errol'.	 • 

United Statrs v. Prl'l'son&.-District court of Unit,ed· St.aLl's (261

Fed., 223).	 ' 

An indictment ('hllrging t.hat defendant, as_1l physirillu registt>l'crt 

under HHlTison n:l.reotic iLCt., by means of't.he prcscribed f01'10S, obtained opinm for his own jlersonal nse, he.ld llot to ehill'ge all offense 

onder seetion 2 of t.he Ilct, which, to he constitntionaL must be eonst.rui,d :l.S ill aid of' tho. re\'l~nue features of the act. 

Vlliflxl States v. S'i.sc7w.-Di<,tricL court of United Statr;s (::'62 _Fed., 

1001). 

As smoking' opium is [). prohihited thing, Imd eonld havc no market 

Vtt]ue in tIle Fmted St,ntes, defendllnt, who smugglod int.o the UnilNI 

Stnl,r;s sInoking oJlinm..fl'(lm British Cohmlbill, where its sale WitS also 

forhiJflon, can not he reqnired t.o ray the penulty presClihed b~'{ Re­

"Vised StittutIJ:', i-lcdion :!SOD, twainst the mnster of vessels who brinr" 

in merehnnd-isr1 withonf, manifgsting Ole sfllne, of.(;., foJ' the pcnnJt,v i~ under t,he suetion ll;lscd on the Yal~e of the rnerdlttndise so hrought in, 

lJO'I'C7n.us v. Unitd States.--Circuit eonrt of urpeals (262 Fed., 849). 

Knowirdge by lL dl'UO'f,;st that. II, prcseription ulldor the Harrison 

na.reotic litw WtlS iSSUl'lf'to gratify the holder's appetite, ftIH{ Jlllt to 

cure disease OJ' allcvirl.te snllcl'iug, is essential to gnilt, Ilud n(1gli17ollt 

fllill1l'o to inquire will not t.alw the place of knovded17e. ., Not-withstanding Harrison llw'eotie B.et, sfletion 2~ exception (b), 

excepting sales of the prohibitcd dIlJgs on thfl wTitten presuript.ion of 

11 r:-gi~t.Hred pl.lysicip.n, 11 811I,e hy n dru.sgi~t who .I:cIlO~'S thilt the Pl'UsCriptIOn was IS~llmodo gratIfy tho holdcr '" "ppetIte, tl.nd not to eut") 

9isf'.nse oj' allc':it~t('. suffering! yi~)l~,tes the law, llnd the 'physiciall 

Issumg tho prescrIptlOll, knmnng It 1S to be filled by a dJ'ugb"l"t having Iii 

such knowledge, aids und abots the vinilltion. 

ReevelS Y. Vnit-:d StatclS.--Cil'cnit UOlUt of appeals (203, Fed., 690). 

II 
,
 

220 REPOR.T OF COMMISSlONER OF INTERNAl, 1\.EVfl.NUE• 

• pro,oeicing physicil1U is not authorized, under the Harrison a.otinarcotic (let, to sell or disponse opium or its derivatives in any manner 

othol' thfm in the course of his professional practice or in the ways 

laid dowo in tho sta.tuto. - • 

An indictment charging [I,. registered physicinn with selling and di5­

pensinll' morphine sulpha,te in violation of tho Harrison untiUfll'cotic 

[let, whieh nega.tived the {l.."1(ceptioos contained in th(l sta.tute, heM 

snfficient.. 

l'ROJIIlHTION. 

fORfJ'll'URE. 

Fora Y. D:m:ted Stntes.---eireuit court of appeals (260 Fed.. 657). 

The sei:mrc or o,n flutomobile nnder aet. March 2, I'1l7, section 1, as 

haying been used in the unJll.wful introdnetiou of }ilITIOr, ....ests the 

FedNal' court with a"TCelusive jurisdie~ion over t.ho machine for t,he 

purposes of forfeitnre proceediugs against it, whieh is 1l0~ a/rected by 

It" snbscqueut seizure undcr fL wri~ of roplevin from II State court. 

Dnited 8fat'/)8 v. One Furd A'utoYJlfJbile aruIli'Ollrleen Pad:ages or D';8­

tiURd Spirits.---Circuit court. of appeals (262 Fed., 374). , 

Revised Statule8, sections ROG1, 3062, providing f(lr seizure und forfeiture of nwrehandise im;ported in violatiou ef the elliltom;3}a'ws, and 

also any vehiele llsed in Its importatiou, held not to ll,pply to spirituOTIS 1ifluor brought iuto the United St.utes from Cauadn in violntion 

of tho prohibition of nct August 10, 1917, ohaptor 5R, section 15, nor 

to on 111J.tom9bi1c USC-I] iu such importnt.ion. 

DEF1:-l1TION8. 

OTi:itetl Sfnfes. v. KinsI'1.":"'-Dis1riet court of United Stat,cs (2G3 Fod .. 

141 ). 

Regulll,tions prohibiting sole of liqnor within (',flmp zone~.

"Ale(,holic hquor," "intoxic.ating or spiritnolB liquors;" "iutoxi­

'~i1.t,ing liquor, indndin-';!: beer, ale, or wine," d(>fined. 

Am' NOVEMBEJ< 21, 1018. 

United Sta.fes v. BergnfJr & Engel Brewing Oo.·-District court of 

United States ("260 Fed'., 764). . • 

Ruling ou a demnrrer to un info-"matlon charging ,'iolation (If wnrt.imo prohihition 'net, scet-ion 1, by the munufaetmc of "beer" for 

he"Vcrago purposes, refnsp,d, where the purposo ......us to obtt\io n e('nstruction of the statute, 11nd tL ruling as to whethGr tho particulin 

beYer~e mode by defendant is wi~hin its prohibition, whicli is a trilll 

questIOn. . ~Tflcob Hoffman Brewing 00. v. J[cElli.qott.-Distriet court of lJnitf'd 

Stnt,es (259 Fed., 3:21).
 - 'rho provision of the flat., seetion ], prohihitinlJ' the rnauufn.etun, of
 

lwer, "''Inc, or othcr iutoxiefLtinlJ' malt or vinous1iquOJ;l for b(Jveruge
 

purposes, whether coustrued to prohibit the manufncture of any heel'
 

or wino, or only such as is intoxicat,ing, is com;l,itutional.
 

Un'itedSf/lf.e8 v. RanierBrew'ing Co.-District courtof United St.ntes 

(2.59 Fed., 359). 

The war-timo prohibition act of November 21, 1918, i-., cOllstituLional. ­

REPORT OF COMMISSlONER Oil INTERNAL lU-:VENUB. 221 

Un'ited State.~ v. Pett~.--Distriet court of United Stutes (2GO Fcd., 

G(3) . 

Wnr·time prohibition nct of November 21,1918, secNclll ], docs not 

prohibit tlHl manufneture or sale of beer whieh is not intoxiel1ting. 

Ham.ilton v. Kentucky Dl~stille1rifl:l &: "WaTeholl:8e Oo.---SuJlreme C(lnl't 

of the Uuited States (252 U. S., 146). 

The four questions eonsidered in dceiding the constitutionality of 

the act of November 21,1918, were: 

1. Whether the n.et wus v(lid wben cnacted becausu it yiolated tho 

fiHh flmendmen t.; • 

2. Whether it beea.ffi·e void by the pasRing of the war emergency 

before the commencement of these Ruits; 

3. Whether the act was ropealed by the ndoption of the cighteent.h 

amendment; and 

4. Whether the prohibition imrosed by the ad a"TCpiretl hy limit.ation befo)"e the eommene.('ment 0 these 8uit..<;l. 

The Supreme Conrt held. the Il,ct to be constitutional. 

Logan v. United States.-Cireuit court of appenls (260 FeeL, 74G). 

A vehicle or animal ,~omrnittcd by the owner to the ])Osses,Jion uf Il, 

third person, who uses it iu the removaJ of goods or comnlOdit.ies tn 

defraud tho Unit~d Stntcs of n tax im]losed thereon, under Rcviscd 

Statutes, section ~451), is ~uhjed to fOlfeiture, fLIthough the owncr 

hild no knowledge of such l11eO'al use. 

Un-iterl Stale..'; v. Pittsburgh 13reu'illg Oo.-Distriet court of Unitell 

Stlltes ("21)0 Fcd., 7(\2). 

In an informntion charging violation of war-time prohihition 

i1d, proh.ibiting the m~lUfaytu~e or salc for .bevem~o purposes of 

"beer, wme, or other mt('xlcatmg Dutlt or '\11.1\ons'lIquor,' by ·the 

mnnufaeturo or sale. of "beer" f~r be~crage purposeS, it is not necessury to uver thnt "neh heel' was mtoxwatmg. Smtel1,(l. Y. Ga1fe--y.-District court of United States (260 Fcd., 756). 

'VflJ' prohibition act held constitutional, as within thc war powers of Congl"l~ss in dCil.Jing v.ith conditions growing ont of the termmlltion of 

hostIlities nnd demobillzation. 

HlJ.ppel't Y. Caffey.---Supremc Court of tho Unitcd States (251 U. S., 

2(4) . 

'tho "wa.r-time prohibition" nd of Novomber 21, 1?18, prohibiting 

the nse of fond products in the manufacture of "beer, wine, or ot,her 

iIlt')xieuting liquors until the conclm.ion· of the WHr 'with Ch)lmany 

nnd thereu.ft,er UIlt-il tllU President "hould pweluim dcmobili/,:>.tion to 

lw. eornpletl' is fL constitutional c:x-C["ciso of thc war power of COtlgress, 

llnd the" euf,)rCelllcnt" Bet of Octobcr 28, 19I?, defining" bcer, wine, 

or other intoxicating illllH, or vinous liquoT'i;" tiS "liquor;; which 

I;ontnin in ('xeess of onc-ha1f 'of 1 per centum of alcohol" is valid 

l){J(;llUSU ne,~essary lIIfcctivoly to c.nforce the "war~t-iml\ Vl'ohibilil,n " 

net. La.,scning of value of brcwery and distillery property 'was an 

iocidontal elrod of legisltttion ,\'ithin po.....er of COllgrcss, and 110t. such 

t1 tuking of propert.y tl.S c(lnlemplalcu by tho fift.h ilIDendment. 

'J1lrec judgp-s dissented from this opinion. u'J\'ited States Y ....Sf,amr!rl/'l1, Brewerll, I%C., and Unitril Stute8 v. 

A'/IW1rican Brewery Go.-----.Supremc Court of the Unitcd Statc<J (251 

U. S., 211)). An indictment churgillg violation of the "wn.r-time prohibition" 

act of November 21, 1918, prohibiting the use of food"t,utt'1:l in the 
_. - . . . . 

t-- ­
224 llEPOR1' at' CQ:MMISS10!'."ER OF lNTERNAL RE\'EKl.[E. 

Nntionnl prohibition net., Octobor 28, HI]!), section 1, in proyjding 

thllL "intoxlCuting liquor," ilS used in tho net, sholl be construed to, 

inc.lu(\o nIl liquo.rs, liquids, or componnrls containing one-half of] per 

cont or moro Of alcohol by volume, docs not rnnkc 1\ definitIOn 

which mllY bo doclnrod IlrhiLrIlJ"V Ilml .unconsl,itutiono.l h,Y the COllt'ts, 

but ono whir,}) it WIts within tho rCltsonublo discretion of Congress 

to mnko fol' tho purposes of the ad. . United States Y. Ma,ste1'3.-Distl'kt court of Unilcrl States (264 Fed., 

• 250) . 

Clnimnnt of /l lien on Iln Ilutomohilc, soi'l:ol1midcr Volstead Act of 

Octohfll' 28, ]!J!fl, 5ectioll 26, us 'hnvinfJ' llCcn used for illeglll tmns­

}lort,llLion of liquor, must estllblish 'his clnim by competent evidenco, 

United States '("r, rel. SIJI!dC1' v. Oros:Jcn, S'uJ1f:lvisiTig Pl'ohi~it'ion

Agtmt.-District court of United Stotes (264 Fed., 459).
 

, Under tho nct, a prohibition afficur or agent is justified in seizing
 ( intoxicllting liquor or other proparty \I'ithout n search WaJTant only 

os pl'Ovidud iu section 26, titlo 2, lIuthorizing such scizure when 

liquors nro found baing trnnsported contJ'IU'Y to la\\', 

']'ho libernl construction of the nntiofllll pl"ollihition llet, enjoined 

hy soction 33, title 2, does not \'ustify the court in extending the 

pr'ohihitivo pJ'onsions of the act wyontl whl~t is pbin!y stated, nor 

III omitting llmgull~e which would chango its plain mell.ning. 

Undor tlul nut, tllle 2, section 2.'), J'Ollltivo to w)u,J'ches llnd scizurn:o;, 

lind section 3,'1, plnciug the burdon of pl'oof on Il.nY possessor of liquor 

in nny MJI,iou Cl>llcerniug thr, sumo 1,0 provn thll.t it "'Il.S lav.iully 

ncquiro/l, possessed, IlIld used, nn officer !;(li:ling liquors under n 

SCllJ'c.h wurmllt must cause l~ppJ'opJ'illl,o proeeo(lin~ to l)e broughL 

to dotermine whc.ther the liquor 11lli't hcon In""fully possossed, or is 

lilluer 1\.9 to ·which no propl".rt,y rights oxist. ' 

Though, under the Il.ct, Litle 2, soetiou 2D, II, d"elling house usod in 

pUTt for some husincss purpose mllY be sco.rehed for intoxienting 

liquors, secLion 33 makes tlJe !)os.<;ession of liquor in onE"s privnto 

dwellinf!: for pcrsonal,uso.la\\ fu , though the dwelling is TJsed m po.rt 

for bUSlllOSS purposes. unk<;3 the possos.sor is the person using it for 

bu<;ilw,ss purposc.';;;; und Jleuoe u wife's posses.<;ion is lawful, though 

hor h~~band is con~u;t.ing IL sulo~n i~' pllrt of tho pr~ises, . Umtcd. Slatcs y, Ihndham.-DJstrlCt court of Umted States (2~4

Fed.) ;;176), , HC\'jsed StllLlltc,<;, sections 3258, :tn9, und 3281, which were 

cnncLed 1\:'1 }lurt of the geill:l'ul llllln of collecting int.ernal revenue 011 

the mllllpfHcI,uro of illtoxicnting liquors, lIlld ImJlo~o fino'! ~or t'~'ilnsport.lll.ioll 01' c(J{lcellhnellt herore tho tllX lllls hoen /l1lld, wer!\ lmpl JOC lly 

rcpollleil hy the prohibition rnfOl'ecmcnt net 0 Octobor 28, 1!l1 0, 

Wllich jll'oliihilfld 1111 ma.nufaetllJ'e nnrl sn!n of i.ntoxic'lting liquor. for 

hovernge purpw,;os, and Imposed snJllIler pelltllhos for the transportation of lifluol' contrary to Its Jlro...j~iolls, .. ' 

nc...i~wa St.lItUlCS, sections :H.5S, ,'I:!7!J, tIIld 328], unposmg pennltlcs 

{or lrun~jlortiJlg or concealing Jiquor all w~lich Ii.royenue tux hus not. 

been ])llld, Cllll not be eonstruod ,tS eontllllwl! III force to llppl,,? to 

nlcohol mnnufncturcd ano tnmsporlG(l {or industl'inl pU~'P0scs ull~er

the provisions of prohibition ud of Oct.ober 28,· lfl]fl, title ;;I, wluch 

(,itle pl'o\"jdes IL compldo sY8te~ for rcguh~Lillg 1I1?oho~ ~~d expl'es5ly 

exempts phml::l {or Illouulacturlllg SU.DlO from sectIOns ;:12~8 and ;]:27!J. 

I~ , t , "':0.:,' '".':.'", ",,,,,, 

• 

REPOIlT OF COMMlSSIO~Ell. OF l!"TER1'.·AI. m:V.Jo:NUE, 225 

Ullited States v, Murphy,-District court of JJnitetl States (26'1 

Fed" 8'1~).

The proTIsions of V6lstel\d Act, Oetober 28, 191\), title :2, section 3, mukin~ it unlawful to hll \'e po;;sC3sion of intoxicating liquor, c.;-.;:cept as 

autborIzed by the lid, held constitutional. 

A search oJ tbe person o{ on(lan'ested {or an offense by thc uITesting 

officer is not all. 'unrellsonnble" search, 'wi.thin tho mOlming of the 

Con;;titution of the United Stl\tos, umondmeut '1, .Bottles of whisky sei'''ed from the person of oue an'estm\ for intoxiClition 11£ld not ohtldncd hy unrollsollt~hlesoarch, llnd hellce admissible 

in ovidence lLgi\inst him; in a prosecution {or buving liquor in his 

possession in violatiOl1 01 the prohibition act. 

t;IIJUTEE:-ITH ,AM£SDMEl-"'!" 

United Statcs v. Minery.-District courto{ United Stlltos (2.59 Fed., 

707).

The ~ighteenth.l\.I.n~ndI:lOnt to the Federa.l Con.stitution, pro\'iding 

for .n.atlOnal prolubltlOll III 19:20, does not lllvalldnte w~r~t,IInc pr:o~

hibltlOn act, NO\Tc.mher 21, 1918, upon ground that prohIbitIOn loglBIa.tion is precluded ullti11920, . l!.x parte DiUon,-Dist.rict court of United States (262 Fed" 5G3), 

In ruling on the Ylliiditr of the eighteenth amendment to the 

United St.ates Constitution, t1lC Fedet"al DistrietCourt {or tho Northern 

Dist'lict of California, in ex parte D-iUon, 262 Fedoral Reporter, 

563, reviewed tho doeisi[)l\ti of the Wushington lllld Ohio Suyrcme 

Courts in State Y. llo1Vt1U (Wash,), 181 Pacifie Reporter, 920, ond 

Hawke v. Smith (Ohio)) ]25 Northoastern Reporter, 400, holding the 

llIllendmont subject to roferendum to the vot/~rs, /lnd states that in 

his opinion the correct 11l1e is onnounced by the Supremo Judicial 

Court ·of. Maino IfI. 1'e apinio'fI. of the j1J..sI.iCt'S, 107 Atlzmtic Roport.cr, 

673, holdmg to the cont.rtll"y, ..\n anIendm<;nt to tJHj' Constitut.ion o{ the United Sta.tes takes 

offect !lnd becomes a part of the Const.itntion on its ratification by the 

requisite number of Stutes, and not from the daLe of jls promulgutjon 

by tbo Sc(~rcto.ry of Slllte, under Revised Statntes, floctIOn 20.5, 

The provision of llt,ticlo 5 of the Feder~ Constit,ution that, when 

thllt method is \',ro1lOsed by Congress, mtifiClltion of a proposod 

amondment sholl e 1Jy ·the logislotures of these..erul States, 10 (nse of 

such proposal, excludes all other modes of rntificution, nud a Stnte i3 

without powel' to prmicribe a different mothod, l\.'l hy popular vote, 

The eighteonth nJllendment to the Constitution held constitut.ion- • 

Il]\Y adopted lmd vlI.1id. ' 

Du,hme v, New Jer:Jcy,--supreme Court of the UnitoJ States (251 

U. S., 311). . In the case of Duhne v, State of New Jersey as to t,]le invalidity ,of 

'hQ'lroposal o.nd mti.fi?o:tioll of ~h{\ eighteenth amendmont, the courL 

hel that a SUIt by II Cltl1:en ngamst hIS own State cnn not he maintained in the United Stllt..cS Supreme Court, 

United States e-J: rel, Soeder v. Orosse1O, Sv.feroisi1l{/ ProhilJitwn 

Agent.-Dist.rict cOlTi·;:' of Unit..cd Stlltes (264 Fe( ., 459). 

'The right. to duo proc~ss ~f Illw is not abrogat..cd by tho cight..ccnth 

amendment to tbe ConstltutlOn, 

14,34'-20---1[; 

, ",.";.... 
_._-~_.- .~- -~"••'.'~~'~."." v. ~.,.,..r,,,., .....

, nr.yl:..l<Ul. 

Rhode Island Y. Palllu:r.-Su/ll'etllO CourL of tho 'Pnikd SLates (June 

7, 1920; unr~portcd to dltto.: ( ismi:'\sing till! Ull in the original eases 

of State 11Rhode Island Y. Palm",. nnd Stale of'Nt'IW Jersc11 Y. Pabner; 

rcven;ing S(/,wyer Y. Maniitywoe Products COI/1,paml; affirming Dempsey y, Boynton, Feigcns]J(/,1/, Y. Bodine, ]{l:1d ucky lJisl'iUeries and I1'nre.lwuse 

('0, y, GregOr'll, and St. Louw Brewing Association y, Moore, with leave 

grllnted to present petitions for re.hearing withiu 60 dnYs). 

The adoption by lJOth Houses of Congn:ss, each h);' n two-thirds 

vote, of a jointresolution proposing an amendrnent to the Constitution 

sufficiently shows that the r.roposul \\:as deemed nCl"cssary by all who 

"oted for it. An express { eclaration that they regarded it ns necessary is not essential. None of the resolutions whereby prior amendments were proposed contained such a declara.tlon. 

The two-thirds vote in each House which is required in proposing an 

amendment is a vote of two-thirds of the Members present, assuming 

the preSl;'Jlee of a quorum, and not a vote of two-tbirds of tho entire 

membership, present Ilnd ahsent, (Missouri Pacific Ry. Gh, y, 

1w.nsas, 248 U. S., 276.) 

The referendum provisions of State constitutions und stri.tutcs can 

not be applied, consistently with the Constitution of tho Uuited 

States, in the ratification or rejeetion of amendments to it. (Hawke 

Y.	 Smith, decided June 1,1920). 

The prohibition of the manufacture, sule, tmnsportation, importa_ 

tion, and exportation of intoxieating liquors for hevemge purposes, 1I.s 

embodied in the eighteenth amcndment, is wjthin, the power to amend 

resel"Vpd by Artiele V of the Constitution, 

Amendment, by lav.1ul proposulnnd ratification, hns become 11 part 

of the Cous1itution, and must be respected lind given effect the same 

8S other pro"risiolls o( that instrument. 

The fU'St section of the amendment-the one embodying the prohibiLion-is operative throughout t.he entire territorial limits of the 

United Stntes, Hinds ulllcgislatiye bodies, eourts, public officers, and 

iDdi,idullls within those limits, and of its own force invalidntcs 

every legislutive act-whether by CongrC'ss, h,Y II. State legislature, or 

by a Tcrritoriul assembly-which aut.horizes or sunctions whnt the 

section prohihits. . . -

Thc seeond seetion of the amendment-the one dcclaring "The 

Congross and the 8m-erul States shall haye concurrent power to 

enforce this article by appropriate legislation "--dOl::3 not enable 

Congress or the several States to dc1ellt or thwart the prohibition, hut 

only to enforce it by appropriate means. • The words "concurrent power" in thut section do not menn joint 

power, or reiuire thut If\gislut,ion therennder hy Congress, to bo 

effective, shal he approved or sanctioned hy the 8cvcra.1 Stlltes or Itny 

of them; nor do they menn thllt the power to enforcc is dh·jded 

between Conuress and the severul States along UwJinf~s whif~h b'cpru'ntc 

'or distinguish fOl'C'ign antI interstate eomme.rec fl"PJn intrustute nirai!s. 

The. powe.t: cO!Jfided to C)ngrcss ~y that cceti~Il,. ~\'hilo not ox<;:!usive, IS tClTltol'lully eoe::-.:tellSIYe WJth tJlC prolllllltilin of U:e iIrst 

section, embraces manufneture nnd otlwr intl"llstll w tnmSllclwns liS 

well liS importutjon, exportntill}l, Itll.r! illlt~~tnt~~ trllllic, l\Dr! is in no 

wise dependent on 01' utll)eted by lteLlOU or lllU(;tlOn on Ute pUJ't of the 

severul States or any of them. ' 

• 

, 

• 

• 

, RKPORT OF COMMlSSIONER OF lNTERNAL REVENU};. 227 

Powor rnuy be ()xort-cd against thc disposal for beverake purposes of 

liquor.; mlInufuet-UTed before thc umend;ment becUlne eIIeetiye, just IISit mny be IIgainst- subsequent mllnufacture for those purposes, In 

either cnse it is U cOW:ititutionul mllndate or prohibition that is being 

enforced, 

While recognizing thut there are limits beyond which Congress 

Clln not go in trenting beverages IlS within its power of enforcement, 

we thinK those limit:'! are not trunsccnded by the provision of thc 

Vn];;telld Act (Title Il, !:iCC. 1), wherein liquors containing IlS 

much iI.3 one-hiM of 1 per cent of ulcobol bv volume and fit for use 

for bevertLge PW-PO;;t';3 nre treated IlS within that power. (JacOb 

Ruppert Y. Go:..tfey, 251 U. S., 264.) 

Gri£sediec7c Bros. Bl'6wer-y Co. v. MOOt'e.-Distriot court of United 

Stlltos (262 Fed., 582).

In time of peace, and in the absence of the eighteenth amendment, 

the States have e.......c1usive power to relTulate the manufacture lmd 

sllle of intoxicat.ing liquor.;; such pow~r fulling within the police 

power reserved to the States. _ In view of the fllct. that the eighteenth lllllendment provided Il 

period of one yelll' ofter ratification before it- should go tnto cffeet, 

and that activo hostilities had ceased and the Ilrmed forcl'S hnd been 

demobilized at the time Congress passed the nationul prohibition 

act, which eontnined provision to carry into E'Jfeet- the previously 

enacted war-time prohibition liCt, held, the eight.ee.nt.h nmendmCllt" 

not yet ha.ving become effecti>e, thut enforcement of tbm>e provisions of nlltional prohibit-ion lid designed to carry into effect tho 

war-time prohibitIon liet-, lIud which prohibited thc sole of 2.75 per 

cent beer, manufacture of which was. allowed by previous a.ets, will, 

in view of the injury, be temporarily cnjoined pending determinntiou 

of the constitut.ionality of snch IlCt.' 

REED A..l,lEl'DUE~~.

DniJ.erl Statu v. Sirnpson.-District court ot United States (257 

Fed.,8GO). 

An indictment.for violation of act March 3, un7-, section 5, knO\\TI 

ns the Recd amendm_~nt, making it an offense to "cause intoxicating JiqUOI~ to be trll.1l.S'ported in interst-lite commerce, except for ceient.ific, 

t>llcrumentuJ, medICinal, or mechanical purposes," into a prohibition 

State, uccd not negatiy~ tb~ exc~pted '!Ses, which is matter of defl'.ns~. One who buys mtoxIeatmg hquor III one State and trIUlSpol'b~;)tin bi... O\\TI automobile into a prohibit,ion State for his own persouol u~e, and uot for sale, dol'S not transport it in interstate commerce, 

within tho Reed amendment (uct Mar. 3, 1917, sec. 5). • 

La.ughter v. United Slnf,IJs.--eircuit eourt of appeals (259 Fed., 

94). 

To rcnder the Reed ameildment (nct Mar. 3, 1917, sec, 5), prohibit.ing the trunsportation of liquor iu interstate commerce, except 

for certain pUl-pOSl'S, into any State "the laws of which prohibit the 

manufacture or slile therein:" of liquors for beverage pnrposes, upplicahle to ft. Stute, it must huve adopted a generul policy of prohibition throughollt its territory; hut it is net essential thllt such 

prohibition t>blluld he litemllv ",ithout exception, 

:I 11'nder vnrious !';tatute.'> of Tennessee, t.uklill together, both Ow 

cule IlJld tho manufucture of liquor for sale 1>8 a beverage are prohibited 
OJ.' C01InllSSIOK~:1l. OF IXTERNAI, lIE'lENUE. 

tbl'OHghout tho Stu,te, ant! the trm;sp0J"tnLlon of .liquor into [,he SLate 

for.lle:"Terilg'e Jlurpos~ is in violuLiull of Ute Reed amendn~ent.

I1m,lrJ. Sto(f1S v. S'l.mp~on,--'-..'3ui'rclne Court of tho Urut()d States 

(252 U. So, 465). , 

Liquor trullsportcd by owner in his own flutonlOuile find for his 

p,ersollfil usc comes ,,\it1Jin Lhc. provisioll:'> of the Heed ll.InCndmc.nL. 

1 he J,wt. thut the lHluor WJ~ mtcilded for tho peI'S'lnlll UI;U ur tbo 

IJ{)I'Son tra.nsporting it is not mflleriul, so 10nfJ' as it was uot for lllly 

of the purposes specilllly c..'(ceptcd, citing cYnit.e<l Stales \.. mil, 248 U, S., 420. 

lf/.iting v. United Statcs,---Circuit court or nppPllls (263 Fed., 477). 

In lL proseeuthm ror violnting the Heefl Illnendment, flS extended 

to .flpp1r to the l?:istrict or Colu~llin, hr h~inpillg.into th~ District 

wtnsky 10 half-lllllt bott.le.s, lln lUstructJon tUllt In prflel,IClllh,- all 

hooLlcg"ing ('./lSf:!" tried in thnt COUI't the whish"")" wtlSlound in 'hlllfpmt ho1tles, find that the jury might tuke, sueli het into I;ollsideralion in det.ermining thc IJrUS('Jlt ClLSC, WIIS prejucidilll error, where 

t.hl'.Te W;lS no evi(\cnce rl~llnlillg th.e fncls shown in 01her CllSes. 

'.rhe Reed umcndmenL, It::! p.xtmlflcd to llpply to the Di~lriet of 

Columhia, :is not vio!11tetl bX fI pCTSon transportinv whisky from 

BlIltiJuore, through the Di:,;trict, to his home in \!irgiuiu, for his 

P01'SOIlU.l use.
 

. 'D-i,stri,d of Colum.biA.. v. Gluddi1l9.-Di"lrict. of Columhin ('..ourt of
 Al~pci\ls (283 P~,I., 628). . 

Jnioxieants introduced in violftUOll of Reod llUlendmont not sub~q(;~ t,o forfei,turo ~!ldcr Sh~PP1~rd Act. , 

Colhno v. V7I?.ldl ..';;I.al"',.,s'.-Cll'cUlt COllrt of nppenls (2();l Fed" (57), 

A purehflsc of Jje!uor iu 1\ State where the Jlurchnse j~ lawful is noL 

cOJlverted int.o an lllterstllte tmnsllet.ioll, which Q.lllJ;,'1"C'iS hn,;; power 

to <lel\l wilh under the commerce clfluse at the ConstItution, hecause 

the jJureha.ser intended to trflllSPOl't the lic!uol' into ll[wthe.r· State, 

and will not s1l8taiullu-indictment for violatIOll of Reed umolldlll(\ul. 

"M1l1'ch :1, 1917. , 

OusZm- v. United States.-eircuit court of nppeflls (263 Fed., !J(8). 

On lrial of ,3 def'endlmt for uiding in intfJI'State trlUlsportl1tion of 

liquOI' ill violution of Read amendUlenL, section 5, hy r.llrryiJlg the 

liciuor in an uutoJllObile from u. l'J1iJrol1d sLution, where it l111d, Ileen 

unloll,ded, to allother jlOtut ill the sallle SLllte, refu:ml to chnrge thaL de[~ndl\\It could not >e cOlrvlcted unle:;;s he bad knowledge of the 

int.ersLllte charucter of the shipment, lUld that it wus stilllll COUl1:ie 

of tmJ1.<;portation Illid had not rellchud its intendcd destillnt,iou,

]reld error. . 

l/i:ni/sey v. Un/itmi Sf.aies.-Cil'ctlit COllrt of Ilppcals (264 Fed" 94). 

Labels on pa~kages llnd bottIes 9f whisky which dcleudl,wt fi.TI d 

othol':'; were load lila 11\ to fin nULomohllc near II ',"hon, und the l\lcnllty 

in UHlrks Ilnd ot.hc~' resJ?ects wilh otIter whisky found in a scow llcur 

the WhlU1, held to juO'tlfy 111ioding that the whisky Wl1S t.raw;]lor~ed

from without, t.he Stute into the StaLe t)f Vil'ginill_ 

Under un infol'lI1l\tion charging defendant with trllnspoiting whisky .~ from DultulIo)"o, Md., tv NOIfolk, Va., it wus not necC&iar.r to proye 

the transportation of thc whisky from HnlLimOl'lI, where tllul'O WflS 

cyidence [,0. support u finding that it WllS trlllliported into Virginia 

from t1 point outside that Stuto. 

REPORT OF COMMISSIONER OF INTERzo,-.ti. II£V}-;NUE. 229 

'rhe \lossession hy Ilerendnnt lind -his l\!'!soeiutes (,f whisky trllnsported )~- thorn frotn a. whal'! to il. near-hy uUl<J!Uohilc, -..\rit)l nOlhing 

to show n.ny inten-enino- pussos.sion or control, justifles the lcgitimlile 

infcreneo ttLilt ther tran~ported it iuto the State, whore other eyidence 

supports u finding thut it. hlld been tl'llusported_int.Q the Stllte b.y 

80me ono. 

Noran v, United Stales.---Circnit courl?f appeals (:104 Fed., 7G8). 

'!'he On-ense of "callsing liquor to be transported" in inLerstate 

commeNO into 11 prohibition Stl\~, mlldo punishftblo by Reed nillen.lment, Mnrch 3, 10]7, secLion 5, is not COIDIllitted until the liquor 

hilS llelunll y bmJIl curried into the latter 8tllto. 

On trlfll {If def{',lltlfll\t in f\ F{',l.!cl·:l.l court in 'fCDn(lSSM, cha1'g{',tl with 

Ylollltioll of Reed allleT1(lment, Mnrch 3, 1917, section 5, hy purch~iug

whisky in Mi:>souri f\.nd cllusilllJ' it to bfJ trun:;ported into Tennessee, 

whero' defendllnt was urr{l£,.lcd in MIssi3Sipipi with whi:;ky in his 

possession, an instrucoion tlll1t defendunt Wft8 guilty ii the whisky 

was purchtlSoo by some ono in :Missonri to bo shippfJd to Tcnnes:>ee, 

and mtor it reached a p(lint in Mis.<;issippi defend lint was hired to 

carrv iL from horo to another \loint in MlSSi....<;ippi II.nd th01"O dclj,"er 

it to" a porson from '£ennoosee, wId erroneous, as ignoring the ossenLillI oloment of guilty knowledge of delelldllnt; ah;o as not defining an 

offenso within tho/'urisdiction of the court. 

On trinl of a de cndfint in 1l1~eder01 conrt in Tennessee for violation or Reod WlLendlllcut, Murch 3, 1917, section 5, an insl,nlction that 

ho WIIS guilty if lto ordered whisky from II. place in Missonri to bfJ 

brought into Tennessee held em)Deons, tIS not limiter! to an fJffonse 

committed within the jnrisdiction of the court, dluendant hovill\!: 

been url'Osterl, with whisky in ]lis possossion, in o.nothor State, Iwil 

thero heing)1o evidence t-hut it WllS oyer in ~1'ennesseO.

United SkI,U.s v. CoUi'f<8 et aZ.-District court of United States (264 

Fed., 380). 

An indictment chllrging that defondflnt pllmhilSod intoxielltiug 

liquor in one Stltto "to be Lrnn:;.ported in intGl'Stato commcrco" for II 

heY(JI'ugfJ purposos into another Stll.te, the laws of which prohibit its 

m:mufllcture, held to stuto nn ofl'ensfJ under Rood llIDendment, 

Ml11'ch 3, 1917, sootion 5. 

STAMP TAX. 

Edwards Y. Wa.ba.sh Railway Co.-eircuit court of uppenls (264 

Fed., 610; 'r. D. 3002). . Ismanco of cert.ificutes of stock of O!lfJ clllss in conversion II.nd 

,eXehll.llgo for Btock of another clitss helll llot reqnil'Olt to be SLfI.lDpCll 

fl.S all "original i"SllO," for tlw rOllson thllt Congres3 intenl!ed to I,]].:\: 

Lrun:;ucLions by which Sllbstantiu1 considoro.tion pnssed, and also for 

>oke rou::;ou t·hnt CongrCffi in rocnacting ll. similur proyiJ>ion or the 

l'eyenuo uets (If 1898 und of 1914, WhilOh hud been construed hy the 

'l'rclliluj'y Department llS not requiring stnmps upon c.ertiiieo.tes 

i"slled for conversion purp0':;'O'il, l'fl.d appmYcd l\nd nHlde pflJt of tho 

'lH'cscnt llet such formor practiell.l eon.st.ructJOIl. (T. D. 2752 considered.) 

A stock certificll.Li~ is a document whieh is tbo e\"idc.ncc (lr t,hc 

number of shnre.<; of stock whieh Lho holder of it owns. 

'Vhore there is lUI ambiguity in the Rt.ntut,l~ impoHing A. twx, s1H:h 

ambiguity must be rosolycd in fll\·or of the tuxpll.ycr. 
,
 

I 

230 nEPORT 01' COMMI,sSlOKER OF INTERNAl.. REYEKUE.· 

Un.ited States Y. Master8 (Ji{c/ran., [nteTvener).-Distl·ict. court of 

United States (2G4 Fod., 250). 

A promissory note not benl'ing the internRI·reYenue stlUTlPS roquit'cd by tho act of :Febl1llln' 24, U110, section 1107, by virtue of 

scetioll flUS, continuiug nil aTlplicablo prior laws in fo)'co, nUll tllO 

lict of JunQ 13, 1808, section 14, is not udmissible in ovidonco in a 

Fedornl court. 

Ji{CLUey, OoUector, Y. Bowditch et G1.--eircuit COUl't of appeals (259 

l~ed., SOU). 

vVithin wilr·Lll.x IIl'W, Oct-obcr 22, 1914, sectiou 5, schedule A, imposing a sLump tux of 5 couts on ellch $100 of face v/l.luo or fraction 

thereof, of certiiic/l.tos of stock issued by any ossociatien, company, 

0" corporation, such tax must be pnid on certificates of slHl.res issued 

by u IDll.nufucturing compo.ny organized in the form of n trust under 

the common Inw n.nd deriving nona of itS rights, benefit...., or qualific/l.tiolls from any stlltuto, aud which "as not an ordinary common­ ~/l.W rotu cstllte trust; for. if tho word "associlltiou" be not bro/l.d • 

enough to include iho concern, it is included in the o","--prcssion "company," while the phrllSo "certificates of stock" discloses llO inwnt 

to' exclude common-law associations or companios, but evidonces a 

legisliltivo purposo to impose n stamp tlU on certificates of swck Il.S 

IOunimentB of title. --. ' 

Wnr-tax law, Octaber 22, 1914, section 5, schedule A, imposing n 

stamp tll.X of 5 CeIits on each $100 of fuca value orfrnetion thereof of 

CR..rWicates of swck issued by any company, associntiou, or corporation is not iuvulid in its application t.o a IOanufacturi~g compnny or~llnized as a trust at ~()f?lllon law on' the theory th.at It was ID/l.Pphcll.ble'to othur 1l.5S0clations, for the tnxes were merely on the 

muniments of titlo, allll if other associations do not issuo such IOulliments of title they aTe thereforc not taxnble. I . 

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