ANNUAL REPORT 

OF THE 

COMMISSIONER OF 

INTERNAL REVENUE 

FOR THE FISCAL YEAR ENDED JUNE 30 

1935 

UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1935 
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'''!,' ·,T••I'";: .. :;CONT'ENTS ",.. ." "'i : r , -, " -" t 'r '" ." 

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.' ", ).'.' , " ,., ±:ble, RECilill'TB FRO~.;,?,E~E'!'_~. REVENUE! TAX.J?S . " , " . , .. - . i, Receipts from each speoifio:\source of internal , 

revenue, fiS081 year
 

ended June 30,1935; by collection distr;jcts, S~tee, Bnd Territories__ '
 

lA. Receipts 'from' speeifin BOurcee of. agricultural ad~ustment taxes,.
 

fiscal year ended June 30, 1935, by collcetion 'distrlCts, States, and'
 ·Territorrea~ :.: .. __ __.::. ~~ _ 

lB. Receipt!> under" the acts to control the production -of cotton and 

t < I ·tobacco, witq. total agricultural adjustment, tax collections, total . :interrial revenue tax collections, 'and grand total of all collectiOIlll__ .2. Comparative internal-revenue collections, fiscal years 1934 and 1935, by collection- districts and States:_:.: =. • _
 

'3. Summary of monthly internal revenue and agricultural adjustment
 , tax·receipts for the fiscal year ended June SO, 1935, by BOurces_: __ 

,.. by States__ : '_.:_': '_~~:, _ •. Summary ,of internal-revenue collectjons, year ended June 30, 1935, 

5, Summary of internal-reveilUe collectioll.li, ·years ended June 3D, Hl34 and 19S5, ,by soureea_".. .: ..: _ 

,6. Total interna.l-revenue·oolleclions. yean ended'June SO, 1863 to :1935_ 

7: Internal-revenue' til.][ on manufactured products· from Philippine Islands,'fisl:ElJ years 1934 ll.nd 1935, by objecle of ta:mtion _ .8, Internal-revenue tBX on manufBctured produots from Pnerto Rico, fiscnJ years 19S4 Bnd 1935, by objects of taxation _ 

= 
IV	 CONTENTS 

INCOME TAX AUDlT 

.... D. Summary of work aecomplished by Income T:lX Vnit for fiaco.] yooJ"!J 1931 to 1935	 " _ 99 

10. Income-tn.x returns dosed during the fiscal yeDor 1935, by taJl yen.r5__ 99 

11. Income-tax retnrns received and disposed of during the JiI:lc31 year 1935, by tax yeam	 _ 100 

12. Reguhr ineome-tll.x lI.SBes.sments during the fiscal ycar'1935, by tax yenrB	 _ 100 

13. Income-tax asscssments by field agreements (Mim. 3552), June 1934 

through May 1935, by tax year8	 _ 102 

14. Jeopardy income-tax Il.BBeBl3J1lentB during the fiscal year 1935, by tax yoo18	 _ 10. 

15. Tax items appealed to the United States B03.rd of Tax AppeaLs dnring the fis('.II.l year 1935, by tax years	 _ 103 

TOBACCO, CIOARS, CIGARI:TTES, E1.'C. 

16.	 Manufactured tobacco: Number or f.'lctorie~ oper3.ted, le.'l.f tolJac(:o 

and other mo.terials used, calend1lr year 1934, by collection districtll and by State9	 . _ 104 

17.	 Manufactured tobo.cco: Quo.ntity illannfnctured, on hnnd nt COIDmencement and elose of year, removed 'lor export and t3.x-pnid, 

calendar )"ear 1934, by collection distriets and by States _ 10' 

18.	 Cigllrs weighiug more than 3 pounds per thonsand: Number of fac· 

tories uperated, qmmtity of tobacco used, number of cigars mann-, 

factured, on hand at commeneement,and close of year, removed for 

export and tax-paid, calendar year 1934, by collcction districts and by States	 _ 108 

1U. 'Cigars weighing more than 3 poundB per tho~8and: Number removed 

tax-paid, by cLas.'le.'l, calendar year 1934, by collection districts and 

by States _:	 --:---- ----- - - --- --- 110 

20.	 Cigars weighing more than 3 pounds pcr thousand:' Mannfactnred 

nnd relloved tax~paid for domestic consumption, from customs 

bonded mo.nufacturing warehonses, cbss 6, tiy classes" calendn.r 

year 1034'	 : --- --- - ------ --~ ---- 112 

21:	 Cigars weighing not more than 3 ponnds,pcr thousand: Qnantityof 

tobacco used, number of eigars m(l,nufactured, on hand at com­ lllencement and close of year, rcmoved lor cxport 'and tax-paid, 

C1Ilendar year 1!J34, by'collection'distrids and by States _ 113 

22.	 Cigarettes weighing not more than 3 'poundB per thousand: Nnmbe:r 

of factories opcr(l,ted, quantity of tobacco used, nuDlber of cigarettes lllanufo.etured, on hnnd at commencement and close oI year, 

removed for export (I,nd tax-paid, calendar vcar 1934, by collcction 

districLs o.nd 'by State8_ ~ ~ : - - ---- ---- ---------- 114 

23.	 Cigarettes weighing more than 3 pon.Ilds pcr thousand: Quantity oC 

tob.'lcCO u.'led, number of cigarettes lllJLnnfactured, on hand at com­ mencement and close of year, removed for cxport and to.x-paid, 

ealend.'l,r year 1934, by collection "districts and by States _ 116 

24. Lc!>f tobacco ulicd in mn.nufacturing'cigafl>, clgo.rettes, and tobo.cco a.nd snnlf, co.lendar years 1025 to 1934 _ 117 

25. Production of mll.nufaetnred tobacco, s.nuff, cigars, and cigarettes,' calendar years 1925 to 1934	 _ 117 

26. Summary of operations oI lllJLnuf.'l,cturer9 of tobacco and cigars, calendar year l!J34 • -------------------- 118 

27 .Exportation in bond of uwnufactured tobo.cco, snuff, cigars, and cigarettes, ete., year ended June 30, 1935, by collection districts _ 121 

28.	 Shipment or delivery trom factory in bond, for n.'lC as sea stores, of
 

manufacturcd tObllCCO, 9nnlf, cigam, and cigarettes, year endcd
 

June 30,193.5, by collection districtB . _ 122 

:29. Withdrawals from bonded tobacco sea stores warohouses of manu­ factured tobacco, I>nuff, cigars, and cigare1;tea, ,,"ear ended June 30, 

1935, by collection dlstricis_ .. - - - ---- - ------ - - - - - .. --- 123 

.30. Drawback of intern:J-revenuc tuxcs allowed on tobacco, wnlI, cigaI"ll, 

and cigarettes exported, year cnded Jnne 30, 1935, by portti and prior years 1030 to 1934	 _ 123 

CONTENTS	 ,.v 

.... 31: 1'obacco prodnet~ withdrawn for con.'lumption; compnted from collection,; from th'~ ~:~lt'..~ of st.'l.mpS, !iseal year 1935 _ 124 

32.	 Dcalers in.kal tobacco i1\ bUSlne,,>s, leal tobacco cxported and received 

from fo.rmen>, calendar yelLr 1934. by collectinn diBt-,rictB and by States	 _ 125 

33.	 Quasi tobacco manufactures classified: Number of factories operated and tobacco material h,~dled, caleI\dar yellr 1934 _ 128 

OCCUPATIO:"'S sunJECT TO SPEcr"'L TAXES 

34.	 Number of each clas~ of special-tax paycrs filing return~ covering the 

fiscal year 1935, or any portion thcreof, under the various annual 

rate.'l, by cnllection di.'ltricts and States . _ 129 

OLEOMAROARIN.ol, RENOVATED BUTTER, MIXEn FLOUR, ETC. 

35.	 Prodnction and withdrawals of colored nleomargarine, )"el\.1 ended 

Jnne 30,1935, by collection di.'ltrict.'l__________________ _ _ 132 

36. production and withdrawals of uncolored olCOill.'l.rg.'l.rinc, ycar ended 

JnJ;je 30, 1035, by collection districtB	 _ 132 

37. Production and withdrawals of olcomargarine (colored and nll[;olored), )'car cnded June 30, 1035, by months	 _ 133 

38.	 Summary of production and withdrawala of oleomargarine (colored and uncolored), years cnded June 30, 1926 to 1935 . _ 133 

39.	 Materials used in the manufacture of oleomargarine (colored /l.nd

nncolored), year endep. Jnne 30,1935 _ 133 

40. production and withdrawals of renovated butter, year cnded June 30, 1935, by collection district.'l	 _ 134 

41. Summary of prodnction and tax-paid withdf3.waiJl of renovat.ed outter, 

ycars ended June 30, 1026 to 1935	 _ 134 

42. Prodnction and withdrawals of mixed fiour, year ended June 30, 1935, by collection districts	 _ 134 

43. Prodnction, importation, and withdrawals of playing co.rdB, by months, year ended Jnne 30, 1935	 -" _ 135 

ALCOHOL, DISTILLEn SPIRITS, BEER, ETC. 

44. Eth)"1 alcohol: Production 'and withdrawals, by months, fisenl yenr 1U35	 	 _ 135 

45. Ethyl alcohol: Plants and bonded warehouses operated, production, 

withdrawals. warehOllSC losses, and stocks remaining in bonded warehonsB~. by SLate.'l, fi.'lcal year 1935 _ 13' 

4,6. Ethyl alcohol: WithdrlloWo.ls, tax-paid and tax-free, by States, fi.'lcal, year 1935	 _ 136 

47. Etb~'1 alcohol: Materials lI.'led in prodnction, by kinds and by States, fis('al year 1935 "	 _ 137 

48. Eth)'l akohol: Production by kinds of materialB used, fiscal yeo.r 1035_ 137 

4,9. Denatured alcohol: Plants opcrated, production, withdrawals, and 

stocks on hand, tJ,,' States, fiscal )--ear HJ35	 _ 136 ~O. Denatured alcohol: Production by months, fiscal year 1935 _ 138 

51. COlllpletely clenat'Jrcd alcohol: \Vithdrawo.ls oy formulas, and by months, fiscal )"liar 1935	 _ 138 ~2. Speei3.Uy dCllatl1rcd alcohol: \Vithdrawals by lcading formulas, and 

by mQnthll, ti.'lcal year 1935	 _ 130 

53. Spccially dcnatured alcohol: Withdrawo.ls by formula.s, fiscal year 1935	 _ 13D 

54. Specially dermtured alcohol: Operll.t.ions of bonded dcalers, by States, fiscal year 1935	 _ 140 ~5. Slleciall.\· denaturcd aleQhol: Oper(l.tion.'l of bonded mo.nufaeiurers, by States, ti.~cal.,-eo.I' If135	 _ 140 

56. Di.'ltiUc,'I ~pjrit~: Distilleries o.nd bonded wal"ehonscs opcrated, by kinds and lJy :;tatcs, lisco.l year HJ:l5	 _ 141 

57. Distilled spirits: f'rodnetioll, ily kind,; aud by nlont,hs, fiscal year 1935_ 142 

58. Distilled spirits: Production, by kinds and by State.'l, fiscal year 1935 __ 142 

59, J)i~tiller\ spirits: 'VHhdrawaJs, tax-paid, 0,1". kinds and by months, fisenlycar 1935	 _ ~43

60. Distillcd spiriib: WithlJmwws, tax-pllid, by kiuds 1\ll11 by State, fiscal ,,'ear 1935 . ..	 _ 143 
61. Distilled spirits: Bottled in bond withdrawals, tax-paid, by kinds and 

by States, fiscal year 1935 

62. Distilled spirits: Stocks remaining in bonded warehouses, by kinds and 

by States, June 30, 1935 

63. Distilled spirits: Stocks remaining in bonded warehouses, by kinds, 

and by years and seasons of production, June 30, 1935 

64. Distilled spirits: Losses in bonded warehouses from leakage and evaporation, by kinds of spirits and by States, and other losses by kinds of 

spirits, fiscal year 1935 

65. Distilled spirits: Grains and molasses used in production, by States, 

• fiscal year 1935 

66. Distilled spirits: Materials used in the production of brandy, by kinds 

and by States, fiscal year 1935 

67. Rectified spirits and wines: Plants operated, materials dumped for 

rectification and production, by States, fiscal year 1935 

68. Rectified spirits and wines: Materials dumped for rectification, by 

kinds and by months, September 1934—June 1935 

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

September 1934—June 1935 

70. Cereal beverages: Plants operated, production, and withdrawals, by 

States, fiscal year 1935 

71. Fermented malt liquors: Production, and tax-paid withdrawals, by 

months, fiscal year 1935 

72. Fermented malt liquors: Breweries operated, production, withdrawals, 

losses, and stocks on hand June 30, by States, fiscal year 1935 

73. Fermented malt liquors: Withdrawals, tax-paid and tax-free, by 

States, fiscal year 1935 

74. Fermented malt liquors: Materials used in production, by kinds and 

by States, fiscal year 1935 

75, Enforcement, Alcohol Tax Unit: Seizures, arrests, and cases reported 

to United States attorneys, by States, fiscal year 1935 

76. Enforcement, Alcohol Tax Unit: Seizures, persons arrested, and cases 

reported to United States attorneys, by months, fiscal year 1935_ _ _ 

MISCELLANEOUS STATISTICS 

77. Moneys paid to collectors as proceeds of In rem actions, judgments 

recovered in civil suits, fines and penalties imposed in criminal 

actions, and costs, as reported by clerks of United States courts 

(form 158), year ended June 30, 1935 

78. Expenses of the Internal Revenue Service, fiscal year ended June 30, 

1935 

79. Summary of internal-revenue stamps issued to collectors of internal 

revenue and the Postmaster General for the year ended June 30, 

1935 

80. Cost of printing and binding for the Internal Revenue Bureau and 

Service, fiscal years 1934 and 1935 

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144 

144 

145 

145 

146 

146 

147 

147 

147 

148 

148 

149 

150 

151 

153 

154 

155 

164 

164 

VI CONTENTS 

ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, 

Washington, D. C., October 15, 1935. 

SIR: I have the honor to submit the following report for the fiscal 

year ended June 30, 1935: 

COLLECTIONS 

Total collections of internal-revenue taxes during the fiscal year 1935 

amounted to $3,299,435,572, compared with $2,672,239,195 for the 

fiscal year 1934, an increase of $627,196,377, or 23 percent. The detail 

of the administration of these taxes appears in the following text and 

the detail of receipts in the statistical tables appended to this report. 

Income-tax collections for the fiscal year 1935 were $1,099,230,383, 

compared with $817,025,340 in the preceding fiscal year, an increase of 

$282,205,043, or 35 percent. The greater part of this increase was 

due to larger current income-tax collections during the second half of 

the fiscal year 1935, which reflected not only the relatively higher 

individual incomes and corporate earnings for the calendar year 1934 

but also the effects of the Revenue Act of 1934 and the Treasury's 

change in its administration of depreciation allowances. The latter 

factor, together with the special efforts of the Bureau of Internal Revenue to collect back taxes on incomes, resulted in increased collections 

from this source during the fiscal year 1935. 

Collections from miscellaneous internal-revenue taxes, exclusive of 

agricultural adjustment taxes, amounted to $1,673,982,831 in 1935, 

as compared with $1,483,790,969 during the preceding fiscal year, an 

increase of $190,191,862, or 13 percent. Due chiefly to the fact that 

1935 was the first full fiscal year during which repeal of the eighteenth 

amendment was effective, collections from taxes on distilled spirits 

and wines showed a substantial increase in 1935 as compared with the 

preceding year. Collections from certain other sources, chiefly from 

taxes on estates, gifts, fermented malt liquors, and tobacco, also 

increased and more than offset decreased collections from taxes on 

gasoline due to lower rate of tax, documentary stamp taxes, and the 

repealed taxes on dividends and checks. 

Agricultural adjustment tax collections were $526,222,358 in 1935, 

as compared with $371,422,886 in 1934, an increase of $154,799,472, or 

42 percent. This increase was due mainly to the fact that these 

taxes were not in effect during the full fiscal year 1934, and in the 

case of peanuts, rice, the tobacco producers' sales tax, and the cotton 

ginning tax, not until the fiscal year 1935. 

1 
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2 REPORT OF COMMIBBIONER OF INTERNAL REVENUE REPORT OF COMl\1l5SlOiXER OF INTERNAlr REVENUE 3 

A summllf)' of tax coll<lctions by months appears in table 3 of till" 

report. A summary comparison of tax collections by quarters is a.s 

follows' 

Mi3celianeoWl in­ Agricultlll'll1 ad· QUIII'1.,r ended- Income tQ:t!lS ternal revenUe ToW t'OllootlOD~

<­ justment tEU'" 

.;I 

',II 

a.dministrative. The amount expended and obliO"ll.ted in administering the revenue provisions of the AgricultmJ' Adjustment Aet 

was $4,851,674 for the fisca.l yenr 1935. A comparison for the fiscal 

years 1934 I1nd 1935 of the amounts cxpended or ohligatcd for 00­

ministrotive expenses, the taxes collected, and the cost of collccting 

each $100 of revenue under the various appropriations is as follows' 

Sept. 30. 1933••••••• __ . ____ •__ ••
 Dec. 31, 1933•••___ •••• __________
 Mar. 31, 1934 _________ • ___ . _____
 

June 30, 1934._.___ •• _____ •______
 

Fillca! ~'oar 1934-.•.••• __ •• 

Sept. 30, 193<'- __•••••••••• ___ ••• Dec. 31, 1934._.________________ 

Mar. 31, 1935 ___ •• ____ •___ •__ •• _ June So, 1935__ •• ____ ••• _____ •__ 

~lOO.417.3M.7~

156.U7.~lti-33

209,178,~IO.44

2:11,012, 107, 19 

I U.l3,16S,H2.05 

a«, 1182, 440. 41 365,0137,251. 78 

31lO, Mil, 128· 8(l 

J,W. 616, S30. ~O

100. !ili0. 71S. II 1l:l,627.E04.~~

118,331.802. .19 

$613,258, rm. 31 

602,286,572.91 

746, 'XIS, 006. 00 

1000,IlOO, 038. 24 

817,025,339.72 1,483. 700. 900. 10 371,42Z,gss,64 2,672,.2:l~. M. 52 

215, BOO, 559, 60 204, 773, 386. 68 

sn,,';:l8, 583. 14 

301,108,853.28 

""'-1405, 125,OllJ. 8,1 

382, 322, ~Ol, 85 

tW, 082, 860. 22 ~07,452, &11. 32 

12(:, !li3, &l3 85 H5,~(}l.9;3.S3

136,M~,49L64

'120, lOt, 318 n 

H'l, S71>, W,s. 30 

732. 600. 1~2. S6 

93.,;:00, PO. 00 8~. ~6S. 703. 6Z 

FISCl\l. yoor 1935.__________ I,OW, 230,382. 70 '1, ~13, 982, &:11. 24 521}, m, 3.'...". Z4 3, 299, Us. 572. IB

1 Includ... :800,i187,805 eollected from capJl,~1 ~lock during lhe Seplembtr IIl33 Q1W"t"r Roll r&,OOJ,J"Ii1 

during lheSepiember 1934 Quart.".. . • June 1935 oollections or m~cultural adjustment L""e" were d"""",-,.d by roort lnjuneliol>.l grsnled to IIeveraJ processora to restmio oaIleetlon. . 

The follo\\-ing table gives a summary of int~rna.l-revenue collections' 

FJltllJ year IneteMe or Sources W><:n!IllSIl (-) ,~, 1934 ­ lDeome T"" UnIt' Coarv;::alioD inrome tax ______________________ ._ $397, 511i, s,sl. 9~ S5n. 117, !17~. 213 117.J.eO'.!,ll:N.M In viduoJ lJJoome te:r_.________ •• __ ••• _. _______ 419,500,487.78 5V,112, 500.12 107,tio:l,OI8.&i

. TotoJ Inoome was__ .___ ._______ .______ ._____ 1,I){Ill, 230, 382. 70 282,:IilS, (lot!. 98 

Ercesll·pwllts tares•. __ . ________________________ 817,1)21;,339.72 

2,630,616. M 6, 560, 482. 64 3,929, 867. OIl Dhidelld tar. __ . _______ . _____________ ._ ______ Q6I,~J"Ii. 7lI -49, ?Jj7, 043. 2\1 

TotR!. _______ . ________ . ___ . ___ . _________ . ____ 

liO, 229,122.97 

BOO, !I&'i, (178. 26 I, 100, 752, 346. 07 no, f67, 266. 32

Alcohol 1'111' Unlt·. Di.!till~d .pirit•. imported, MCbo\1 b.x___________ 16, 107, 926.. 36 B, 520, 00.7. 71 

&l~iiWd apll"!t.>, d~estlc, uctse tu... -._ _____ 

0, 517, 958. 

61,889, m3.92 150, 525, G4G. 92 88, 1136, 783. 00

ed 'plr'ts rpc!lOoot,on tax._. ___ . _________ I, 558, 859. 05 

Dottle, oolltoJner end esse sta.mpe. _.... ___ '_." 

4, 822, 698. 49 6,381,667.M 

2, 31B, 23~ 97 0, I7~,614.12 3, !l6I, 278.15 

WIlles, huporbed, Ucl30l tIuo____ •• __ •• __ •_______ -200,09:1. 29 

Wines, domeoUc, elciM t...._. ______ . ____ •• _•___ 965,987.87 6M,B95.58 

0,113,9211.11 3, 1Wl, 395. m IlrendY (or rortlfying wllle:l._..____ . _. _. __ •_____ 2, (54, 525. 08 

100,855.57 562, 3ll8.15 '55, 642 ~8

Floor tsles, .pirits aod wilJ••___ •______________ -:, 1\6.'), 723.1\G Ferment~ malt ~iquOts, "'01.., taro •• __ •________ 5, tIS.\, 209. ~2 3,021, 545. 16 

163, 270, 60& 66 21I, 215, 057. 05 t7,944,~48.(9

8p6Clnl, ar """,-,patioaaI, t....., _____________ •____ '1.8,981.67 

Total. ________________ . _______ . __ . __________ 

10, BW, 329. 09 11,248,311116

258, 911, 332. 62 411,02),772.35 1li2, WI, 43ll. 73

MJsoeUanl!OUI Tu UUlt: CapiclI! .toek._________________________________ 8O.11lS,3U.13 1ll,5lfl, 121. 2Il 11, 139, 777. 16

Estsf<l and gift _______ .. ._, _. _.. __ . _______ •____ ll3, 138, 364. \0 212.111,959.. Zl 08, 117J, 5!l$. 18 Tobncro mannlllCtunls _____________ . ________ . __ 459,118, 1l25. 46. 3" 00Il, 728. 42 Sal~. (.tamp, mllDulaetlll'Bn;' eIci.>e tnell admIS!lOl!S, rommuniet.1Jow, eh.clt~, oIeomlU'­

'25, IllS, BIl7. [H 

garina, etc.l •__ •___ •___ •___ . __________________ -00,461,3117.21 

AgrJcultural edjustment t:a.Ies . __ . _____ -'. 553, 113, 926. '9 1~92, 026, 529. 28

371,422, 885.1\4 526, :122, 858. Z4 154, 79!l, t72. 00 

Total•• ______ ••.-_ •• __________ . ___ . ___________ I, &13, 012, i17. 40 1,781,647,593.50 238,635, 170.10

ProhibItion aDd other misceH!l1leOUs ,""""Ipt. ___ ••• 430,366.25 13,861.26 i10, SOl. 99

Total coHeetjoIlS. ____________ ._ ._ 2, 672. 239, 194. 62 3, 299, 435, 572. 18 627, 1M, 377. 00

'locludll8 aIIver tao< ef '500.011 for Ig:l4 alld 'I,JiQ,~lIo.46 ror 11135. 

COST OF ADMINISTRATION 

The amount expended Wld obligated in Ildminist,ering I,he internalrevenueiaws for the fiscal year 1935 WIlS $4:2,719,338. This dol'S not 

include the amounts' expended for refUlliliug taxes illogully or en'oneously collected and for redemption of stamps, expenses which are not 

, 

,,' Cost of 001· 

-"ppropnation E"polndad and oblig~ted Colleo~ lectlng eaeh 

'100 of revenue 

1~34 I 19J~ IQM ,roo 1934 1935 

-­ Coll~eting the Internal re\·· I$28,826, 225.731

A~~~~OOS t"-j"g.--icultill-ni"Ad: , $42,719,338.00'$2, 300,&16,308. as $2,773,213,213.94 $1. 2Ii n.M

justment Admlnistration 

(Il:ansfor to internalrev~n1llj

admioistratiVll ~enses)___ 2,1>1\178.39 3,746,502.00 311,t:!2,!Wi.f\4 521, 880, 108. 01 .~ , 7~

Administration of ottonAot 

of U134 (tra.osfer to internal revenue administratiVll ex- peIlSl!S) __.-. ______ ._._______ ____ • ___ ._ •• __ Wi, 5.56. 00 ___..___ •• _••••• 1.111]. 87&. S6 1:19,20 AdvlU!ces to Department of 

Agriculture under Tobaceo 

Act 01 June 28, 1934 (trlUlS. fur to interIlllI reVeDue admInistrative ~rpeIlSl!S)....._ _._-_.._.._-_. 113,018.00 -----_...._....- 3, ~l, '11. n _ ~,n

TotaL_________ . _______I31, 370, ~04. 12 47,571. 012. 00 2, 672, 2;11, lw' 62 3, m, 435. 512.16 '" ".. -­

I Exclusive of lhe BmOilDI expended by the Burllllu of JndllSt.r1e1 A!e()bul io ad.miolJt.er1ng the Ih~tltll'

law" prior to consolidation wilh the Buroou 01 Intamml Revenn~, May 10, IIl.H. • Inoludoo evproximai.ely '10 700,lOJ for administrative expI!IGe.l or the Alcohol Tn Unit. the l!r.;11\t1l 1:	 year after the COllsolidation 01 tJie Buroou ollnd.U~lrlal Alcohol with I.he B1lnllI.lt olloUl."al I{e.--enue,.1Id ' lor restoraUon 01 ""lary co,t lor the ent!relul~.tna.l Revonue Secvloo. 

INCOME TAX UNIT 

RehJ,Tns closed 

'I'lLP number of returns examined and closed during the fiscal year 

Hl35 was 1,950,502, of 'which 1,480,799 were filed by indiridutlls Iilld 

partnership8 fLnd 4GD,703 by corporations. The following table shows, 

by tax years, the method by which the returns were closed: 

RdIH-ltB rio.'rd during the fiscal year 1935, by ia:s; years 

DeO~ien~"y tlUes !lalioilSed Overes­

~' Tnx }"1!nr, meDts No change Total Agr"". DeC;·

mem' D.ranll' Jeopardy' sehed. sion' uled 

)~J1_ ..._________ .. ______ _._ ". 19Ik•• _•• _____________ •• ___ • " , m )1119._ --. __ ._-------_... _.. '" "• .. " 

11l2ll_ •••.•••. __ .. _ • " '00 1~21 •••••• __ .• ____ . __ . ___ ._ 

.." '"M " '" "" lll'12. '" " ------'..._------_._­ "

m 

"

,

, 

m 

" ..

.. H'Zl __ :_ '_'_' __ ,_",_,_-,_ " 00 T< "" '" " 'M 

" III~. __ .-_._,_ .... _______ ....	 ..

""

"" " .,'" 

'"	 

171 ~, 1~2.~ __ • __ - - - --. - --------- " "" ""

" M 

1~26. -- --- -._-----_ ... -	 m'" 

111:.'7 ___ . __ ._. ___ •• __ " " " '00 '" M'

111:lll_. __ •______ '" 'M '00 1,872

OM 128 '00 1,~26 "M

2,~5l 1lt.>g._.____ ••. _____ ::: :::~::: = '" <n "" '00 1,343 2,172 11l3iJ•••_. __________ '_" __ '. __ .oc,~ " ,.

" 1,100

I, Q.\5 1,128 

'"• 

19:) I•• ------ --._----_... ­ 2,~~? ,~	 

... 755 2, ~7& 5,875 13, WI 19J~ --._._--_ .... ..'"' QI,foSl .,00'	 

I), 612 "'" a,OIlI 2'7),303 m". ------_ .._.. ~o,~16 1,3V IllS, 379 9$,311 "".~ HIM_ ___ • __ ._._ 281 ----_ .._-- ,~

578,680 ~7~, 078

, TotaL________ · ____ ··I-I~,8S7 ;, .. " '" ,~

, 5,175 I, 7G\l 1,78<1,428 1,IIW,602 ","" I Taxpay"", sIgned egroomelll' to <leficienay tfIXes.
 

'Te:rP!'yern failed to me POtltlo,., witb Boer,l of 'I'ax Appeals wlcbill tbe s~tutory period..
 • DeUe;enol"" del.ermlned by Boord. 01 Tn ApP<>aJ,... • Delloienti.. .........,d wl(bout u.uel notl""" because of freud., ben!l:rupley, etc.
 

--,., .' ,'J '~',M;j..;,0".•,. ~":-' ",:"

5.477 
4 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 5 

Back taxes 

The total additional revenue made available for collection was 

$179,039,568, as compared with $194,030,746 the previous fiscal year. 

The field forces of the Income Tax Unit secured agreements to the 

immediate assessment and collection of $23,797,542, while $155,242,027 

was assessed after consideration in Washington. 

The following table classifies the amount made available for collection after consideration in Washington according to the procedure 

involved: 

Amount assessed 

Percent 

of total 

Assessments based on agreements executed prior to mailing of 90-day letters... $66, 846, 866.58 43. 0 

Assessments based on agreements executed subsequent to mailing of 90-day 

letters 4, 312, 969.05 2.8 

Assessments listed in cases where taxpayers neither executed agreements nor 

filed appeals 13, 786, 480.88 8. 9 

Assessments listed in appealed cases, after decision by Board of Tax Appeals 69,'408, 400.75 44.7 

Abatement and credit claims rejected 887, 309.73 .6 

Total 155, 242, 026.99 100. 0 

In addition to the amount of revenue thus made available, taxes were 

also assessed under the jeopardy provisions of the several revenue acts, 

as follows: 

1934 1935 

Under bankruptcy and dissolution procedure $26, 223, 540.96 $30, 948, 136. 24 

Returns believed to be fraudulently rendered 

Total assessed 

13, 425, 730.81 7, 233, 565.13 

39, 649, 271.77 38, 181, 701.37 

Interest 8, 875, 646.89 11, 325, 177. 44 

Penaltiei 4, 771, 665.02 3, 965, 492.96 

Grand total 53, 296, 583.68 53,472,371.77 

Claims and overassessments 

The following table shows the number of claims adjusted and 

certificates of overassessment issued, together with the amounts of 

overassessment involved, during the fiscal years 1934 and 1935: 

1934 1935 

Claims: Number Number 

Pending at beginning of year 22, 434 20, 732 

Filed during year (new claims) 34,135 33, 844 

Received from other sources 5, 214 

Total to be adjusted 56,569 59, 790 

Allowed in full or in part 25, 641 25, 052 

Rejected 10, 196 11, 900 

Total adjusted 35, 837 36, 952 

Pending at end of year 20, 732 22, 838 

Certificates of overassessment issued where no claim has been filed 26,480 18, 779 

Amount of overassessment settled byAbatement $112, 371, 340.67 $59, 938, 289.64 

Credit 19,123, 080.94 27, 226, 775.32 

Refund 29, 056, 285.26 15, 621, 703.04 

Total 160, 550, 706.87 102, 786, 768.00 

Interest 11, 754, 027.39 5, 511, 960.19 

Grand total 172, 304, 734.26 108, 298, 728.19 

There were also allowed 10,179 collectors' claims, of which 8,935 

recommended abatements or credits and 1,244 recommended refunds. 

These claims were largely multiple item claims or claims for refund 

to several taxpayers, and involved' 17,333 items for abatement or 

credit and 47,506 items for refund. These adjustments usually occur 

in consequence of arithmetical errors made in the preparation of 

returns by taxpayers and as a rule no claims are filed by taxpayers. 

Statutory notices of deficiency 

During the year 14,529 statutory notices of deficiency were mailed 

by the Income Tax Unit. This figure compares with 13,003 released 

during the previous fiscal year. 

The ratio of petitions filed with the Board of Tax Appeals to the 

number of 90-day letters issued during the year was 31 percent, as 

compared with 41 percent during the fiscal year 1934. The number 

of tax years involved in cases appealed likewise decreased from 5,347 

in the fiscal year 1934 to 4,540 in 1935. The following table shows 

the distribution by tax years of petitions filed during the fiscal years 

1934 and 1935: 

Tax year 1934 1935 Tax year 1934 1935 

1917 8 1927 

' 

1918 11 1928 

1919 12 1929 

1920 15 1930 

eq 

1921 20 1931 

1922 39 1932 

1923 52 1933 

1924 47 1934 

1925 92 

1926 98 Total 5, 347 4, 540 

Reopened cases involving rejected claims for refund 

During the fiscal year 1935, 1,181 requests by taxpayers for the 

reopening of claims for refund which had previously been acted upon 

were considered; of these, 840 were denied and 341 allowed. The 

number of requests allowed was approximately 29 percent of the total 

considered. 

Returns on hand at end of year 

The following table compares the distribution of all returns on 

hand by tax years, at the close of the past two fiscal years: 

Returns on hand June 30, 1934 and 1935, by tax years 

Tax year 1934 1935 Tax year 1934 1935 

1917 116 

IcCg0 eq ..? gg74ERgi 2 

1927 634 •507 

1918 85 1928 1,033 823 

1919 118 1929 3,246 2,214 

1920 116 1930 4, 298 2, 993 

1921 98 1931 9, 522 4, 562 

1922 146 1932 297,803 13,643 

1923 157 1933 I 45, 421 339, 235 

1924 212 1934 I 36, 188 

1925 277 

1926 388 Total 363, 670 402, 394 

NOTE.-The amount involved in claims filed during the year was $99,952,466.13, as compared with 

$176,132,959.94 the preceding year. Of the claims adjusted during the year, the amounts rejected totaled 

$164,526,409.83, as compared with $113,340,642.51 the preceding year. 

Figures are incomplete, since the preliminary work on returns for any year cannot be completed by the 

end of the following fiscal year. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Returns pending for the tax years 1917 to 1932, inclusive, on 

which the statute of limitations has generally run, are regarded by 

the Income Tax Unit as prior year returns. The work on returns for 

1933 is regarded as part of the current work of the Unit, since the 

period of limitation for assessment on returns for this year will not 

run, as a rule, until March 15, 1936. 

On June 30, 1935, 29,547 returns for 1933 and prior years were in 

Washington, and 336,659 were with revenue agents in the field for 

investigation. The Bureau's field force must complete investigation 

of the returns for 1933 and prior years in sufficient time to forward 

them to Washington well in advance of the date upon which the 

statute will run. 

Returns pending in Washington 

The following table presents an analysis of the returns, original 

and reopened, pending in the several divisions and sections: 

Tax year 

Audit Review Division 

Conference 

Section 

Engineering 

and Valuetion Division 

Special 

Adjustment

Section 

Total 

Individual 

returns 

Corporation 

returns 

Consolidated 

returns 

Origi- Reo- Origi- Reo- Origi- Reo- Origi- Reo- Origi- Reo- Reo- Origi- Reonal pened nal pened nal pened nal pened nal pened pened nal pened 

1917 101 

1918 85 

1919 

O CV 

88 

1920 123 

1921 108 

Total__ 208 19 78 16 42 142 505 

922 71 

0000M00001, N 

= .1. 00.0, 11M 

0 10 ,. 

,-r o5 

154 

1923 94 187 

1924 1 88 209 

1925 2 108 252 

1926 2 114 305 

1927 2 

O 

L

0 

• 

CV 

tt3 

O 

91 322 

1928 3 207 534 

1929 59 475 1, 197 

1930 189 571 1, 531 

1931 518 674 1, 949 

1932 3, 121 978 3, 124 

Total 3, 897 3, 660 1, 105 857 1, 037 748 1, 456 358 1, 155 670 3, 471 8, 650 9, 764 

1933 5, 074 517 2, 514 137 1, 136 29 105 5 596 82 433 9, 425 1, 203 

1934 278 29 173 17 64 1 17 21 532 68 

Total__ 5, 352 546 2, 687 154 1, 200 30 105 5 613 82 454 9, 957 1, 271 

Grand 

total_ 9, 249 4, 414 3, 792 1, 030 2, 237 856 1, 561 379 1, 768 794 4, 067 18, 607 11, 540 

Returns pending in the field 

On June 30, 1935, there were 356,906 income-tax returns for all 

years pending for verification in the offices of the 38 field divisions 

of the Income Tax Unit, compared with 310,566 on hand on June 30, 

1934. Of the total number of returns pending on June 30, 1935, 

20,247 were for the years 1934 and 1935, while on June 30, 1934, 

19,650 returns for 1933 and 1934 were on hand in the several field 

divisions. 

During the year 567,298 returns were sent to the field, which, in 

addition to the 310,566 returns on hand at the beginning of the year, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 7 

made a total of 877,864 to be accounted for. Of this number, 520,958 

were disposed of, leaving a balance of 356,906 returns pending June 

30, 1935. 

The returns in the field on June 30, 1935, involved tax years as 

Tax year: Number o 

returns 

1921 and prior years 215 

1922 to 1926 299 

1927 to 1932 7, 538 

1933 328, 607 

1934 and 1935 

Total 

20, 247 

356, 906 

Of the total of 520,958 returns disposed of, 320,280, or 61 percent, 

were audited and 200,678 were returned without examination due to 

the inability of the available field forces to conduct a larger number 

of investigations within the statutory period of limitation. 

Changes in tax liability were recommended by the field forces in 

165,361, or 52 percent, of the returns audited. In 134,218, or 81 

percent, of the changed returns, taxpayers reached agreements with 

the field agents. The net deficiencies recommended by the field forces 

for the year amounted to $265,967,440, an average of $109,949 for 

each of the 2,419 agents and auditors assigned to the examination of 

the 320,280 returns audited. 

Claims for refund numbering 13,587, involving alleged overpayments in the aggregate amount of $35,394,957, were considered by the 

field forces during the year. Overassessments totaling $4,040,941, 

or 11 percent of the total amount claimed, were recommended, while 

the balance, $31,354,016, was recommended for rejection. As an 

incident to the examination of cases upon the bases of claims for 

refund filed, deficiency taxes were determined and recommended for 

assessment in the amount of $5,043,862. Therefore, considering the 

whole project resulting from the filing of claims for refund, a potential gain of $1,002,921 was produced. 

A study of a representative group of cases involving additional 

taxes recommended by field forces during the period April 1, 1934, to 

March 31, 1935, showed that, of a total of $136,985,044 additional 

tax recommended by the field force, $97,457,001, or 71 percent, was 

assessed by agreement or upon the basis of decisions by the United 

States Board of Tax Appeals. 

Significant comparisons between fiscal years 1934 and 1935 

During 1935 back taxes were made available for immediate collection in the amount of $179,039,568, as compared with $194,030,746 

during 1934. 

During 1935 agreements secured by the field forces of the Unit and 

deficiencies assessed in the collectors' offices (Mim. 3552) amounted 

to $23,797,542, as compared with $18,897,448 during 1934, an increase 

of $4,900,094. 

The average net deficiencies recommended by revenue agents was 

$109,949 in 1935, as compared with $81,085 during 1934, an increase 

of $28,864. 

During 1935, $53,472,372 was assessed under the jeopardy provisions of the internal-revenue acts, as compared with $53,296,584 

assessed durine 1934. an increase of S175.7SR. 

follows: 
8 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The balance of claims on hand as of June 30, 1935, was 22,838, as 

compared with 20,732 on June 30, 1934, an increase of 2,106. 

During 1935 final notices of deficiency were released in 14,529 taxyear cases, as compared with 13,003 during 1934, an increase of 1,526. 

Petitions to the United States Board of Tax Appeals were filed 

during 1935 in 4,540 tax-year cases, as compared with 5,347 during 

1934, a decrease of 807. 

As of June 30, 1935, there were pending in Washington 29,547 

returns for 1933 and prior years, as compared with a total of 27,333 

returns for 1932 and prior years on June 30, 1934, an increase of 2,214. 

As of June 30, 1935, 336,659 returns for the years 1933 and prior 

years were on hand in field offices, as compared with a balance of 

290,916 on June 30, 1934, an increase of 45,743. 

On June 30, 1935, the pending balance in the field was 356,906 

returns for all years, as compared with a balance of 310,566 on June 

30, 1934, an increase of 46,340. 

As of June 30, 1935, the balance of original audits involving the 

years 1922 to 1928 was 245, as compared with 307 on June 30, 1934, 

a decrease of 62. 

During the year ended June 30, 1935, a total of 567,298 returns 

was sent to the field, as compared with a total of 607,964 forwarded 

during the fiscal year ended June 30, 1934, a decrease of 40,666. 

The field forces disposed of a total of 520,958 returns during the 

fiscal year ended June 30, 1935, as compared with a total of 527,517 

returns disposed of in the fiscal year ended June 30, 1934, a decrease 

of 6,559. 

Changes in policy, procedure, and organization 

During September 1934 a committee of internal-revenue agents 

in charge met in Washington and reviewed the organization of and 

procedure in the field divisions of the Income Tax Unit. Based on 

the recommendations of this committee, Income Tax Unit Orders 

Nos. 297 to 301, inclusive, were issued November 16, 1934. These 

orders prescribed a standardized organization for the internal-revenue 

agents' field divisions of the Income Tax Unit, provided for uniform methods in the assignment of income-tax returns for verification and the preparation of reports by agents upon the income-tax 

liability of taxpayers, defined certain classes of work performed by 

the revenue agents, established uniform methods to govern the 

preparation of monthly production reports and annual efficiency 

ratings, and revised the descriptions of all positions in the field service. 

Effective May 1, 1935, the Valuation Division was reorganized 

and its name changed to the Engineering and Valuation Division. 

The Oil and Gas Section and the Mining Section were combined and 

designated as the Natural Resources Section. The Timber Section 

was abolished and its work pertaining to timber cases transferred to 

the Natural Resources Section. A section designated as the Public 

Utilities Section was established and charged with the responsibility 

of handling all valuation problems involved in public utility and railroad cases. The duties and responsibilities of the Appraisal Section 

and the Securities Section were not changed. This reorganization 

was necessary in order to accomplish a better arrangement for management. 

Effective as of the close of business June 30, 1935, that portion of 

the territory of the upper New York division embraced in the fourREPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

teenth collection district of New York, with the exception of Bronx 

and Westchester Counties, was assigned to the Buffalo division. The 

change relieves the upper New York division agent in charge of certain extraterritorial responsibilities, permitting his giving full attention to the heavy duties of the New York City area. 

Training schools for 300 agents appointed May 1, 1935, were established in the Brooklyn, Chicago, Cleveland. Dallas, Detroit, 

Newark, second New York, upper New York, Philadelphia, and San 

Francisco divisions. Two experienced agents from the division in 

which a school was located were assigned as instructors. The course 

of instruction was composed of two principal parts, one covering 

income-tax law and regulations and the other the preparation of 

revenue agents' reports. 

The work of the instructors was supplemented by a. series of lectures by representatives of the Assistant General Counsel's Office 

and the Special Adjustment Section of the Income Tax Unit. Selected revenue agents also lectured upon specialized subjects. Revenue agents in charge discussed administrative aspects of the service 

from time to time. The course will be repeated for approximately 

450 additional agents beginning July 1, 1935. The 750 men appointed and inducted into the service as revenue agents are especially 

well equipped to undertake the duties of the office. By the employment of these men it is intended to expand the field work and to perform a more thorough-going job. An important aspect of the program will be a more vigorous effort to settle tax cases in the field 

thus avoiding litigation and saving costs to both the taxpayer and 

the Government. 

During the year a committee of revenue agents and employees of 

the Bureau in Washington was assembled in Washington to revise the 

old field manual and to develop a, new income-tax manual. The 

present field or revenue agents' manual was prepared during the 

years 1926 to 1928 and it has not been kept current. The effort of 

the committee will be to develop an income-tax manual which will 

adequately describe both Washington and field procedure. This is 

considered a forward step of great importance in connection with 

the expansion program, and has for one of its major purposes the 

plan of promoting a better understanding and accomplishing closer 

cooperation between Washington and field offices. 

Depreciation.-Depreciation deductions claimed by taxpayers were 

closely examined during the year. As a result of this attention there 

was disallowed during the 6-month period from January 1 to June 

30, 1935, inclusive, $144,040,964 in depreciation deductions taken by 

taxpayers. Additional tax resulting from such disallowances was 

recommended in the amount of $17,958,207, of which $12,516,056 was agreed to by the taxpayers. For the f all fiscal year the total amount 

disallowed is estimated to be $288,081,928, the additional tax $35,-

916,414, and the amount agreed upon $25,032,112. 

Excess-profits tax.-Under the provisions of section 702 of the 

Revenue Act of 1934, which are similar to the provisions of section 

216 of the National Industrial Recovery Act, as amended, there is 

imposed upon the net income of every corporation for each incometax taxable year ending after June 30, 1934, the first year in respect 

of which it is taxable under the capital stock tax provisions of section i 

702, an excess-profits tax equivalent to 5 percent of that portion of 
10 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

its net income which is in excess of 12Y2percent of the adjusted 

declared value of its capital stock as of the close of its preceding 

income-tax taxable year. 

Regulations relatmg to the excess-profits tax imposed by section 

702 of the Revenue Act of 1934 were issued in the form of a Treasury 

Decision (T. D. 4469, published in Cumulative Bulletin XIII-2, p. 

110; and in Regulations 86, p. 408). 

The duties of determining the excess-profits tax and passing upon 

claims for exemption from the capital stock tax are being performed 

by the Income Tax Unit. The determination of excess-profits tax 

liability is made in conjunction with the corporation income tax. 

Duplicate capital stock tax returns filed by corporations are assembled 

for this purpose with the taxpayers' income and excess-profits tax 

returns (form 1120). In view of the fact that the declared value of 

the capital stock of a corporation for the year ended June 30, 1934, 

is the original declared value, which under the statute may not be 

changed, the process of determining the excess-profits tax liability is 

merely a matter of computation, after the taxable net income has 

been finally determined. 

In the administration of section 702 of the Revenue Act of 1934, 

no difficult problems have as yet arisen in the review of excess-profits 

tax returns. However, the returns in which this feature is of major 

importance are with the field forces for examination and report. 

Claims for exemption from capital stock tax filed in connection 

with 1933 capital stock tax returns have been considerably reduced 

since the close of the last fiscal year. As the exemption from capital 

stock tax is based upon exemption from income tax, it becomes necessary first to determine an organization's status for income-tax purposes. Approximately 2,700 cases are now under consideration with 

several thousand additional cases yet to be received in connection 

with claims filed with 1934 capital stock tax returns. 

Excise tax on dividends.—While the provisions of section 213 of the 

National Industrial Recovery Act imposing a 5 percent tax on dividends were terminated by proclamation of the President on December 

31, 1933, there was collected during the fiscal year ended June 30, 

1935, $523,685 in additional tax imposed upon returns already filed 

and $303,787 upon delinquent returns which were ordered to be filed. 

It is interesting to note that in the assesment of additional tax 444 

assessments were made against payor corporations in the amount of 

$408,800, and that 8,176 assessments were made directly against the 

stockholders of one payor corporation in the amount of $114,885. 

A comparison was made between the dividend returns and dividends reported on corporation returns for the period June 16 to 

December 31, 1933. This comparison resulted in the filing of 1,498 

nontaxable and 1,970 taxable returns reporting delinquent tax in the 

amount of $303,787. Since only 41,425 taxable returns were voluntarily filed by payor corporations, this represents a 5 percent increase 

in the number of taxable returns. 

During the fiscal year 1,203 claims were allowed in the amount of 

$128,030 and 447 claims were rejected in the amount of $163,848. 

Publication of income and related statistics.—The major research 

projects and statistical compilations prepared during the year were 

informative data designed to provide basic information in connection 

with problems of taxation and studies of economic conditions. Tables 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 11 

were compiled from individual and corporation income-tax returns 

by geographical areas and economic classifications showing sources 

of income and deductions and certain types of tax-exempt income, 

also assets and liabilities of corporations by industrial divisions and by 

size of total assets classes. 

Analytical compilations presenting the economic significance of the 

estate-tax and gift-tax returns as a phase of the Federal tax structure 

were prepared showing the principal forms of property left by decedents which were reported for taxation on the Federal estate-tax 

returns and the principal forms of property reported by donors on 

gift-tax returns. 

These data were made available in "Statistics of Income for 1932," 

compiled from returns filed in 1933, and, for income tax returns only, 

in the preliminary report "Statistics of Income for 1933," compiled 

from returns filed to August 31, 1934. 

Numerous compilations of the basic data provided by the returns 

were prepared for the confidential use of several departments of the 

Government, the Joint Committee on Internal Revenue Taxation, 

and many of the recently created recovery administrations. Tabulations were also prepared for State governments and quasi-public 

organizations. 

MISCELLANEOUS TAX UNIT 

The Miscellaneous Tax Unit is concerned with the administration 

of all taxes other than the income and excess-profits taxes and the 

taxes applicable to alcoholic beverages. The organization consists 

of six divisions, the titles of which are indicative of the general type 

of taxes administered in the respective divisions. Although certain 

taxes, such as the tobacco, occupational, stamp, excise, and estate 

taxes, have been a part of the Federal tax structure for many years, 

other taxes, such as the processing and related taxes imposed under 

the Agricultural Adjustment Act, the tax on transfers of interests in 

silver bullion, taxes on the refining and production of crude petroleum, 

certain new excise taxes, and a more involved capital stock tax, have 

been the result of recent legislation and have increased greatly the 

volume of work in the Miscellaneous Tax Unit. 

The number of miscellaneous tax returns filed during the year 

amounted to 2,148,218, and 141,021 claims for the refund or abatement of taxes were filed. Conferences held with taxpayers or their 

representatives numbered 6,764, and 210,800 letters and 151,522 form 

letters were dispatched. 

Estate Tax Division 

The Estate Tax Division is concerned with the administration of 

the estate and gift taxes imposed under the provisions of the various 

revenue acts. 

Collections of estate tax for the year amounted to $140,440,682, 

an increase $36,455,394 over the collections for the preceding year, 

and the number of taxable returns increased approximately 2 percent. 

Gift-tax collections amounted to $71,671,277, and exceeded collections for the previous year by $62,518,201. The increase in the yield 

from the gift tax resulted from taxable transfers of property valued 

at $505,844,720, as compared with the transfers of property valued at 

$101,792,574 made during the previous year. In addition to the 

24273-35-2 
12 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

estate and gift taxes actually collected, deficiencies in the amount of 

$21,742,842 were asserted in 242 cases and collection withheld pending 

. a review of appeals filed with the United States Board of Tax Appeals. 

Examination of returns.-All returns of estate tax filed for resident 

decedents are referred to a field force of revenue agents for appropriate investigation and report. Estate-tax returns filed for nonresident decedents and gift-tax returns are investigated in the field 

at the direction of the Miscellaneous Tax Unit in Washington. 

During the year there were reports of investigation received in 

Washington in 10,951 estate-tax cases, as compared with 8,928 for 

the preceding year, and 1,923 gift-tax cases, as compared with 1,440 

for the preceding year. The increase is attributable in part to the 

addition of 11 agents to the field force and in part to an impro vement 

in the field procedure. There were 13,133 estate-tax returns received 

in the Bureau during the year, as compared with 11,210 for the prior 

year, an increase of about 17 percent. A total of 11,410 gift-tax 

returns were filed, which was more than three times the number of 

returns for the prior year. 

As a result of the audit of estate-tax returns by the Bureau at 

Washington, deficiencies in tax amounting to $19,209,109 were 

assessed in 55.4 percent of the estate-tax cases closed, as compared 

with $13,185,550, representing the deficiencies in tax assessed in 52.5 

percent of the cases closed in the prior year. Deficiencies in gift tax 

were assessed in the amount of $345,384 in 2.4 percent of the cases 

closed, as compared with $138,098 representing deficiencies in 2.3 

percent of the cases closed for the previous year. Protests were filed 

against the deficiencies proposed in 1,374 estate-tax cases and 107 

gift-tax cases. 

The table which follows summarizes the results of the examination 

and audit of the estate-tax and gift-tax returns: 

Estate tax Gift tax 

1934 1935 1934 1935 

Returns in field: 

On hand at beginning of year 1, 967 3, 449 1, 068 673 

Received for investigation 10, 410 11, 137 1, 045 2, 152 

Total to be disposed of 12, 377 14, 586 2, 113 2, 825 

Major reports submitted by field force 8, 928 10, 951 1, 440 1, 923 

On hand at end of year 3, 449 3, 635 673 902 

Returns in Bureau: 

On hand at beginning of year 4, 587 6, 488 1, 706 3, 291 

Received 11, 210 13, 133 3, 619 11, 410 

Reopened 887 177 18 

Total to be disposed of 16, 664 19, 798 5, 325 14, 719 

Disposed of 10, 176 10, 105 2, 034 . 11, 789 

On hand at end of year 6, 488 9, 893 3, 291 2, 930 

Protest letters of taxpayers as a result of tax determined by audit: 

On hand at beginning of year 98 236 16 

Received 864 1, 374 25 107 

Total to be disposed of 962 1, 610 25 123 

Disposed of 726 1,124 9 41 

On hand at end of year 236 486 16 82 

Final agreements (sec. 606 of the Revenue Act of 1928): 

On hand at beginning of year 288 8 

Cases received for agreements 132 1 

Total to be disposed of 420 4 

Disposed of 417 4 

On hand at end of year 3 

Cases adjudicated by the Board of Tax Appeals 243 147 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 

Claims.-The amount of estate and gift taxes allowed in refund, 

with the interest applicable thereto, totaled $1,632,132. Tax in the 

amount of $265,347, including interest of $71,538, was refunded as a 

result of judgment claims filed. in 20 cases. 

The following table shows the estate and gift tax claims for refund 

and abatement on hand at the beginning of the year and the claims 

received and disposed of during the year: 

Estate-tax claims Gift-tax claims 

Refund Abatement Refund Abatement 

Number Amount Number Amount Number Amount Number 

2 

Amount 

Claims filed: 

On hand July 1,1934_ 

Received 

Reopened 

Total to be disposed of 

Allowed 

Rejected 

Total disposed of_.. 

On hand June 30,1935 

No claims filed, overassessments allowed 

Interest allowed 

Total amount allowed, including interest 

156 

589 

13 

$3, 

1, 

181, 

381, 

57, 

507.54 

018. 14 

524.33 

5 

213 8, 

$1, 

000, 

973.28 

878.29 

9 

29 

$7, 724.61 

3, 573, 565.47 $6,639.15 

758 4, 620, 050.01 218 8, 002, 851.57 38 3, 581, 290.08 2 6,639.15 

476 

93 

1, 

1, 

013, 

597, 

266.43 

021.98 

209 

2 

7, 992, 

1, 

257.40 

173. 56 

17 

2 

4,141.64 

11, 129. 23 

2 6,639.15 

569 2, 610, 288. 41 211 7, 993, 430.96 19 15, 270.87 2 6,639.15 

189 

413 

2, 009, 

365, 

222, 

761.60 

240.16 

390.25 

7 

185 10, 

9, 

296, 

420.61 

340.96 

19 

90 

3, 566, 019.21 

25, 858. 46 

1, 235.08 

11 46, 393.90 

889 1, 600, 896. 84 394 18, 288, 598.38 107 31,235.18 13 53, 033.05 

In addition to the above, taxes of $169,074.98 were abated as uncollectible in 27 estate-tax cases. Gift taxes of $3,836.29 were abated 

as uncollectible in 2 gift-tax cases. 

Tobacco Division 

The Tobacco Division is responsible for the administration and 

enforcement of the laws imposing taxes upon and regulating the 

manufacture, sale, and exportation of tobacco, snuff, cigars and 

cigarettes, and cigarette papers and tubes. This Division is not 

concerned with the taxes imposed on the processing of tobacco under 

the provisions of the Agricultural Adjustment Act, as amended, or on 

the sale of leaf tobacco under the Tobacco Act of June 28, 1934. 

Collections of tobacco taxes for the year amounted to $459,178,625. 

This amount represents the largest yearly collection from this source 

since the first internal revenue taxes in 1862. The collections show 

an increase of $34,009,728, or approximately 8 percent, over the collections for the previous year, and were $8,839,565 more than the 

previous high collections in 1930. The effect of the depression 

became apparent in the tobacco industry during the year 1931, when 

decrease in the collections was noted for the first time since 1921. 
14 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

A detailed analysis and comparison of the tobacco taxes collected 

during the fiscal years 1934 and 1935 follows: 

Tobacco taxes collected during the fiscal years 1934 and 1935 

Source 1934 1935 

Increase (+) or decrease (—) 

Amount Percent 

Cigars (large): 

Class A $8, 101, 364.10 $8, 485, 474.10 +$384, 110. 00 +4.74 Class B___. 

Class C 117, 781.47 

2, 888, 281.55 

200, 030.28 

2, 546, 256.63 

+82, 248.81 

—342, 024.92 

+69.83 

—11.84 Class D 459, 415.87 406, 023. 39 —53, 392.48 —11.62 Class E 66, 453.27 55, 074.74 —11, 378.53 —17. 12 

Total 11, 633, 296.26 11, 692, 859.14 +59, 562.88 +. 51 

Cigars (small) 173, 018. 13 143, 738.75 —29, 279.38 —16.92 Cigarettes (large) 637, 496.55 17, 317.56 —620, 178. 99 —97.28 Cigarettes (small) 349, 661, 945.45 385, 459, 570.66 +35, 797, 625.21 +10.24 

Tobacco, manufactured 

Snuff 55, 298, 629.34 

6, 788, 191. 13 

54,372, 414.27 

6, 511, 662. 53 

—926, 215.07 

—276, 528.60 

—L 67 

—4.07 

Total 62, 086, 820.47 60, 884, 076.80 —1, 202, 743.67 — L 94 

,eaf tobacco sold 

Mgarette papers 3, 266.00 4, 994.39 +1, 728. 39 +52.92' 

Bgarette tubes 957, 694.58 

15, 359.60 

963, 758. 16 

12, 310.00 

+6, 063.58 

—3, 049.60 

+. 63 

—19.86 

Grand total 425, 168, 897.04 459, 178, 625. 46 +34, 009, 728.42 +8. 00- 

The tax on small cigarettes amounted to $385,459,571, which represents an increase of $35,797,625, or 10.2 percent, over the previous 

year, and also represents 84 percent of the total tobacco taxes collected 

during the year. 

Taxes were collected on cigarette papers and tubes during the year 

as follows: 11,693,440 packages of cigarette papers of domestic origin, 

59,448,000 packages of cigarette papers imported, 24,827,000 tubes of 

domestic origin and 36,613,000 tubes imported. The total collections 

of taxes on cigarette papers and tubes amounted to $976,068, which 

represents an increase of $3,014 over the collections from this source 

during the preceding year. Packages of cigarette papers containing 

not more than 25 papers each are not subject to the tax, and during 

the year there were removed from the place of manufacture 2,684,926,-

917 such packages, and 2,482,499 packages were imported; 26,170,- 

100 cigarette tubes were removed from the place of manufacture and 

were exempt from tax by reason of use by cigarette manufacturers. 

During the year, 1,043 permits were issued for the withdrawal of 

tobacco products tax-free for use of the United States. These permits covered 21,399,000 cigarettes and 266,576 pounds of manufac 

tured tobacco. 

An analysis of claims for the refund and abatement of tobacco taxes, 

for the redemption of tobacco stamps, and for drawback, is shown in 

the table which follows: 

Refund Redemption Abatement Uncollectible Drawback 

Num- ber Amount Num- ber Amount Num- 

. Amount Number Amount Num-

._ Der Amount 

On hand July 1, 

1934 

Received 

Allowed 

Rejected 

On hand June 30, 

1935 

CO 1.- CO CO 1 rA 

$117. 05 

51.59 

36.23 

29. 23 

isl

r° 81 1 .4.4 

$30, 444. 39 

, 151, 650.25 

1,120, 582.69 

556. 27 

60, 955.68 

19 

119 

109 

11 

18 

$63, 173. 02 

55,793.26 

93, 987.09 

1, 310.87 

23, 668.32 

1 m

g a- 1 

21, 331.29 

21, 101. 96 

295. 76 

$93.43 

27.00 

50 

50 

$21, 420.96 

21, 418. 00 

2.96 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

The sum of $1,120,583, representing claims allowed for redemption 

of stamps, includes the following: Stamps which were rendered useless, $877,937; stamps for which the owner alleged he had no further 

use, $6,111; and the value of stamps affixed to packages of tobacco 

products withdrawn from the market by the manufacturer or importer, 

$236,535. 

During the year, manufacturers of tobacco products withdrew from 

their factories without the payment of tax, in accordance with section 

317 of the Tariff Act of 1930, 199,923,740 small cigarettes, 1,000 large 

cigarettes, 2,500 large cigars, and 996 pounds of tobacco and snuff, 

which were delivered direct to vessels for use as sea stores beyond the 

jurisdiction of the internal-revenue laws of the United States. Withdrawals for this purpose in the preceding year amounted to 166,879,380 

small cigarettes and 233 pounds of tobacco and snuff. The tax-free 

withdrawals of small cigarettes and tobacco and snuff for delivery to 

bonded tobacco sea stores warehouses amounted to 410,526,700 small 

cigarettes and 28,828 pounds of tobacco and snuff, as compared with 

360,129,180 small cigarettes and 23,224 pounds of tobacco and snuff 

during the previous year. Withdrawals from bonded tobacco sea 

stores warehouses for delivery to vessels amounted to 399,892,600 

small cigarettes and 29,366 pounds of tobacco and snuff, as compared 

with 359,331,360 small cigarettes and 22,039 pounds of tobacco and 

snuff during the preceding year. There are 21 such warehouses now 

in operation. 

Silver Tax Division 

The Silver Tax Division was organized in July 1934 for the purpose 

of administering the tax imposed under the Silver Purchase Act of 

1934, approved June 19, 1934. This act provides for the imposition 

of a tax equal to 50 percent of the net profit realized on the transfer 

of an interest in silver bullion. The tax is payable by stamp, and is 

generally subject to the same provisions of law as are applicable to 

stamp taxes imposed under Title VIII, Schedule A, of the Revenue 

Act of 1926. An exemption is provided in the case of transfers by 

the United States Government, of transfers by deposit or delivery at 

a United States mint in connection with the coinage of silver, and of 

transfers by persons regularly engaged in the business of furnishing 

silver for industrial, professional, or artistic uses. In general, the tax 

attaches to all transfers of interests in silver, not specifically exempted, 

which are made by banks, brokers, manufacturers, miners, producers, 

refiners, dealers, and individuals. 

Collections of silver tax for the year amounted to $1,149,390, and 

adjustments by way of refunds and redemptions to $4,770. At the 

close of the year there were pending before the Silver Tax Division 

76 claims for the refund or abatement of silver taxes or for the redemption of silver-tax stamps, and 266 claims of this character had been 

adjusted by the allowance of 216 claims and the rejection of 50 claims. 

The duties of the Division included the preparation of Treasury 

decisions modifying the existing regulations relating to the silver tax, 

and the preparation of various rulings with respect to that tax. As 

a part of the routine work, investigations were conducted in connection with the books and records of 59 brokers engaged in negotiating 

transfers of interests in silver bullion. 
•••••••• 

17 

~I' 16 REPORT OF COMMISSIOKER OF !NTEJL"-;'AL REV'ENUE 

Sales Tax DitMior~

Among the taxes administered in the Sales Tax Division are thO' lli

manufacturers' exciso taxes, the documentary stamp taxes, the occu~

patjona] special taxes, and tbe taxos applicable to electrical energy, 

admissions and dues, wlogrl1ph, telephone, cable and radio messagos, 

cheeks, safe-deposit boxes, narcotics, pjstols and reyolyers, and the 

transportation of oil by pipe line. During the current year the· 

Division assumod tbe administration ol the additional taxes imposed 

by recont le~jBlation upon the processing of coconut aud other ve~etable oils, the production and refining of crude petroleum and tne· 

transfer of machine guns, The yield from the taxes adUlinistered by 

the Sales Tax Division amounted to $491,477,139, a dccrease in eollections from the previous year of $61,636,702. Among the reasons for 

tho docroase in the collections are reductiou in the rate of tax applicable' 

to gaSOline from n' to 1 cont a gallon, the repeal of the tax on chccksas of January 1, 1935, and elimination of the tax on articles made of fur 

selling for less than$75 and on articles of jow.elrysellingfor less than$25. . Certain of the manufacturel'6' excise taxes and othcr ta.:'i:es imposed 

under the Reyenue Act of 1932, which would have terminated on 

June 30 or July 31, 1935 were continued in effect until June 30, or 

July 31, 1937, by Public Itesolution No, 36, Seventb·fourth Congress" 

approved June 28, 1935. . A comparison of tho various taxes collected under the direetion of" 

the Sales Tax Division during the fiscal years 1934 and 1935 is shown' 

in the following table: 

". InC1e1lSO (+J or' Source "" deerll8m (-)
 

DOCllmentel"f ,tomp!:
 Bond. or Indobtedness, ""pltel stook Iisu.,., ete...__ $16, 2W, iM\4.'0 $17, 934, 770. lIB +SI. 075, 472 2Z
 Capital dook slllos or trans1et1'L •••••_.... ••• •••••• 38, ()6,\, m. 47 lfi, 747, 3<12, fiO -22, 318, roll. 88,
 Sales of produce (I"lurv dcli~~ry)••••••••• _. _._•••_ 7, &47, i.c:J. OS 3, gW, M4. 00 -3, M~7. IWW. {18
 

Playing ClU'ds ••• . • _. _••••••••_••••••••• • 4,406, MI. Ii/; 4, 3M, '2QII. 40 5.5, os:I. 2S
 

TotaL mm..n ..................
 ~&70.4lI1.99 4l,llSJ.'0S2.117 2t,M&.i40.OZ,

OI"o:llIar~s: Colored _••••••.••••••• "'••••• _••• , ••••• _••..•:... H, 871. fiO &4. 600. 77 +30, 1m. zr
 UnwloJl.d.•.••••••_. ._. " •• __ •• _••• __ ••...••.. _ 603, 3l1a. 20 bWi, 121. 82 +29(, 723. fi7
 Special l.n:I'IS •••••••••• _•••••••_.... •••• •• •••• 8Z7, OW. fi7 l, 006, &3. 01 +238, 003. &4.
 

TOUlL _ __ 1,470,2:lo.S2 2,!»Il,~i6.~O +672,746.]8 

Aduh:~l\\ted butter _ nn.. 1.402.47 S,OU2M +2,~30,Oll"

Reoovated butter••••••• •••• •••• ••• •••• o. Ow. 00 4, Q2& 3-l -t, 761. 8Q 

Mlxed:tlol.U" .•..•••••_••: •• _••.•••.•••.•••.••• o •••• _... a.830.00 4,625.03 ~lIJl'.4a

FIlIOO'eheese.•••••••••• __ • ._ ..••••_•• __ ••••••••••• I.W 1,000.68 +1.00I.Qg· 

Totnl•• _••••••• __ •••••••••••••••••••••• 0_._ 14,llOol-..:.lI U,4fiQ.40 liH.lg. 

M8.IlI118.ctUler>l' utlse t&Iffi (tltl8 IV. Iavenu8 .Act IIr 1032) •••• _••••• , _••••••••••••• _.•. . _ U6, sro. 6.\0, (// :lOO, 2M, ~I. fi~ -41, liIIS, WI. 48 Trnnsportat.ion af all by plpellnll--_...... •••••.•• •••. .•• 10, 3N, a6\1. /j\j /I, 470, Toll, 41 -S9Il, MS. 12­ ElectrIcal enaril'.••••..• ••••••••••••••••• _. n... 3:.1, 1M, 4(//. 26 32, fi17. u.6. SO -fili7, Ifill. QO Tel~graph, Iel.pbone,eeble, and rndlomMSflgl\ll, ate.... 18,004, OSfi, 26 18,411, Vl:I. 22 +311, 2lI0, oa Leased w1res ete, (telCil1\ph and telephono)•.•••... ".. 1, 11\6, 114. 69 1, ~l\I, 60!1 88 +173, BW. 29 Bs!sd.pooll boxas••••••.•• _•.••••••_•••••••••••• 2,71&.850.07 2,aI7,~I9.S0 -3\18, ZH. 87 Cbecks .•••••••••••••_._. _. _•..••.•.••••_••••••_... ' 41, 3Ila, lila. 66 'lS, tWa. IllS. 70 16, i'3B, 9MI. IlO 

TotllJ••..•••••••.••••_•••••••••••.•••• ._ -t~ 714, 185.!O 39ll, 010, '2'JI, -to &i, WI, IleJ, &10 

Adm.isslobS_ .........mn ...... m.n..........
 U.~~~14.42 lfi,a7\l,8~'1.ltl +1G5,a.2.H
 Dues /llld Illltluunn foes •••..••••.••.•••••••••••••_•• _. 6, IlS6. 160.46 6, Thf, 491. IIV 001, llSfi. H 

TotaL nn n ..__ n_."O ;;p.b9II,66f.8S 2I,l63,81/2.1~ +5M,3Z7.Z7

Plstolssndrovoh·8rl1. ••••••••••••_••• __ 62,IIt>O,41 6O,:!37.1l3 +7,Z57.42 

Narcotl""_••.....•.••• •.•••..•••.••..•. __ • 4~~.~70.18 680,0\300 +86,342.82 

Delinquent Ul\(!c' rOIlCHleclluws_ ••••••••••••••••••••• _ \SI, lU3. 62 383, sr". ~~ +202, 074. 62" 

Tn'uL ..•..••••.••_._. ••••••••.••..••••••• 72O,4H.~1 1. O"..-l,71U. Oi +2\15,274.80 

Oooonni. Ole" oll:lIl.OOO!Sed_n __ un n. u.n _ 2-1, 4~7,lIIll. Z5 +24.4.7. WI. U Crude ~troleum lor<>OC:Saed, retlned, ete••..• __ • _ _ ••••••••.•••_. •••. I, 7$, 78g. 07 +1. nil, rw. G7 N8Uo"aJ F1reanD-S Act __ ._ •••••••••••• 0 __ •••• _.............. 8,.016..93 +8,OI6..iJ 

Total--•. -- - - ..--..- - _ _ ~22-I,~Z5 +26,22.a,*:l:I f Grand totnl n o u ..nm.. 1&03, 113,8-U.09 4gl, 477, IkS:M 61.aM. 7lJ:1.:!iJ

I E~clwlve IIllbO plla1"L~1< w, whlcb .... Included lu ttle 1.O.bl8 en p. 20 In LbI> annnsl repert lar LbI> ll5caI ~._ .odod June 80, I~. ' 

REPORT OF COMMlSSIOlo.'ER OF INTERNAL REVENUE 

Manufacturers' il!zcise ta.-res,-During the year the Bureau complcted 

its detormination of the rates or fair charges to bo used by pipe-line 

carrier" all over the United States for the purpose of computing thc 

correct tax due on the transportation of crude petroleum, and liquid 

products thereof, by pipe line, These determinations cnabled the 

Bureau to close all outsta.nding cases, resulted in the assessment and 

colloction of 0. large amount 01 additionul tax, and established tIle basis 

by which taxpsyers will be guidcd in reporting and paying tho tax 

on future transactions, In cooperation with the United States 

Bureau of Standards u.nd represBtlt!1tivcs of the petroleum industry, 

the Bureau ndopted as part of its regulations a uniform aud acc~ptable

deftnition of what is commonly or commercinlly known as "gnsoline/' 

which enables taxp£l.yers to determine the taxability of their prodnct 

prior to sale or use. 

Investigations conducted by n special field forcc operating under -the 

supervision of the Miscellaneous Tax Unit have produced u:..collont 

results in connection with the tuxes on lubricating oil and gasolinc, 

as well ns in c-ouuoction with the ta..-..es on automobiles, tires and tubes, 

furs, jewelry, mechanical refrigerators, radios, and various other 

nrLicles, During the year, this field foree reported .for !1Ssessment a 

totl\l of $6,127,089 in delinquent or additipnnl manufacturers' and 

miscellu.neous excise taxes, penalties, and interest. . A revision of H.egulations 44, r~)£l.ting to .tho taxes on gasoline, 

lubricating oil, etc" was issucd to gi\'e effect to amendments mado to 

certain sections of the Revenue Act of 1932. 

Documentary stamp taxes.-Many questions concerning new and 

difficult problems arosc during the year in connection with tho documentary stamp taxes. The largc nmnber of reorganizaNons of banks 

and other cOl'pomwons involving issnes and U'ansfe:r-a of st.ocks and 

bOlids a.nd conveynnccs of rea.lty, the recent amendments to the bankruptcy laws and other st-ntutes conrerning reorgnnizations, and various 

proceedings in liquidation and foreclosure, produced an increllSe in 

tbe volume of correspondence and the neressity [or many rulings 

relative t.o documentar:y stamp taxes. Inasmuch e.g the acwviwes of 

several Federal agencies affect stocks, bonds, and decds of eonveyanco, fl'cqucnt contact with such ngencies has bcen necessn.ry during 

the past yelU" in connecwon v.ith the documentary stamp Lax, Informntion furnished by the SecuriLies and Exchu.ngo Comnussion relawve 

to the issuance nnd sule of securities has been of consideruble assisto.nce 

in the llSSertion of stamp-ta,x liabiliLies incurrCld in conneetion with 

such transactions. 

As a result of the activities of the augmcnted fLOld lorce of revenne 

agents and dcputy collectors assigned La docnmentary stamp tax 

investigations, ulal'ge amount of stamp taxes has been assessed, which 

through ignorance, oversight, or neglect On the part of the taxpayers involved hall not, been paid. 

Playing cards.-There were 74 manufacturers, repackem, or importers of playing cards registered during tbe year, and their product 

amounted to 47,880,952 packs of cnrds, as compared with 4(3,419,114 

packs during the :preceding year. A speciul dfort has been madc, 

through investigntlOll, to suppress the increllSin~ volume of sales of 

pla.ring cards by street peddlers in the larger Cities of tho country 

without having the lO..cent revenue stamp attached to each pnck of 

cards, us required by law. 
18 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Oleomargarine; adulterated, processed, or renovated butter.—There was 

a marked increase in the production of oleomargarine during the year. 

Extensive violations of the Oleomargarine Act were uncovered, and 

it was found that the violators have effected a wide distribution of 

their product, operating to the detriment of the legitimate industry. 

Asa result of the investigations, assessments of oleomargarine taxes 

and penalties were made and a number of convictions for violations 

of the law obtained in the courts. 

The regulations relating to the tax on oleomargarine and adulterated, processed, or renovated butter are in the course of revision, the 

last revision having been made in 1925. 

There were produced during the fiscal year 2,904,971 pounds of 

colored and 350,915,555 pounds of uncolored oleomargarine, as compared with 2,689,095 pounds of colored and 240,497,599 pounds of 

uncolored oleomargarine produced in the preceding year, reflecting 

an increase of 8 percent in colored oleomargarine and 45 percent in 

uncolored oleomargarine. At the close of the year there were 43 

manufacturers of oleomargarine engaged in business and during the 

year 13,261 returns were filed by manufacturers and wholesale dealers 

in oleomargarine. There were six manufacturers of processed or renovated butter in business, who produced a total of 1,844,561 pounds of 

processed or renovated butter, as compared with the production of 

1,219,166 pounds in the prior year. The withdrawals of oleomargarine tax-free for export amounted to 1,408,827 pounds, as compared 

with withdrawals for such purpose during the preceding year of 

1,594,168 pounds. The tax-free withdrawals of colored oleomargarine 

for the use of the United States amounted to 680,921 pounds during 

the current year, as compared with withdrawals of 631,665 pounds 

for this purpose during the previous year. 

Mixed flour.—There were 25 makers, packers, or repackers of 

mixed flour engaged in the business during the year, who made, packed, 

or repacked a total of 16,358,536 pounds of mixed flour, an increase of 

1,898,885 pounds over the preceding year. 

Firearms.—The National Firearms Act, which became effective 

July 26, 1934, required the registration of all firearms as defined by the 

act on or before September 24, 1934, and a report of all transfers of 

such firearms made on or after the effective date of the act. During 

the year 25,261 machine guns and other firearms subject to the provisions of the act were registered with the Bureau and transfers of 

4,686 firearms recorded. In the first case to be tried under the 

National Firearms Act, the act was held constitutional in a decision 

rendered by the United States District Court for the Southern 

District of Florida, under date of June 4, 1935 (United States v. 

Joseph H. Adams et al.). Collections of taxes under the National 

Firearms Act (including the special taxes) amounted to $8,015. 

Narcotics.—The collection of taxes on narcotics (including the 

special taxes) amounted to $580,613, representing an increase over 

the previous year of $85,343. The situation with respect to the 

registration of schools, colleges, and universities, and the liabilities 

for tax under the Harrison Narcotic Law, as amended, was clarified 

by appropriate office ruling. 

Offers in compromise.—There were on hand at the close of the year 

ended June 30, 1934, 4,865 offers in compromise, aggregating $465,171, 

submitted in connection with various miscellaneous taxes. Nine 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 19 

thousand four hundred and eighty-nine offers, aggregating $474,818, 

were received during the current fiscal year; 6,990 offers, in the amount 

of $115,890, were accepted; 1,518 offers, amounting to $182,870, 

were rejected; and 9 offers, amounting to $445, were withdrawn. At 

the close of the year there were on hand 5,837 offers, amounting to 

$640,783. 

Assessments.—Prior to the beginning of the current fiscal year the 

assessment procedure was revised in order to facilitate the audit of 

the miscellaneous tax lists and to make available for immediate 

collection the taxes due on certain returns which were filed without 

remittances. Likewise, necessary changes in procedure with respect 

to the assertion of penalties for the delinquent filing of tax returns 

were put into effect. A more equitable method of computing the 

interest due under the several revenue acts was also established during 

the year. 

A total of 1,131,858 items, representing $737,974,518, was approved 

on 2,410 miscellaneous assessment lists, which included original and 

additional assessments of all miscellaneous internal-revenue taxes 

except silver tax and the processing or related taxes. The additional 

assessments, as a result of office audit and field investigations, represented a total of $29,847,939. The interest assessed on the miscellaneous tax lists amounted to $4,174,608. 1 

Claims.—Claims for refund and abatement of taxes and for the 

redemption of stamps received and adjusted in the Sales Tax Division 

during the year are shown in the following table: 

Claims 

Refund ' Abatement Redemption Uncollectible 

Number Amount Number Amount Number Amount Number Amount 

Sales taxes: 

On hand July 1, 1934 1, 733 $2, 582, 128. 28 1, 893 $3, 474, 904.11 210 $20, 966.72 

Received 2, 838 3, 000, 034.29 2,756 5, 631, 947.67 3, 006 617, 729.08 

Reopened 65 74, 429.90 70 26, 512.33 2 1, 008.28 

Allowed 1, 344 601, 706.19 2, 345 1, 217, 688.15 2, 919 560, 955.57 

Rejected 

On hand June 30, 1935 2, 

930 

362 

1, 

3, 

449, 

605, 

434.28 

452.00 

663 

1, 711 

765, 

7, 150, 

319.27 

358.69 

31 

268 

1, 

77, 

714.85 

033.66 

Miscellaneous stamp: 

On hand July 1, 1934 74 248, 099.86 93 1, 071, 397.99 1, 543 $154, 202.82 16 13, 812.38 

Received 256 182, 773.74 264 1, 036, 680.54 3, 963 376, 797.31 168 113, 032.99 

Reopened 7 145, 572.40 39 13, 258.57 

Allowed 150 155, 849. 34 184 641, 816.53 4, 377 193, 012.64 138 106, 477.68 

Rejected 

On hand June 30, 1935... 

150 

37 

390, 

30, 

428.90 

167. 76 

44 

129 

276, 

1,189, 

864.40 

397.60 

493 

675 

210, 

140, 

536.38 

709.68 

2 

44 20, 

28.70 

338.99 

Narcotics: 

On hand July 1, 1934 7 186. 35 6 165. 55 10 19.99 32 807.66 

Received 123 199.30 50 241.72 76 262.81 30 353.71 

Reopened 

Allowed 90 150.30 42 314.02 64 209.65 . 47 920.12 

Rejected 3 185.00 2 28.00 5 33.99 11 231.42 

On hand June 30, 1935... 37 50.35 12 65. 25 17 39.16 4 9.82 

Total claims: 

On hand July 1, 1934 1, 814 2 830, 414.49 1, 992 4, 546, 467.65 1, 553 154, 222. 81 258 35, 586.75 

Received 3, 217 3, 183, 007.33 3, 070 6, 668, 869.93 4, 039 377, 060.12 3,204 731, 115. 78 

Reopened 72 220, 002.30 70 26, 512.33 39 13, 258.57 2 1, 008.28 

Allowed 1, 584 757, 705.83 2, 571 1, 859, 816.70 4, 441 193, 222.29 3,104 668, 353.37 

Rejected 

On hand June 30, 1935.... 

1,

2,

083 

436 

1, 

3,

840, 

635, 

048.18 

670.11 

709 

1, 852 

1, 042, 

8, 339, 

211. 67 

821. 54 

498 

892 

210, 

140, 

570.37 

748.84 

44 

316 

1, 

97, 

974.97 

382.47 

Credits.—There were on hand at the beginning of the fiscal year 

8,269 credit cases, involving $3,139,846. During the year, 11,763 

cases, involving $4,990,122, were received, and 15,519 cases, involving 

$6,259,599, were disposed of, leaving on hand at the end of the year 

4,513 sales-tax credit cases, representing $1,870,370. 

1 As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules, 

claims and certificates of overassessment, and passes on offers in compromise for the Estate Tax Division, 

the Tobacco Division, and the Capital Stock Tax Division. 
20 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Capital Stock Tax Division 

The Capital Stock Tax Division was created on January 1, 1935, 

succeeding the Capital Stock Tax Section of the Sales Tax Division. 

The Division was organized following the enactment of section 701 

of the Revenue Act of 1934, which made the administration of the 

capital-stock tax a permanent and major function of the Bureau. 

In addition to the administration of the capital stock tax imposed 

by the Revenue Act of 1934, the Division is also concerned with the 

tax imposed by section 215 of the National Industrial Recovery 

Act and with claims for refund of capital stock taxes, penalties, and 

interest paid under the 1924 Revenue Act and prior revenue acts. 

Collections of capital stock tax during the fiscal year 1935 amounted 

to $91,508,121, an increase of $11,339,777, or approximately 14 percent, over the collections for the preceding year. 

During the year returns were received as follows: 382,394 taxable 

and 129,099 nontaxable domestic returns, 311 taxable and 169 nontaxable foreign returns, a total of 511,973 returns, as comnared with 

486,897 for the previous year. As a result of the audit of the returns, 

5,673 assessments, involving a total of $894,807, were made. 

At the beginning of the year 350,022 returns remained on hand 

awaiting audit, which, with the 511,973 returns received during the 

year, made a total of 861,995 to be accounted for. As the result of 

intensive work in connection with the audit and disposition of the 

cases, 738,163 were examined and closed during the 12-month period. 

The remaining cases will be closed as promptly as possible in order to 

permit the disposition of the 1935 returns when they become available 

for audit. 

A summary of claims relating to capital stock taxes received and 

adjusted during the year is shown in the following table: 

Claims 

Refund Abatement Uncollectible Total 

Number Amount Number Amount Number Amount Numher Amount 

On hand July 1, 1934____ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30,1935_ 

911 

1,895 

99 

2,015 

472 

418 

$98, 490.07 

164, 954.34 

48, 556.45 

192, 113. 05 

62, 089.06 

57, 798.75 

518 

1, 248 

12 

1, 250 

140 

388 

$62, 167. 07 

225, 464.39 

881.49 

177, 636.59 

28, 099.47 

82, 576.89 

i.... E CO 1 

.) 

$2, 184. 81 

30, 604.49 

20, 598.79 

531. 46 

11, 659.05 

1, 500 

3,689 

111 

3, 789 

621 

890 

8162, 841.9: 

421, 023.2: 

49, 237. 9, 

 390, 348.4i 

90, 719.91 

152, 034.61 

There were pending in the courts on June 30, 1935, 12 suits for 

recovery of $1,550,853 capital stock tax, and $846,054 interest, paid 

under the Revenue Act of 1924 and prior revenue acts. 

A Treasury decision amending article 63 of Regulations 64 (1934 

edition), outlining the manner of determining the adjusted declared 

value for 1935 and subsequent years, in the case of foreign corporations, was issued. There was also prepared a Treasury decision 

designed to make the treatment of the subject matter of Chapter III 

and articles 71 to 83, inclusive, of Chapter VIII of the regulations 

relating to the capital stock tax conform as nearly as practicable with 

the treatment of the same subject matter in Regulations 86, governing 

the administration of the Federal income tax under the Revenue Act 

of 1934. This Treasury decision also eliminated from articles 84, 89, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 21 

and 95 of Regulations 64 references to certain item numbers which are 

applicable only to the return, form 707, for the taxable year ended 

June 30, 1934. 

The Division has made substantial progress in promulgating rulings 

on the great variety of questions that have been raised in connection 

with the provisions of the statute. Section 701 (f) of the Revenue 

Act of 1934 is not only entirely novel with respect to the administration of the capital stock tax but the adjustments to the original 

declared value required under that provision of the law are quite 

involved. Because of this fact, many problems have been presented 

by corporations and their representatives for rulings with respect to 

the application of the statute to treasury stock transactions, mergers 

consolidations, reorganizations, issuance of debentures by State bank; 

to the Reconstruction Finance Corporation, issuance of preferred 

stock by national banks to the Reconstruction Finance Corporation, 

dissolution of corporations within a fiscal year, and with respect to 

many other difficult questions. 

Processing Tax Division 

The Processing Tax Division is concerned with the administration 

of the processing taxes, compensating taxes, and floor stock taxes 

imposed under the provisions of the Agricultural Adjustment Act, 

as amended, the tax on the ginning of cotton imposed under the 

Bankhead Cotton Act, approved April 21, 1934, and the tax on the 

sale of leaf tobacco imposed under the Kerr Tobacco Act, approved 

June 28, 1934. 

Two new basic agricultural commodities, namely, peanuts and rice, 

were included within the scope of the Agricultural Adjustment Act 

during the year. The processing and compensating taxes were made 

applicable to peanuts, effective October 1, 1934, and to rice, effective 

April 1, 1935. Floor stocks of articles processed from peanuts and 

rice were not taxed. A number of changes affecting the processing 

and related taxes were brought about by the enactment of amendments to the Agricultural Adjustment Act and the promulgation of 

regulations by the Secretary of Agriculture pursuant to the act. 

-Changes were made in the rates and scope of the tax with respect to 

certain classifications of tobacco and also with respect to the taxes 

on the processing of hogs and of sugar beets and sugar cane and the 

products thereof. Refunds were authorized with respect to the tax 

on cotton used in the manufacture of large cotton bags. 

The regulations relating to the collection of compensating taxes 

under the provisions of section 15 (e) of the Agricultural Adjustment 

Act were amended by Treasury Decision 4501, effective December 

29, 1934. The collection of the compensating taxes was facilitated 

by a provision in Treasury Decision 4501 to the effect that such 

collection should be made by collectors of customs. 

By a proclamation of the President made under the authority of 

section 10 (f) of the Agricultural Adjustment Act, as amended, the 

processing and related taxes with respect to sugar were made applicable to the Philippine Islands, effective September 12, 1934, thus 

widening the geographic scope of the act with respect to this single 

commodity. The Bureau established an office in Manila, and regulations and forms have been printed in Spanish for distribution in 

the islands. 
Commodity 1934 1935 

Wheat: 

Processing tax 

Compensating tax 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

Cotton: 

Processing tax 

Compensating tax 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

Tobacco: 

Processing tax 

Compensating tax 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

Field corn: 

Processing tax 

Compensating tax 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

Hogs: 

Processing tax 

Compensating tax 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

$104, 038, 634.96 

20, 774.75 

10, 941, 402. 43 

2, 620, 362.68 

117,621,174.82 

85, 713, 359.52 

1, 086, 773.45 

46, 375, 040.40 

11, 592, 059.27 

144, 767, 232.64 

15, 873, 985.81 

155, 209.07 

1, 814, 629.01 

244, 602.16 

18, 088, 426.05 

3, 413, 305.32 

18, 450.05 

982, 676.73 

81, 761.64 

4,496,193.74 

70, 716, 192. 12 

33, 289.21 

6, 166, 969. 51 

118, 160. 40 

77, 034, 611.24 

$123, 564, 486.59 

27, 744.27 

249, 622. 94 

19, 078.43 

123, 860, 932.23 

93, 253, 443.98 

1, 799, 354.68 

771, 125. 07 

102, 377.98 

95, 926, 301.71 

32,181, 943.21 

236, 479.52 

311, 083.18 

15, 995.53 

32, 725, 501.44 

6, 760, 471.65 

48, 663.08 

38, 843. 65 

1, 651.49 

6, 849, 629.87 

184, 380, 029.76 

186, 691.68 

32, 766. 28 

1, 621.74 

184, 601, 009.46 

22 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Tax on the ginning of cotton.-The collections of tax on the ginning 

of cotton imposed under the Cotton Control Act amounted to $1,110,875 

during the year. This tax was paid by approximately 13,000 ginners 

with respect to cotton for which tax-exemption certificates issued by 

the Secretary of Agriculture were not turned in to the ginners by 

producers of the cotton. The Bureau issued and distributed during 

the year to ginners of cotton approximately 14,000,000 bale tags 

and an equivalent number of certificates of tagging to be used as 

evidence of the payment of the tax or as evidence of exemption from 

the payment of tax. 

Leaf tobacco sales tax.-Taxes amounting to $3,231,375 were collected under the Kerr-Smith Tobacco Control Act on the first bona 

fide sale of certain types of tobacco, the producers of which were not 

entitled to tax-payment warrants issued by the Secretary of Agriculture pursuant to the provisions of the act. This tax was collected 

at 25 percent of the sale price of the tobacco, a rate established by 

proclamation of the Secretary of Agriculture. Effective July 1, 1935, 

this rate will be fixed at 33% percent of the sale price, the maximum 

rate now provided for in the act. Adhesive stamps, styled as tobacco 

sales-tax stamps, are provided by the Bureau to be used as evidence 

of payment of the tax. 

Collections.-An analysis of the collections of processing, compensating, and floor stock taxes and the taxes on the ginning of cotton 

and the sale of leaf tobacco, is shown in the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

Commodity 1934 1935 

Paper and jute: 

Processing tax $5, 251, 648. 11 $2, 855, 500.01 

Compensating tax 916, 342.01 131, 697. 10 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

3, 006, 

69, 

960.26 

880. 40 

222, 

11, 

996.64 

513.52 

9, 244, 830.78 3, 221,707.27 

Sugar cane and sugar beets: 

Processing tax 55, 599, 571.49 

Compensating tax 140, 020.78 3, 809, 586. 71 

Floor tax (wholesale) 

Floor tax (retail) 

Total 

30, 395.59 11, 314, 

370, 

081.05 

731.40 

170, 416.37 71, 093, 970.65 

Peanuts: 

Processing tax 

Compensating tax 

Total 

3, 569, 

2, 

523. 39 

412.62 

3, 571, 936. 01 

Rice: 

Processing tax 1,582.55 

Compensating tax 

Total 

27, 537.42 

29, 119. 97 

Cotton ginning tax 1, 110, 874. 86 

Tobacco sales tax 3, 231, 374.77 

Total 371, 422,885.6! 526, 222,358.24 

Returns.-A summary of the number of processing, compensating, 

and floor stock tax returns under the Agricultural Adjustment Act, 

as amended, and of returns under the cotton ginning act, and the 

tobacco act, filed during the year, is as follows: 

Commodity Processing Compensating 

Floor tax 

(wholesale) 

Floor tax 

(retail) Total 

Number Number Number Number Number 

Wheat 53, 121 4,055 3, 273 3, 914 64, 363 

Cotton 14, 104 31, 174 3, 376 12, 092 60, 746 

Field corn 114, 335 3, 446 1, 066 4, 020 122, 867 

Hogs 182, 945 1, 673 1, 097 4, 484 190, 199 

Tobacco 67, 991 1, 635 65, 920 7, 640 143, 186 

Paper and jute 2, 675 2, 050 2, 299 4, 563 11, 587 

Sugar cane and sugar beets 5, 788 6, 513 60, 493 95, 649 168, 443 

Peanuts 563 169 732 

Rice 134 163 297 

Total 441, 656 50, 878 137, 524 132, 362 762, 420 

Cotton Act 70, 065 

Tobacco Act 3,613 

Claims.-The Agricultural Adjustment Act provides for the refunding or crediting of taxes under certain circumstances other than 

those which obtain where the taxes were erroneously or illegally 

assessed or collected. The greatest volume of claims is filed in 

accordance with the provisions of the act which permit a refund or 

credit of taxes paid with respect to articles delivered to organizations 

for charitable distribution or use, to State or Federal welfare organizations, and for exportation. An analysis of the classes of claims 
24 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

received and disposed of by the Processing Tax Division during theyear is shown in the table which follows: 

Claims Num - 

ber Amount Claims Number Amount 

Export refunds: Uncollectible: On hand July 1, 1934_.. 15, 582 $6, 164, 504.44 On hand July 1, 1934__ 66 $2, 381. 57 Received 54, 325 20, 232, 661. 22 Received 1, 864 183, 464.34 Reopened 1, 230 59, 189. 90 Reopened 1 18.31 Allowed 61, 425 23, 431, 363. 50 Allowed 1, 728 76, 660. 77 Rejected 2, 015 1, 433, 671.82 Rejected 14 5, 635.50 On hand June 30, 1935_ 7,897 1, 591, 320.24 On hand June 30, 1935_ 189 103, 567.96 Charitable and other re- Tobacco Act: funds: On hand July 1, 1934 On hand July 1, 1934_.... 9, 078 2, 851, 528.52 Received 9,140 597, 987.98 Received 41, 071 1 115,040, 666.89 Reopened 

Reopened 276 39, 037. 96 Allowed 50 5, 052.10 Allowed 34, 528 12, 963, 546. 82 Rejected I, 262 165, 504.98 Rejected 5,078 29, 551, 395. 11 On hand June 30, 1935_ 7, 828 427, 430.90 On hand June 30, 1935_ 10,819 75, 416, 289.44 Cotton ginning: 

Credit: On hand July 1, 1934 On hand July 1, 1934 1, 417 I, 083, 949.10 Received 101 64, 246.85 Received 11,448 6, 686, 652.77 Reopened Reopened Allowed Allowed 6,422 2, 273, 233. 09 Rejected 

Rejected 830 813, 301.23 On hand June 30, 1935_ 101 64, 246.85 On hand June 30, 1935_ 5, 613 4, 684, 067. 55 Total claims: 

Abatement: On hand July 1, 1934_ 28, 034 22, 160, 211. 78 On hand July 1, 1934 1, 891 12, 057, 850.15 Received 120, 979 147, 326, 252. 72 Received 3, 030 4, 520, 572.67 Reopened 1, 535 115, 623.03 Reopened 28 17, 376.85 Allowed 107, 455 48, 737, 543.65 Allowed 3, 302 9, 987, 687.37 Rejected 9, 668 34, 464, 518.36 Rejected 469 2, 495, 009.72 On hand June 30, 1935_ 33, 425 86, 400, 025. 52 On hand June 30, 1935.. 1, 178 4, 113, 102. 58 

I This figure includes cla ms approximating $70,461,000, based on the alleged unconstitutionality of the 

Agricultural Adjustment Act and related legislation. 

Assessments.-Assessments of 697,992 items, representing a tax 

liability of $588,218,915, were made on the processing tax lists. 

Included in the amount thus assessed is $4,898,517 representing 5,652 

additional assessments made as a result of an office audit or field 

investigation. Jeopardy assessments were made in 88 cases involving 

266 items totaling $799,645. The interest assessed on the processingtax lists amounted to $582,684. 

Offers in compromise.-Offers in compromise submitted in settlement of liabilities in connection with the processing and related taxes, 

and the disposition of such offers, are shown in the following summary: 

Offers in compromise Number Amount 

On hand July 1, 1934 

Received during the year 

Total to be disposed of 

Accepted 

Rejected 

Withdrawn 

Total disposed of 

On hand June 30, 1935 

671 

391 

$35, 955. 79 

145, 779.01 

1, 062 181, 734.80 

4 

500 

30 

3, 075.00 

86, 269.71 

2, 484.25 

534 91, 828.96 

528 89, 906. 84 

ACCOUNTS AND COLLECTIONS UNIT 

There were filed in collectors' offices during the fiscal year 1935 

8,313,342 tax returns, compared with 9,144,268 for the fiscal year 

1934, a decrease of 830,926. Of the total returns filed in 1935, there 

were 5,295,352 income-tax returns, compared with 4,933,376 filed 

during the previous year, an increase of 361,976. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 25 

After having taken the necessary administrative action, collectors 

of internal revenue during the fiscal year transmitted to the Bureau 

or otherwise disposed of 238,251 claims, as compared with 151,470 

claims in 1934, an increase of 86,781. The number of claims on hand in 

collectors' offices at the end of the fiscal year was 7,481, compared 

with 6,878 at the close of the previous fiscal year. 

A total of 10,432,005,552 revenue stamps, valued at $941,713,682, 

was issued to collectors of internal revenue and the Postmaster 

General, compared with 9,351,968,114 stamps, valued at $833,901,971, 

issued during the fiscal year 1934. Revenue stamps returned by 

collectors of internal revenue and by the Postmaster General, and 

credited in their accounts, amounted to $45,068,828. The returned 

stamps were of various kinds and denominations, including partly 

used books and stamps for which there was no sale. Twelve applications were allowed for restamping packages from which the original 

stamps had been lost, mutilated, or destroyed. 

During the year, 60,268 income-tax returns were investigated and 

4,252,479 information returns were verified. At the close of business 

June 30, 1935, there were outstanding in the 64 collection districts 

for field investigation 6,856 income-tax returns, compared with 

11,560 as of June 30, 1934. The number of information returns on 

hand June 30, 1935, was 1,872,991, compared with 1,702,691 as of 

June 30, 1934. On June 30, 1935, there were 62,132 warrants in the 

hands of the collectors' field forces for collection, compared with 

52,425 as of June 30, 1934. 

An average of 2,205 deputy collectors made a total of 576,120 

revenue-producing investigations, including the serving of warrants 

for distraint, compared with 532,609 such investigations made by 

an average of 1,990 deputy collectors in the preceding fiscal year. A 

total of 118,221 warrants for distraint was served, which resulted in 

the collection of $34,941,480. The total amount collected and reported for assessment by field deputy collectors was $81,001,961, as 

compared with $57,491,799 in the previous fiscal year. The average 

number of investigations made per deputy and the average amount 

of tax collected and reported for assessment were 264 and $36,735, 

respectively, as compared with 264 and $28,896, respectively, for the 

fiscal year 1934. The average salary of these deputy collectors during 

the fiscal year was $1,970, and the average travel expense was $463. 

It will be seen that for every $2,433 invested in the services of a 

deputy collector $36,735 was returned to the Government. The 

total collections and assessments for the fiscal year 1935, namely, 

$81,001,961, represent the largest amount produced by the field 

deputy collectors since 1920, when the present system of keeping 

production records went into effect, and, no doubt, the greatest in 

the history of the Bureau. 

The supervisors of accounts and collections submitted 105 reports 

during the year covering their examinations of the accounts of collectors of internal revenue, compared with 100 reports submitted during 

the fiscal year 1934. Every collector's office was examined at least 

once and all but 24 of the collectors' offices were examined twice during 

the year. Six new collectors and eight acting collectors were installed. 

At the close of the fiscal year 1935, 4,715 employees, including 

collectors, comprised the authorized force on regular internal revenue 

work at an annual basic expense of $9,741,900. At the close of the 
26 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

previous year there were 4,601 employees authorized at an annual 

expense of $9,654,580. The expansion of the force during 1935 was 

due to the increased volume of work in connection with liquor stamp 

sales and miscellaneous taxes in the collectors' offices. 

During the year a total of $211,308 was expended from the internal 

revenue allotment for the employment of temporary personnel, 

compared with $163,475 during the preceding year. The increase 

of $47,833 in expenditures for temporary assistance was due to the 

rush of work incident to the income-tax filing period, emergency 

conditions which arose in connection with special drives for payment 

of delinquent taxes, and various changes in the revenue laws. 

The organization of the processing-tax divisions in collectors' 

offices was further strengthened to facilitate the collection of the 

processing, import compensating, and floor taxes imposed upon various agricultural commodities under the Agricultural Adjustment Act. 

A force of 1,606 permanent and temporary office and field employees 

was authorized to handle this work in the various collection districts, 

and during the year the sum of $2,397,707 was expended for salaries 

of such employees. 

A special section was set up in each collector's office in cottonproducing districts to administer the tax-collection provisions of the 

Bankhead Cotton Control Act. Forces were organized to carry on 

this work and during the ginning season, when the work was at its 

peak, 391 permanent and temporary office and field employees were 

assigned to the several districts. The sum of $378,814 was expended for salaries of employees on the cotton-tax roll. 

In order to carry out effectively the tax provisions of the KerrSmith Tobacco Control Act additional assistance was authorized in 

the several tobacco-producing districts. During the period when 

this work was at its peak 85 temporary office and field employees 

were employed, and the sum of $61,742 was expended for salaries of 

such employees during the year. 

Through the cooperation of the Federal Emergency Relief Administration special projects were inaugurated in certain collection 

districts for the purpose of investigating evasions of manufacturers' 

excise taxes on jewelry, radios, furs, sporting goods, and cosmetics, 

and taxes on admissions, dues, and documentary stamps. The first 

project was started in the thi rd New York collection district on 

N ovember 1, 1934. Similar projects were subsequently inaugurated 

in the first and second New York collection districts, the Chicago, 

Milwaukee, Philadelphia, Pittsburgh, and Buffalo districts, and 

recently projects were authorized in the Los Angeles and San Francisco districts. With approximately 800 workers engaged on these 

projects, $5,021,912 in taxes has been collected or reported for 

assessment. In addition to the workers assigned to these investigations, approximately 330 relief workers were assigned to the district 

supervisors, Alcohol Tax Unit, for the purpose of conducting investigations and making inspections of retail liquor dealers. 

During the period from November 1, 1934, to June 16, 1935, under 

the provisions of Executive Order No. 6166, as amended, the function 

of disbursing was transferred from the offices of 63 collectors of 

internal revenue (except offer in compromise special deposit accounts), 

37 internal-revenue agents in charge and 15 district supervisors 

located within the continental United States to 20 regional offices 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 

of the Division of Disbursement, Treasury Department. This transfer 

of disbursing functions involved considerable modification of procedure. 

The Disbursement Accounting Division administratively examined 

and recorded 1,413 monthly accounts of collectors of internal revenue, 

internal-revenue agents in charge, district supervisors, including the 

Philippine branch of the district of Maryland and the internal revenue 

salary payments made by the collector of customs, San Juan, P. R., 

comprising a total of 107,528 vouchers, in addition to which 3,524 

expense vouchers of employees and 11,836 vouchers covering passenger and freight transportation and miscellaneous expenses were 

audited and passed to the chief disbursing officer, Treasury Department, or General Accounting Office for payment. The monthly pay 

rolls of the Bureau were examined and recorded currently. 

ALCOHOL TAX UNIT 

Collections from the liquor taxes in 1935 amounted to $411,021,772, 

an increase of $152,110,440 over the previous year. The revenue 

obtained from liquor taxes for 1935 constituted 14.8 percent of the 

total internal-revenue collections, compared with 11.3 percent for 

1934. Approximately two-thirds of the increase in liquor-tax collections was accounted for by distilled spirits, the revenue from which 

increased by more than 100 percent over 1934. 

On June 30, 1935, the following legitimate producers or distributors 

of alcohol and alcoholic beverages, or users of tax-free alcohol, were 

Distilleries: 

Alcohol 36 

Whisky, rum, and gin 89 

Brandy 137 

Warehouses: 

Alcohol 70 

Whisky, rum, gin, and brandy 137 

Wineries 1, 107 

Bonded wine storerooms 88 

Breweries 702 

Rectifying plants 383 

Wholesale liquor dealers 4, 510 

Denaturing plants 40 

Bonded dealers in specially denatured alcohol 68 

Bonded manufacturers using specially denatured alcohol 4, 155 

Hospitals, laboratories, and educational institutions using tax-free alcohol_ 5, 966 

Procedure Division.—This Division is responsible for planning and 

developing procedure for the Alcohol Tax Unit and coordinating the 

procedure of the headquarters office with that of the various offices 

of the district supervisors. 

During the fiscal year, procedure was recommended which resulted 

in the transfer of the audit of reports of plants and warehouses and 

reports of Government officers assigned thereto to offices of district 

supervisors. A uniform system for auditing such reports was developed and manuals of procedure were prepared covering the audit 

of reports of whisky and brandy distilleries and warehouses, wineries, 

breweries, industrial-alcohol plants and warehouses, and manufacturers and users of denatured alcohol. The system, installed in 

24273-35 3 

under the supervision of the Alcohol Tax Unit: 
28 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

15 district offices, resulted in the elimination of the duplication of 

audit and a reduction of 50 percent in the cost of personnel in the 

Bonded Accounts Section. 

The function of reviewing offers in compromise in connection with 

violations of internal-revenue laws relating to liquor, of preparing 

covering memorandum briefs, of scheduling such offers, and, after 

final action, notifying the proponents of the acceptance or rejection 

of the offers, was also transferred to the district officers. Detailed 

procedure was prepared for the guidance of these offices. 

A study was made of all other procedure in the headquarters office 

and various divisions and sections were reorganized, resulting in 

economies in operation, more effective service, and a reduction of 

approximately $200,000 in total salaries. 

Enforcement Division.—The Enforcement Division is responsible 

for the coordination of the activities of the Alcohol Tax Unit with 

other governmental agencies engaged upon related work. The 

Enforcement Division also plans and coordinates the enforcement 

functions of the 15 administrative districts, supervises the activities 

of the investigators, and provides for their general instruction. 

The enforcement personnel was increased somewhat during theyear, and on June 30, 1935, there were 1,448 investigators and 74 

assistant district supervisors and investigators in charge. A concentrated attack was directed during the year against the illicit 

manufacture and traffic in non-tax-paid spirits, to the end that thelegitimate liquor industry might be protected and a maximum amount 

of revenue collected therefrom. 

During the fiscal year 15,712 stills were seized having an aggregatemash capacity of 2,853,739 gallons, and in connection therewith 

21,373,107 gallons of mash were found and destroyed. Investigators 

also seized 863,375 gallons of spirits and 4,837 autos and trucks. . 

The total appraised value of property seized amounted to $5,632,145. . 

A total of 31,625 persons were arrested for Federal liquor law violations, of which 2,104 arrests were made by State and local officers on 

information furnished by investigators of the Alcohol Tax Unit. 

During the year 25,408 cases were reported to United States attorneys. 

In addition to the general enforcement accomplishments, a specialized investigative effort has been directed at the larger syndicates 

trafficking in non-tax-paid spirits, with the result that a great many 

of the larger organizations in the leading metropolitan cities of the 

country have been placed under indictment. 

The enforcement of the act of June 18, 1934, relating to substances used in the manufacture of distilled spirits, has brought about 

a very material reduction in the sale of corn sugar, brown sugar, 

black strap molasses, oak chips, and other materials generally used 

in making unlawful liquors. The laws requiring a stamp to be 

placed on bottles of distilled spirits, and authorizing the Secretary to 

impose regulations regarding bottles, also have aided materially in 

reducing transactions in unlawful liquors. 

The Pardon and Parole Section of the Enforcement Division examines the records and reports and prepares abstracts of facts on 

all applications for Executive clemency (pardon, commutation of sentence, and remission of fine) and petitions for parole of persons convicted of violations of the internal-revenue laws relating to the - 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

traffic in distilled spirits. During the fiscal year, 282 applications 

for pardon and 2,841 applications for parole were exammed and 

reports submitted. A total of 283 applications for pardon and 3,377 

applications for parole were received. 

Field Inspection Division.—A comprehensive program of instruction for storekeeper-gaugers was conducted during the year by field 

inspectors. This program combined theoretical and practical instruction and included preparation of a questionnaire covering the more 

pertinent requirements of laws and regulations applying to the control 

and operation of producing and processing plants, lecture courses 

conducted at night, and practical instruction conducted at the individual plants. The program has resulted in a distinct increase in the 

efficiency of the work performed by Government officers. 

Outlines of procedure were prepared relative to distilleries and distillery warehouses, industrial-alcohol plants, alcohol bonded warehouses and denaturing plants, fruit-brandy distilleries, and rectifying 

plants. These procedures standardize the administrative examination of the notice, bond, plats, plans, and other pertinent documents 

connected with the original establishment of plants of the above 

types, and the major structural and operative changes in such plants. 

These procedures are the basis for the approval or disapproval by 

district supervisors, and also for final action by the Bureau. This 

program has resulted in the elimination of duplication of work, simplification of the work in both the Bureau and field, and reduction of 

personnel. 

A retail liquor dealer section was established in each district, together with a comprehensive program of instruction for junior inspectors. This course covered classroom instruction in the pertinent requirements of the law, detailed instruction relative to inspection and 

compromise procedure, and practical training in the use of the Williams alcohol test set. 

A new distillery procedure was initiated which transferred the 

major portion of the manual labor previously performed by Government officers to distillery employees and made possible the transfer of 133 storekeeper-gaugers from distillery supervision to the retail 

liquor dealer section. 

All breweries throughout the United States installed beer meters 

on or before March 1, 1935. The tax was collected on the basis of 

meter readings for all fermented liquor transferred by pipe line for 

bottling. The racking meters are used as an additional check and 

safeguard over the revenue. The use of meters has resulted in a 

more accurate determination of tax, improved brewery supervision 

resulting in the release of approximately 100 storekeeper-gaugers for 

other duties, and greater freedom of operation for brewers. 

A survey of all permissive inspections was made with a view to 

simplification and more economical inspections. The scope and 

frequency of inspections of all classes were changed. Each district 

was divided into inspection zones with all territory outside the metropolitan area divided into zones representing a 30-day inspection load 

for one inspector. This new program will make it possible to relieve 

approximately 160 inspectors for assignment to the retail liquor 

dealer section or as storekeeper-gaugers for distillery supervision. 

Standard questionnaire forms were prepared to cover the following 

classes of inspections: Spot-check inspections of breweries, rectifying 
30 REPORT. OF COMMISSIONER OF INTERNAL REVENUE 

plants, and wholesale liquor dealers, and complete inspections of 

breweries, bonded wineries and bonded storerooms, industrial-alcohol 

plants, alcohol bonded warehouses and denaturing plants, distilleries, 

distillery, special, and general bonded warehouses, fruit brandy distilleries, manufacturers using specially denatured alcohol, and users 

or tax-free alcohol. 

Laboratory Division.—The Laboratory Division comprises a chemical laboratory in Washington, D. C., and 14 branch laboratories 

located throughout the country. These laboratories perform all the 

chemical work for the Bureau of Internal Revenue and Bureau of 

Narcotics, as well as some work for the Federal Alcohol Control 

Administration and Bureau of Customs. 

During the year, 83,701 samples were received in the branch laboratories, 26,902 more samples than were received during 1934. This 

substantial increase was undoubtedly due to more efficient and increased enforcement activities. The Washington laboratory examined 10,540 samples, an increase of 1,964 over the preceding year. 

The major part of the samples examined comprised distilled spirits, 

fermented liquors, denatured alcohol, toilet preparations, medicinal 

preparations, flavoring extracts, and narcotic drugs. 

The chemists in the field laboratories investigate and inspect permittees where technical knowledge is valuable. The policy of using 

technically trained men in this work has been of great assistance to the 

administrative officers in the examination of seized illicit plants 

recovering potable alcohol from denatured alcohol and has prevented 

the issuance of permits to applicants who were not qualified or equipped to carry on legitimate chemical or technical operations requiring 

industrial alcohol. 

Research work was carried on with the view to developing more 

efficient denaturants for the purpose of preventing the diversion of 

tax-free denatured alcohol to illegal uses, and a new specially denatured alcohol formula containing sucrose octa acetate was adopted for 

the manufacture of rubbing-alcohol compounds. During the past 

few years, substantial quantities of rubbing-alcohol compounds have 

been used for beverage purposes, but it is believed that the new 

denaturant will prevent their further beverage use. 

Audit Division.—The Audit Division conducts the plant operation, 

tax accounting, assessment, claim, and compromise work of the headquarters office of the Alcohol Tax Unit. It supervises generally the 

work relating to the manufacture, storage, tax payment, sale, and use 

of alcohol, denatured alcohol, distilled spirits of all kinds, wines, and 

beer; and administers the provisions of the internal-revenue laws and 

the regulations pertaining thereto. 

Alcohol.—During the fiscal year 1935, there were 180,645,920 proof 

gallons of alcohol produced at industrial alcohol plants, an increase of 

15,542,338 proof gallons as compared with the preceding year. 

Withdrawals of alcohol from warehouses upon payment of tax 

amounted to 16,990,972 proof gallons, an increase of 836,358 proof 

gallons as compared with the preceding year. 

A total of 166,104,787 proof gallons of alcohol was withdrawn for 

tax-free purposes during the year, including withdrawals for denaturation, for export, and for the use of the United States, hospitals, laboratories, colleges, and other educational institutions. This is an 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

increase of 26,106,879 proof gallons as compared with the quantity 

withdrawn tax free during the preceding year, and reflects the increased 

use of alcohol for industrial purposes. 

Denatured alcohol.—During the fiscal year 1935 there were withdrawn from bond, free of tax, for denaturation 163,009,786 proof 

gallons of alcohol and rum, as compared with 136,887,896 proof 

gallons during the previous year. 

There were 97,031,074 wine gallons of denatured alcohol produced 

during the year, of which 38,746,679 wine gallons were completely 

denatured and 58,284,395 wine gallons were specially denatured, as 

compared with 82,241,403 wine gallons of denatured alcohol produced 

during the previous fiscal year, of which 27,174,311 wine gallons were 

completely denatured and 55,067,092 wine gallons were specially 

denatured. 

Fermented malt liquor.—During the year 1935, 45,228,605 barrels of 

fermented malt liquor were produced, as compared with 37,678,313 

barrels produced during the preceding year. The production of 

cereal beverages containing less than one-half of 1 percent of alcohol 

by volume has been practically discontinued since the repeal of the 

eighteenth amendment. Only 4,226 barrels of such liquor were 

produced during the year. 

Distilled spirits.—There were withdrawn tax-paid from distillery, 

general, and special bonded warehouses 58,083,021 taxable gallons of 

distilled spirits (including brandy tax-paid direct from fruit distilleries) 

other than alcohol, an increase of 35,636,399 gallons as compared 

with the quantity withdrawn tax-paid during the preceding year. 

This increase is partly due to the fact that prohibition was in effect 

more than 5 months of the fiscal year 1934. 

Rectified products.—During the fiscal year 1935 there were 23,669,402 

proof gallons of distilled spirits dumped for rectification and 23,093,758 

proof gallons of rectified products were produced therefrom. 

Assessments.—During the year, 15,401 reports of violations of the 

internal-revenue laws relating to alcoholic liquors were received from 

field officers and audited and the tax liabilities disclosed thereby were 

assessed, including ad valorem penalties. This Section also certified 

to the Commissioner 1,304 assessment lists, which carried 24,673 

items, totaling $18,787,033, listed by the Section, and 213,357 items, 

aggregating $19,283,750, listed by collectors. 

Claims.—There were on hand at the beginning of the year 5,728 

claims of the four main classes—refund, redemption, abatement, and 

uncollectible--aggregating $1,202,406. During the year, 20,587 such 

claims were received, in the amount of $7,695,095, of which 19,064 

claims were allowed and 1,943 were rejected, leaving 5,308 on hand 

at the end of the year. 

Offers in compromise.—At the beginning of the year 14,991 offers 

in compromise, aggregating $176,579, were on hand. During the 

year 45,362 offers were received, amounting to $600,683, of which 

49,809 offers, amounting to $387,962, were accepted; 1,013, amounting 

to $60,628, were rejected; and 82, amounting to $9,597, were withdrawn; leaving 9,449 offers, aggregating $319,073, on hand at the 

end of the year. 

• Floor tax.—The audit of floor-tax returns required by the Liquor 

Taxing Act of 1934 was completed during the year. There were 

75,804 returns filed, reporting floor taxes aggregating $8,699,139. 
32 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

OFFICE OF THE ASSISTANT GENERAL COUNSEL 

The activities of the office of the Assistant General Counsel for the 

Bureau of Internal Revenue embrace the whole field of Federal 

taxation in connection with the preparation and presentation to the 

United States Board of Tax Appeals of defense in all appeals; the 

review of refunds, credits, and abatements, in excess of $20,000; the 

deciding and advising in various administrative and internal-revenue 

tax matters referred by the Secretary, Under Secretary, or an Assistant 

Secretary of the Treasury, the General Counsel for the Department of 

the Treasury, the Commissioner or the assistant to the Commissioner, 

the heads of the administrative units of the Bureau, collectors of 

internal revenue, other branches of the Government, and individual 

correspondence; the preparation at the request of the Department of 

Justice or of United States attorneys of data for use in the prosecution 

or defense of tax cases (civil and criminal) in suit, and otherwise 

complying with their request for assistance in such cases; and the 

preparation, revision, and publication of regulations, Treasury decisions, mimeographs, and rulings for the guidance of the officers and 

employees of the Bureau of Internal Revenue and other interested 

persons. The office is divided into six divisions, viz, appeals, civil, 

interpretative, penal, review, and legislation and regulations. 

Assistant General Counsel's committee.-The Assistant General 

Counsel's committee, composed of five members, receives and passes 

upon cases from all divisions of the office referred to it by the Assistant 

General Counsel, the special assistants, and the general assistants. 

During the year the committee received 256 cases and disposed of 

237, leaving 19 cases pending. 

Reorganization section.-The reorganization section established on 

September 25, 1934, and consolidated with the bankruptcy and 

receivership section on January 22, 1935, is charged with the duty of 

protecting the claims and interests of the United States in corporate 

recrganization proceedings instituted under sections 77 and 77B of 

the National Bankruptcy Act. These amendments provide that, if 

the United States is a creditor or a stockholder of a railroad or other 

corporation in reorganization, the Secretary of the Treasury is 

authorized to accept or reject a plan of reorganization in respect of 

the interests or claims of the United States. The reorganization 

section notifies the various governmental departments and agencies 

of the institution of these proceedings and receives in return information in regard to their claims; ascertains the existence of outstanding 

or pending tax claims, and communicates with the collectors of 

internal revenue relative to the filing of proofs of such claims; corresponds and holds conferences with attorneys for the debtor corporations regarding plans of reorganization; advises and cooperates with 

United States attorneys regarding the preparation and conduct of 

reorganization cases arising under sections 77 and 77B; and assembles 

and submits to the Secretary of the Treasury data for his guidance 

in the acceptance or rejection of plans of reorganization. 

Upon the filing of a petition for reorganization, the United States is 

considered to have an interest in the proceedings until, after receipt 

of information from the various departments and agencies of the 

Government, it definitely appears to the contrary. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 33 

The following statement shows the reorganization cases handled 

during the period September 25, 1934, to June 30, 1935: 

Corporate reorganization cases 

,.„... Number Amount 

involved 

Amount 

approved 

Cases received to June 30, 1935 1, 654 

Cases closed to June 30, 1935: s cAtc.n ggcn a 

By dismissal of proceeding by court 

By order of liquidation of court 

By consolidation 

By transfer 

By inclusion in plan of reorganization of provision protecting 

unascertained claims of the United States 

By payment of claim in full r 

By payment of claim through stipulation 

$68, 

31, 

862. 19 

260. 43 

$68, 

31, 

862. 19 

260. 43 

By acceptance of plan of reorganization ' by Secretary of Treasury_ 7,992, 953.32 3, 747, 641.41 

Total closed 164 8,093, 075.94 3, 847, 764. 03 

Cases pending on June 30, 1935 1, 490 

A number of these cases are being held open for administrative purposes on account of unaudited returns 

The number of bankruptcy and receivership cases closed during 

the year were as follows: 

Cases pending July 1, 1934 

New cases, fiscal year 1935 

Cases closed during year 

Cases eliminated 

Cases pending June 30, 1935 

In the 1,249 cases closed relating to bankruptcy and receivership, 

claims were filed in the amount of $6,457,089, and the sum of 

$2,554,483 was collected. 

During the year 1,049 new bankruptcy and receivership cases, other 

than reorganization cases under sections 77 and 77B, were received, 

and 14 cases were added in which the debtor companies were originally 

involved in reorganization proceedings but later went into liquidation. 

The 176 bankruptcy or receivership cases which were eliminated 

were found to be involved in reorganization proceedings. 

Appeals Division.-This Division has immediate charge for the 

Commissioner of all cases involving income, estate, and gift taxes 

filed with the Board of Tax Appeals, including those appealed from 

Board decisions to appellate courts. The progress of the work during 

the fiscal years 1930 to 1935 is shown in the following tables: 

Cases filed, closed, and pending at end of year before the United States Board of Tax 

Appeals and in the appellate courts fiscal years 1930 to 1935, inclusive 

Cases 1930 1931 1932 1933 1934 1935 

Filed 4, 369 11,726 7,618 5, 997 3, 976 3, 816 

Closed: 

By default, dismissal, etc 991 849 1, 532 1, 122 574 600 

By decision on merits_ 1, 533 1, 329 1,143 1, 537 1, 518 1, 615 

By agreed settlement_ _ 

Total, closed 

4, 487 4, 350 6, 707 5, 727 7, 490 3, 752 

6, 991 6, 528 8,382 8, 386 9,582 5, 867 

Pending, end of year 16, 035 21, 233 20, 469 18, 080 12,474 10,423 

2, 098 

 1, 063 

 1, 249 

176 

1, 736 
II 

,
 

"} 

'I.'i', 

34 REPORT Q}' COM~ISSIOKER OF INTERNAL REV£NUE 

Cq~e~ filed, c!o8cd, and pendin1 be/ore the United Slatea Board of TIU Appeo~ and , in the appellate /lourla, jilJcal '!Ioor 1995, by'duIJIJ of tax . 

Clas:J of l.II~ • 

Number 

pending· 

1uly l. lro~

AmOUUllu 

dlspnl~

Xumber 

1I1eddurlng

- Amount I" dispute 

In"'Hna.,. • •__ ._••.: •__ •• • ._~ 12, 000 $3Sll, 133, (,13 3, 459 $1~1, 24.l., 111 EStlola-. ._________________ 4~g 61l, IW, Ir.!:2 310 33,287,0S3
 

GIIL _••••••••••••••••••• _. __ ••.• 16 198, 71~ 17 2i>6,MO
 i,l TotaL•••••••• • __ •••••••••••• ._... I:?,Ht HS,t\13,nsa 3,816 lBt,BI9,llS j

" 

Number I!:" 

Nllmhcr Amount in pendlog Amount In CI&8ill of tal closed during dispute lullo 30, di!puto III 'M' >OM

5,602 $110.(22,1.151 O,~1l6

= 

"'l10.95,l.1I(I3 

2lJ, 2lJ7, 7\5 

w 73, 2m, 200 3;1,410 ~~2, Illol 

TotlL. _ 

kt~~~:=::::::::::::::::::::::::::::::::::::::::

1,

1;1 

6,807 130,663, 776 10,423 41l3,648,417 > " 

·,statu8 of CaJle~ pendinrl,bejor.e the United Statee·Board of Ta:e Appeals, June 90,1995 

Jaauc not yet joinod. _______ ________________ ________ _______________ 876
 

.AwlI.itinr," apccill.llLction: ."
 Referred to Special Adjns!,mcnt Section _ 109 

Referred to TnLcrprctativc ·Division _ 1 Rorcrrcd to Technical Starr __ _ 2,894 On rc~crvc calendar _ 077 ?lUsceltancous ..1 _ 541
 

In prOCCB,~ of prcplLration for trial:·
 .On IVnshington calondar _
 '. On ·field enlendar _
 495 '" . Readv for trial but not Bot: 

On WnS]lingtoll co.1emlnr , _ 172 On field cnlondar _ 986
 

Set for tri~l: On Washjngton cAlcndar. " _ 31 On ficld c~lcndlLr __ 153
 

Tried hy Board of TlLX Appoal~: .
 Awniting decision by BoanL
 _ 1,477 - Decidcd ,and subject 'to appeal. _ 302 In proccss of closing __ 200 

Tolal- 9, 405 

Calu in aplXUaw court" on appeal from du:illions of {he United B/o.las Bonrd of ·',,1
 , Ta:e AppeaL!
 

0_ In elr·1 In Su­ m"'"llnSU­ cult preme o~~ cult prenla

COUJ'UI Court courts' Conn 

'Taken to Snpreme Conrt _ Pelldlnr beIllllllnl( of llscIIl yoer: Appealed by CommWlonor_.:l77 11 Cl~d during I'lsrnl ye81: Appealed by tupal'erB..______ 781 B F,vorllbla to CommIssioner __ Appealed by botb__ ._________ ~~ I ModiJled Favorable to ta.-payu. _ 241 IS _ "'I W • Toto1. __ • • 1,110 2(1 TotB.l. _ 713 4& 

Appealed during ilsclIl yoor: Pelldlug end of llscol y......: By CommL,sloller____________ 181 H By 

By 

wpllylllll•• ~OO 14 Appealed API"'B.led by by tDX commJs.<;loner_·1 yers_______ '" 7lI2 I •5 boUt••••• 10 

TOW••••• _. __ ...,. _ A~~~_~_~_~~~~~~~:~~::::~ L~ ----..-~ '" 

llnolud"" (Joltod SWI'" Oo\U1. 01 ApP&III. for ~ba Dl3lrlct 01 Ooll1mbia.. 

REPORT OF COMMISSIONER OF IN'TERKAL REVENUE 35 

R(!I1U, obtained in cas(s closed befor( Ihe United Stalee Bonrd of Taz Appeale during , the fiscal year 19S5 

C~1£r01 cl<>Sin~ KlllDbcr ",­ AmOlUl\ln 

d.i:iPlIte Amoun~

1Il10...-ed PeroeoLqe.01 recove,.,. 

Df dcl~1I1t, eu_____ •_____ ••_. ___ •• _______•. _•• 

.oy d8clJJOll on merllS._. __ ._••••••••_••• __ D l' II£reed !IOltleml!l1l••• ____ ••• __ "__•••••_••_ _•• 1,6a 

2, 752 

$,l,!lIl8,ll!l8 

u.s, 161 IIXI, 'GIl, ttl7 

M,00l, lIifi 

IJ,876,~l

~~,1l81

02 .. 

(1.6:.1 "02 

Tow!.. __ ,_._._._______ •• ___ •___ ••••_••.••• S,U1 139,M3, ne 61, 76Il, a8 n"m 

Civil DivUtion.-Tho work of the Civil Division includes the pr(lpartltion of statements of faet for the Department of Justice In all 

actions brought by taxpayers to recover taxes aud for injungtions 

in the Federal courts, which statements set forth the position of tJlC 

Bureau on the issues involved and contain references to applicable 

sections ef the r(lvelll,Je acts, regulations, and decisions of the courts, 

The Dh..--ision also a.ssembles the evidence, obtains witnesses, and 

assists o.t the trial of eases when requested by the Departmeut of 

Justice; prepares recommendations. for or against tho institution of 

suits in conneetion with elaims of the Government against taxpayers, 

transferees, bonding companies, and others; and, when SUltS are 

J'(lcommended, prepares statements for the Departmollt of Justice 

similar to those in actions brought by taxpayers. StjpulaLions of 

facL for the use of the Dopar.tment of Justice and for submission to 

the courts iu aetions in the district courts and in tho Court of CllloiIns 

are examined and approved, ·modified, disapproved, or new stipulations prepared; and tho Division makes mcommendations for or 

o.gllinst an appeal from adverse judgmonts of district couJ'~s and for 

or agAinst applications to the Supreme Court for w:rits of certiorari 

in eases of il.dverse dccisious rendored by tho circuit courls of appeals imd the Court of Claims. 

All cases in which liens. for t~"'{es are im·oIved in mortgage foroelosllre act-ious pending in Federal and State eourts are also handled 

by the Division. . 

The major o.etivities of $0 Division during the fiscal year are 

shown in the following tahlp..s; . . 

Caecs recri~ed and disposed of_during thc fiecal yenr 19'5 I 

Pending July I, 1934: Num()er 

III courl, (c~clusivc of lien CllSOS) __ __ _________ __ ___ ____ __ _ _ 2, 686 

Not pcndillg itl eourL . __ _________ ___ __ ___ _ 205 

Cllsca in court im·oh·illg liens__ ______ __________ ___ _ ___ I, :,nO 

Totul 4,101 

Reel h·ed during tho ycnr: Suits b}' ta;..:payenl ,._ ____ ___ (161 

Suits inVolving liens , 1,120 

CIlBCS for "ult by thc Umtod Stll.tC6 .___________________ 258 

Totw 2,039 

Tolw to be dispnsod oL . 6,140 

Closed during tho yellr. = Cnscs (l'xclllSivc of hOll <:ns('.>;) .______________ OUJ 

CII.<;C'.B involving liens - - -- . _____ ____ ___ a05 

TotaL ______ ____ _ ], S58 

I'ending Juno 30, 1935 4, :lS2 

ll~dudea bnnkrup~.y.....cclverAhlp, ll150lyelloy••.,mpromloe, "nd lI11n"r~,

, 
4, 101 4, 282 Total 

Pending 

July 1, 

1934 

Pending 

June 30, 

1935 

For suit by the United States 

Pending in district courts 

Involving liens 

Pending in circuit courts of appeal 

Pending in Court of Claims 

Pending in Supreme Court 

Pending payment of jtidgment claims 

State courts and miscellaneous 

267 

1,813 

1,435 

117 

548 

4 

77 

21 

205 

1,877 

1,210 

125 

576 

5 86 

17 

Cases decided 

Partly for 

and partly 

against 

Govern. 

ment 

Cases 

tried 

For the 

Government 

Against 

Government 

Total 

District courts 

Circuit courts of appeal 

Court of Claims 

Supreme Court 

Total 

183 

43 

61 

1 

81 

33 

23 

1 

13 

6 

1 

1 

277 

82 

85 

a 

38 

82 

3 

234 288 138 21 447 

36 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Amount 

Pending, July 1, 1934 $221, 838, 759. 74 

Received during fiscal year 28, 923, 136. 22 

Total 250, 761, 895. 96. 

Closed during fiscal year 

Pending, June 30, 1935 

60, 244, 430. 54 

190, 517, 465. 42 

Results obtained in cases closed during the fiscal year 1985 1 

Number 

of cases 

Amount 

claimed 

Recovered 

from 

taxpayers 

Amount 

refunded 

Suits instituted by taxpayers 

Suits and claims by the United States 

Total 

892 

271 

$45, 843, 636.65 

14, 400, 793.89 

' 

$7, 762, 995.78 

$8, 895, 940.32 

963 60, 244, 430. 54 7, 762, 995.78 8, 895, 940.32 

/ Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases. 

Civil cases pending at the beginning and end of the fiscal year 1935 1 

I Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

The number of Civil Division cases tried by the Department of 

Justice and the number decided by the courts during the fiscal year 

are shown in the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 37 

The Compromise Section handles all offers submitted in compromise of tax liability arising in the Miscellaneous Tax Unit of the 

Bureau, except those involving criminal prosecution, fraud penalties, 

or specific penalties. It is also charged with the handling of legal 

problems arising in the collection of taxes from banks in liquidation, 

from taxpayers who have made assignments of assets for the benefit 

of creditors, and from estates of deceased taxpayers. 

The work of the section for the fiscal year ending June 30, 1935, is 

shown in the following table: 

Number 

Pending cases, end of fiscal year 1934 1, 245 

Received, fiscal year 1935 1, 523 

Closed or in process of closing, fiscal year 1935 1, 240 

Pending, end of fiscal year 1935 1, 528 

Number finally accepted 1 493 

Amount 

Amount finally accepted $2, 747, 961. 38 

Tax liability 3, 482, 037. 21 

The number of cases pending June 30, 1935, and the tax liability 

involved, by classes, were as follows: 

Cases pending Cases in process of 

closing 

Number Tax liability Number Tax liability 

Cash offers in compromise aoo $2, 027, 866 148 $115, 558 

Installment offers in compromise 43 1, 221, 110 32 2, 719, 309 

Estates 899 12, 002, 530 

Insolvent banks 119 280, 936 

Miscellaneous cases 

Total 

167 1, 112, 220 

1, 528 16, 644, 662 180 2, 834, 867 

Interpretative Division.-The function of this Division is to construe 

for administrative purposes the various statutes relating to the internal revenue and to pass upon questions of law arising thereunder. 

It also had charge during the fiscal year of the preparation of Treasury 

decisions and of the editing of matter proposed for publication in the 

Internal Revenue Bulletin. 

The following table shows the number of cases received, disposed of, 

and pending during the fiscal year 1935: 

On hand, July 1, 1934 

Number 

284 

Received during the year 2, 995 

Disposed of during year 3, 039 

Remaining June 30, 1935: 

Involving one or more tax years 96 

Not involving tax years (administrative law, etc.) 144 

240 

1Of the 493 cases finally accepted, 43 were cash compromise offers; 16 installment compromise offers, 

325 decedent estates; 47 insolvent banks; and 62 miscellaneous (assignments for benefit of creditors; 

dissolutions, liquidations). 
38 REPORT OF COMMISSI ONER OF INTERNAL REVENUE 

Summary of 96 cases pending June 30, 1985, by tax years and by amounts involved 

Tax year $100 or 

less 

8 

2 

2 

$1014500 $501- 

$1,000 

$1,001- 

$10,000 

$10 

$50,000 

Over 

650, 000 

Total 

cases 

Prior to1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

Total 

Percent of total 

2 

1 

1 

5 

1 

1 

1 

1 

1 

1 

1 

.._., 

4 

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1 

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19.2 

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34. 3 

151 

10( 

The number of cases disposed of in 1935 greatly exceeds that of any 

preceding year, resulting in fewer cases bemg carried over for action 

in the current fiscal year. 

Penal Division.—The Penal Division of the Office of the Assistant 

General Counsel handles both income-tax cases and miscellaneous 

tax cases, prepares opinions cons truing criminal and percentagepenalty statutes, and deals with p articular cases involving criminal 

liability and percentage penalties for fraud (and occasionally for 

negligence or delinquency), including offers in compromise of such 

cases. It also prepares opinions as to whether cases closed by agreement under section 606 of the Revenue Act of 1928, and similar 

provisions of other revenue acts, should be reopened because of 

"fraud or malfeasance, or misrepresentation of a material fact," and 

considers claims for reward under section 3463 of the Revised Statutes. 

Whenever requested by the Department of Justice, an attorney from 

this Division assists in the prosecution of criminal cases. 

At the beginning of the year, 1,524 cases were pending in the Penal 

Division. New cases in the number of 1,266 were received and 1,588 

cases disposed of during the year, leaving 1,202 cases pending on 

June 30, 1935, a net decrease of 322. 

Formal claims for reward for information relative to violations of 

internal revenue laws were filed and disposed of during the year 

ended June 30, 1935, as follows: Pending July 1, 1934, 294; presented 

during year, 121; disposed of during year, 174; pending June 30, 

1935, 241. Of the 174 claims disposed of, 113 were rejected and 61 

were allowed in a total sum of $43,652, all of which were paid prior 

to July 1, 1935. The 241 claims pending are awaiting receipt of 

reports from the field officers of the Bureau who are conducting 

investigations thereof or the closing of the tax cases to which such 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 39 

claims relate. There were also 181 informal claims disposed of 

during the fiscal year, which left 85 informal claims pending. 

Review Division.—This Division reviews overassessments of income, excess-profits, war-profits, estate, and gift taxes proposed for 

allowance by other agencies of the Bureau where the amount of the 

overassessment in any case exceeds $20,000, and refunds of any 

taxes in excess o f $20,000. It prepares reports to the Joint Committee 

on Internal Revenue Taxation required by section 710 of the Revenue 

Act of 1928, where the overpayments of income, excess-profits, warprofits, estate, or gift taxes exceed $75,000, prepares public decisions 

where the overassessment exceeds $20,000, and examines and reviews 

special cases referred to it by the Assistant General Counsel for the 

Bureau. The number of cases handled by the Division during the 

fiscal year 1935 is shown in the following summary: 

Estate and 

miscellaneous 

taxes 

Income tax Total 

On hand July 1, 1934 10 94 104 

Received during year 116 430 546 

Total 126 • 524 650 

Disposed of during year 121 464 585 

On hand July 1, 1935 5 60 65 

Amounts involved: 

Claimed by taxpayer 

Approved by Review Division 

$14, 

117, 

973, 

658, 

169. 48 

333.39 

$62, 

55, 

247, 

931, 

841.56 

228.89 

1 Includes credits allowed under section 301 (b) or (c) of the Revenue Act of 1926 without specific claim 

being filed by the taxpayer. 

Public decisions promulgated under Treasury Decision 4264 during 

the fiscal year by months were as follows: 

Month Decisions 

numbered— 

Estate and miscellaneous tax cases 

Amount approved Number Amount approved 

July 1934 5216-5251 $2, 073, 655.49 $207, 275. 59 

August 1934 5252-5295 3, 408, 438.75 1,218, 331.29 

September 1934 5296-5330 3, 121, 020.66 3, 028, 260.29 

October 1984 5331-5388 8, 354, 391.86 318, 359.00 

November 1934 5369-5397 1, 921, 403.23 2,024, 186. 16 

December 1934 5398-5432 2, 413, 350.95 

cn 170, 631.38 

January 1935 5433-5472 8, 260, 373.39 6, 186, 758.79 

February 1935 5473-5490 809, 140. 92 857, 390. 65 

March 1935 5491-5522 2, 251, 258. 96 728,343. 03 

April 1935 5523-5552 2, 064, 901.07 724, 077.90 

May 1935 5553-5595 10, 206, 111. 70 1, 611, 579. 14 

June 1935 5596-5621 2, 725, 379.68 1, 220, 054.21 

Total for fiscal year 316 47, 609, 426.66 

a 

18, 293, 247.43 

Abatements 25, 751, 611.20 17, 274, 351.00 

Credits 14, 408, 252. 88 

Refunds 6, 152, 633.31 1, 018, 896.43 

-Unadjusted 1, 296, 929.47 
40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The difference between the total of $73,589,562 approved in all 

cases reviewed and the total of $65,902,674 shown in the public 

decisions is attributable to delayed application of credits, cases pending before the joint committee during the 30-day period not yet 

expired on June 30, and uncompleted final scheduling of allowances. 

Legislation and Regulations Division.—The function of this Division 

is to prepare or review all regulations interpretative of the internalrevenue laws; make reports on suggested changes in the internalrevenue laws and the existing regulations thereunder, and, if change is 

found desirable, to explain in detail the reasons therefor and the form 

to be followed; and consider and prepare reports on legislation introduced in Congress relating to internal-revenue matters. 

The following table shows the number of cases received and disposed of by the Division during the fiscal year 1935: 

On hand July 1, 1934 1 

Received during the fiscal year 803 

Disposed of during the fiscal y ear 513 

On hand, June 30, 1935 291 

TECHNICAL STAFF 

The settlement of tax cases for many years was conducted by an 

independent* agency attached to the Commissioner's office. This 

work is now carried on by the Technical Staff, which began functioning 

as of November 16, 1933 (Mini. 4100, C. B. XII-2, 496). The primary 

purpose of this organization is to afford the public a more direct and 

expeditious procedure for the settlement of its tax disputes. Under 

the procedure of the staff, the senior technical advisor is responsible 

for the supervision of a basis of settlement in a particular case and 

reports directly to the Commissioner of Internal Revenue. 

In addition to the staff's legal and accounting activities in the 

settlement of docketed appeals pending before the United States 

Board of Tax Appeals, the settlement of protested 90-day cases, and 

the preparation of defense recommendations, the Technical Staff has 

during the past year completely reviewed for the Commissioner all 

final closing agreements under section 606, Revenue Act of 1928, 

requiring the signatures of the taxpayer and the Commissioner and 

the approval of the Secretary or the Under Secretary of the Treasury. 

In the performance of this function a case is reviewed by the staff 

from the filing of the return on through to the tax determination. 

The Technical Staff also has the task of considering and making 

recommendations in respect of all offers in compromise of income 

taxes, excepting cases involving fraud and those coming under the 

jurisdiction and supervision of Federal or State courts. 

In addition to these duties, the Technical Staff on February 26, 

1935, took over the complete handling of all applications for extension of time within which to pay (1) original income tax, the granting 

of which requires the act of the Commissioner alone; and (2) deficiencies in income tax, the granting of which requires the act of the Commissioner and the approval of the Secretary of the Treasury. In 

connection with these cases it is necessary to analyze financial statements, earnings statements, and other financial data, in order to 

make recommendations in respect of all applications for extension of 

time for the payment of income taxes. 

On July 1, 1934, the Technical Staff had 3,770 dockets, including 

estate tax cases, pending before the Board, involving 4,720 tax years, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 41 

together with some miscellaneous work and cases in the old "60-day 

status. " During the year ended June 30, 1935, the staff received 

3,747 Board dockets and settled by agreement 1,616 dockets; recommended for defense 1,442 dockets; and returned for various reasons 

1,247 dockets to the Assistant General Counsel with no final recommendation. On June 30, 1935, the staff had on hand 3,161 Board 

dockets involving 4,028 tax years, with a small volume of miscellaneous and 90-day status cases. The 1,616 dockets settled involved 

asserted deficiencies of $39,781,474; the agreed settlement deficiencies 

aggregated $21,287,302, or 54 percent of the imputed deficiencies. 

The settled tax deficiencies included $10,528,778 asserted gross estate 

tax deficiencies, which became $5,362,671 recomputed gross deficiencies, and the settlement deficiencies included $4,008,485 enforced 

statutory tax credits allowed by the staff. 

The foregoing statistics do not include the results of the circuit 

settlement groups composed of attorneys of the office of the Assistant 

General Counsel for the Bureau of Internal Revenue and of members 

and field representatives of the Technical Staff. During the year 

ended June 30, 1935, the staff averaged 11 men per month devoting 

full time to joint settlement work in connection with all Board circuit 

calendars. 

Owing to the difficulty of presenting in statistical form the true 

situation in estate-tax cases (because of the varying effect of the 

statutory credit provisions), a detailed compilation of settlement 

work by the staff has been made in Board dockets involving income 

tax only. During the year the staff considered 2,852 income-tax 

Board dockets, of which 1,476 dockets, or 51.75 percent, were settled 

by agreement. In the dockets settled the deficiencies asserted in the 

statutory notices totaled $29,252,696 and the agreed settlement 

deficiencies amounted to $15,924,631, or 54.44 percent. 

During the year the Technical Staff also considered so-called "90-

day cases" which involved protests filed by taxpayers after the final 

notice of deficiency was issued but prior to the expiration of the period 

within which a timely appeal may be filed with the United States 

Board of Tax Appeals. The bulk of this work falls within the months 

of February to June and these cases must be handled promptly and 

expeditiously so as to be disposed of within the 90-day statutory 

period within which a timely appeal may be filed. 

During the fiscal year 1935, 1,379 90-day cases were considered 

by the staff, of which number 548 were settled by agreement, 422 

were disposed of with no appeal filed (the entire amount shown in 

the deficiency notice being assessed and made available for collection), and 409 were appealed to the United States Board of Tax 

Appeals. The statutory deficiency notices in these 970 cases settled 

or disposed of with no appeal filed asserted deficiencies totaling 

$2,288,791 and the recomputed deficiencies assessed totaled $1,217,870, 

or 53.21 percent. 

The Technical Staff also had on hand July 1, 1934, 1,251 compromise 

eases. During the year ended June 30, 1935, there were received 

1,500 cases and 2,064 cases were disposed of, leaving a balance of 

687 cases on hand June 30, 1935. The handling of extension of time 

cases was taken over February 26, 1935, on which date 448 cases 

were received. Between that date and June 30, 1935, there were 

received 296 cases, and 560 cases were disposed of, leaving 184 cases 

on hand June 30, 1935. There were 76 final closing agreement cases 
42 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

on hand for review July 1, 1934; 408 additional cases were received 

during the year; and 462 such cases were disposed of during the 

year, leaving a balance of 22 cases on hand June 30, 1935. 

INTELLIGENCE UNIT 

During the fiscal year, 621 investigations were made of alleged 

evasions of income tax, resulting in the recommendation for prosecution of 159 cases. There were 50 convictions on this charge, with 

1 acquittal during the year. Investigation of these cases resulted 

in recommendation for assessment of additional taxes and penalties 

aggregating $20,212,161. 

There were 2,901 investigations of applications of attorneys and 

agents to practice before the Treasury Department and 88 investigations of charges against enrolled agents and attorneys, resulting 

in the disbarment of 13, the suspension of 8, the reprimand of 6, and 

rejection of applications of 37. 

During the year 147 cases of charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the 

separation from the service of 89 employees and the prosecution of 

12, of which number 11 have been convicted and the twelfth has not 

yet been tried. 

There were investigated 5,253 cases of miscellaneous character, 

including investigations of field employees of the Alcohol Tax Unit; 

a number of cases for the Bureau of Narcotics, the Federal Alcohol 

Control Administration, the Customs Service, and national bank 

examiners; and persons under consideration for appointment to 

various positions in the Treasury Department, including officials of 

branches other than the Bureau of Internal Revenue. Among the 

latter were applicants for appointment to the positions of revenue 

agents and deputy collectors and to various capacities in the Treasury Department from the relief rolls. 

PERSONNEL 

The following table shows the number of employees in the Internal 

Revenue Service on June 30, 1935, compared with the number in the 

Service at the end of the preceding fiscal year: 

Number of employees in the Internal Revenue Service June 30, 1934 and 1935 

June 30, 

1934 

June 30, 

1935 

Increase (+), 

decrease (—) 

Employees in Washington 3,666 1 3, 756 +90 

Collectors' offices 4,239 2 4, 553 +314 

Internal revenue agents' forces: 

Income and estate taxes 3, 362 2 3, 734 +372 

Miscellaneous and sales taxes 3 4 +1 

Offices of district supervisors (Alcohol Tax Unit) 3, 004 4 4,199 +1,196 

Miscellaneous field force (Alcohol Tax Unit) 48 23 —25 

Supervisors of accounts and collections 34 34 

Intelligence force 149 200 +51 

Field force (Assistant General Counsel's office) 18 20 +2 

Special employees (fraud fund) 1 2 +1 

Total 14, 524 16, 525 +2, 001 

'Exclusive of 537 employees on the processing-tax roll, 13 employees on the cotton-tax roll, and 1 

employee on the tobacco-tax roll. 

2 Exclusive of 172 temporary employees on the internal-revenue roll, 1,381 permanent and 159 temporary 

employees on the processing-tax roll, 55 permanent and 143 temporary employees on the cotton-tax roll, 

and 27 temporary employees on the tobacco-tax roll. 

3 Exclusive of 9 temporary employees. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

One classified employee over 70 years of age was retained in the 

service; 101 were retired on annuity, 40 of whom were retired on 

account of disability. 

CONCLUSION 

I am pleased to report that I have continued to receive full cooperation from every branch of the Internal Revenue Service in the administration of the internal-revenue laws. 

GUY T. HELVERING, 

Commissioner of Internal Revenue. 

Hon. HENRY MORGENTHAIT, Jr., 

Secretary of the Treasury. 

24273-35 —4 
STATISTICAL TABLES 
REPORT OF COMMISSION

46 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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1E1 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Crudepetroleum—Secs. 604 and 605, RevenueAct of 1934 

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REPORT OF COMMISSIONE

74 REPORT OF COMMISSIONER OF INTERNAL REVENUE Cotton(taxeffective Aug. 1, 1933) Total cotton 

mwm.mmoommoommmocmm.mm oomo0Md..-i

pnpp Mg6M6c464 6 0.i 66 doZcSoic4

4 .146 

m mr-m.vt-mmmommm.o., mocm m.mmoc, <lco-cost 

M ..MVON.OVn.N.0Mn... nMM4MM .0.0 n.

,C,N 

g MVO .N`" " 

4aeeaeaa eeaL,:4at. CO .o64cer 

MVO NN A.v. vm. MN NCI= 

. NM M CO . NM. NM. V. MNM 

e 

4 

e.s. . . 

Floor taxes, 

retail stocks 

Neco0 V .004 n . M 0> m . .000 . 000 nOn . n .0 00 0g .0 

CtiMM4V0

.VMn0.4,-M...OND2nV.V0 0...004.0n. 

N05.0M.illi 4cOc4404o6g 

0...VOMNVn. ..NN=VV .nnn.03.00, 

 M00400,M.00MM. .VC.C..... CaNMCeNNW . 

MOm 

Cl a 444 Cl a 44aa e-

-a Cl 4 

o.->

OMM. 

. .0C.. 

45

d 

.0. 

.. 

Floor taxes, 

otherthan 

retail stocks 

00 .0 CO OM., V(000 C■ ., 1-.VDOM CP ,4 ,4 CA VIMV . .3 M C.CON 

n..VO44...04V..0303.0 ....n...N 

i,-7.4.dic6075.-1 Vn0VWC:000 

V

m

4G m 

.m mc,...c m,moomconmmmm oc-,cm..o.comr.t.. 

A 

.C......VV. n..N005V.M 0.00V M. N 

00NTM. 

- 01- - OTCti.-7.6 LtiOT CTuT.7 4 4 

M 

ON ON. 

Cl')

r.e;4<2; 

cm 

C...0.N 

g 

Import 

compensating taxes 

0 t■ M V.MM M 

.1 

O'c4.4.6. 

or..0..W. 

‘Q 

,..neX,-.. 

r.. .. 

Cl MN 

4 

m. 

C-0 

odM 

0Ww 

C-17bM 

se 

.4.

..„ - 8 

07 C.N.7 

4c6c4,A 

WN0W 

mo co o .OD o 

WN.. 

C. M , 0,0.700 

W.W NN00 

:04ce o4o66od 00.c,, 1-.1..1- .0. N.0. 

[-:: .444 

N Nt■ 

C-Npp 0 

. 

c-:ci 

N.MW 

, 

O 

... . 

. 

o 

N 

Processing tax, 4.2 centsper 

pound of lint 

cotton 

.04..

W.WW0m0.0 m

nN4.4 

C:Ng0csic60M m m r..- cou.g 

cOM.cOnw. 

. ... . .p.... oi 

'RN g A 

e e 

co. 

NM.MVCINM M.N.M. 

NN.0C-C-.W 00.mm. 

10N.C4C4 NM .m:IIM 

mos ...mQ ._ 0. 

4ci'cis 

r-m .0.00 m.0.0. 

acrics7 cies:5'444a 

CO . 

. . 

... Nop 0. 

NMO 0N . = 

4 ,-rdr . 

VC

WMC.N.7. -000. 

44cOM 

M nNt. 

00. 

... 

m N 

RR2 . 

4 

Wheat (taxeffective July 9, 1933) 

Total wheat 

oi444cido46McciM6cic 

000Vn.ONN.4003M......M. 4NMV0000000..400N 

01.000.Nm0100nnN.MinNNV0. 0..4...n..MVOM 

Um g...v.,e.,0,.......,, ,.,... 0m. 

mNnn.4.nc04.....O.Mn..00M 

.n.N.M.V0003400 

..tiVTavTa.tikevic640T-eCia.-.1uTa4 

.664c6 ge..64 oi96

..

04 

‘c.cco.b..m o p.- ,ccov.o.00c.m mmcom mmm OnCO, 

. nV V MNMMV.. . NO 

0, 00.0 . 

CO 4a eaa a4 aa ae4a 

. N 

Floortaxes, 

retail stocks 

. . C0 n . n 0C C. . 0 . . n 

V4M4V...N0V400NONCOM. n0C-V.M.M. 

V103 C. 01 `0Min <V 03 V 00 mC- 0 0g C. 

g.,ea.,.44.,:geeeg4a or,,:ecr,g, 

. - .......,... ..,, .. ... a 

N..N N. ... . N... . vm .. 

49 .- 

-, 

. .00 

M 

4r4 

00. 

MN 

0 

Floortaxes, 

otherthan, 

retail stooks 

00...1'..N.......W..o 

N. ,M 

.0p0......0...WwcomN0.M wv.C m. 

N,-1,-1.Ci.060WWWg.000g.N 

-4,6046 

mm.o,o.mocc.. or-cot-. mm mr..m.c.00 

mmmmmr.00 mm 1 ,-..mc..,cv mm.m 

. 

ar: a 44 aeaae4a -eeee 

. 

00

, 05 

a44 

,ro 

mv. 

eeg 

NM. 

oAmm 

roce.i4 

OW.M 

no.. 

mm. 

1.: 

Import 

compensating taxes] 

44 

ggi 

ad 

, 

0 

00 

01 

, 

. 

. 

. 

. 

. 

• 

a 

MO 

, 

8 .n . c00 ,.... -..- 

m . .

0i0,,,,. 0.. 

a 

= N. 

4 

N 

N

. 

Cl 

,,,, 

, 

Processing tax, 30 centsper bushel of 60 

pounds 

r-r-w.N.M. 

NN...00. .t-O.mm...V..

.. W 

.M.WV.CC0.4 MMOOn.V.0 00

,-, 00.NM.MMMWM 

4,4gae

2 .. Tic6o661,:cic41 l‘citdr:ggoiiciO6o6 

molcom m. mo mcoA.r..m.m 8 r.. t- ...00.. 

VnnV, WNM.M .MVVVICAM CO V MNMC.MnNNOW. 

4a46e4a a -..4,6-ea.i.e 

. .... 

oc76.ig ON 

mmb. 

ce.m.r. m m it,. co.om co.ot ov. om,r 

. o- m . .c$ coRmm.occom 

,c, mo cc...co.'', . . 

a4a cioict ci.4 ag ao;,-:vi. 

' Collection districts 

° 2°111) 

22 

d 1 c.. 

0 

.,c 

o.- 0 

ocg § 

,„g.nnOgnisww. 

oti 

a 

o 

m 

JRflts,vailitg4Ro .8t46.5

1.4 

.a',..11 

0 

ig.&, 

p., 2 

..E.

g 

A 

4 

N 

o 

, 4 

41 

0 51.1*. 

a 

 0000 

V 

.qi n-.,6.5 

.t

1"t:qzz . lit -Eg 

zzzai-, 

PO 

ggE 

AN 

00.00N.NV.MVVO.MMM.WN4M

.0..nNV.WMVV.

-moom commocAm. mmm.m mv

.icec6Mcigc54cearcic6c4gcsiMoeic4

0

c

.mmcoomoccor.....m .... 

m 

..,.,

e4aaee ee44.eee,-.7 ee.-ea

N... .v. m m 00=00M. . . vViCt V 

.. N. .. . C. . ... . 

VT .- •-r W- 

.i a 

N . 

*mm.....COMM.MN0N.V

OVN,000C.NM.MnM.n...4nNVM VVv

I;MCirti ,4, 0M0g0V0M0M0C:e0MMg

n0=0MMVIMNV .4 ..W...M.n

.VM 

ze4a44 

0NC....0r. N.n.M.... n.C.MN m

4 Cl 4444 44 ."1

....0=VMV.MV. 

n.M.00VVVIn.0 .0N.0.NV 

eaaa44....4.,e4g. 

OV.M.N.. 

4aa4a

er.SMIZSM. .NNMMN.V.N.n 

. a a 4.

-4e,.: 

... . 'n. NN M. 

.000V ONN.NnOMMO 

aa

....MnVO

 op 

Mc;c; 

e444 

000C.N.

nN0,0

4

.. N . 

.04n0.0.044N0D.O.N..4 

. ..CONC..N 

,.a4...1.a4 

.. 

c.:4 4o CO 4 .64 

A 

. 

..- 

V.O.V, 

c.r.-r 

m. 

agg 

NOM V....W

WVM,

.0m OM

e c4. 

...r..o. 

n . C.Mn0 4 

Ac4cc6,.-1 

.1.,.(0,... 

aa,:eeea

n00M...... 

o ,.. 

.... 

a N 

-- 

. V 

tonwC..MNN 

.0CM . ..MV N 

....V 

4c614cici4d 

.nn0000 

N . CO.V.VM 

e 

. N 

,,:ea44,r4.7 

. .,... 

 ,. 

.4',e 

V .0= . 

no001..n

go.:4d4o

V0.07.

.0.= n.C

-,- .. 

eea ee

i.6 - 

-t a 

cOMM..N.VM....n.N4....n.n.00

04.Vnn00.NCC000001nnnV3C.M

......................

CttiV0g§07.4.C.§Q. RM.MN.0

.VV .4... NVOON M.4.000

0.V. ...M. N..M.gaMOCC-NVM

ez.-rmrecraaereee,zw--ra . ,;eea4L. ee

.. ......,,. .....,

, NV.NOO.V

. , 

VM.VVn N N00...C.N n

4 cei4 a 4aa4 4ae 

ViM0Vi

n.......n..4...VVVOn.V..ONWM

cONMOMN=Mn...VV.NNWVM.0.W

M....i0qMv.iM06.-ig

nO0N...M. .....= g .m 

L,1-11-1.-1. 'V. .0, W. N 

4 4 

40.009-00,...00..0MnOMMNM.W

.nr..4..C.00NN....V.

.MM.MM.0.400.

.601M.01 0N.C.:10MgttiM,-00MV060

C.1 .0..0P 00. M 

4, 00C. C4

,..0 441.- 

,.0 .n..0.0000.. MnV.Q. n0003 ..

eaea4e 44,e4 e444a 4o64 

.. 

'W

. 

. 

. 

ti 

g 

0 

OnVn0 

4000501C. 

.. 

. 

.N 

NM 

.64 

 ti 

Nn 

MN 

.. . 

M. 

0. 

.. 

M 

el 

..7 

.. 

V 

Cl M 

M 

VT 

1 

M 

V 

V.NOCVN.n0 .4. 40VV-NM00.00 00.MV

COMUg1

MMnOn..VVV...mnNM.Nn.NVN00

00 MM gC406 gg

24 r, Ag 74AP-1252'8220,

ea4 g44,.reeeeee4e 74

,-,

,.. . ...,... S

.....

.n AaVN.Ve.vM..OVnV. NO00nN n

4 le,-; a 4aa4 4ae 

,5,z- Al.0:1 

--a' 

.4 

8"41 

m..›A 

e ASI “UPZ1 0

42 :0 

-nifsiolfLAPigl 

ecliii 

8 

,, 2 

GO 

....1 

:P .5. 

,1-,2E..E.E.zzi,E.,.,,,,4• 25 

r2,,a§lig:t5ggiqs.74tgIgs ,,,

4,. 

git 

g141;.,o-logl 

240im 

7,1 2vA 

0. . gi.4 

!.Ug 

. 

l 

o 

-:,0444-..g

% 

vg 

a

9A 97RQ ,-; 

AGRICULTURAL ADJUSTMENT TAXES 
REPORT OF COMMISSION

76 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

O 

0 

0) 

 O 

0) 

"a• 

0 

0 

V 

0) 

Field corn(taxeffective Nov.5, 1933) 

Total field 

corn 

g8WA1148.882482522',88 8 

888S88.

MMMMMMM4M4M4MgMM6M6g4M4MgM6M t

5.24".82.244

1 888m542 

6 

6.66,4 C:6 eaaeaa4 a-za-lee a 

. " . ...".,. . m . . . 

.9

= 

- .n.,- CO . . . 

r.F:.4rZE,gN 

4M4Mg4 

2 12 412vc1 

gg 

" 

-.7 

Floortaxes, 

retail 

stocks 

. ,--"0" 

V VNMW 

1'. 14M •M 

m 

49 

."........... .." 

,,000.CAW..

,W.N0WMV....

,M0 

4M 'ci-1 •M646 •cc14.644.44 

. 

• m m... . N 

V 

NV 

0. • • 

M=.0. 

V.M. 

.. 

•MM 

Floor taxes, 

otherthan 

retail 

stocks 

.0 

6 

N 

6 

8 

..°

ce'M 

2t:2 ' . .a. .. 

MM 

82 

4MOMMMMMMMMM4M 

824284821622N.% 

0. . 

.... ...,... 

NN 

4e 

. , 

ag" 

N%2 

eeeeg 

MM.,, 

...m. 

M., 

-. 

aa 

Import 

compensat- ingtaxes 

. .,.. 

W .n....r. 

o6..4 

m

6 d 

.1.. 

ocm.c6 

4 

6 

. 

. . iv,. . ... 

 MMM 

. 

4 vr 

,.. 

comv '4 ftp 

afac% R82 

.n4 , 

M 

8 

. 

e 

. 

. 

M 

8 

Processing tax,5 cents 

per bushel of 58 pounds 

,,.,. 

.., 

= " . 

6 66'4,4' 

8com.m.. 

Vggftggg 

...... 

.. " 

.„. .., gg tg 

co.. 

tze .M

. 

. 

,.."....., ..... . , . 

."N.21ti

M4g446MM44g6MMg4MM 

0.00CWW.N.VO,N.VN.M. 

48 g?..888.04 .1'4 

,:aaeaag -7 a4a4e a 

Ag=r4g

-T, '" 4 '"c-1= 4 

2 

M'MMM44 

CON,..NO, 

..,.... ".4?, 

.nr. 

.co 

12.0 

N4 

Tobacco(taxeffective Oct. 1, 1933,ratesrevised Oct.1,1934, 

and Feb. 1, 1935) 

Total tobacco 

,..NN,.0.0.M.0VW.MCVVNMM.MN

,ONNMNCON 

0.M.00N0b.V.0,0MW.M..N..MVMNV

,.0V.V.0 

,4,6.6 .tio601Ctig6,6,6CONV.i 660.6.d■ 

88287

v 

:n'488N81742.24..t8R.R6. %88g..'828.88m84 

,v . ,,..c,.. g,46-: <44 .4m...©.6..1;:ofCO3;i, .eri.g 

4Le

ci,-7

8,-rarof,FTM'gg

csf ...0E t,c," 

. . . .. mm 

of .7. .-7 e 

Floor taxes, 

retail 

stocks 

..s. 

. m 

4 

0 

. 

a 

m 

4 

2 8 4488N?24825444.8 

.O MM4MMMMMMMM4M6MM

4 MMMM 

v. M. =nee m m 

r... . 

N 

_.... 

'A 41'8'm 

4 00048 

...8 

4 

Floortaxes, 

otherthan 

retail 

stocks 

4 

4228.48 

eeeega. 

28g2244 

a44 4 

0, 

g

AS 

 ,.: 

8 

c4.4 

2128224r:Ag82528g84 .422 

ge,le.,4ea"g

2R

4ege4"..ge 

2.221;Rc°4 r..82284844 

aaa4 4a4a4ee4aaaa 4 , 

e 

A 442 

d6M 

5 8121 

4 

'4W 

Import 

compensat- ing taxes 

. 

co 12r..

.. ,

. 

.. 

ee 

0.N 

NW. 

... 

N 

. 

. 

2 

. 

CO 

.7 

a 

g 

0 0 

W V. 

4.m 

41Z8 

M 

a 

6..144 

22121=8 

 .. 

.. V, 

a4 

V= 

M. 

.,:t.: 

28 

4 

8 

. 

. 

. 

c. 

V 

g 

Processingtax, from1.7 cents 

to9.5 cents 

perpound 

N2SS6- 241;a12 ..i.,28Mo- ro- SN88A8SR24=S8t5 

'g ' 

zeg.e",.:. M4YMMMM6MMMMM4MM44MMMM MMM 

MO mcom mmmmvv osm4vmmmeemvmm .o4mmmm. ot-0 

o-00)0vv . .0..omo...mc. m<1...m... co.. 

.a. 

dor4g4vre M4dd ,:aaaee4 ,:,-: ,-.7a.4,-w aea 

. ,-.. ...4.0.4." ."..4.. .00 070V V. 

V r. . 0/ .. .C4 

CO ,-r 

4.6' 

Collection districts 

ogidvggv4, 'at 

mA 

llll 

ll 

'' 

0 

0 

ll 

ll 

,on.-10,

1*.

g ta..wag.ggoilltflovive,a 

.7,..-44geepw.i.ity.444,2Aa=. 4gizzzaApiag A

t 

15 

0 

"ii 

g 

4 

40 

, •.4 4

v 

ro ,Y,*2 

.,. 4 

igli.g,,,Bwrii4,1zz 

01.1„, 

10 

1.o>. 

w-go 

E.4,-.8›. 

0 

g m 

0 -›-, 0 

tn 

.i.1„ 

>, 

CsittiV 

.W0.0..NOW,VOW,...W.M.ON.O.

.0400,,N.M.V.MWV.MNN,mmoO

6grig,4606Vg..166i106,N

'VW OW M .,.... 0M. V00M

V.,V V,0 MNM.,.ON.M N 

a-re eaeee eaa 6 aed 

-e

-c

e 

... " . ,- ... ,..... m.61

. . 

4 e4 

mmoom.mm 

,N.N,0M 

M.4 • 4 ' 

V 

m 

M e4 

.mmmoom 

NCOM.N. 

M ' M 4 mm 

mommmmm.mm

wm.nomoommv

4014• ei oe M 4 6 M 6 

NV NN 

,-; 

..4.m. 

MMNO 

V,0. 

e 

475..,.,.

0..0.0V,V, M

0.,Vb 

. 

,:,tap6".10. . .,. = m . 

...

ee 

.M0 

.W. 

. 

.. 

4 

...A 

,..

N.,M 

NOV

.".. 

VN. 

46M 

.4.. 

N 

.0 

m 

N 

N 

g 

g 

MV 

4M 

88 

'Or 

. 

. 

M4 

.118 

12 

.. 

m . . . ./.. . 

2 

eee

....V 

V,V0 ,A 

4,ee 

8884 

. 

.. 

VVV..M0MWNMO 

81

eee"-le.44geee. 

.WMMOM.00.N,M.V -1m82'-'4482 azma 

ea44e -Ta

-4 a aea 

M . , .MM N f-I C4 

. . 

4<riM.m

0...M

==,M

.0,4 

eag

8,:o;1

. . ..M.MWMVN..V.V..,VMV.

0MV=V0.0MW,.....M

.MVON0.

,

m 

." 

.....ae4gegee&i.eee 

m.0m.m ooe

mmn0N .mm t...m 

1:

.01mm.,ommgmconmmr-moon.0m.0

4c4,4- 

 eeeeaaaeeea ee444eee

.... .... ... .. . .

. N. NM . . N 

6 r4 .7 6 

A.. 

M M M M 

MO4V. 

.M.. 

6 6 " 4 6 M ci M M ei •M 4 4 g M M 

mm.mmmmmmmwommmm.vm.m 

....NM.WOM,N0VVOM.MN

.•7, 

.D

. 

V. 

W . . 

C.= ClN N V M V 

vr 4 

m4mmacm.vmmm .. vmmmmmmc 

MMM44444M4MgM64M64M44MMM6

mmmeemmmeemmmocmo.mmvmmmmvmmc

41.mmoommmvv.mmmmmmvmmmoommv

d.m 

..V.MN..0N.W.0. MOMNMMVVV

aaae 14 -zaa-z44 14a4 -.4-a 

" . 

m

MM 

R4 

V M4 

gMMM 

..00° 

NVMN 

mv m .. 

NO NV 

.M 

C00 

M. 

,WM 

N.. 

g 4 

. 

. 4 

.VVM,W 

=NV... 

' .• g g g . 

m 

vM' 

.mmm ..ONA .0M.,VMNN. 

mevw4m.mmm.mmmvm m4.. vmmm 

M oe M ui 4 6 M M M 6 4 6 Mod 6g 4 4M 4 g 66 M 

,NMV.V.N.M.0,MNV=....,.0NMM

mnosecmmmmoommvonmm.N....N,V.

VV. 

..: 41 ,g.. :a.e.44 ee 

. . .. ,, .. 

NM NM . A _1- 

• 

.0 

;84.11ct 

-61t0-1 

itz 

At4=1; 

e. 

zfj4 

,c1,e40m

0 .20,0 

e

.,0p.o.,.. 

oo.-4,-h, 

'81 FDI 

:04FFXZr.Eww0OrlIEE

-.-mg,,,50-..0.g.g4 -,g2eng 

a 

. 

A gr,

.40 

4 

ce 

71A 

.t.0 

.g12 

. 

747.0.E.

.3 NI, 

- 

14 

.44.-73. 

20:03°g 

tr., ; 

a, 

''4 

., 

A 

E. 

2 

4., 

28 Q 

a., 

,m,5t4.

ETM

-a 

0 

 g

74 

g 

, 

tr

.. 22
OO P000 0 OMP N .4 0 P CA V CO ONN M

g 606 

ccr.. ,, ..,.r.. = 

oom m-.1--,-, .....,noo r4.it,=1,=6" 06r:,..t ,-;06.- N 

MNWMN 

C■ MP 

.M. 

..

. 

ea 

Ammmr.c

,.ncoocco

6.c6,14

ODMP C....N.

'P

PM PW

C. 

ZWOVM 

0 .NO 

4605,6 

m 

P 03

O.VV.. M 

 0 M C.0014 . 

4M.60644. 

MOM '" .co , 

N M . 

Co 

CO 

. 

N 

0 

' 

N 

e4 

OD 

C

05MOW=CliMMVMNt MWNONN 

W.MMM.010 ,00MW 

.m.commoo.conoo

6M466Moc4rZrZ.6664r: 

mo0 

VOPMW VOPP Vt ,.... 

4444t: r: N .4 .-Z .-Z 

4 4 

4

dIC.COM 

nOM . 4cd 

N PC.. 

CO NO 

4 

.

.

CI 

a

6

.. o 

.a

. 

N 

4 

, 

MP 

..r. 

.406 

ft, 

,4 

-.: 

MO 

ft. 

P

CO 

os 

M 

s 

. 

rteS 

.. 

ceo V

CO 

. 

•

. 

, 

6 

cc 

. 

co 

ui 

N 

, 

.cici4uics

.NMMmN

..,..

.= 1,..

N M.

W ae

.n

4M0WM.0. 

PMMOVV 

C-OPVM, 

.- 

Wm 

C:gui. .CT m m m m, .... 

r. 

06 

. 

M 

M 

N MI, NO 

m 

a ea 

. .. 

ON 

c;44.ti 

MI-.W, 

m.a. 

N 

. 

CD 

V 

.. 

I., 

O 

. 

0 t■ V 

MN 

 g b MN 

- .Tn m 

,0

MQ

e

8

.

m

c 

VVGAMPNIMVW0,t

PON.N,OMMPWVNMO,NMMOOMM

,..0.PV.MONPM

1-CZV.1 6.60W.PPPV

WV 

0g4WPCSPCS

Nt WPONMh.t, NOVVWNNC.C.NONt, M

N0=NV00.0.N.,.W.NW.MV=

MVPOPV.C.

ee.ea,,eeaee,e-a.,, eaa,r-

PP.M.WOOMMAN.=[, ..NI,.M,OVI 

.t•OMN 000WVPVNO.N.POVN 0

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co.mr-comoom . ,4P 

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to 

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. 

a.t,e-4.:.eea.eae-7-.,.:aRae4t

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0 C.COWV P V. CV 0 . , m to , c0 = 

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Si 

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o'o

REPORT OF COMMISSION

78 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

C) 

0 

GO 

C) 

co 

G:7 

CO 

g) '13 

co 

CID 

20 

d 

4

° 

- 

1; 

co 

O 

0) 

CC

4 

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ti 

C) R. 

co 

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0) G

O 

Paperand jute fabricscompetingwith cotton(taxeffective Dec. 1, 1933,ratesrevised June12, 1934) 

Total paper 

and jute fab- rics 

88888A858A4788g8g4 fEr)g gg it-678 

r4r.: 64.4466rZ4 ,4

1 6g.4miod. a....

m.

eg.... 

8 888844i148gg3.8888 S388 8. SC14 

o4- ,,Tc4c4 c4o4oT ar-ra,4-4-4. -4,:e. .a COCO N 

. ... . . 

CO .... a,., - . , 

. . . , .M. 

. 

a 

3 

a 

g 

111E 

Vd .C-+w 

2 

.,,, 

n. 

rg 

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. 

, 

. ,. 

. 

., 

.

. • m 

.HOMO

.... 

DoOD 4 g g 

...a 

06 

N.

... a c., 

..., ... 

- 

CC) , 

 W.V. ., 

664 

. 

, 

• M 

8 

Of

tbrg 

le,T1 

4.E 

,. 

440E 

. 

4 

o 'S 

.. mno.©, co.,, 

OMMN 

PW.woc,, ovom 

.O. 

e 

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n. 

co= 

.. 

N 

n4 8Ng8 48S 8;". 88 

NM 0 C.NC..WM WV CI 0 

ae,-r aaa-4. e4,4e 

.. ...m .o.. mmo. 

n . . cow, . , m.o. 

- N 

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8 o, . 

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A 

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4 

2 24 8388 . . . . . . 

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Processing taxes from 

0.715 cent to 

4. 06 centsper 

pound 

M 

-cm C 1(7).0 ,

0[..f..P 

:," 3.2 

... 

WC.X6 

4m. 

gug 

CAPN 

ei•cr)00 4g m 

e. 

. 

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MCDV

, 

8 

g2S 

V=ON WNC.t....0 

...QV PVC...MN 

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N 

.n 

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g 

CO 

ui 

r8 

1 

0 

A 

8 

g 

N 

co 

cci 

8 

Hogs(taxeffective Nov. h, 1933,rates increased Dec. 1, 1933, Feb.1, 1934,and Mar.1,1934) 

Total hogs 

81: .- 44 :

-.1o.1 8 P. r .. ' itsgnrz 2 gi 8 S 88 E 1 8 V. 3 g 8 i Vg 83 

gli • M .-

° 

3 d 6 M rz 6 . .-■ ,-I ... ft ei c=; tri cr; 4 gol• . od 4 ' ,-■ 6. 

cc5c,,*mt,m ,x...,.,05-,r....ww. mmc4r...R

88

mt-ogoorVVM.PW..WPOP=WwP.VN. t..N0V . MN W.pp pu.N.- 

a,a.e-raae..-4-4a4a,:a e-r-ree.-r,:-wa,rae,. .,......,a ..., .,,...,,. . ,. .. PC c0vM.I-. NW W M 

.. 

MOMON.. . NVWM WMMV .

, , 

409 

77 ,:a-eciL CO cie,44 CO CO -4- 

. " 

21 

0 

d4 

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23 ,. 

or, tW 

g P=APPWOCN

.n...o.vozonm. ,.POP MONO. 

14 P .4 .-: .4 V W N C•i W ci 4 .4 '4 ' 

m 4 4 eq M 

N N 

<0 a) M t...PV 

4 ' cc; 

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= 

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28484 

- 

334 

4. 

4' 

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4-,71 

4 

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g 

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ggg 

4g 

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co 

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4. 

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Pa 

. 

. 

it; 

8 8 

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6 

. 

8E1 R.7'.18g 

OeC6 

c4:446 

xm.m. 

4gdx;4 

424S 

, 

od4xi.cs 

. 

, 

m 

Processing taxes,per 100 

pounds live 

weight,$2. 25 

.4.m....n-inco;w2020; 

'''°°"°°.44848388'OlAgg n24488g88388R.V1 no,...v '' 

4t4gg6r:Mgr:g6Moir4 

.omm.nr-xl, ..x. m. m . NV N .0.W 

I,- C 0M 

MVMOMM..WV.PMWM .M,..0 h.PV NO.C.00.MPLOP 0

w....ee-zac.r-e-r-lea ec,ieee,ei-e-,ae. ,ow2,..o,,.. ngg,nRm. Rmo 2 mm.m.v.nn,. . . 

.9. .7.4 n•ciosc4 CO. 66'44 CO 4 CO' 

co .1 

Collection districts 

E 

. 0*4 0 2 OUTiP 

, 

. 

t 

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li 

fe-=''14.g2'14g°0e2fo 

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i 

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j, 

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Z 
80 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSION

IOW 

14

8 

. 

m 

o 

• 2A dd 

oo 

om 

e 

4 

mo 

0 

m 

o 

N 

w 

4 

= 

. 

AR 

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, 

. 

0 

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4 

4 

. 

0 

m 

4 

4 

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5 

gm 

. 

d 

2 s8sn 

44g 

 $

.N. .N. 

g 

w . .. 

. 

ee 

ggg 

,.... 

l 

d 

4 

.4; 

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. 

e4 

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. 

8 

44 

8% 

d 

S 

4' 

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. 

to 

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.

4 

m 

. 

0 

m 

. 

. 

4 

5 

8 

. 

a 

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g 

W o s. oo .. 

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ow 

02 

eea 

... 

F4 8 E 4 2 5 2 E 2 2 OM: E % 4 A g 4 E 2 4 `, - Xg! 8 

m4comm ,o4d m 4 dom4mm4.4 

doirZoidgc6.6dAg6gItz<640340:54eidd

,:gtge,...eeeeae4ea.-te-ra

.t... . .....". . " "0.,

. " 0 . .. 

R 

t: 4 a 

.....t.". 

gggot.7,4,1gpVIltItV4.14g

."................"..e="0.v.

....0.,..=..0.0"0...".....

. .0 NM Co.N.W.VNN

-;e -za-re-i,4eeeee4a-re-i-za4Lee,-z 

4 

Wt...ONNV 00 0000 .WW..MM0.COON

VO4gRg4PMP8gg

0,...00.0020.00.NN,00000,00NNW

c .748*

N GO NN Co... 00.0,.MON. 0MO

eeeeeee.]:.-teet,:.re.-Teee.-re.0.-T

..,. "... . .N.= N N .CON 

. M .. 

.4' 

4' 

4 

4 

W 

N X8g 

dd 

4 dd 

aig 

doo 

,,d.4 

ofddd 4d 

XM28 44 

dd 

m op dd . . . . . .. 

4 

CO 

. d 

odd 

dozer; 

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= 

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gg 

o. 

,. 

. 

4 of 

X8 

NNW 

844 

. 

e 

. 

, 

o 

o 

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4 

g 

o oo o m 

. . • 

LI § 

d a 

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e 

. 

. 

e 

V. m 

d 

m 

. 

. 

d 

o 

o 

-.1

§ 

8 

4 

o 

. 

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X 

CO 

en 

. 

-t 

m 

. ., 

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Mtil0Z 

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mt 

>11,0 

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m:0.4 

t 4-4 

g00 I

Ikqaupegigi 

g.-,gi 

. 

,: 04. 

ao 

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E..g,,,p....F.ww006,F,F,r4..6.4 . 00.

P4 

 A

. 

m 

15' 

s 

6tAgrEgg,gggEEs

ellAag 

82 

a,..i.015.0..g..

dal 

e, 

Rice(taxeffective Apr. 1,1935) 

o. 

.. 8 

8 

gg 

MR X Z4 

t 47' 

. I, S 

4 

e 

St; 

cOod 

mo 0 

' 

44 

rglg • 

CO0,..4 

t.2 

a 

MN 

o 

61* 

., 

I, 

7 

v-I 

. ,... 

4a4 c, 

My 

%

i i4 

2 

• 

I. ji 

. he.. ft:o en 

24 14 g 2 

411go0...T. 

8 4.,5 69 

5 

8 

.. 

. 

' 

d 

4 

4 

A 

.. 

.. 

Peanuts(taxeffective Oct.1, 1934) 

4 

E.S 

to 

-g. 

A 

,t, 

-

.0 

. 

. 

1. . 

IOW 

-. 

'KV., 

M.0b, 

1.i 

. 

. 

Sga

:8 7.1 

do66 

841 

-r W 

4 

8 

gmia 

288 

m 

. 

E1224 

g,01 

. 

g 

84 

,..;. 

d 

oo 

.s. 

4 

es

o 

to 

ddd 

288 

.... ,;,, so , 

2a7" Pe....p, .§ 

.-

. 

4 

. 

. 

es 

W 

. 

4 

. 

i 

,,.. 

88 

m 

Sugarcaneand sugar beets(taxeffective June 8, 1934) 

W2885E8MA 742428g48 42888A485=14 

00,4A0sigg

88

044-4A0-4.g10 o0g40000000g 

4eeg

8A2.68Evo 2.%.42482o4 2 %Am8848%448X 

ge.-T-rk-eeeggge eee4e ,. Mm 0, . . . - =. . 04. . 

 .. .. . . . eq.. 

Of e a e e-z-z 

4124422 .284!:78X25228M 288f=224888445 

..a1.4egaaa,4t.:.1.e.. 44 

X2g4 Sco

g

°'6,84 .2242o52A2 21g 8g.22g8o%o 

eeaee -rrze-re4weeee-i.e-tea,t4eae,4 4 

49 o, . . . . . 

• Floor taxes, 

otherthan 

retail stocks 

.744:24n4t=MciSAgg'442cTia2 gngcl2FLToaggSgr4 

248484A5g4EMZAX5.

dddcfAcidd4d64dddddd4 4ddd46ddddod04 

74288 2%54A2Z282.=18 

. . 

t:eeggg4,4eve,-re4405ee44 a.-Te-eeet.:4 

.0 N..,... .m.0 NN . 

. M . M 

,4 of 4 

e 

= 

rng 

48 

ES 

g4 

. 

. 

ee e 

. 

E 

8 88 

... 

gggi 

5

. 

., 

44 

" 

. 

4r 

. 

g

8 

c‘i 

A cei. 

op. 000. 

o woem 

44 

El isA- 

-eg 

VA 2'3'. 

o 

e o  i.o 

RE 

4 

d 

2 

0 

 = <A 

O

o .vo 

of 4 

. -. eeg 

omm 

oo, 

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44 

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er7eom 

•

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oo.e. 

oo. 

4 

2.`' . 

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488 

A44 

..WW ..W 

o .o. o 

N CONGO W 

• d dd4 6 

A 242 '° 

g K;f o oo. 

d 444 

4 

2 

Collection districts 

I3. 

m 

A 

M 

„.., 

l

m.; 

a. ,., 

S 1°4 

•t 

12 

01 

2 °' 40q.CoW 

2g' 

o4 g 

11 Oft' 

g 2 7A -agrq a 0 0-..- m ., 

000 a801,g . 1...1 g'g.21.4ag.z.s_W,240az 

lNrg0147,40040AM%1§grOnEtt1 

thoopolir,F.5.9.ww, N'crzzzp .3 
4,j 4 ;151 ffm'ag2:2.AW‘i OSEIRS.Von'

.(14-1.1 Mdr-Z6r : '64 . dc4c4r464 ■4■4e6v:o6446

,, .■ dmoommgoammr -mom4mmmNmu 

.rx-nen.‘vm4c..4mmme4c- , nm

rda c7- docio64,...-Zeo.6066t'ddoeia 

mm4M n

m 

4m'nn om4Zmv. t-madm

4 

 <r4

Rsocq . omt-t-vmmmm4c;m4v-rm , venmr-mm

.Tadd4g4o4R44c4mo4 66444ad46

mom., m44t,..44 ,.00.104 04,1, . %7I .1 

MN . 

000M.N NN.0 ...0000......001M.CN

er.M.N..000 NC0 ...0..0=NNNVOm1+00N

00 .,N.d, . .,e. .O.

g4

.6 ..4 Mce4 04,7i.g0640g M0i4 

0 MN=c1.IN-1, 0 ,V00 .

M

00.00NeecI N....0M,

anf,tret,im eear lehi'eNW06.-a,

.1, se... ...NMIN IMM.MWN.CZWIMNN.d. 

N N .000WCOMN..N.NNN.M.CANN.....C

..... e.,e4ee aeceaeee.tae444e,e-re,t,e

.. .. .... ..- .. .

.. . . 

. 0.1... ..NNO.WNM= 0.00014..

0000 =m1,0. N.ON00.N...0.00=WMNNOC

....4,mmmc , 4,-.N..,,oc,44•4. , .4,...4m 

6

.o4m 

C4 .,4; 06M..uic6.1 04M1. 1 01

COONNM......4 NW0.. ...00. 

........................

..N ON.N0. 001 4Ong.

0

.NN0M

0 = 01 .0.0.0.0.00N.N.N 0,1 ....0

CDN. ONC40000, 00=NM....ItNeS.NN.00

cir:44p6M e4ae.,,,,,,,,,-ra,a co® o 4x6 

co co • ■ -, 

CA 

8 

.-. 

8 A 

0 

00. 

0 

o 

. 

N

g 

M 

N 

t

0

0

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a 

. 

. 

gi 

MNN 

=VII. 

NM.4 

N 

8 

ThirFour

d New 

teenth 

 Yor

New kYork Twenty-firstNewYork Twenty-eighth New York North Carolina North Dakota FirstOhio 

Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma Oregon First Pennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania Rhode Island South Carolina South Dakota 

Tennessee 

First Texas Second Texas Utah 

Vermont Virginia Washington, including Alaska WestVirginia Wi

i

82 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSION

-a y -,-. o8 _, 

n:$15 

.. 0, 

C1.. 

488 ,33 4='82884888888a84,444O c -68428g8884 

.4.4,46066 .6,,<,516,-.1c4.6Ae.iciv.i.44,6.2., 

4a4748 48W288488 482A 4g6- 414% 4A8S8884;= 

<or-,-,N qop 

8 

,,45,45w46,46-44a46.,7,646- ... ,e-xacf.itg. 

.amr.u.n.s.g , mm at-,,..m N 0...NMINgm..00 ,M004000.0.00..= <1, .N 

M. 

°T'-7°4'gggt,1:g.64PielArggeg7fgAiiaggeaatig'446 

. 

Total all internal 

revenuetaxes 

ci46c4

888g244SZAR4S842a4V4A84488a5488,88284A8 

0 766,6c3.0,e4,i,e44 ,1,16 04,56446046ode44,.6.6g 

8 .a5SPia2M1888 R 

..4. c44.4.44=004o4p, 11.. 

o4.4 . ,444 ,44.--4,=m,no 

el

S 

 ggggr.-aaeeee,eer

.

ee.4.4ge-reee 

.. . M NNQ,S= MN .,00N. gmmm 

.co <I, 2m N . NCAOM.

M..

NNmP =00.We? ..0.

m 

e-Ta...aa,a4.4.e.-Taaeeeee-4,,,-eaeaae4e a. . 00 C. N CI. r4 CO.).0. .. a=mm .. .. .: . . 

tooS 

.., 

8'd 

FE

ng 

E FE 

and 

8288A888Sg88424=g8Mg8ASM42"4348482 

0.5.644.6d 

'C4844tTO.143;4448824'aiSS484'i,Sg:1858 

Trowgec4- .64....4 466cT4..taao,70.5w.. . m= ,4,44o mmt-m4m;40N,rm mt-.64 .m.T14.1commm.d 

.. ..N..0...0,1, 0.... M0DeN .NO3.0 ....IN 

IN. e-1. e a eeee,,,ee-raeea eeae 4 c4 

ea hA . M N. . N ,. 

e4 

44.8 

Sa 1

.

4.. 

loca..g

Vaerw 

.74ci,..4K 

o tA 

A C'-8 0 .4dm . 

E. 

.. 

ae 

.,,,i5 

'ai4 

S4 

. 

a 

8 

4,: 

. 

r. 

.d

,o 

Of 

4 

. 

, 

1 

. 

8 

W .,..d .` 

° 

.-7 

ace,;d0V1 

'44NZ410 

.2,4-,A=Un'ag 

z.14 g Ro2 

0 tamp, 

ogt4ggt 

g-7P.a8 

A78:182 

M OO GA M 

e0.-ra4 

hglg 

m 

eg 

r-b. nn 

tte6 

.. 

r-,. 

00 

m 

5 

M 

. 

. 

02N 

r.c4 

m 

.,,te 

mw 

WW 

. 

...I

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, . 

A.. 

Mie6 

a 

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•a■ M 

M 

0 

Collectiondistricts 

Alabama Arizona Arkansas First California Sixth California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho First Illinois Eighth Illinois Indiana Iowa Kansas Kentucky Louisiana_ Maine Maryland, includingDistrict of Columbia Massachusetts Michigan Minnesota Mississippi First Missouri Rath Missouri Montana Nebraska Nevada NewHampshire First New Jersey Fifth New Jersey New Mexico First New York 
84 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

7:3 

o) 

co 

0 

"el 

(4. 

a 

•ea 

9 

9 

0 

0 

elt 

ea 

ea 

er3 

0 

0 

• 

O 

9 

Total income taxes 

INT 

4.-'44 

titl-b... 

N'bc' g;t4L.;- g2gtZ= 71T ° ACASe...:4847>84488Wal Fl 

++++++++++++++++++44+ ++++++++I+++++++ + 

9E61 

Nr.......N........oN t, r.q.N...t■■1■ 0.0....Cf 41 g 

...N................. 00mm0000....0.,.. 

cicigni...aivici.,- .,e4. ,-:.4 4,-;.....ciciaidoi.i... . 

.0, m= ,....,commc,,..,.. v04 ..moom , 

.04 ..4. a, ,.. r.co. . W .d, . , M ce cl 0 ,+ .0 0-0 cq M 00 40 N o t. C. 00 0 W d,00 ck 0 V4taa4gaaa.;a4 aaa4a4e4eaaaa44 

.. -.... ... ,.. mmo.c4m.onwo ,, 

.

.

t-.honeao,,Wpc, Nn . CV 000...,N co 

oo 

..m.03,...,1, N.. 

a4.-aaaaaaa4 aaaaaa,:ae gea44a4a4aaa .-7044.a 

. .. .. 06. . .... N d.NI-- 

.1. 

9E61 

...,...m..0, mm.. , .4..0..00,01,040004.0 

04 

. 

N00=.00.M.,PM,.0, 07.000M00. 00, 0000N,,M00,00. , 

CA.6.6,6,36d4.6 .60iM064 ,,.:44n:64.644,6.6402: M 

R.r4S7142248g2 4g88=38 WgS2;V:4284822..g 2 

g.ga

.

rggg',gg4i2g igFf g

o

gdgggIggS8 0 

l

.................o.N.. ........N..C.N<Cf.t.[■ f 

,644aa4aa eaa4aa4ag ege ee a44ee 0-, Cl a 

fa Nm .. . m . m . 

., . 

Individual 

NA 

il 

Ill 

4.0 Qp CV U, UI,COU, Q? COQ, , t■ CO ..>":1. I, .1 00, a C,1 CO 0 0,1 . CO GN .0, C. CV CO 00 _f_ •-• co co 

+++++++++++1+++++++ ' + ++++++++++++++++ + 

. 9E61 

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TABLE 2 -Camparalivf i11lernal reverlU8 wllfdiofi8,fi8cal yeaTS 193'; Imd 1935, by collettion disl.ric/.s alld Sialfs-Continued 

lJan""Uon dil;tricts 

:=:1 Alabama••• _._ •••,.___ •• ___ • _______ • _____ Arl!ona._._. _____ ._•• _. ___ ••• ___ • ________ 

Mklwsas.••________ •• __ •• __ "•• ____ ••• __ •• Fir>t CaWornia______ •• ___ . ___ • __ •• _•• _ Sl!:th CalUornia_. __________ • ___________ ._ CalorQ,jo. __ ._. __ •• _____ ••••• ______ ...__ ._ Coon<c!icuL __ • ______________ • __ •• ___ 

DeIAware._ --------._--.._--- ._-_. -_.­ F10ridA..•.• ___ ••• ______ • ---..-.._- ._-_ .. QllOrgb•••••• _. _. ____ ._. ___ ------.-_.__ . Ha",~lL __ ._._••• ______ .. ____ •• _••• --- -. Idaho ___ . ___________ • ___ • _. __ ._._______ ._ Fi~t IlliMls. __________ •• _. _________ •• __ . Eighth 11l1.D\li._____ • ___ •. ____ . ____ • _•• _. Indiallll _____ ..... ______ --.-_.._--- ._---­ Iow._•. _______ ••. ________ . ___ . - - - - - - -..­ KOOlSllil_••• _._ ••••••____ •___ • __ ._ •• _._ 

-- ...-. __ ._--_._­ ~:~i~~:::::::::::::: " , - --._.­ Moine•••__ ••• _••........••___ :. ___ ..•__
 

MaryJand.includju~ Di"triclof Colurnbl•. M"""achrnellll•. _••••.•. _. _____ .. _ -... Michlgan __ •••.• _••......•.••••.•. _ ,

Milln!lOOllI_. _____ .. _...... 

~,;~J~i~~iiil.::::::::::::::::::::::: :::: Sixth MissonrL_••••••.•..•_••. _ MonlanQ_ •• ___•••. --. __ .. _-_ .. _-- NebttlSlra ______ •• .......__ ._--_.._-_.... Nevada ---_._._...... -------.-_ .. -_. __ . New Ramp.hlre._ •• _____ •.. ___ .•_. _____ ._ FlrstN"ew JerSey._ •.... _____ • ____ •• ____ •• 

Filth New Jersey _. __ ----- -.-.._..._---­ New MllXico __ .•___ •••••. __ ••••• _. -----. First New Y ~r" .••• _______ . _____ • ____ •• __ 

Sooond Now York._._ ----- ----. ...._.. Third No ... York___ •••• ,_"_•••• ------.-. 

"."'

, 

" 

AgricIIllure .dJtlshMlll ta,as 

I Tobl eollecUons 

l'",<;en t Percent 

I 

T'~rce

1llcrens' lncrc[}OO in"'" (+10r 103~ WM (+) or In~ 1935 (+) c d"",,'M~ <1o"",ase d.crea 

H (-) H 

H $B. 2.,4, 121. 3B $7, ~32, 27~, CO -. $12. oln. 700. I JI2,700. IG5. I~ +) 333.257.62 393,381l,8~ +'" 1,:m,om."2S 1,7H,2O~.00

-, 1i6'J. W7.8:1 204,105. B6 -,e 2, ~·19. 794, ~l :j.178.3i7.llJ

+. 7.274.028. 13 J(i,169, 17('- 83 +122 S1.175.7lU.17 lOll, 6J S, ~gB. U 

+' 3. 3B8, 006. 81 3,669,714.28 +. 70. f»V. ,,(,j. 2(1 76, 22\<, 3j~. 6J

-. 2, 9~~. 7\11. 1B 13, 758, 9~1. 110 +~r,~ 13. 4B2, ~8. 40 2[;, ~20. 1sr. 7~

+" 2, 012, 924. ~3 1. ~50, 124. 50 -~3 20. I ~". S37. 7~ 36, 72~, Wl. O~

+0< ~05. 94.1. 61 536,~27.01 +32 18. Ol~, (O;~. 3.\ 27, fl46. 266. 6;

+' 005. 42\l. 87 1132, 546, 52 +M ]1. oWl, ~It. 17 H.~~. 781.8D 

-~ I~. 13r,. 300. ~5 20,67& 114. U +,. 2B, 782, 7'n. 00 32. 543. ~45. 00 -," roo, 820, 8.\ I.I~, W2. 33 -7~ 5.747. 200. 6~ 5. 692. 006. 80 

+' '18.854.IB 612, lBI. 02 +~r. I, 3t7. 53~, 30 1,870.2115.61 

._-------­ ~9.200,4rn.~2 95, 0~4.1184 ..'>6 +9~ 1()t. 402, 807. 50 264. 763, 687, ~o

+~, ~. W2, 670. ~2 5. (53. 961. 59 +:13 21.037,030.96 .'>6. ~75, 245-06 + +137 ,I. 728, P)~ 07 10. 001. ~~. ,8 +-75 32, 8t~, 176, 78 67. 01~, 806. 01 + +lO 9,M2,01!l..11 ~. a29. .501 23 +116 17. 52G,OI6, 72 30. 977, 001. 02 -" 12, 2ro.l~4,:10 14. 3~9. 183. 13 +" Z1,1~035.04 :J.i. 039, 187.92 

+" 4. 42O,0~1 n 9. 1~1. 07~. 7~ +1(11' liS, ~54. 207. 32 89, 623, 00:1. 00 

+' 1,517, B97 :j~ 11, ~OS. ~OI'. 74 +3'~ 17,301. 585. 00 25, 0~7,8~.13 -" 2. 132. 21~, lB 1.254,029.~3 -.1 7,976.326.83 \l, 07O,40U~

+<> 4.555, 101.06 7. 3~~. r.~. 27 +~1 51. 5~2, 896. 36 IjS, Wo, :1112. 59 

+JO 21. 581. 751. 27 19. 871. 1.1~, 9,1 -, Q7. 089. G88. al 114, 143. 7118. 97 

+'" 4, 317, 5~,,:l6 6,423, &l7.~" +,19 101,320, MI. 77 135. 85.0" 071. 41 

+l' 25,221.~1~.rM> 27. 5Ul, I~~ 11 +W 50.152, 191. 78 ~7, 511, 212. 40 -, 8m 5M 41 ~19, 1,2, ~6 -~I ~. 31.1, 203, 42 2, 53~. 879. 87 

+' 8. 407, 30~. 11 IQ26~,470MJ +z:! 5~. 369. 100, 47 a3. 939, OJO. OJ

-. B. 13\l, 620. 6~ ~. 957, 323, l2 +ll 20.172,471'-85 22, ~1jJ. 082. t2 

+62 1. !in~, 170!, 7~ 2, :jI3, 7:1'J. ~1> W 3.958. 638. 49 \l,161i,173.M +W ... 4. 53]. 3l2, Y6 5>Cl'4~,1l3.13 +ll 10, 3~1, OM. Oit 12, 4IA. 004. 33 -" 129.511,31 62.907, U -" ~,37~, 582. 83 2, 126, 621. 31 -lO 2, 02:3. Mg. 20 I, 6~9. 178. 48 -~ u.n1, 1"2S. 91 5, Z72. 047. S~ ---_ .. +'" 79'2, Q49, DI 531,325.00 -~3 11, 9r>\.U8, 07 14.. 05'.l, 047. friJ 

+. ~, 972, 856, 08 3, 6~5. 713. 19 +22 87, 86~. 115. 27 99. 77~. r,.t~. 00 

+' H7. 867. ~~ 112, 916. 68 -u R70.10~.12 I. 038. ~1j,1. 07 -., I, 0ll3. 612,. 21 70it,680.5Q -M 45. 8BI, In foO 48. ~,.t. 700. 07 -" J~.751,3I}l,67 39. e9~, 6.~2, 00 +189 292, 201, H9. 71 32;i. 437. 720. 5t H. 1~.MI.768.H 7. 196, 008. 97 -39 1151.054, om 06 '!02.0J9.ll9t.47 

Mlscenaneous internal revllllue 

WJ4 I ID3.~

$1. 8D1. 294, 5, $2.0;:7,327.19 

MO. 2<1.0. IA lAO. 517. 67 1.489. 214. ~O l. 31S, zoe. O~

.47.86\I.3n.11 5~. 746. H7.;~
 

3.\,964,199. ::Ii
 3~.'19, 1:18.41 5,917,668.1~ S. ~~E<, 2D8. 7l 11. 6~7. 766. 8(, H. 729, 787. 41 4. MO. 769. 5,\ 7, M.'i, GS~. 71> ft. 546. 2OO• .'i6 6, MS. 175. 2) 5.W8.887.5~ 3.Il'lS. 13r!. 83 1,265.()28.91 

526,632 31> I. 82tl, 87K 44 545,692.33 84.566.865. Zl M. 627, 057.64 13. 8'l2. Sfl3. 44 47.640. M7.1O 18. aJ~. 421. ~3, 15& 572. 26 1, '137, 32\). 82 ~,342,lM.16

7. M~, 235. 01 5.814,1;57.57 w. ose. 875. 07 71,803, I\OB. 20
 1 L 074, 275. 65· 1l.304,~H.79
 

2,4ll,061.32
 1.651,860.80
 

21,078, 723. 13
 30,~77,U5,73

;lll. 485, 908, 2:l 43,386. 934. 01
 rlB. 833, 72ft 70
 ro, 990. 056. ~8
 

H.371l,212,30
 11}, 801, 392. 39 873,7.11,39 812,871.59
 :I Uoo. 267. 7~
 32, 454, D2oI. 43 5, 51~, &14. 20 5.213.477.16
 .1.610,351.43
 2,610,375.78 ~.187.3n.37 3, 500. 511. 36 M9. 706. 7~ 351.964.00 ],815.138,34 1,518,DJ4.90 B. ~7~. 625. 70 6,468, 579.aO
 ~9, 185. 922, 82
 53, 7M, 022. 60
 ~32,~69.al 443,128.95
 

ZI. 156. 600. 71 I :16. 356. 13~. 33
 137.031, m. D2 , 113. 187. WI. 26 66.000,651. 17 Pl. 179. 3~1I. 48 

Fourtoonth New Yo,k. • _. _. . '_1 14. 7~5, "~3. G4 19, 26\1, 761. 54 +30 I, ~49. 8M. 17 I. 137. 94~_ ~7 _2~ 211, 820, 947. 32 I 36, 292, 490. 20 +211 

Twenly-flrstNewYOlk ..• .. . 8.JlS2,1l8.38 8,~78,7I6.2J -2 2,OS9,H8.GJ 1,4~4.7H.~~ -11 .1~.056,456.07 15,M5,IOO.H +3 Twentb~lgbthNewY"'k...__ ..• ._. 14. 11'1. S28. 42 17,092,685.40 +20 7,8ll8.~4~.71 8. OT.l,7:l1!. 4:; +~ 34,428,488.78 H.023,487.G~ +~O North !\l"olloa. •. •••. .. . 217,~;.,S':7_15 236,318.'155.99 +8 2\1,773,132.1.. 33.. 7lM.;<9J.'l +IJ 2l1(1,405,\l91.48 283,750.339.83 > +9 

Nortll Dakota.__•.•.•.. •. ._____ J91,~12.07 321,939,28 -18 1.0~7.007.1)'! 9J;, lSi), n -ll t, J30,SOI. 24 1, 7tg.O~7, 00 "+1 

First Ohlo. • •• _. _. _•• •• __ :!3, ,\.-17, 1-17. 20 01. 782, 705, 50 +77 O. 100, 49~. 1Il 6, 0&1, .\~, )7 +-18 39, 007, 207, 00 ro. 41B. 2B3, 22 +02 

TellthOhio_. __ •• .. __ . __ . .... _. 8.~M.717.40 8,011,(;;ta,H -0 3.317.879.8'1 ~.UJO, 17ll!! 1 +2'1 15,632,588.65 17.SOI.63~.OO +H ~le,"6nth Ohio __ •••• ._. 3.S55.M8.44 4,748,207.93 +23 1. MG. 862.-34 ::, .112.313, ,5 +73 B. OW. 019, 97 11,528.281. ()(j +42 Ei~htaenthOhlo . . .. 37. 656,9lS.:39 40. 651. 316. B.1 +8 4. 000. 82\UO '.7'\1.6WD~ -71 61.882,382.73 71, 3]1. Of>8. 119 +15 

Oklahoma ••• __ ._ .•••••.. .•••.•••• 35,~17.499.72 29,813.120.48 -16 3.5r.8.12L3~ 1.085,~M.07 +15 4~.7{l7.1ijl.ll 43.3n.tQ3.~3 -3 Oregon•• __ • ._•• •.•••••._.. __ .•••• ~.48~.870.03 2.511.801.07 +1 2,GOJ.625.S8 4,On.nOSJ +,\~ 6.829.280,76 D. 150, 73a.63 +34 

FirstPennsyJvanla._. ..•••.. __ ._.. 67. tla.liOa. 71 78.79:1.233.54 +17 7,190.745.84 14,~O,S8S,7C +]08 118.~17.721.05 14B.2lA.772.1~ +25 TwelrthPennsylvani .. . __ . S,Il~~.3~~.80 9.rM>7.018.~9 +13 I, 327, W1.l0 1,2H,92i.3() -e l~.W7.614.35 Ir,.99~.4r,4.28 +lB Twenly-thlrdPenns!·l v nn1n_._ .. _.• _ ~1,[l"J6.a60,67 4B.~32.2n86 +IS 1.787.1~0,68 2,376,]22,&1 +33 &2,rm. 238. 37 !lO.1l3.~OO.80 +29 Rhode !!land_. •..... .. •. I"~ 112, IW, % 6, 7f1:l,4~6. 10 +7~. 444, e,',6. 3.\ I. ~62. 519. 65 -4(1 H. 9~, 135. 30 15.4.50,001.46 +3 SOllthCaro1Ina_•• •.•. •• -.____ l,ne.6c",4g 1,281;602,12 +5 17,2117,107,37 17,126,284.04 -1 2O,571,:Il;(l.02 21.49.•• 1l~.87 +r, South Dakotl'l ••. ••• __ !,~~,1.7.QS 610.693.39 +16 4(g,9il.\.15 425,565.58 -~ 1,331.17<\,2(] 1.510.79,1.'~ +IG Tennessee."____ • ._. ••• __ .__ 5.446.88.\.47 r,.1I89. 888. 24 +i~. &10. -l00. 16 0,404.574.89 +ll 17,451.058, H 21. 41'l'l. ]r.~.' I~ ~-:.'J

FirstTex""'•• • ._. ._.__ :I:l. 282, 352. 80 2',47l,07~.54 +5 3.HO,M~.92 4,70A,OOI.93 +37 35.302, 17-:" F>6I U.HI.t05.~8 +17 Serond Texas __ ••. __ •.. .• .____ 11.128.691. 80 11.1141. 1ll1. 37 +5 6. 6~.1l9!l. H 8. 4U, 6~1. 80 +27 25. 3F>6, 515 07 n 719.1~8. 50 +20 Ulah._•..._... __ .. .• • • __ • __ ._. 1,303,213.02 I.J71.I'l'lr.SO +.~ '17.Q91.00 3.182.087.80 +602 2.635,170,:); \l,3()q.'221.7J +1~9

f,7:.~oO;~~,' ::::::.::::::::::,',',',',',-::::::,-:: 485, 550, 15 6H. W7..\0 +33 3'!O. 12. 70 210. 918. 2(l -34 I. 450. 3118. 70 1. 7~~. 73 I. 921 +?J 107,878,6W,n 119.3~8.~01.2lI +1\ 5.Dg7.380.08 11.217.495.2.'; +87 122.6G2.2t3f,~ 141.348.1"9.~6 +15 W"",h(ngl~n. iQe(uding .~laskR_.__ . •• "_ 6.614. 02D. 73 8.013.71,,00 +21 4, 01l,OB7, f,8 5.169.5117.01 +28 14.400. 376. ~2 10. ~12, 'l.J1. 81 +3t We:.t VlrglnlQ ._._. . __ •• __ • __ •• • 4.251.212.42 CiPI. 5U (I,\ +3 I. a~,~. 86l. 52 908, 229. 98 -17 8, Q2\l.82.'. 4() 10. W5. WO, 2') I +" 

ir.1,~~~.U:::::::::::::.:::,",',',',',:.::::,':,- 32,441, 214, 80 3,l./lol1.Ii!l'. M +~ 3. 2~0!, l()o1. 4~ 5.720,386.42 +75 43,~99, 6J3. 57 ~I. 5~3. 702. ~Q +10 549.61'.60 ~~I ..IPI.W +0 ~'()2.588.T1 212,831.62 +5 1. 174, 755. lB 1.~~D.446.781 +" 

Philippine ["lollds.•_.•••. - ---- •• • 475. 225. 15 l03. 71a. G2 -13 l'c'o"C'··C'C''C'C"C'C"'IC":="C'C'C"C'C'0'=""1 . _.__ 475. 225. 1.\ 4e3, 7J~. 62 -1.\ 

Tot.L.._...•.• __ .. • ••• 1. 4B~. 19«969. 16 1.613. gS2. Poll. 24 371.4z:!.1l85. 64 52~. 222. ~li8. 24 +42 2,672,239,104.52 3.:'99, l35, 572 IS -r23 

TOTALS FOR STATES AND TERRI'l'ORIEB COMPRIS1NO PART OF OR MORl; 'l'HAN ON" COLLIW'I'lON J)IBTRlC'f 

85 $243, I~J ~7

+86 151,946. 2(,\, ~3

-65 11,2m,:1iIJ.86 

+8R ~l .... H9. 838. ~B

+J6 3~".\.,~, 784. l~

+18 7~.!.I.I.S70.:)2

+10 I"J.7ll'J.OH.:U +51 5&1. (t!2. 270. 3l +2'; 12~. &ll. '.l.'l8. 44 +!lO 19~.OO2,574.J7

Al""'ka ••••• _ •••__ • ••• _. __ ._. •• J5B. 653. 05 ~S3,I\l)fI,12 +~3 ,Z1>,7IO.04 

C.Jif~rnla ...•.. . . •• _._________ 8~, 831, 520. 3Il 87. 005, 578. 02 +5 lO, ~13. ,\:1.-1. 114 

District 01 Co'umbla_._._. .•_••• __ • __ " 4, 21?, G13, 85 ~, 442. 497. 44 +S 326, e35, 44 1IIIn~I~ __ . _.. .••.•• • ••_. g8. 5J9. 728- O? JJ2, 2f,7, f,Ot 14 +34 M, 358, OBO. 44 

i;{r.lol,t1~:::: :::::::::::::::::::::::::::: ~~; ~~: J~ g ~~ ~~: ~~~: \s: I?; f:~: 8g~: ?i; NewJ""'ey ••• •• _. • __ •• M,G65.M'3.52 ro. 232, 002. 20 +10 3.760.800.59 Now Yark • ..•_.. •._._._ ~J'3. 15~. 6'I'J. 2~ 27S. 763. A42, :u +3 3g. 027. 3:)0. 33 Ohl~_. __ .• •.•• •.••• .. _ 73. 9l~. 431. t3 95, 193. an. 59 +29 12, 811. O~~. 29 Penn~ylvanla •• _. •._._.___ __ 117, 226, ,It" ~7 130. 212, 489. 88 +10 10. 300. 037. 02 PhUippine I,land~ , ._••.•••• __ ..• ___ __ _ .•••..•••.•__ •• __ • __ • • •• • •. _ 

~~~~_~~~~::::::::::::::.::: .:::::'::::: "--3.'--i ii:OM.-00' -·--:if..-ii6:i58:iii- -­ ---+5· 10, ~~: ~~~: ,~~ W""binglon • •••••• _••••. _ 6, 551>, 4~7. 68 7,930,112. 88 +21 4. 01~. 317.&1 

$3,888.62 19. 828. ~91. 11 146.775.82 100. 438. 646. l7 t.>:WI.Ql4.~7

2O.2t6.B~.Ot

,. l~7. lYJB. 19 ~R. 8iO!, 770. 8" Jr,. 2.41. b.!J. 00 18.000.~12.00

~~7.201,'I~ ._ 

1.~17.H:l.gl 1 

13. H9. on 73 5. 1Ii.1. 7tl8. ~~l

+117 

+'" +29 

--Giiii:si3.-ii· 

M. ll68. C'&!. 63 

H, \6~, 182.95 

!3ro8. 000. M 170. BH. 840, 77 12. 78t. 920. ~9

323. 1M. 033. 65 52, 921. 027. 62 86.502. 12B. 45 114, 428. 504. 20 G72, 473, 493. g7 154.079. m.17 2l.4. 35.'1, 7'n. 32 

807.201. 54 1.517.142.04 

74.210, 805. IS 18. 13..~7I. 2~

) ComprISes part or M:llylood dlJlll~( jiU~" I~x only. S_e ahove for mternal revenne t""cs.
 

.NOTll:.-Tha ahove O~"", Indu<le Qm"Uf>(! C<Jvare.1 inla lhe Tro,sury from document-ary sr=p ~ales l'y po'lnIMIN'S "1 .... on Il.'I "'080 'S< C<JlIocl.ion. 011 import.a'l disf.llied 00
 

splrilll hy ooll.c!"," O!l'll,toOl'. ' , -J 
---

------

TABLE 3 -Summary of JTll)lll/dy ifllernal revenu.e and agricl.liura! ndju8lmw! Ilu re~cipl! for Ih~ ji8cal year ended .rune ."iO, It}:'!,>, !IY 8,JIII'CCS gg 

""~

lno,,,ne~ Corp bon -..--..._...................---_._--.- ---.
 lndividue.l._ ._-_ .._- . -- --- ----....._......._...--­

To" . - . --- -_. . --- ..- -----.............._-_._--­ C~p\i.I·'t.ook tax_. __ - ---- ----. .__ ..........-------- -­ E~ooss·profltstnx. _______ .•.•.. _. ____________ . -..._- ._-------- Eswts tal.••_•••_. ________ •••.•.. _. _. ___ . _. _. - - - -..-_... _.
 Gilt tax ----------.,--...__ ................-- ------- --­

Distilled spirits, etc,: Dlstllled spirits timported) (~cl"'l tIlx) __ , ___________ • 

Dlst.llled spirits domestic) (ro;cis& Ul-l:) ________________________________ 

Dlstllled spirits rectification 1"",. ______ • _____ ...•_•••• 

Still or sparkling wines, cor~I~IS, etc. ~imporudl (IlXCI"" tar) _. __ Stili or sparkling wines, cord,a!!, et~. domestIc) (exoiM tax) __ . Grape brlUldy used lor fo,Ufying oweet wines____ ••.••••

RlICtlflm; retail and wbol8Salellquor dlllilerll; manuf&etur8~ 01 stUb (ipeCItII t!IXes) _____________ . __________ •••• _.._____ . ________ 

Stamps for (lIstllle<\ spirits intended for ""port_._. ____
 Cooo stllmll" f~< c\1>!tllled sp;rits bottled in bond. __
 0:lnt.lue, .tamfJ" (Liquor TJl,Xing Act oll934) ________ . ______
 Floor tilXes {Ll'lUo< 'l'uiug Aot 01 1931}_. __ • _________
 Fermented malt hquo<~.. ____ .. _____________ "____ .............


IlrowEor'; ,e,oil and wllol..alo (\oalo~ in malt liquors (sre~I,,) (ues)_. 

ToW•••.. ___ . ____ . . ------- ---.,. .._..._--- ------- Tobac,,";
 CI~1Il'S pargo). __ ... _____ . __ ._,
 .._-_. ------------- Clga", <mal])._ .. ______ ...____ ---- ----....._- _.....---­ CI~H(,," gorge) __ . __________ ............... _.- - --­ CIg8l1ltto!! smaJl) ___ • _____ . _. ________ .............. _ 

Bnull 01 all descriptlons•.. ___ ••.. _. _. _ - - . - ....---_ .. Tobacco, ohewiug and smoking••.••... ______ _._. ----­ Cigarette papers and tubes __ ................. ------.
 Leal d<;a\!lT peuaitle:I, etc________ . - - - .....--------_ .. _- TotaL ___________ •___ ._ • _____ .•.•_._. _.. _____ . _____ ._. , __ "" 

~-

Slomp tar... nHJo VII!, Revenue Ad 01 ll126 "" am~D.-jo/l):

Bond. pllndcbtedness, issues 01 c"p,tal 'tock. deeds "I con reyanc". rtc._ --. Cap!!al stock and slmllEll' intor"'t solo..' 0' t<llll.'(rer.'...

8al",.o1 produce (Iuture doli ,·ery). ...... _ PIsywg <:arm,­ ._.._• _ 

.. •• __ ."_ 

--­ lillrcr bullion sales or transf",". ..... _ --- TotaL ..... __ . ._•••... _ _.. 1,muf,duren;' excise laxes: 

Ll1hrlcating o[ls.• ._ ... _._._ ... __ _ .. _•••... __ [I",,,,e,'s \Vorl, malt., gmpe l'OnrenlmW,. 01 c. . . .... .. .•_. Match"._ ·.. ..._..... ..• . __ . . __ . . ...... _ (; "<oIi,,. _. ...... ._". .• _ _ ...• 

~:I"ctriC!S1 enorgy • . 

Tires ond Inner tllhc~__ -. Tollet prep.q,o!lou", &tc _ _ _ _ •.... _.
 Articles lUrid. of lur... . . . _..
 Jewelry, eto ....••..... ____ _ .... . __ •...
 

A lltomobil& tru"];s '_ _ _ _
 Otber autolllobi Ir~ ond mot"'''HI~" '. ....
 p"rt~ or aooossc,I., I,'r aLlIo<lhlhil", ___ 

. _ •.•• __ _ · Radio set,. pho'lOcrnph rt<'r,rd<, Nc _ Mcehanlc"] refrl~fr;'ll",.._... . . . SParlin.<: goo(l~. __ .. . _. . ]o'''O"rrnS, shell~, an'l c"'tr;dr~'

Pistolsalld ruvel".". __ ._•... 

••.. 

..... 

.. 

.. 

_ ... ••••••. _ 

.... __ ._ _ 

. __ .•. __ 

. 

· 

-­ l;!llll~rns!IDdl~n'ICS. .. ._ _.. __ ._ _ Chowinggurn. ...._.. ..•.••.• ·-

TotaL. •. __ . " • .. •• -­ .\[ i.''''lllso.ou' ta,,~<,

T"l"pbon~, t,legrapb, radIo, ond cable lae,[lltir,. le...d ,,;Ir-es, eto Ttau"~o"allooor oil by pipe line. __ _ . __ .•. ' .... .. La"""s 01 '''fe-depo'it bo'es..•_... .•••_. . ..._. Cll",,",. draft,. 0< ordern lor tbe payment of mone,'_ -. Adml';lon to theate", <)(lncerts, "obarets. etc_.•••: ... __ . . _. _... __ .. "_ Clu h du.., ",'d initiation I""s. -. _. __ . __ . __ ..•__ •. __ . 

- Adulu,rbw] "".1 P<OOOS3 or renovated hlltter:mi.ed flour. ~ndllii;;(fciieese. ,)l"o," ...~arlne, ioeluding special toxes._. . • __ . ••• . N ",~Oll"" inclndl1tg s])<loioltn"es .... __ • . _._. . _ 

Coconut, ete., oils PlQ"""*'c\ '&lc. rmJ-i. Revellue Aet 01Ig3i) .. __ ... _.. 

Crude petroloum proc('<~.<J. etc. (,e<~, Ojfl-l ~od 605. Re"enuo Act 01 1934). I Notional Fireorms ApL . __ ._ ...... __ ._. ._ ••• _. __ -­

.­ . Receipts lrom other miH""llauemlj '0"'('(", includlul: -roP;;"I"d·i£.Xes-·o boat" canlly, dividemls. pT,>lllllLllOll '·iflblions, mid solt drinks•.... _ " Tot':L. _...__ •••• ••.... _	 .. 

Tot.lIl inlernal rOvenw_ 

19311. 

Jul;' Augu.' "eplemb", Oclober Novrno1)or Decomber 

I 

_. _. -_ .. . - ­ - --, - - ­ - - ----._-_... - ­.... $14, /(;1. 7810. 30 

7,5'1.11,776.60 ~H, 22\1. 017.;;9 8. GUS, 004. 33 S91, 212, 131. 27 7Il, 9M, 71!li. 03 $1::,tOO. U9.00 6. J;U. ~79. 7T 

1Ib.3.S1,9jO,:lB 

i, 1-13, llG. 30 $S8, 357, WOo 16 74.600,971.01 

- ----­ ---­ ---­ --.­ 21. 701l. M9. 09 2:!. 924. 081. 72 171,17~,917.B9 19. 1S8. 7118.!IJ 22, ~2S, O'~. 08 163, 056, 561. 17 

---------­ -­ ---­ ._- .­ __ ..__ .----­ --­ ..__ .._- ._--_. 

.-... j 16, 782. 97 

- · 8~.GM. Sl 

- ---­ - P. 3~9, ~10. (10 ---­ 15, (lIlB.8\ 

35, 035, 912. 42 138,901,16 

7. <132, 775. 05 25,134.33 

49, 000, 102. 42 1,182,938.82 

10, 095, 621. 86 67,142.91 

4. ,,~, 370. bl 1:l:l.30J.2t IO,SiI.3ZI.0It 

l3,08G.17 

"03,530.08 

140,859.58 

10, llO3, oro. 26 

11'.6, l39. 01 

219, tlEl. ~9

1,161,241. 93 H, 935, 044. 86 

243,031. 28 

._. __ •

_•• _________ ... 

_____ 

_... ____________ . 

____________ , _____ 

________ . ____________ . 

72T, ~O~. 021 7,4IG,4J&70 U~, 574. 77 33, 4~9.12

22~.OI7.70

12, f,SS. 0'2 

•.\4. lOi. 80 8,9U,003,80 

459, 6~7. 08 31l, 165. 2.\ 

301l, B35 ~l

ro.307. ~l

1,00.1, 7l1El. 29 

1l,608,8B5.04 

H3. 150. 75 1r,. 'I\l'l. 17 39.~, 172 13 13~. 411. 76 

, I,M5,2U.SI 

J4, 420, ~,5. 16 SOl, 6U. (15 

70,005.79 

M7, 693. 91 8~. 039. lG 

I, 671, ~04. 39 I~, 087, 767. 80 S47,II~1. ~O

88, B32. 11 

730,600. M 

39,0:111. Z3 

~. 67~. 87~. ~~

10, ~27. 852. M 

\loll. 177.:16 n~,2ILa3

933. M8.!l3 37,5,·..U9 

• _. _

........ _. _... _. 

. ___ ..••_. __ . ____ 

_______ . 

.'_' . 

___ ________ 

...-_ .. -

__ ._ 

___ ._._ 

_._. _. ___ . __ 

.............

• 

._._ 

2, .'>(}I, 782. 04

I, I)'lg. .""00 2-11, ~OO. 86 lM, 749. 05 2.~, 316, OlS. liS . 1, 771, gn !I.'i 

1,056,81~.~2 ."" 1.16Il,OP 

328,9,11.52 

2,557, 1M. 39 Z3, ~Ol, 071. O~

700, 34~. II 

Z3e. Oll~. 97 

~.UO

2, IM.OO 4r.8. 237. M 13~. MS, 2,\ 

17,2~0,JOI."1

11<0, B18. 92 

222, 2-IL 47

7,8~0.00 "'0

57l, 658.83 26.387. n 

16,714,61,\,,18 

12Q, 692. 14 

209.870.02

3.010,00 .""

Cil!, 930. n 

51,012.77 14,OlO.44~.7g

02. $~O. 07 

11lB, 91e.:l(o 

2, )0 

a,0B5.16 

708,321. 60 

g, 73.1. ZT 

_l3, 065, 551. S4 

60,867. H 

--­ .. __ .. _----_.­ 38, ~23, liSo. 41 38,566,380.18 ~I, ~97,006, 75 3~,1M,1O~.9( 3'1. 370. ~Z!l. QQ 35, 159, 1l6II. 03 

-----­ ..._..._--- ---­ -"----.....-.. _

---­-----­ ----------­ -...._..----­ -­ ----­ -­

-------.-.. -----­

..-_._­

--­ ..._._-_.­

.-...._- ._-------_. --­

---"-- -------.-.­

----­

9',G. 201. (;~

HI. 103. 79 J. r,27. f.Il 

M, DOll, 679 70 

409.318.~

10,667, :W •• 74 

120, ~78. 9a HUll 

l.049. 17G.55 14. 2U. II 

Q6~. 82 ,~ (clS, 7~7. H 

5-17, G07. 3G 

6, !OJ, ~llJ. ~5

1», 152. II 30Ut 

0511,255. H 

15,768. \lJ 

1,192.32 

30, 883,1iS7. 61 

~.007.40

4, ii, ,2f\3. 2.~

g2, 722. 56 

I, S89. 40 

l, ZT5. S7~. 38 

H, 751l. i~

I, 71». :l(l 

32, 1M, 680. 03 5'1.7, 6gl. t4 

4, ll44, 391. OIl 

82, 2~,1. 40 ~57.-4{I

1.2112,~RM

12,077.71 

1,776.27 

:to, 183, XIll. 33 5<.2. Mol. ~'l

4, (3~. 891. 27 63, 082. 2-l 277, 14 

861,778.30 

6, 68G. l~

1, (,[J~. 56 

ZT, 630, HI>. 30 

481. 6G~. 48 3, ,,06, 035. 42 70,337.68 

(8 37 

---­......._­ (0,322, 6l O. Il3 42, B5,lS!l, 58 I 35,853, 687, 00 39. 0'l2, 717. 16 3,I,~12,32I.g( I ~2. ~&l.l~l. 2Q 

1,565, 44a. 30 l,lt,l. ,(:2. ~J

43~. 348. 51 19f" 1~1.;0

:lBO, gSS. 76 

3,646,609.80 

2, 05r,. l~S, 57 l22. '>')1. M 4fJ4. \181'. 87 12, ,1,jO. ~r\-I. ~o

2. ;IU~, :lUI ,\9 2. S~4. ~&-l. 7.1 I. :1I1l, 21K 22 1311, .,'11. 17 

1.\0. 0;0. 19 

IH,'!Od.M ~,~',\,	 0:;01. .IS ~H, ~r,').\lj

1'2, (I,•. 81 

1,07.1, 140. fI8 414. 8.';0. ,\9 

321,1:iGG. ;T 

11,417,11.1 

14, ,\(07, I)g 

30, Slf,. ;).1 

28. 02f" 515. &1 

J. B15. 520, 93 73f, 777. 44 21g, J21.11 3, ~92, 115. ~7

I, 94~, IG2.l0 '~9. O:Jl. ;j~

747. n t~4, ~\o. \Iol 14~. 812. 7~ ()(lOJ.un U (~.(l(;(I. 78 

. - - - .. ---_ .- ­

~IC, J~~. ~"

~,'J5,"'11.~2

15l. 832. Olil'>, 43 

l.m.llUl! 1,248,110, M 1, 1%, ~60. 23 1.400,~3'.1~ J.481.~9L~S O.~, 310. 2~ 84t" 2~7, 711 '.P:),7~J.Ol

10,,4, r,()l. ~4 M~, 710. 47 "~IS, 7U6. 73 ~IO<, 1[)4 J8 :112,~.211 4~Q, 4~G. BO 55t, 839. ~O lOG, 5:lB. 60 lul,l89.B2 7([ 809. 90 M,300, 47 47, 62l. 40 

3,811,81l4. 35 3. ·m., 034. 09 2, 905, 673. 99 3, 366, 002. 'J:I 

2, 2~5, In 38 1, 920, 41n. 11 ~,r,1t.\I4~.'!9 2,013, Olli, 30 t2~, 700, 12 111.8.1.60 2'J8. 410. O>! ~I, 1111, 21 42~. OgO, 7.1 331.88.,0; ;2 04(1, ~g~. IC, 4,,0,742.97 l-1, 712, N8. 10 la, 033. 2:J6. 86 IS, 7~G. \135. O~ n 09.1,117. !H 2. :17i. O:H. 20 2, ~Oll, 71Xl 41 ~,I18 ...,9"'.S7 2, .toO, 22~. OJ 2, 2rl,1, 781 2,M'!,ITl.07 I, 921,(,;l;1. 2G ~. 050. 095. 32 7l1~, ~OO. "' II BIG. 08l. 3." 8:11, IJ30. 7-1 1, 200. 011. 72 226,059.22 1Bi, 8n ~I 2M, ;28 ~~ 301. ~67. 7[, 

121,120.59 02, 1M. 10 lao. 217. 9~ 15,1,021. no aW,71J.2S l24,7IJ11. IS 40" M5. 3t, 4M. 786, 56 2, &1,1, 2U. liE .2, 776, 06~. r.2 J, 307, 70r,. 60 J. 77~. ,\71. 42 494.3M.U 404, 7B~. 70 5.'1,\. 69!J. M ,"n.~Jl.~1

220,681. 76 3/),j. 2'.11. 01 2~,.r,il\l, II 4r,~, GI~ 47 lP2.714 ;;1 477, dJI), .If. 30B, 400. 37' H7, 31fj.!2 

:102,27\.10 zgf>, ,\1.1 C" :145, 7~1. HI 2,12, !,;,7. ','" n~,Oln. 70 1~(). "!">6, 96 3S5, 37R. 8l nJ.1l3i.~;

".l~~.~ l. 747. 111 la. 022. or, 1.2m:SI 3~. '\l>~.~7 2~. 9:S;. 02 30,1112.14 23,2SUO . ~,'.U/Ol.61 M, ,1~1. 97 58.126.17 litl, 311 

- '" 

28,7:,4. MO. 55 2G, "~", 1191. or. 31, O~I, l(){l, 40 25, 74r,. ;81, 5S

J, 41>'>. IU6. 10 I. 358. 33\] 2,07I,gllll.47 1, 591, M~, 84 81~, iJOO ,\2 ),0';0, 01G. '"13 6711, ,IOl. 13 ;f>4. OI1G. 90 ~j, 844, JO 200. UG9. 25 18·,. 31~. ('.J 18~, 032. 3~

3, ~3T. J19. g7 3, 102, 502. 19 :1. iOI. "~9. ~~ ~. ~7t,. 191. 32 90~, 717. 21 J. 202, 511\1, 74 I.~%,~n~t 1, H3,~I:-), I'~

59i, 83,1. m .103, 5G3. 01 3~, 2~~.1';(l 4U7. 00;" 49 2. 1M. 72 1,100.20 ~11. 10 773, ()I 

190, 810. ~G J08. 84~. 51 10.,. ~9ri. J6 107,854, t2 21, 335. 01 18. 70'J, 00 ~.r,'3. r,~ I M. 81(1, 85 1,537, lola. 72 1,SI8,191.8; , ~~(;, M2.~' 2, ~L>l, 008. 92 14J. 714. OJ 1M, 067. 32 1!,:3. 402. 83 148,52,. liS - .. -_.- ------.. I, "53. 52 l,lI'JO.H ~.OO

IW. 371. 3,1 10[1, 302. 00 11\1, eos. OJ 224. W~ t,l 

0,1\55, 887. 0lJ 9. .\32, 1165. 12 10, 910, 7~0 III 11, 4~O. G6S. ,., 180.656. 7M. ~o 339, tj~, I';(l~ .•,~ I 164.1182.219. 93 IH..aO,2~1.5(

, I, ~58, 208, 00 t,~ •.\,mO.6g 

108, 380. ~4

~t,f;.:J39. ~O

I 

30. n~. 10 

3, 6J0. 247, ,I~

1, Sty], 91\', (7 

~2, 420.;g 

300,200.05 

14,261,4:t1. 114 

3. 12S, 5~0. ~l

1,i'~I.OtS.g.',

l. 412, 135. ~2

412,835. Ui, 

roU..... 17 ~7~. 2dl. gS ,. (116. 71~ 110 ,I~r,. l'O. gO ~,;g.ll7.9('

1<,,117.41 

2l2,~7~.50

l:l2. 01.1 .•7 I ~,310.i.\

11. 2\K 10 

M,7.3.'S; 

2r,."1l,426.~G

I, 6JO, 3~8. M 917. 2:l~. 8g 

IgO,51O.81 

1.001,1'3:3,23 

1, 61J~, 059, 98 408,8JO,lIIl 

677. go 

111, 909. 11 17, 01)0. 7~

\'4~, 426. 52 1102, ~62.42

'00 00 

1I~, 'Iti9. gq 

iJ.7.J,I, ,:H. \>r, I 

1_ 2~', r7" .ll7. ,IG 

• E~ci~ tax.. on autamobllM ar~ levied OIl the y~lue 01 factory ~<I1es aod .re not ~ue until the enel 01 the lollo"'!og m~ulh.
______________________________

--

--

-- ---

--

--

--

--

--

--

--

--

0 

T "'DLI!. 3,-Summary 0/ monthl!l in/er1llll re"'rllue and agnru,Uw>J! adjuslment tax receipts JOT Ihe jiscallieaT cnd<'.d JU,llC 30, 1935, by ,0Nras- Conlililled 

1031 

Source 

Jilly AUgl:st 8e~lombet Oclob~r NovemMr n"""mMr 

\ 

Agricultural aJ]rn lmou1.-Import compcns[),jjnll', tloor. Bn<l prncc~"ing [""es WbeaL._._. __ ... .• __ •.. ••••• -. __ .. . __ •. . ..__ .• _ $9.971.~U~ ~9.82'.!,82T, ~5 ~Q. 055. 001. i2 Ill, 857, MO. l~ ~ll, 556, 1\0. al Sll,443.912.8~ OJll<ln. ._ •._,,_ 11), :lIlI. 4'.lll. frO 0.045.\17,60 ?t%.'*08 Il.OW.2iJ!1. :g IlH6. W'. 60 8, 393. 'ltG. 71 Tobacco__ ... • __ . .___ __. __ " •• __ ._ 2,403,8](.115 2, 282, Of)!, 84 2, flO, 476. 77 2,.\.\o,Mf..IG 2, WJ. i3'!. 03 ''In,~a.l~ Fold eoro.. '.' •• "" M~ ~t>Il ,~ 6,1~, 1>34, :l3 [;41.7(,6,77 601,lI~, 11 M~.O~,24 OO/l. n~, 32 110~,.._•• ._._. .. __ 1.8.127: Wl: 35 16.172,(m,77 10. 521. 17~, ~O 17,178,952,37 17.010,~H,56 13, ~70. 011 gr, Cortrilil J>1'pe. >nIl Jllt~ lata'.oR . _..... __ .'••• 827.Ig.U~ 38~J. 7;U 61 003. Old, ~7 102,8~2 \10 JII9.;;\8,23 233. r.~'9, 95 SUglIrCBn. and ru~nt boots_. . • 76G,S~2. 7~ 2, 5U, ~jO, 50 3. i63, ~26.11 1(, 43~. 'lU, '1\ C, 0'14, ;13.10 6, lljl}, 01", ~,Q PIBnul3 (00 i1cor tuxes) • ._ .• .•. . _. •• _ 3OJ, ~7 1J~, 16 4~0,335, III T',bE\CcO ",los tIIx (act of JU:lC 28, 19~4, Tubhc. No. "3, 73d Cong,) __ ._. _ --..33.-437.-18. -- ---Si:2iiillS 1M,~IL 14 190. 5~9. 2:J
 C~ttm'1!innl~ <0.< (Ml ar Apr, 21. IQ~4. Publ;~, Na. 1<l9, 7~,j 00"1':.1... _.• __
 78 1.500.61 ~. OO~. ~7 23, it7. 8~ 6~:~1~~ 1JudislnbUle p,ooc,;:;ing. Clc., colleotioll!L. -. __ • .. - ..•.•__ . __ • _'_I_~~""""O~"'" '''+~'-c=="'~I_c'=,':==:! (-n, 001. Wi (-I.~\~.W) l-8~,Il'l.g7) 21,OOil.1l 4M,31l.(O

Totl\l_ ._ .•. _.. 43,700,029,13 39.891. 439. ~i 40. Z92.074. [,5 5~, 7J~, 9g0. ,6 44. 682, (08. 52 t6, 107. 574. 96 

Orauu \.01-1\1.... Ul~, 610;:' \l8~. ~~ m, &It'.l%. 27, I 37'), '3r.~~3Q7 2U0.697.~IOW I,Y, II 8. 1\.-1,(1. 00 3:1:1, 78•. U~j. 01 

Source 

local.M lax: CorporQU~n-. ._ 

IndlvldUQ!. _••. __ 

"l'CIQL_••• _ 

Cap;t>.\·,\(lo\;' lax. . __ . _.._. __ . • __ . _.... _ 

EXCfl~·prollU tax .. _• . __ ••.. _.. _••. __ ._ .•• _ Est51e la'.. .. •• • • _. __ • __ •.. _. --.. __ .._-._- Oift t",, , __ • __ ...... •.•• 

April MBY JllDO ,, __'_'_'_'"_"_'_'__1__'_'_'_'_"_"_'__ 1 ..~~I'C~

l2, mo, 600. ill :IW, gl3. m. 27 'l30, :76, ,\.\(1 43 lIS, 340. 872, 34 lH, 1!l2, ,M.12 '1:1-1. 513. :]42. 84 ~,(~,I~l H la,ago.n;.as \82, ,31. al~. 59 ~.[Il~.~~;,:'il IO,II.'i~. :71,(.7 117,375.J27.0li 

22. 320. 700. 77 33, .11lO, (,':19, 3.\ :121. fO'l. &;3.02 24.384. BIG. 7U 24, 835, ,JIl (;~ 251, SSS. ,;r,O. 89 

nl. I~O. 00 W6, tH, 3~ lfiQ. 15,1. 49 22~. 3~" 72 l84, ilG, 21 313. 0i2.47 14~,lilJ\I.1)J 170. Wl. 53 71],05:1.50 9;18.138. III S9'l.~"Uj.l l.'.I~1,821.~

10.061, 079,:>2 12, 693. 7~3. 71 11.575. Wl4. I~ H, 11~. rtl9. ~n 1l,ijS8, .\fI. 60 1,704,987.8. WI.Wl,68 ~:l~:m:~ 3.0".4.711.09 430.m.87 584.311. d7 

D.lstlJJ.d sp;rUs. ~tc.:
 

DI'tilled .p;,115 (IrnpOI~d) (,,,,,,rCj,e tax)....... ._. _
 Dislllled ,plrH. (domesl;c) (e:cls6 tux) •• .. _. .. ..
 

D;s('Ued .pirHs rt<:tificaliotl tllX •• . , . .. ._~ _ , 8,111 or "lI",klmg W10as, oord;al", ek. (import.m) ("",cis! t",,) "._. _ 

!lUll or 'P'lJkling ,"in",. tor,\ial&, tk. (dmnutk) (\:.ci<e twc) _... _•••.• _._ '" Orape bfandy use,' for fortUybg swe~t wines. __ ••• _.• • _._ .• __ " " ReclJlors; retail 6lId wh~Iesal6ljquOl' dealer:<; manufacturers olshlls (,pecla;' L !.IIMS) _•• •• _... _•••• •• _•• • • __ •__ .~ • _-- Sl"ll1~ .­ fnr ,\jstilltd sp;r\t.~ lotwde<l tor ""I'""t.. . __ . .. .--._ .•_.._._
 C""u '111mp' lor <l.ISI. lIIed Srlr!l' bOIlI"1l in ~oud. • __ .• • , __
 r Cootaiuer slamp, (Liquor '1'a';ng Act of 11,31)•••• • _. • _
-­ ., Floor [ax~"~ (Liq,M 1'axlng Act of 19:11) .. . _-. .-•• _.__ .•_.. l:·(lfn'""tedl""l~l((\uo.. _
 

n,owers; r~taJl nni wholcMla dOlll';';;- j;;;noii iiquo'i;i'i>eCi,jii.ft.e-s)~:~:::
 

ToM__ • ._... , . •• __ •. . __ • . _•. ._. . __ ••-. 

Toblleoo: Cigars (large). __ •.• __ •• ... ••• __ ._. ._ ._. . • _. Cigm (img!J)_._ •.• _. • .. • • ._ ' __ ' •• "" •• _ 

g~:;,~;~ f~~rlc:: ::::::::::::::::::::::::::::::.__ :::::::._:: :::::::~ Souff of all de.;criplions•• . • __ .. • • __ ._•..• _. ._._.-­ Toba~oo, chewing Iud ~moklng:. . ._••. • _
 

Cl~ar.tte p~per:< god tub<lS.. __ ..__ '.' . . . . •. _.
 

LeI\! dOoler penaIU~, etc • •• ..
 

ToW•.•.•• .• • • _.•• . 

Stamp taIel! Il;Ue Vlll, Re.cnua Act oll92B 1Il' nmend!-\\\: .
 

Bond. of lodabL.edooo,. is"UCR 01 oaplt31 stock. dceds "r conv.yanco, a'C
 - Capital stock and slmllar inlerc,t sales ~r transfers. •. ._ .._. ,_
 

Sales or produce (future deli very)••• ••• _.
 l'lfiylllg caru••••••• •• __.. • _... _•• .. _ .-

­ Silver bullion sal... or trausrtrs •. •• . __ ._.• _ ._
 

T~laL •• _.•••_••.•• __ ._ •• •• • 

Mauufactu!'CI'!l' exelse (nes: Lul>rlcaUnll' olls.._ •.• •• __ • __ ..__ • ._. __•• ._." _•• •.
 

~j':~,~ ~~~::.mGl.:_':"_~~o~~~~.lt-(~:.e.~:.:---_: -
 .: . _ Onoollnc....__ ._._ .. __ • __ ._. • __ ••. , __ . . -­ Elettri""r oncrgy •• •• __ . • . _
 

'fires "n~ loner lubl's. ••. .. __ . - To;let pr<~"'.t1'JU'.•(c.••••• .• _ Ar[icl", mado of rur. ___ .. . __ •• .• ._ .• . . .. _._­

: I. Includ... odJ~s(m,n~of 'ILC, 2111'i. 01/ collecle~ In prIor mon(bs In oonoection wab oUempl.ell'evaai"",s ofllisl,m.d-1ipiril, LlI.l and reported "-" otb'r miscollatleow or probibWon 

COllec<lo1t5. 

1.0!\rLI};1.S6 J,lla.lfl6.26 I, OOd.222. :\3 I. I~8, 2~2.1IO 1,130, Ml.l1 I. 171. ~r,L (l,\

JI, 523. ~m. 24 Il,403.19.l>/i 13, '25.Q2~ 72 12,1lO7. Dr.!. 16 1~.OOo.1~~.,", Il:\,M·.!l'll.fl!,

3.0. ~'", B8 Bro. 6'17. 79 H'.n~.~ 4:.14. ~UO. 14 l35, 24l.80 .0;;.113,17 ;;2,~l3.37 3~,95'I.I9 .2.207.63 48. B:l!l. 2,'; 45.4B8.B7 4:;.g31.liO t76..~2'!. 81 HB. 1~~. ,5 ~M.8011 G~ 562. ~18. Zl l05.400.rn 4~9. (Cl. 39 5l. 582, ~5 &0. ~~2. 01 2~.";'(,. 02 25.0'.l1.~1 1~,2;~.1\l! t~. \122 IT 

170,631.12 ~23. 310. ,2 121,120.1Il 95.833.83 113.401. 25 I. fJ7", .17~. rI4 

"" I. JO 44.10 13. &i 

1.7,,0 00 ,. "" 

O. r'30. 00 9M.'Xl 2. ,!>lII)\ '"" 1.li1l.00 il,246.00 

406.1,4.07 4.1.1, 13~. 71 5M.i2\!.51 57{), 034. 31 &W. 001 DI fi7~.4W,"2

12. 52<1. 2G 1~. 42~. 10 9,J57.29 G. 8oB. 71 32, 8gl. n g, 28~. 40 11,879.e,~5.67 12.SI7.635l7 16, 290. ')fi8 78 17.1~5.2i(I.25 2O.2\6,HI.28 nm(\Hl.Q7 

01.5j,J.&2 4\1,}1:l.~) ;',2.«>4, "2 SIl. 7~2.'U Q7~,011,r:r

- ~7.182.M I 26. 120, 30Il 60 'E. 141. (iO'J.ll:) 32,928, 116. 33 33,249. 450. 24 37.122. 333. ~8 40,38I.Ml1.0l 

7&1. 81('. 74 78(1, 601. ,7 e~;,MI.l1 ~oo, 7~7. M J. 004. 1(,7. Sl II'J3, g78. 71 

13.5,%.75 ll. 18~.1O 16,001. 13 O. 0''JU. 79 lI.g~. ,0 13,H'~, 3g 1,1U~ 40 l. 1~7.18 l. \!'4. 30 I, 71!ll. UO I. 7QO!~ I, 007. B2 M,I'JJIil,12\l.m 1l,gIQ,Uj(l,~ 30.li'XI. <08. M ~2,OOI.M1.~2 ~~ 133, 1~~ 00 ~~. 350, ~ro. t6 ;12,[,<11.1"1 "36.500.68 ,172. sn 7H ~j 1.0'10.67 573, 2~4. 63 44.~. 3os, 49 4,18~. 195. 68 4, 1~2, OlD. 00 4.4~1.9~2,23 1.373.246.71 4. 635, 690. It ',676,44~.52

9B, 4r,2. 30 89,27RC9 70. r,O'J. 04 60. 6lil. 51 65.401. ,3 !l3.0U. G4 12... !'<5 126. G'l 161J.&6 1!l2. 10 ~~3. ~" MI.OO - - 40, :128. 9l3.43 33,500. 13:1. 6Il 3iI, 593, 28-1. o-t 38. 038. 3$. 74 41, 726, 963.1/7 42.471.013.63 

I. SSO. 7,7. 82 1,~fI().lrAll l,~'ro.Mo.22 ),552.2zt.3~ 1.571.:1".1.17 1,&ll\.~31,47

J, 739. 001.09 1••32. iJ!I:l12 l.l~5,1.I7.lH J.l55. 2,f. 69 I, 4.\R. em. \0) I.A59,19287 'l7G.7IL~1 ~~1, ~3S. 21 187. G!!\). 30 2'10,31\1.2>1 ~j~, 005. ~l ~~j.JRlH

lZl. rt:I2 00 45Z.~10.ro t22. 719. 50 319.6n-PO 200.637. (10) 191.12;.00 

33. P70. 37 (7.90 .•0 60. 5J..l. H ll!l.....O.f>l> 11g, I~Lm 1~I,ZO(L~'l

4.!O'I,~g~.lO .. 1i37.6ll5.4j 3. 211;, 450. 20 3. 373. 408. 90 3.6M.W.Oi 4,247,0)6.00 

2, 184. 457. .10 I, 70-1. 7S~.1J') 1, 1190.1lTO. 97 2, 7t9. ~7, ~6 2, 775. 739. 3, 67f. M7. 75 ;.1,215.~4 6G. OOIL 7~ 411. 6:l5, 81 1m. 8IJ8. 7~ 46.il~), 78 

W3.6122~

07. f,2lI. 8~

529. f.14. 61 508.276. 61 m,llIH. 444. 24i. 27 .71.lM.1~

11, _1\8. (,I L 01 )1).100, 1l2.101 IO,4'1S,&rl.09 13,360.93(.17 I~. 112. J31l33 

2.'-10,]46.26 

H,lM.loc..&5 

.1.03.1.014.1)\1 2.950, un. ~8 2, !l.~a, 2lJQ. 00 2,672,073.!l3 

1.7;0,2."-1. Q2 

;'!, 113.APJ.~3 1,78:1. !/Or,. 10 2,203.M6.~1 I. =. a/X). :Ill 1. 8M. M:Ol••13 :.I,812,1~.:.::l

I,WO.%G.3~ 075.002, 113 1.flJ8.4Q7119 931. ~Ii<j. 2:l 057. 'lO3. 72 

:l63,W2.Z 

&13•.177. 10 24.1, 12. OJ. 175. 7'{. 12 !l6, 9~2 ~4 Jl5,42\1. :J: 110. 1lS5. 02 

W57 ---=--­ "~. ""¥ 
-- - ---- - - - ------ - - --- ---- -

T ABLl'~ 3.-S1immary oj man/hi!! in!cT'T1al r<:~€nlle and afln'C1l1h,ra! ad.i,,~!men/ toz recdpt8!aT th.e fl8Wl ycar ended J 1I11C 30, 1935, by 80UTcesC<;mtinl1ed 

Sour"" 

. I 

MMulaclurer5' <ll.cllIa l.a_-Con!lnue'1. 

le...<IItr.•tIl•••••••••••••• _._. ------_._._ .. --_... _........ -------.. -.._.. Auwmoblle !tueh_____ ._•..•••••••.•.• ..........................._.. _. _.­ Ctb<ll' automobile' nnd malOr"r"\o~.______ . ___ ._._. ___ ._._ .•. ________ •.•.••. 

Parts o••""~"lotl"" rOt aU[~mobil"s .•.••.•..••.• _.••.•••••.•••••••••..•.• _ Radio S<!!~, ~honogJ'ftph rocor<ls, etC. . ---_._ ....... _......... - - - - - - - - -. -... M.eb8ni....1.cfrl~crntNS __ . ___ •••..••• ........... -...-.-.............. ­

---........ ­ ~~~::.g!,~~~~ls:iind·,;,;;i;ldg;.;.--~:: _. -..............._........... - - - - -... Pi,!ol, and .evol~e _-. -. - -.­ ... ___ •••...••••.•.•. -----... -..........­ Camera.'! lInd l"nw..•••.•... .-....................... ------.....
 Cbelrin~ l:IlIIl --_ .................... . ------_._---------.-. - ........._.­

Tot1lL.•••..•.•••••••••.••.•.• _._. ------ ---------- ---------- -----.......­

Mls",lIsneow; !.'lIM' 

Tel~~hona. !OlegJ'A[lh, "\<lio. and elble racilitles. les5C'1 -..i~,. elc_ .••_••••. Trnnspart1ltlon o{ oil by DIP<' hne_••••.•••., .•••.•••••..•••••••••.•••• "_ Le8sos of ""ro-tle[\Osil ~o,e;... _... __________ .. __ . ____________________ ._••••• 

Checks, drott>, ," ,lfJ..; r~r tbe payment or ,"onoy.•.••.•••..•••.•••••_ Admis-llon to theMers, eO"<'~'t~, ('ftho\r~(;, ~l, ._-------' ------ -------._ ..... Club due. flnd imlJo!iou ("" _____ .•••••.•••..•••••.••.•.••••.•••••_. _______ 

Adulteratod and pro",,", m rt'n{l\'"le<! buller, mi",<l nom. o"d miNI ohoo,e_ 

Olootnargorine, including sped,l t..'es•.•.•••. _. _..• _•..•..•..•••••••_._ NorooUcs, Including special l""c;. _. ________ • _•...• _. _. _. _..•_. ________ . _••• 

Coconut, otc., oil. proee",'ed (""c, GG~~. Re"enu" A~t or l014) •.•••• _.•••.••• Crude petroleum proc""""d, elc. (se<". 004 and 600. Revenue Aet oll934) __ ._ NaUonal firearms aeL________ • ___ , _.. _. _. _. _. _.' ..• _. _. _. ___ •__________ ,_. 

Receipts from othor mlooollflMOUS ro\<tC<'~. lueludin,o: ropoflled taxos boats, c811dy, dividond", prohibition Violation.;, nn<! .oft drinks_.___ • . 

"' 

TotaL••.•••• _•••••••••.•••••••••.••••.•••••..••••.•••••••••••_••••••,••• _ 

t?t81 in~"!,,,1 re~enuo•••••••_•••••• _.••••_.••••.•••••..••••__ •••• _••••• _. 

,ro, 

Illnllarl' Febru",y M"'eh A,.u M., I]]na 

'152. 785. 28 

700, 0,1J. J7 

6./otlI.I7'J.1i8 

SM,Ola.8!i 

199, 885. 37 1,2ll2,916.m 

MO,1lH.lH 

88, 905. 22 38I.H 3rl. M7. G4 

74.077.3' 

36, M9, 677. 2.5 

$344,807. 00 

315, 664. 04 

59~, 509,'3 

495.420.13 

398,177. 40 152,5:14.08 

3M,IWi.43 

0lI, 403. 38 7, Oll. 41 62, 828. 52 57,038.78 

25,845,747.411 

$2OJ. 031. 28 $137.402.51 476.~26. ~1 082, 719. n 

1, 791, 766- 72 O. T.l7.•07. 71 381,MO.GO 801,OI2.~S

193,457.30 350, 3M. 00 367,408.29 49,1, 5M. 75 298, 3114. 3.~ :J.:20, 828. 30 43, 006. 48 oKl, 007. 13 ~,~~7. 16 2, M1. U 

10, -185. 40 23.011.21 41,120.87 67, IIl.'l. 01 

'1~1,4OJ_51 '155, 7SB.« 400. 386- 97 Soo. S6g. 4(J 

3,052. OIl!!. 56 0,117,321.2\1 

353, (lM.6a 573,025, 11 

253,000-45 2111, m6. n 707,161. 62 1,022,847.13 

478.,338.2\1 1i1il!, lD9.lH 200, 680. 504 220, ~98. M 

7,816-13 3,958. 22 23,092.45 38,31~.03

71,221. 8.1 60,851.2<1 

2-1, 2:35, 270. 07 211, 185, lI52. 21 2(;,400,419.40 33,32:3, 414. 17 

J,678,371.12 82<1,254.07 2, 524, 82G. 35 1,013,520. (3 J, 1l'Ol2, 232. 49 1,8na, 200. 78 

6118, Oil. 88 7]0,462.47 822,707.18 677,014.82 713,347.511 &;0, 973,.2 

196,770.45 226, 1M. 03 175, 4M. 40 175, M6, (9 JGI;. ~50. O~ 11)4,f,(M.51 

3, 8M, 012, 37 lib3,mO.M 11,198. :I'J 5,322.39 4,5o-l. r,3 1,932.32 1,~28,&%M

3M. 928, 76 1, 20~, 53~. 01 1, 2!I.'l, 5115. 30 507, 677. ~8 41o,818.GO 

1, M7, 070.1)8 1,343,8m ,0 

420, mor, 55lI, 199. a.1 1,2ll,28B.G8 5049, 9M.4~

1,OnW 

121,ofoa 23 &.2.35 ofG2.W 

183, 1lI(i. UO 118,003.85 ~. T.l8, lI!i 1,:190, 10 1:u,1~,';,44 • 80, t88. 07 1,gGI.38 287. ~Zl. 62 26, 019. 9~ 19,978. 03 19. 66.'l. 3g 28,:;;)6- 53 sr.. Q:l4. 12 189,440. W 

2, BM. G7~. 0:1 2, 079, ~04. ~2 J,901,.171.02 ~.OJI,84i.(iO 2,401,857. 7~ 2,1)78, 812.13 

ISO, 38~. 30 loKl, 180. 40 :!l)],4D6.73 J52,W6.8G 102, MD. 98 152, (81. 4il 

"""' \141.00 00. ~7 moo "" 2, 21r, 67 

"-2, 5G2, 7Q 85,883.84 "-4,772,03 !l9,22O.18 121, 13D. 66 '(-15,G.'JI.71) 

11,293, 31ll1. 80 6. 728, 728. 81 7,51O.82b.70 6,889, 140. 10 7,586, 743. 93 7, 3G9, 208. 21 

142, 358, 516. 00 142, 617, 144. li8 511,74~,788.38

, 

147,193,774.20 164.412, 122. 3:1 396, 9.\5, ~58. 01 

I Inclndo.'l adJw;tmon~ or $103,20,~.09 ""lllldad In prior montblln oooneClloll wllJl 8t!"1II,1~~ e\l1.low; 0 IdlSlJil~<'I '1'lfJ~' IU~" collocllollll, "' 

~,\167. goo. 2~ 10, l30. 719. !oil ll, 243. 20\1. 52 10,414, 5:l1. BO 7.462,84U17 7. MI. 000. ~~ 8,677,87675 9, O'l(), 811. 01 8,r,51,()(jT.~J ~, 008, r,21. 46 2,1I+l.OOJ.(J~ 2,712,211.38 2,267,399.40 8, 7W, 98~. 10 2,344,812.40 ~D;.:UU~ ~!!",~26-09 ~OI,49S. 0" 526, 119. ~7 480.173. 10 11.9Nl.•G.J.7S 17.~(;,\,78I.b7 1O,211,2l}I.17 10, !l211, 1)(;1. 504 7,320,W~.81 15~. OW. 00 ~.5l4.22 274.606.96 uo, 183. ~1 1~, 773. 78 ,. 81~. Oil. 32 5. 18(l. 9;G. ~o 6, 879, 063. 2Ii 7, 217. ~2"1, 611 9, 763, 885. 8S GO. 821. 51 520,428.10 1,108,433.19 H3, 516. U 204,H5.S0 ---­............ 5,632.31 12,087.4g n,400.17 S70. 57~. 505 ]l3.llo.13 82,117.49 20, 656, 93 2, 131. 52 02~311.1O llO.f..J-3.10 148, 28~. 30 133., 309. 51 16a, 002. 71 (-5IS.516-46) (-:iD,0l7.S6) 187,422. 27 59,374. 22 (-1,002,52:3.21) 

:J~. 10~. M2.1)(; ~.I, .""~. 705.:lI 46. S5~, 681. lP 42, 204, 40.1. 25 30.900, 261. (~

181, G2Cl. 797. 03 5057. 30l. jD~. 08 1~(,~, 4bS. ~5 JOr,. G7f, 5~6- /otl '27,g05,719.'19 

A~f~1~J;;;;~·~~:~~~;~mJJFf~~~~Ii~Ifi~]~E:T~IJI~log.~:~:::.. 1 

Hogs.••• ••••• .• _•••• _••• _._. _. _•••• _._. __ . _..... •.• 

Certain paDor alld Jute labrie..•• _••••••..•_•• . _••••. 

~~f~~nl'll~ngo~~j~~_-. ----::::::::~::::::::::•• :: -::: _.•::::::: .• -. Woo (no floor t""es) .•.•••_•••.••_•• __ •__ ._...... . Tohacco ~al~. tax (act of JUliO 28, 1934, Pu bEe, N D. '4"8;;: 7~~'c';iili.i ::.::::::: ...i;iiii: ;;~i: iii' Cotlon~lllmn,o: t"" ("~l 01 Apr. 21, 1934, Public, Nu. J&J, T3d Cong.) I~ 1'\ 80 Undlstflbuted prOWls/ng, otc., colloctionl_ ••••••••.•. . _.•..•••:::::: •• ::os. J~6: ~;

'fataL -. -..­ -.. I~~~.oo~,~.,~,~,~.,~.:I:~~H~~1~;g~~~I~~~;~~I~~~;,~:I:~~;;~ Grand totaL _. _.._._ _.... 1 

0 

19', 3G~. r,w. ~9

;:I

,. 

I - . -~-------------- ­

.. , ..... 
••• •• 

---------- ---

--------------------

•• 

L = 

TAlrL~ 4.-Summary (If inlernal-revenue collcdions,l year ended June SO, 10SS, by Sialesa.nd 'terri{QTie~ t 

Population I a, 01 July 1, P""",n! 1034 (Bo- ~r I.DtS! Income-lax co], 

reaD of the l'OPu)"" 1..,Uow CeoSll' "'ti- tiOG 

iIIllt~J

2,710. 000 2 It ~3, 14Q, ~6Z.]~

OJ, 000 ,01 281.1f>~.~Z

157.000 " 7ll. 2'l0' G7 

I. 8ro.000 1. ~& 1. mG, 000. Oi 

",15Il.000 ~.85 W. ~~O. 3,9. 114 

1,UM,ono ." 7. )~~, 015. 05 

1. G5.\, OO'J '.M 2O.G37,J81.18 

242, (l(l() .'" l~. stA. 1M 94 

lU7,000 

1. .'" ~, mo. ~47. ~,I. ~7~, 000 2-t 1. f,l0,0'I0. 07 

2.911.000 2.29 7.861).009.49 

~\",OOO .~ 4.253,875. M 

UB,ooo . !5 71~ ~02. Z() 

i,~7,I,OOO 6.21 00. 3~2, (oIl2 7~

3,.1CloI,mo 250 13.8l~.JIlL60

2, 4M.OOO 190 0, 00,'. 4~~. (,;) 

l, 905. 000 ,. 3,815,~4;.12

2,057.000 '00 8, M1. ~12, 95 

2, JM.OOO l.a 7. 1~5.175, r,o ... ."' ~,71A.~11.27

l.'171.fI((l I. 32 1>, 05~. 3M. SO 

4. ;'.:~, 000 ~. 42 M, 832. 728. OJ 

5. O[l~. OI-.J j. OJ 49.l:'.5, 227. [{I 

2. r.n, 000 '.00 J3.10,~, ~21. "" 2.007. (l(r(o 1. n2 1.1OJ.835.~2

3. [,78, 000 2.90 2B. 686, nl. fl,<, 

r,~s, 000 .4J l.m,068.0i 

1,305,000 1.10 3.905. 469. !l1 04.000 .w 1.711,749.90 

~70, (l(l() ." 2. \~ll, 353. 06 

4. 2.l1, 000 a.:lJ OO.~2S,"03.BI

l:l'."'''' .~ 1"2, tlO. 34 

lS, 1l59. lIOn 10.20 337.M6,I80."~

3,30l.(f'JO '.00 H.M7.490.'~

688.1JOO M 480. W2.1~

O.Sl~,OOO ~. ~~ 52.fA3. 76G.'~

2,475, 000 1.0;, \I. H8, 900. e8 

lIllO,llOO . 1f< 2.025. 211. 43 

, I Pet",n~

I Percent I 'rot~l Internal- O/lIllri. I P~re"nt of tol,~1 Mlscell"lI~o'J~ revenue ;nCOille­ Agticull.urnl I cuUltra) [>(incoHLe· iDtomal­ Sl.les Lm~ Territori..s inl"rnal-,""~n"a tnx an<l ml'cel adjoSl.!ncwl. "dju". Tolal ~olTool·j~n, l·n' col­ collection.< lan.otls oollec_ ,"""nlle (~X collecl iou. H",g\ cI>llcc­ leotion< thms ('(lUre­ ur,ns tioo' 

t2,oZ/:m. \9 $~.175.889.,\~ ~,. ~:l2. 275.00

."' Alabama.. ...._-_.­ O. ~g 0.10

Alaskn••• _____ ...__ .. .m 83, Gn~. 12 3&4.171.91 m ~,888. (il

Ariwn~_ .•. __ • ___ ._. <lt~. 6;•. ;,r 1.~51,90fl.Zl .0,1 ~93. J8G. B5 

" Arhn:sa'L .••••••••_ 1,,'H~.2OL'O' 2.S~4,llZ.07 204.11),),80

CaJiromla._. --.-..... r,.~1 87, M5. ~7G, 02 1~,7. Q I~, D.l.I. I)(; ~. f>~ 19.B:I8.891.11 '" C~lo,.do •••••• 5, 3fJ8. 208, 14 I~, ~7, 2~1. 70 · ~:; ll, 1~8, OJ L. 00 --..-. · f:; 

CODnoctl('llt. •..•_ ,.~ H. 72'1. 7". 41 ~~. Jo'\ 'JOil. 59 1. ZI' l.m,121.m - Delawa",____ •••.. ____ l. 81 7.~'.~,(i1H.70 27. (lor,. R:;~\. 64 .(10 oJo, '127. OJ

District 01 Coiumhl".. HZ ~',Ir. 441 12, 6:18. H~, (,; Hf>. ';~.S2

Florida _____ . __ ."" -" ~:M3:ln.21 14,273. 2:Jii, 2~ .'"..\1 9J~, 54~. ~2 ·en _n 3.008, l:)(l. 8,1 1\. S!l5. 130, 32 20.0:",114.74 -" ~~~~~~:::::::::::: .. ",Q I, 2B5, 02B. 91 ~. ,1~8, 900. 4; •'In 1,3.192.33

ldaho••___ .or, lAo, .102. 33 I, 258. OS4. 5(l .05 G12. J8l. 02 ----.......
 Illiaol•. _.• __ •.. Jill), 4'>8. fAil. 17 ----.. U~, 21',7. '104, 7l Z!2. "'0, 287. 48 8. oa ".~ IndiBIl~ .. ____ ••_._ .• __ 1. 21', 43, 1f>8. 572. ~3 57.001. C;j~ 8.1 2. 05 1O. OOJ. ~52, 7B 

4.~12.1,'\.1r1 JO.3~7.(>f,~,79 20.629. f{)4. 2'J

,

.37

.. Iowa. _•.••.• __ •• _._ ••. Knll.""-' __ ....•._. _____ .".M 5. ~74.~"'. 07 9, 59Il. 00·1. ,q · 3.; 14.349. HG, \3

Kenlucky ___ •••••.••• .7B ;1. ~113, I:r):l, "U BO, 4:1:>, m.15 9,187. 0,2. 1~

r.oul,i~n~_.•••••. _ , rl.1 1J,30~,41'.7\l 1B, 459..\00. ~9 ·(:, B. rg8, 308. 1'1

Malne. ______ ••••••••. ' 1,001.11(;0.80 :;.4IG.~n.07 I 1, 25-1, O~". M

Maryland ••• _________ ~O\ 26, Q3l. MS, 29 'll, 1',(1.012, 65 " 

1>1 M800husetIS__ •••••• '.M n M'I. 03~. OJ 9l, 200. 662. 02

Mithi~an ~, I'll 7~, 1I9Il. O~G, 9~ 1:0:', (Z", 2~4. Q,j ..•••••.•••_ Mlnnesol.B. _____ •••••• 1.J9 l~, ~OI. 302. 39 29.00(l,71~.23

Mississippi .•. _.•_•• _ 8J2.871. rf.l J, 9101, 70rl ijl

MissOuri 2.."GO ~7.M8,4r,l.59 116,2[,.1, ;)2J. 44 .••... . -- ---. :Mont~Da.___ •••••.••• _U 2. am Mr,. is :J, SJ1. 413. fl,<,

Nebra..u ........._
 · ~o 3.500,~1J.~5 7,411.gSl.20

Ne"ada .16 351, 0114. 00 2, 0~3. 713. 90 .•_____ •••••••• New Uampshire___ • __ .m 1,5lfo,gl4.00 J.ill,7!!11,8fo

New lersey...••.._.•• 4.M roo 21~, 002, ~o no. "f,l,~~li, 01

New Mo.icIL•• __ . __ • 44~, 128. 9,~ ~2",M8. 29

New York_ ..•••• __ .•_ -"' 27".7M.8-l2.2~ 6J.~, ,;~,(), ns, 12

North Carolln~...____ ~"

North DaJ<o~. _••. _.• Obio_.••••••. _•.• __ -.. 

Oklahoma•. ---...- .. O,<ognl'l.•.._.••.•••••• 

Jih<l<!o IgJand._ •••..•• ~OUlb Cnrolina_ •.•••• South P..~'''"'·-I D~~otn.••..• Teunessee. _.•• ___ .••• 

Tff""s_ •• __ ••••••.. ____ lItalL.__ ._ ............
 

Vermont. -_._.. --.. VirgiDia ..' __ . .-.. ____
 

'~:""hln~ton __ ••.• __ ••
 \\' est VlrgmID_. __ ._••• Wi.<e,>",ln. __ ••••• __ •• 

Wyoming..• - . - . -.. Phtlippine lslan~g...

puerto Rioo •.• ...' -

TotaL.__ 

1.33 23~. ~l~, l~.s. GO 2.9. OM, O'~.1Z

~2J. 939. 2~ 811.0\71. (7 ."' 4,79 g.1. J93, 813. 60 H7.!l3T.~40.1i

:19.813. J20. 45 3~. 292. 089, M I -" ,2' 2.51], SOL 67 ~,J3i,01a.lO

0, Il:!~. (I((J 7.7t I eq, \l.t2, 32i. 84 S.B 130. 2J:, (89. 8S 705.000 .M 7,~at,OB5. 11 .n ~. 183, Hr" 10 1,75Q.Uoo '-~ a, OOU, 228. 81 .~ \,~~I, (,(12, 12 __ 705.000 40~. (,ill1.•\2 .~ ~19, !1113. 39 2.870.000 ,n." ~. 303. ~D~. ~~ ~,GS9,U8. 2l ." 

" 6. 073, OliO
 ~. 70
 2~. 014, 9(,2.~.
 ,.~ 36, ue, IM.QI ~20, 000 1. 750. 2,16. Il3 1. 31/. ~80, ~o

~GJ.OllO .~ O,~3. B15.1J .'" 6H. 1m. ~o

2,H~, 000 ,~ 10.792. W1. J5 ."' _M 119.338, 901. 2~

J. OOS, 000 ,.~ {i,8t7. 74~. 9S .~ 7. ~~0.1l2, 8il 1. iM,OOO Ul .1, lOo,SOl. 5!l {.301.ML.65 

." 

.<' 

3,005,00} ~. 37 12, JI)G Gl~ 72 l. 12 33,MI.~9i.M

212.000 71a, ((;3. CO b!ll. 5llU6 _ .• ----...... .'" tiC. 711'>. a2 --..... --..­ ::CO:::::: CO:: CO::'::::::::I: CO::: CO:: 

12(i, r)'l1.QOO 100,00 Il.1"0,230,3ii2.70 100.00 ·;··~~~~~~~;··~·I

2~~ n4, 0314, 72 lJ.~n~jJ,81

l.371,@Q93 

J,J1~.2Z9.D1

14, ~P03, 485. '13 

~I, 001, HI. 4~

3, J22, 133. 42 

I, ~78, 8]3.53 

1~'.I,ISI,J04.U

)3, 177. se.2."6 9.6%,2;;0. >4 45. !l3-~. 310 ZI 1,~27.el&-l~

103,710.621 

-- ------••---.-•• 

2, 771, 213, 213. G4 

17. 4.8~l,oa.87 3__ 39 In, 87-1. IJO. 9~

4.67 {i, ~28, !!117. M ,. rn 27. (;/)t.~~S. 17 

.m 6J9, 172. 96 

2. 3~ zo, 2-J6. 805. 01

" 2. a~s, 729. ~l'

" 5.1H2.1J3.1~

.M 02.007.11 .U I. M9. 178. 4~

398 ~,lo,7. 0~8. 19 .Q~ Il2,9l.l.G!l u'" !,B, 812. 170. »S G.Ol S,1. T9J. 1~'l. 11 .ro 937, 1~1J. n b.J3 1G. 201, (,33. 00 

1. 42 t, 085. 4ot. [{I , ... 4,0'12. i20. M

8. J4 tS.~0lj.OI2.00

.~ 1,8~2,51V>5

17. J'lO. 2&1. 94 ."

.~ 42:.;. $..' f>8 _M G. 4\>l, ail. 89 

"" la, BO, 6\'3. 73 

8, 1~2, 087. so .".n 210. gl8. 29 

." Il,217.49~.25

~,165. 708. 39 

. '¥l'l. 22'J. 03 l.~.s 5, 720. J~6.42

.05 2\2,8)1.(.2 

.02 8~7.201.1>1 --- ••. ---- 1,517.H2.1l-t I 

JOO.liO S2a. 222. ~58. Zl 

1. 43 ~12. ;o~, lQl. W --.. ~o)l. ';'/J. ~G

.m 

"" 

I. :t5. 29~. I)Il 

~,178, 317. 9,~

3.17 170,!Hl.!l-IG.77 

~'I, (:2(;. 1M, 10 

3~, 7211. On3, 09 '"' ·.w'" ~), U46. 2116. ,1" 12. 7f01, 92Q ~~ ."' l,~. ~05. 1%1 80 3.n 32, M3, ~~"' IlC 

"' 5, lin. 00':. f<O " 

, \~ L 870. Z()o. 61 19. o~ on L:ltl. 0:),1. O~

'.00 r:i,Qlo.BOO.~J

3.02 3C. g77. 01J4, 02 2.73 2~. 0>1, \S7. 92 

1. i5 !!'J, 62~. C',n ~>:)

1. ~5 2~. Mr. BW 13 .21 ~,G70.jOl.4Z

" 5~ Q21 or:' 5~

~. 7S 114;143;70897 1. 2~ 135. 8.1:J. 971. (1 

~. 2-1 ~T,·ILl.212.40

· I~ 'ol. ~:13, 87~. 87 3.85 se',f,U2, 128. 4~

6, JC~. Hl. M ."· glj 1Z. ~o4, OO{. 3.1 

.0> 2, 1~ll, 02\. 3J .W ~,27'/., 9t7. 34 

.11' 11iI, ~2B, ['9l. 20 

.Q' \. 0:18. 4MI. 07 n. ]~ fo7~ '7~. WI. ~7

~.42 zsa. 7~". ~o9. ~~

J. 7~~.1)51, l,g

3. ."~v 1~4,079, ZI~. n .78

,. l:l. 371, .gJ.li" 

9. I&~, 733. OJ 

3.M I 244.35~, m. 32 -" 1&.400,001.46 

3.25 21,498.J15.87

I.MQ.70".40 1.~ -"' 21, l8S.I03. 12 2

.'"30 74.210. WI 18 

6.304.221.2:1 

I. 789, i"~l, 92 2.13 ."' 141, 348. 590. 6~ U 

."
 18.9l3,571. 25
 ."' 

.M 

lO. 005, WO. 22 .n" '00 bl, liS8. 702. 69 I.M .~ 1, .'>10, ~46. 78 .0,1

1,270,918, 2IJ .~

_N ." 1,517.142.94 -"' 100. 00 • 3,2W,~35, 572, l81 100.00 

l'~rcont

of total NllectiODS 

0, J~

.m 

,0.1 

W . o.:J6 

.~

·

1.]1 

.30"' .'".0' 

.j)' 

0" 

~. cu 2. lJ3 

· III 

.1" 

2,72 

· ifo 

.~

1.00 

Uti 

4. lZ 

I. 7~ ."'
 ",,19 

.38 

,07 

~. " ~7 ."'
 "'

8.(;/) .. 

.00 

I. g, 

J. J~

" 

1.•(1

-" 

·"' -"'

.(,~

2.25 -" 

1 'Tile ftgllfes concernm~ lntern~l-revelluo reompts fl.' ~l\'en In this ",port dJlTer (rom such l1guros carried lfl ~ther Treasury <tBlements showing tho fiD~no,al <mndlllon of th~

Oovernmrnl, because the formcr rcp'",ent ooll""tions by inl.e,nal·revenuo omcers tbroug1'out tbe countty, includ\n>! deposits b,' pMtmaSle,-~of alUoJlmt, received from sale of inteTD~l.

~,"enue .tamj)! and depo,lts oflutertlal',even1le collected l-11rough customs offices, while tho \Mter represent the d,posits of the.'le colhict;'m' in the 'frBl\Sury Or depositnrle~ (luring 

the OSCll! year COll'W""'l. [he dilTerenceg l>_ing due to tho lact that sOlne Of the collections in the htter pmt o[ the fiscal YO"" O~eDOt be depOl'il_d (If are not repofted to the 'Treasury as deposlled uutll aIle, Juee 30, thus carry,ng lItem iDto tile following nlO~1 }'liar M tecOT<tod In Ir.e statemeots showing [he <'<lndltlou 01 the T,ell.<ary. 

''fa.' recclpts"re credited by the SIMes in whioh the collections all> m~1". Receipts in the various States do not Indirate tho tax burden of the re:;P'ldi,·o 6Latl'.'l, since tna taxes may be e,"onto,\1l1' horne b~ llergon. (n other Stat.~.

'lueludes co!leotions [or cre<Jit to trust lunds u. lollo..-s: ]00,0"'" r.n' on Alosko roj]roads (act 01 Jul!' H', Hit;.) ••• ••. __ • ••• •'.' •• 

To' ~n rhllippine Immol.elUted products (llet 01 A!I~, ~. \~OO) ••• ••••••• 

~'8~ ~" PIollipplDe ooconllt ,,11 {Wl. ~Q2\i. Hevenne Acl· ollG~4) __._"... 

Ta, ou Pll",to Rico mauufacture<! mOl] lIets (act of MQT. 2, 1~ 17) _._ •••• _••••.••• 

Total i"ternal'nlvelllle colleeU~n, ,e,~H"d Inr ~redil Lo tiu.t fund._._ ••_. 

Agricnltnral-fidjll,tJne"t taxos OD­ Philippine imports (art "I M ar12. IIl33) __ ••• •• __ •• ••••• _"_"•• _._ ••••• 

Virgin ]'Iunds imports ("'-"I 01 lay 12, 193~) •.. _•••••••••• _'_. _•• _"." •• __ "". 

Canal Zoue imports (ncl 01 May J2. 1933)•••• _.~ __ •••.••••• _ _ •• __ •••.••_ 

•• __ •••• __ •• • __ __ •• _••• __ ~2, 873. 70 ' ••••••••.• _. ••••• _. _•• ••••••• _•••• __ • __ ••••••••• _•• __ • __ ••••• 474. Zi6.10 __ ••• __ .•_. ••• _••• __ . _••••••-.••.• _ . _•• __ •••••••• _ 17. H2. tn, 20 _•..••_. •• _-.•••••• _.••. " ••••.••••• _••• __ ••••.••__ ._•• __ ,_,_•••• " Zl,M7.3-l 

17, GB, 2"Q. 49 

' ••__ -.••• __ .. __ ••• _, • __ •• •••••• •.•••_. _. __ '.. 400. a27. ~I

•••• -.•••• __ •. _• •• _" ~o. 22 

_ .••••••••• __ •.. _ __. _.••••••••••_ ••. ••••••.• ~J.I9'J. L!I 

Amtr\,an Ssmoa Import. (o"t <)( May 12. 1933)•••• _. .' •.•••_. "'__ ••••••.. •••••• _. __ • •• _..._.. •••••.••• _..•.• .'._"" 2.41 

Gu.m In''',l'lTts {act 01 ~lny .l2[ J933I .. __ ".' •. _"' __ c·__ ..•••••'-.c_" • __ ••••.•. __ " .._. __ ••• _••••••.••._.. ••_......... •• ••••• 5Q, 00 

PhlhjJpme "u.gur (Pres,dentlo Proolo111etlODS 200\ and 2008) __ •. __ •• __ .• _••••• "__ ••.••'" _•• •••• _. __ ••. ~_ •• __ •• '_ •• _. • __ .."" .____ 6, Jr,~. l32, ,,7 Puorto Rico su~ar (PrCSldeDtial p,,'~lemHtlon 2001)" .., . _•••.•••. •••••••• _ __... _••• _••• .•••••••••_ __._ ._••• _••• _.. _ __. ._ •••_.... 'I, 7~4, O~z. 00 1J~wali sugar (Pr<'Ldential Proe]amatinn8 21)(1\, 21M, ~nd 2127) .•. _., . __ .•• •• " • __ •••••.• ••••. ••• ••••• " ••••. 5\.1.021. 4:; 

V'rgin IS\flIJds su~.. (Presideuthll l'roclsmatinn Nd I) -" ----•••••••--.. - -•••••••••.----,•••••.••.. - - -••••••- ••••- - - -•.-•••.•••••• --- -----•••..••• " '.-;oc,',".c','c'c',O Tolal ngriclIUnml Odjo'tU1eot oollediou, ,epon,d fur ctedlt. lo ttu'L I' ,n<!,. __ • ._ ._•••..•.••. -.•••••••••• ••••••• _._.. ••.....•_. 16. ~1~, IIlZ. 
~. '" -s. 

'" j~

1

, 

" ; 

" 

'00, 

"

.. 

,. 
------------------

_____ 

98 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

1935 

REPORT OF COMMISSIONER OF [NTBRNAL REVENUE 99 

TABLE 6.-Tolal inicrnalrrevenue CQlkoc(iQrH, years ended June 80, 1863 10 INCOME TAX AUDIT 

TA-BLE g.-Summar!! of work accompLi~"ed by Income T= Unit for fi8ca.1 yea.r6 

1931 to 19j5 y­ Amount y- AllIOWlt AmQ\lnt YllIIr 

1915. _________ - IM3' _________ &l1.Oro,lrr.!.QJ 11389_____ •••_ elSO, Silt, H~. 2U Ul5, MI, 0'2S.136 1916. __ • ______ 18&1- •• _. ____ 116,905,578.26 113~Q ••• .-••• __ 142, ~94, ~(l(;_ ~1 5'2, ,ZJ, 2Jil7,77 1917•• ________ 1865. ______ • __ 2lQ.8M,804.63 ]8llI .•.. ___ . __ UB, 03~. 415. 97 80~, 393, MO. H 1800. ____ •• ___ mll. ______... 310, 120, Mil. IS 1892_._._•.. __ 15J, 857, SUo M 3, 698, 9M, 82Q. 93 1867 ______ •••• 1M. jS:),J. __ • ______ WI, 004, U8~ 67 1919•••• _____ • S, 850, 150, 078. f>Il 1lGiI, 9:18. ~3 1868. _______ 1920 _______ ._. .. ,90, 374, 92.'i. 59 1691 __ • ____ ._. 147, 1GB, UG. 70 5,407,580.251. 81 1869. ______ ••• 159, 124, 12ll. 86 1805. _________ 143. 'Wl. On. 7~ 1~21 __ •••••••• f.595.J57.06I.9.'i

1870 1&1. :JjJ2. 828. :H 1800. ___ ._•••• 146. sail, Bl5. M 1922•••• __ •• __ 3,197,451,083.00

1871 ••• : ••• ::~ U3, 1.96. an 10 1897•• _. ______ H5.619,fm,47 1923 __ ••• ___ •• 2, 621, 745, 227. 57 IS72____ ._____ 130, 800. 006. 00 L898 __ • ____ ••• no, 8M, 819. 36 1924•••• _.. _.. :1., 7il6, 179,257. 06 18n•••• __ • __• 113, SOl. Qll8(l L899 ___ • ______ r,:l,~&I, 5n, H 1925._ •• ______ 2, 5So1, 14(1, 2QJ. U 1874_ •• __ ..___ 102, WI. 010. II:! 1900___ • ____ 2\15, ~16, W7. S7 1926••• _.__ ._. 2, 830, \I'f.l. Sir-. 19 1875 __________ 1901 __________ 1927 __________ 1I0,071, ~lS 00 308, 871, GIj'142 2,86~1J...<;,J,129.91

1810_._. ______ 1902 __ • ______ :liI, 8a7, 990. 2~ 1929••• ____ ._. 2, 790, M5. 1137.1l.'I lW, 768. 0'J6. :n 1929 _. ________ 1871___ .. _••• _ 118, M9. 230. 2.~ 19(1;\••••••••• _ 230,740,925. n 2, 939, 05-1, 375. f.3 187&. ____ ..___ liD, GM,l6J, 37 1904_._. ______ 222,900,781. 06 l'ao__ .____ 3,WO, U5, 733. 17 1005 1~31 __ .. IS7IL._. ____ •• 111,«9,621.38 ......____ ZH, 187, 976. 37 2, ~2S, 228, 704, 22 1880 _________ • 123, an, 016. 10 1906__ 249,102, 738. 00 1(032•• _._._. __ 1,~1,729,04264

1881.••• ____ ._ L35, 229, 912. 30 1001_ ....__ .._ 269, 1)("04, O'l'l. 85 1933 ___ •••••• I, 619, 830, 224. 30 1882. _____ • ___ U~,t>:ll,273. n 1908_ ••• _..___ 2.~1, OO~, 950 01 1034__ ._•• __ •• 2, 300, 818, 308. 88 1883_ •• _______ 14-1, Ml, 3H. sa 1909. _______ Z4~,211,719.22 1\134'_____ .... 371, 422, 88~. 64 ISSL. __ ._•••_ 121, 500, 030. 8-3 1910. _________ 289.957,220.16 1935 ___ •••••• _ 2,173,213,213.ll! 1885 _______ .._ 112,4:n,m,07 I~ll ••• ______ 3~~:!6,~IO. 73 1935'. ____ •••• 52tl, 222, 308. 24 

1886•••_...... 116,9lJ:l,869. .w IOI~ _______ • __ UI,615,giH.60 1887••• _..... _ U8,8-37,301.00 II 1913_ •• _______ 3U, 424, ••\:1 85 TotaL_ 68, 229, Sll. Mol. 73 lass.. _.. _. __ . 124, 328, .7S. a~ I'JB _________ • 380. Offi, b03. lC 

" 

1Period or 10 monlll!l, from sopt. 1, 1862, ~b~doy 00 wbip!! the jnteroal·,",'~u~ IBwa went Inlo prol!ti",l opera~iou, ~o June 30, 1~63.

'AgriCuitural adjw;l.mllllt toU collecllona. 

T ABLE 7,-Inl~rTUll-r~1'<mIl,CtClZ on malll<!acll.'red prodllds from Philippille Islands, 

fi.'Joo! years 1934 all,d 1935, bV obiecI8 of t=al-!ofl 

[ncre.,e 

(+)ord&­

(lI'IlIli;Il (-) 

ArtIcles lued ,ro. ,~

Permenled·mait liqoors . __ •••••_._. •••. _•.. __ ._..__ ~,977. g~ 11, "83. 2.'i -I~ 494. 70 

Dlslmod spirits and wlnes.••• " ._. _. _•__ ",_ ._•• __ ~21'. 37 70, 100. <l2 +09, 57l. as CIgar.; (large) __ •• ••• _...... ••• •• _. . . __ .68, 559. 57 397,913. H -70, Mil. 

Cll',lll'(lttes (large) ._ .. _. .• .._" • • _. t~. III 10. III -31>- 00 

Cigarettes (small) ~_ ••.••• __ ..... • __ ._._. __ . __ .• •__ ... 5, 9?l. 75 " 7~6. n _ L, 1M !J 

Manufa<)tured toblwco_. __ . . . • .. I I~. as 2. &l -12. H 

TotaL •• .._" ...••• .1 ,G;J,0l.9.rn I "•. 271119 7,772.98 

NOTE.-Undor lbe Tarill Act or AU~.~, 1009, tbe above receipts are covered loto LIIe TffiIlSUfY oltbe 

Unlt.od SW.l= 1·0 tbe c",dit of tbe treasurer cl tbe Pblllppine I.landa, 

TABLll 8.-Ir.tm'fla~-re"enlle1= Oil maflufactur~d products from P<J.fftO Rico, fiscal 

ywrs 19j4 and 1935, by objals of I=al,ioll 

Fel'mellted-malt Uquot~_.•_•• _. __ • • .••_. . ••• •__ • ---._ +$M8.12 Distilled spirits lIrJd will"" .. ••: ::__ •• __ :U. ~\19 2'1 +21, 099. 22 

CigaraOatge) __ •• .____ ___ : ••• _ $128,2'I3.~9 12"l,~(;O~7 _5,013.~

Cigars (small) __ . • _•••.•.••••.•••. •• _•••. ________ 2, II~. 00 2. 130. 00 +15. Cigarette;; (Ia,~e) • ._••..•••_ . .•••.•" _ 6, 1&6. 00 7, s~1. 20 I -3, 3C>l. 80 

C1&atettes (.m"U) .. ___ __ _.. 13, C>l9, 55 II, 710. n _1,338.84 

Total. .• .. _ _ • •••. 1 H~,5IH.24 163,699.92 +U,IQ(j.~

~-H",,"iPlsfrom Pllerto RlClln tobaoeo m"lIuf~'tnres oro deposited at Sen Iunn to tbe credit 01 Ibe 

treas"rer 01 1'uer\" kioo, end consequently are eot sMwn in other oolle"lIou 'tetcmenls herein. uuiler 

tlte ~cl of Feb. 4, 1W'J (~5 Stnt. 50'1), ,ecelpts frou> puerto Ricau lIquors at" collec,..l al the port of enUY by collectors or internol revenue. These receipts ore oe~.red into tbe Tre""ury 01 ,he United Stat", to the <;r&Ji~ or the treasurer 01 Puerto Woe. 

Incr"",e 

(+) or de­ creMe (-) 

~-

'"~ Article;; la:>ed 1034

iMB.121 

,~ ,ro, 1911 1932 '"~

-

Tot"l r<lnrw closed ___ 3, UO, O'M 2,'68, 435 2, 1~J.l07 1, 0CiS, 170 1,950.502

'1'01.,,1 clalma a(lj",te<!_ 75, 05ll 1td,878 71,0\15 lI:.l,317 6.1,731

AddWonall"" RegUI~r j _ •• _ ••• ___ $197, 721', ~90. 55 ~]7~, :Jll1, 7~Q. 02 S140, 780, O~2. 25 $In, 997, :lO1. H 1IM,3M,717.20

Mlm.J552'________ U,002,M3.22 32, fiG4., [,00. 22 21,361,130 31 18,807.«821 Zl, 797, Ml. 50

Jeopardy a;;Sfil',rneut<.. 50, ~25, 493. 08 50, 97a, 391. M lOll, B~5, 006. ~7 5.'l,200.~.;;11 5:!,.7~,37Ln

Rejccle<! claiIW '- .. -"I ~,162, 71t. 14 O,S7~,Dt9.341 1,'78,847,.0 2,1:l6.0lllI.81 887,309.73

'T"'" ltellL' IUciude lnlere.'! end "en,ltle.1 In all fi",al na",
 , Tal .=s.d nnder millleo"..nlr. &~,\~ included in war<. dining whicb l-:!.I "'... made availllble,
 

'AlfiQUlIt, mado eV1lilabla I", colleNion 1.htou~b th'e ,0jecl,ioD of deim~ i" "h"tement llIId lar credil.
 

TABLE 1O.-{nco'/llc-ta:e TeiuTTIS clQ~ed dll-dllfJ the fiscal year 1955, by 'Q~ yea" 

WiI,hont mailing OO-dEl)T letter 

CertllLAddi- I ""t'" of I N IClalmsr~1 To", tlona1ta~ o~"Ml<. - 0 cbauge j~ctad 010",,01 

aessml\llt 

~m::::::::::::::::::::::::::::::::::-:::=::::::· :; I ~~ 'M 

1919. • ••••••• •• _••••• •• 18 70 29 ,~~5 m 1920. • ••••. __ . ._________ ~4 46 65 :lJl ,ro 192J .. •__ .•••.. •__ •••• • :lC 31 52 29 19?!... •• _. •• _... , l!9 25 51 :?(', 'M

m 19"3 ._•• ._....__ • ••••• __ H 36 65 18 

19"~ ._. • ••• _•.•••• _•••• " .._ 78 :;7 101 5~ m "" 1~:!5 • .. •••• ••• _ ~9;9 13-3 ~o

1926 ._. •. liS 120 17~ 8~

1927...._•. < ••• "_. •••• _ 145 23; 336 1,392 2,113 ." 1928 •• __ ••• ._••• .. _.. __ . __ • 215 :H7 ~57 712 1, B31 

lQ29 ••••• _•• •••••••• .___ 40~ 1,2-13 1,~21 693 3,&19 1930_. __ ... _ . .. •• _.. &:17. 1,093 1,9~ 621 ~, 526 1931.. __ • __ •• ••• __ .. __ __ ••• _•• 2,:;0.; 2,007 4.605 1,1I2 10,839 

374,292 

952.876 13ft::::::::::::::::::::::::::::::::::::::::::: ~lli I~:r~ grrH! ~~, 579,0:;9 

'romL_•• •••. ••_. 120,800 21.~7Q 1,7'76,773 ~I' I, 9:n, ao~

Arter mailing 9Q-doy leltt!' 

Alter de- CerUlL_ cisiQn of R> Imme· Eyde­ ",tesol I Nc I Totd I Gmnd llon.d of agree­ dlat.aod rault "veras- cbange clost<! ~otal Tax A~ mellt leoperdy ,""ment peel. 

1917..... __ ._. __ •• ___ n --..._._.. W , 19]5•••• ______ •• _____ , 191~_ ... ___ '. _. ____ ._ ------- ,

, , '" 

1920..... ___ • _____ ••• M " • " ,~'" ~,

'" ._.- , '" H " '" '" '" -----_ .. '" , m " ,. ---- .. ---- " ,

•

• ..

"

" W on '" l:l~

'" '" ---.----j' M " , .., '" 171 " , " '" '" 

-= ~t11 '" ..

"

"" ,

, " '" "

"

" ,~

m "' 2,8~8 , '00" 1~7 '" '"

'" 

(,96 ,~ " "," 1,1:lO '" 2. 0r.1 I, we '00 1,828 [,.177 SOl " ,,, 1, o.;~ " 1,879 6. lOS ~, "" '" 7~; " 2,262 13.IOJ '" " ~, 612 8, 9~2 SB3. 2~4

m

'"' " ", 1~33."_ .... _____ ._ '" m ,~ '.~S 953.3!l 1934. __ • ___ • ___ ... '"

~~~

• ", """, "" ----- " • 670.07$ ----~-- 'rotaL____ .. --------" ------~- ~·1,-~;~·1 " _ 5. 17S 7,405 ',~ 1,700 19,107 1,95i1,502 , 
---- ------------

---

--

•• ••••• ••• ••

100 REPORT OF COMMISSIONEH OF INTERNAL REVENUE	 REPOR1' OF COMMISSIONER OF INTERNAL REVENUE 101 

TA'BLE ll.-Income-taz returns received and disposed of during the ji.scaZ year 1935,	 TABLE 12.-Regular inco~e-taz aSS6s8menls durmg lhtl fiual year 1995, by t11Z 

f>/J t= yeaT8 

TABLE 12.-Reqular ifl~D~-!a::c: asse8SVlen!8 during !he fiscal year 1935, by!az year8 

(~) TOTAL REGULAR ASSESS!lrE:KTS 

y=	 T~ Illtere.l hoolty T,'" 

1917__ ._._.••• __•• ••_._ •••••••••••• _ Jl,725,5W.73I V93,91G.32 f.'I27.300.57 1J,(Jol5,~25.~2
 WI8. • •••.• _. ••• _•• ._._ 1, C1\14, (OBO. 01. 571.9211.70 87, 30t 00 I, 7~, 923. 31
 1919. •• _. . __ ••• __ •• _•••• _•• __ 862, 329. 19 412, "Gil. 42 26, 212. 22 I, 301, ~'Ol. 83
 

1920 ._ •• . •.• 2, 6.'i7, 8f17. 00 I, 1,4. 1Ul. f~ l+l, 72<1. M 3, il2C, Toll, IS
 Ig21. • •• .... ..... _..__ •.•_ '971, 216. 58 .28, {51. 57 7, g93, 21 I, 707, 007. 35
 1922 • . ••_.. 830, 8M. 16 61~, ~O. m 20, 6014. 28 1. 43~, 040. [1/
 192:'- .. • • •. _.• 2,1)11,4.15. 02 1. 1l!1. o~ 03 80, IU 'f, 3,403,403. 22
 

1924 • • ._._._._•• 2, 671, 167. Z'I I, 4~J, 0,'>8. 98 IW. O~, j,B 4.139, 252. ~o
 

1925•••• • ._. . . 2, 738, 001. 37 1, 412, 8ll. 23 ]n 766- 15 4, 284, 181. 13
 IO~IL •. • •.• . __ 4, tZO, 793. 54 2, O1~, 1)11. 47 ] l~, W~. 4J 6, $5, 927. t4
 

10Zl. ._._. • · ._ .•••_._ 5, 2'lI), m I~ 2, fJi2, 751. 11 lei, 1513. H 7,400, 131l. 58
 19~. • _._. ._. __ ••• __ 12, 8B2. 123. ~g 4, B'S. 1M. 88 211l. 2t4. J~ 17, '~9, 523. 113
 

10;".) •• __ ._. __ ... ._..._. 17, 1J2I:l, 141. 54 I 4, 142, 592. H 707. OOB. ~7 n 416, 702. 83
 

111:30 • •• __ • __ • _. _. __ ._________ 17, 03~, 628. 83 3, 772, nol.06 M:., 57(1, S6 21. 073. au. 65
 

1031. • _•• 15, 7!lEl, :1-10. 0') 2, 679, 340, 2\1 IiI, 504, 82 19, f>'l9, 1~~. :20
 19B2 • .' __ .._. 27, 112. :ue. oa 3, 021, 412. 78 200. 316. U 30, 3113. 07{. 
 

1933 • __ ••••. •• _. ._ 3, OO~, ~.~. ~6 :::12. ~';7. 19 46, 611. 98 S, ~; 0. 35:" 2
 1934. • .________ 3U, m. 20 ., 2-\0. n ~, 019. 81 3~4, 042. 91
 1935 •• , .. ._. ._______ 9,2OIi.~2 __ •. .. _ . . •• . ~,lil5.9
 

TotaL= • __ ._. ..•_ 120,074, (100. 76 91, 246, o~ 3,002, 80& 41 154. 3M, 711. 26
 

(b) ASSESSMENTS ON AOREEMENT BASIS WITIIOUT OO-DAY J,ETTER 

1917._. _. .• • __ ...._••• __ __ t19g, 4M. M '70, 414. 2lI '12, 810. 8il $:!il2, 5SQ. 00
 1018 __ .•••. . ._ . __ • :18,77142 U,j,j2.62 3[15.•7 41,219,41
 

1919 __ •• 109,8M.34 22,6n.iO Z06.ns 13~,N9.&2
 

9120 • ••... _. _ 180, 018. 00 ~7, 777. 34 17, (l83, " 2M, TN. 17
 1921. • .____ . ._____ 49174 b6 30 2'B 22 8014.05 80,871.83
 

J922 • ._._. ::::::___ 37:5ge:G~ 19:39&:77 d23.61 57,617.00
 1923. .________________ _ ._._... L8~,1\S0 'I 366,f.'l~;:O 2, 147.1'>6 9~,4e2.ll
 

1924 •• __ : _. .__ 614 ~~: 12 ZOA, 81~: Bl 7,040.02 800,761."
 1925 •. __ ...__ ._. ._._________________ I~O: 17J. 1~ 80, ~29. 31 5, nsa. 82 284, 7B1. 
 

10:1& ._______ B:JJ, 41{. 87 389, 382. 00 l!, ~OO. 80 1, 263, 047. 0fI
 1927 __ . ._. • • ._. 900.723.00 347, 234. W 1~• .IM.28 l,2f;l.~tl.(J!I
 

.aIII! .. _._._._._._._. • •__ .___ 2,~~7.6Q';.78 875,590.45 2\o,(}'I;7.~5 3,t(;3.:.'26. 8
 Im + __ _ __ __ ._._. _.. e, MG, 1);.1. 82 1. 796, 208. 70 600, 000. 80 8, ~l. 414. I
 Il130 • • __ .• __ • • __ ._._. .__ 7, M1, 1iJIJ. I, 683, 100. M 1ll3,306. 18 9. ~'2, 076. 00
 

1031 ' __ '. _. _. _. __ ._ .• ._._. • 10,-. 7~. U 1. 705, 8~a. 37 101, 611B, 77 12. 77~, 'f,!1. 6~
 1~32. . _. ._____________ ro, 675, 384. 82 2. 218. U4. 00 92, lI09. 13 ~.l. I:J:W, 431l. 00
 1833 • , __ . __ . .__ 3, 216, 001. 83 193. 7.'1. 1~ 31. z.l1l. 19 ~, Hil. MIll. 75
 

1934_•• __ ._. ._•. __ 300, 4,\~. 9ll 3,7n. 13 ~, 010. 81 31~, :M~. ~O
 11135 • __ ._•• _._. ._•••••• _._ •• _ O,JlO.:..62 ._•••• _._. ._._______ V,JlO.:..62
 

TotllL. •• __ ••• __ M. ft61, 32\1. a8 10, 25Il, ~7. 16 \ I, 020. 000. 7t 00, 8411. 866. 58
 

, TrilD~' Tot·alon ',00­ On h/lIld Received CIfiged OnllBod In field lerr~d.,r rlay l\le July 1, during durIng Jl1ne 30,
 June 30, 'M' during June 30, June loll, <OM ,= \935 1035
 "ill year lW05 'M' 

j9n.____ ••. __••••• lillS. _____________ m = 

,~ m '"' H" '" , 1919.__ ••• _•• ______	 "" '" , 111:.'0._____________ • ,~

,.

W"	 

, 

19~ ... ___ ...______ '"

.," '" = ,

m

'" 

,~

.. '" "

'"

" ,

'U 

.. ,

, M ~"~,

1922••• ___________ • ,.	 "" '" ., '" ~,

•

0 1~23. _____________ . 'W'" M' ""	 .. n, t924. ______ •••• ____	 "" l(OB 1923_______________ '"	 ~,

'"' 1,21l 1926. ____ •• ________ "" 1,Il4G 

"" "'	 C30

'M '" .., 19Z1-._____________ '" H" .""" 

,~

225 

,~ '" 

~,

" 1928. _____ • ________ W< 3,71l 'l,898 :;~ " ,~	 "~ '" " 4,0010 2, 951
 1, 30\1 207
 19211-..____________	 2, :I:l3 ,,~OG 5, 477
 2, 81~ 1. ". Ul 767
 2,214 '"' " 1930_____ •• ____ •• _.: '" 3,301 9,471 6, 4Il~' 4,250 &0 2, 1l9~ " 

~, ~fJ6

Itr.	 1,166 t, S62 " I~,L .........__ ._
 6, 922
 1~, 471
 I~. 101
 8, BfJ~

1932._. __ .•••• __ ,_, 13,M3 '" 12, 107
 423,377 3S.'l,244 42,984 ".~ 4,3il1 I,M2 1933.••.•.•• __ ._.:. 10,628 	 328, Wi 339, Zl5 "" .~ 97a, HO 1I~~,311 10,2.81 19M_. __ •• _________ ---._-.. _­ 57g, Il&/l	 579, D,S ,. 35,5BB 30,lllS "" --------------• 

TotAl _.••. _ 27,7lI~ 2, on, 331
 I, 9W, 502
 14,<167 so, It7 872, 247
 0102,394 2,913 

ytarS-COlltlllucd	 • 

(e) ASSESSMENTS ON AOREEMENT BA8IS AFTER ISSUANCE OF 9O-DAY LETTER 

y=	 T~ Interest PeWllly Tol.ll1 

1017•. -------------. -- - -•• -•..---------. -----------•••-. ---•._. ... _ 1918. ._••• •• _... _. __ · •__ •• _•• __ • ._. .. __._._ -----.-.. ---- ••--.-...-.
 1010. _•• ._. ••..• . ._ $036. '10 $352. 38 $159. 18 $1, U~, 26
 19W. • ••• _• • • • • .. • • ••• _. •• _. --.'­

urn._ ...__ ·__· .... _.. _· ·__ · . ._._.__ .... ... -- ._ -----..-.--­ 19U_. .• . __ . . • ••. _• ._. •.• _. _ • . __ •• . __ ••• ---­

19:;;3. __ • __ ._.... • • • •·•· • ------•• _. __ ._... •.• _ . . ._. •. ----­ 1nl_. • • + • _. 45,50 n, 57 ll. 37 82.44
 102.1.. • ._..._ .. 26. 63 IS 37 6. 611 46. 66
 

I926_ •.. __ .. _ __ .__ _ ._._._. 26.69 11. '/7 e.M 45.00
 1927. __ . 17.11--10.61 0,821.72 9.78 ~~,672,1l
 

1928__ ••• _ _•• • __ • __ ••• __ •• ".~.I.87 3. OlO. 04 6.00 1[,867.57
 19:-'9. .•••••_.. .____ 32, U3. W 9,326,74 2,340.03 "3,810.66
 

1930.. __ '._. ._._._ .• 486,011.39 IOS,OS'.M I,S23.JO :~~,019.10
 

1931. .••. . ._ 1,159,342.80 183,076.17 5,589.,9 1,,'8.008.66
 

1932. __ __ •• _.. 1,871,708.00 212, ~90, 35 13,384.39 2,107, Ilfr-. 7~
 

1933. __ •• .• . 156,683.89 16,803.30 416.05 173,908.~~
 

1934 ..• •• __ •.••. __ 8,200.21 (7~54 ._•• ._____ 8,777.7~

Tot.1. ••_.•.•__ ._ _ 3,7U,e21.02 547,~W,50 I 23.~s:J.53 4,312,069.00 

(d) ASSESSll-IENTS BY DEFAULT 

1017 ._. __ • __ ._.•.•• ._••• ._._.. J;o.:;, 81 11 $417, 71lS. M $400. a8 11, 2lJ3. \I8S. 70
 1918•.• •• _••• _._. ._________ 4f\, 000. 17 25, 143. 13 ...__ .•_.. ~I. In 00
 

1919 • ••••.•'_" __ .._•••• _._. __ • 'l<I, t50. M ~g, Hl. ((J 181. 43 )40, 07'~. gS
 1020••. •... _.__________________ 2\1,808.33 I~, los.·n 2,520.89 4atl~.H
 

1921. ._._ _. . __ • __ ._ _•• _.. 3,628. til 2, ~"I~ 21 I, 02lI. 81 7. ~:l8. 48
 1922__ • • ' •. __ .•.. _ 11, to'). 00 7, 7()1) 70 2,808. 79 22. [ljB. TIl 

ln3... _. ._._._._._._•••_........ 6.'i, 00!l.1)I '0, IJI. 77 6,378.07 llJ, tOO. SS 1924 ._ ••_....	 83,604.54 43,895. 07 33,089- 3i 11l.5. 1i!lli. 9~

1~1~~ __. ._...__ . __ . ..._._, 8:l, 7'9. 2ti 012, 21~. 32 28. lH. 77 1~3, 107. 3.i
 

19c'6_ .. .. ' • __ .. __ SO. 24~. ~7 35,883. !I.i S;, 371. 27 I~J. 407. 00
 

19Z7_.•••.• ...__•• .._•• _.._••' __ ' _ ~1~, 761. 513 ~2, 000. 00 27. ~76.41 3M, 337. 09
 19Z1l••.•. _.... .__ ~73, ~I~ l~ 200, 401. W 110, l 00 Sl 834, 067. 46
 

192\1. ••• .._•••• __ ._•• _._ 681, 34~. 9~ 19.1, 4<>2. 61 177, {Ill. 63 I, 053, 856. 20
 1930•• __ . . _..__• ..... I, 675. OlD. i4 396, SSO. 58 82. 252. 26 1, 1M, 151. M
 1931" _.. .• __ . • • I, 985, 321. ro 311, (l88, 29 OJ, 020. 56 2, 351!. J3~. to
 1932. •• ._ 4,021, 03l. 1~ 5<13,517.78 9Z, 906. 99 ~,Ol~', MG. ~2
 

1933. • __ • •• __ . __ , . _._. • 260, (l@. 05 I~, 31l2, l!9 b, 401. 16 Z84, 176. t9
 Jg34. •• ._._••• _•• I~. ll..1 • 2~ _... • ._ lP. 1l!
 

TotaL . __ •. _•• _. ._. 10.713.~12.20 2,tl)l,M6.1~ 6lIB,42'l.•'>6 13,786,4,';0.88 

(e)	 ASSESSMENTS MADE .(\.FTER DECISION BY THE UNITED STATES BOARD OF TAX 

APPEALS 

tuo, 325. 10 $3Cl:\, ?B3. 51 $514,098.31 tl,5'"->O, 156. 92
 m~:::::::::_::::::---:::::_::::::::::: 1,019,o16.8a ."il4, (Oi~. Q~ 86, 990, 2~ 1, (;4J, 500. 00
 

6111,0133. r.o MO, 191. 64 25,605. />,1 I, 027, 23C. 77


~~~-:: ...::::.:::::::::::':' :. ...---- 2,447,170. &1 J, ltil, 210. 83 125,111.0.\ 3,592,512. 67
 1021._ .• ' • •• _•••••.• _._._ .. 917,813. .\6 OO\~J.14 6,122,35 1,619,467.05
 700.700.24 MB, 133, 1B 17,I~L8S 1,3~31l4.2S

i~ii::::::::::::::::::-::::':. . ._ 1.301,746.47 875.215,06 71. ('<)l. 64 2,338,570.17 1924... _. • • •.. 1.972,~19.fJi l,l25,3Z1i.03 GB,8&3.65 3,]00,820.75 2.465. fjlill. 70 I, 281, D.l~. 2~ w,"n 88 3,846.239.81
 :~i;' -::-::::--::::::::--:::::. _ ~.4S2.1W.17 1,500.813.8~ M,tI3.7O 5,130,337.0~
 

',Oil,8lio1.116 1.82C,895.30 lle,Q8-I.Z> ~,81~,574.41
 

~r~:: ::::~::: ::~ 0, U2. 1I9 89 3, 2M, 15:J. 80 so, 009. C4 ] 8. o~o. 3~2 82
 ..::::::..-:::_:::::::­ O,7af\,Ma.Q7 2,741,001.31 19,554,el 12,527,~2LSO 1900__ ._... ••••• _._ •• ._.__ 7, I~~, "2'1 1l'1 1,5137.173. 2!l 13,195.26 S. 7~J, :I'l7. ~7 10BL_. __ ._._._ .. 2".lB.1I22.,~~ 417.410.4<> 3,225,90 3,1",.,~67.00 1032
 W~,121.0~ 7~.8I;Il.&1 1,324. 74 ~n,~[1/.2\l '0" 6~t.1B ~,l~O.06 3,5M.50 10,'00.73

_ TotaL... __ .. n n. ••• 1
 5<1,05].587.S511S,O:i',JBO.2f> \ I.J19,432.64IIl9,WB,4oo.75

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TOBACCO. CIGARS. CIGARETTES. ETC. 

Number ojJadorl~~ operated, leu! /ob(lcco lind t>thlir .nt,l~riIl16 uud, calendar year 1.184, by collecli/JTt dis/rid:> 

(IT'd by SlaIR,~

OISTRIC'!' , ,

• ArhnllllS. __ .. _.. •••••••••• 

First CalifornIO. __ •• ,

•

", Sixth California. _, ••_._ ••• _.. ", Coone,

Colorado 

ticut

.•., 

__

...•...•••••••

• ._. _._ _•• "

• •,

De\ll"'are ••••••• _••••. ._ , Florida. ••__ ...__ •... ",

•

"

,

•

,

,

• Oeorgla.•. _._ ••••••• __ •••• _._. , FlrsllUin"is .•••_
 •

, EiKhtb 

[Pdlana_ lllino;"• . .••. _,'. ...••••••
 "

,

• • "• , foWl!•••_••••••••••••.•••••_._ AeOSfl.S. ._ ,

•

" " Kentucky.•_••••••••••••.•... .,

, •

,

wUlslsnm" _._._•••• __ •..• __ •. , Mmrylond. _._ •••••••••••• _ , ,

"

•

, •,

, MlUISlIcbllUtl.'l._ •••••• "••••• _. V

MIcl>iRnn ••_•••••• __ •__ .•_. Mlnn"'''ta __ ••__ •.. ".· . _ " •

, 

•

,

FII1II MlssourL••••••.•_••••• n filth MissourI. _• •...... , " •

" M"nlAnm•••••. .. , " NebrnskB.•. __ ._••••••••••••.. New I1amj»bin'--_••• .... ,

•

•

" First New JerOlly _•• •••• ,

• ~I, Filth 

F!rat New 

New Jersey 

York__ .•.. •• __ 

• .. "

, ,

SIIrood New York..•_._.. _ W

", Third New York. __ .••__ •.••• "

, ,•

, ,

• ,

• FOllr",enth New York •• _•. Twenty·llut New York.• _. __
 • 'l'went}·-ei~hlh New York__ ._ "' 
 

"

, •, Nortb Cnrollnll_..... _. ._ n 

ToW 

Pound. Pormd. p""nd. , -·-·-··i:200i· ----·2:;;m- 8.1,850 'W

t57 il$ 13,1:18 " 

"

, . ••• •••. _•••,....... u.19l
 

3, 351 'Jl3 38, 113 •, 1,001,137 ._ •• _..•_••••••••. _. . , 220 191 2,7\12 ----.--.- _.._ _ __ ._­ , 1 ~U
 295.M~ "i:ii3;~5· -··-s97:iii· --2,"725:7b1- '" 5,328,016 

r.3O 742 lW,812 

..·7; ~\2;ii2ii· ..ifij37;4ii7 «I~ 210 1,Z74 " -4;f.13­ ,,",214 ···"··'il74' 2, 028 44 <I, <lOll 86, ll50 

1,100 1, 84~ 8.808 S92 " 46,054 2,491 120, ~31 '"..

U

,

• 3.Q:Il' "iil:~i9;23~- ·'i;PIJ,S7lI 6, 900, 100 I, 392,:1'13 •• i::;08:" ii-i' ··i:ili:gw' --i; gi4;ill.o 3,707, 1% Ii, 7;.>\\ 3~2 1,730 3,237 1, 005 2I!, HI , om -··-·i:H;ilM- --·-·-5,"i87· 111,G24 ---'.jg;~~(: 31,062 ---~ ::::::::.::: '--·'·S;2G2' 

I, 586, ~~~ 3, 40Q, 3(8 :'Ml3,07:1 5,696 57,325 ·--'1,.iil:iii 1.476,200 1l17,f>fl5 

31B 655 ~I,400

2, 18Il, DOO l~, 332, Il86 OOB, 81~ l~:~~ ·"i,1>Il5;1.tS- '·5;321:8g8· --:;;ij99;205' "2:~i1;3ig' "

n, - _ __ '."'. --_ __ .- ..__ .._ . •

,

'"

'n l.lil6 24,703 , ... ... , .. ···~4B~;878· ······-·iilii " ~,578

" 77Q,7II<I 173 887,100 

U 51, 188 5, fin 1l4., 31~

1,000 10, 261 0-1, ~89 •

o 2ll8, 54n 5 17, Q51 

" 26.nI2 1,23~ IlllO,740
 

V ~6l ••• __ ••••••. 29,001
 

" 87,4;;, 6~' 2, Q26,O~1 14, 6fn, ~32

],;;gblooulbOhlo

f~¥:i~~~·i;;'''~·:::::::::::::1 __••__ •._•••. _ gO 2 ~ gi I' 6 t 37 Ii I, 12, ~~J: nQlO f~ 19~9:3.;J(l1 ~1 r: ~~: 172,051 m M.':. ~~~• ~1ci: k,~"" __~'_.I.l..~_~_~_'_!_- -_I.,-_~_~_'_:-_I_~,_I,-_II-:-:·:'-:r:,:g::.:~:n:.:.:\ ~',~Hn 2Si',6B6 

Oregon•••.... __ ._•••••••_.... 0 Q 2 1,881. 1,881 

FlrsiPeDn.ylvaols ••••.•• (I.~ 8 6 65 78,4~1 31)4,700 5'!\1,303 40,-817- 178:490·· Zll.OOg ZI8,S21l ~3,218 1.52S,M2 

'I'welfthJ'ennsylvM!a __ .. •• 8 0 ) 7 2.731,2~6, ass, 555 I4Q,~~~ 4it.l •• _. __ ._.... 178,3~2 ~,8JO 331,777 4,32.l, 785 Tweniy·lhlrdPens,yl.suia.. I~ I 2 17 5,237 _ ~2,~\1 320 3 17 ~4 88,232 

P,hooaIsland•.••• _. ._.__ 0 1 I 10,178 •• 7.500 . __ .••••.•• __ •. __ ..•__ • __ ••••.. __ •••••• _•. _ 12,738 

SDuthC""'lillll_••.••••.•_•••• 20 0 i .._.._. __ .__ 10,HI •••• • •••• _. __ .. __ 3016,471 

SO\llhDakotl'l•.• __ 100 J •• __ ._... 1,000 •• _._._. ••. ._•••• _. 1,00') 

1'onn""'.e __ ._ ..•.. • •• 17 I I 17 IQ,4IG,029 ao.aS-! 170,022 74.782 2.7118,829 ZlO,714 5\1, G&l 152, S(>~ 22, Q6~, G8J FJrstTex...... __ ._••••••_••. _ 2 I 0 3 7o,14~ 82 __ ••••• I,roo •... __ ,,__ n02S Second Te;.;M .. __ •. I 0 0 I Z>7 2 :157 : ••••• 1 ••_... ••••••.•.. __ ••••••.. _. ._•• _ 500 

~!i~~~i~:::::::::::::::::::::: j .? --iii·2j~;6M- -ii:.i:i-i:iii- eoo,~t~ --"'g7:izi -,-i'-iiO;i:~~ -i.-tiS8;iiz· - j,d70,SliI- --j:fu;ioii- 30,605,~~ Wmbiuytan ••••••..•• ._ 2 0 I I __ __ _ .•. . 200 __ • •.• 200
 

We,iVlrglnia•••• __ •__ .. _•• _. 6 0 0 6 ---. zla,zis --ii'-i;ol.~ni 892,IIla --ii:i34 ----••..••. ----487:7~ii· 431,1,\0 --z:Ii5:i::iiii· ~,'Jl4,142
 

WisooDSln __ •••••••••••• _•• _._ G = 1~~~::_I~~;;i!'·~'~"~I.~~~'OO::_1 C'~'"~·~·~'"~I.""~~"~·"I.•,.."'"C·~~'.lc~""~"~I."'~""o':I.;,."'C""".lc;",·"""'~'~~· TOlnl,lnol.•. __ .•_•. 1M r.o 92 73~ 171, 20'7, ~.~ 68,807, 874 ~~, 5:;->,430 8, a98, 730 I,. Il7, 115 24, ~.il, Ma 37,916, 31Q 2B,4Zl,634 375,762, ],,\ 

:::~~J~_.:.::::::::::~_"::.I. ~~_ ..._~~~_ 7M 159,315,693 55,025,.119 tI, 891,~<l5 IU, noo, 007 If>, ~3Il. 230 23, (fl~,:;.I1 301, 98.5, ~J7 Z7. 115, (;'7 3M, 350,485 

Docre,.,8__ •• __ •••.•.•_ 30 HI ro ··"-27 .. _:~~~~:~~_ ._~~~~7.m l,M9,4o~ --:i;i7ij:ii~7- ....~~:~:~__ I--~:~~~~~~-12.930,-~~- _.~'.~::llBll--~~'.~~~::~~

-rOTALS Iron l>TATES COMPR1S[N(J MORE THAN ONE COLLF,C-rION DISTRlC-r 

87ATlI: 

CBllfornlll_•• _.' ••••••• ___ IUlnolll ••••••••• _. ----....... MissourI. ________ ••••••• __ ._ New Jersey•.•._.._____ • ___ ••• 

New yorl<•••.•••••••... ___ Oh",..••_•. __ .•••_•••••'._'••• Pomn,,·1VlInla_ ••_•• __ -.......
 Teu'_ •. --.............._-.­

Pound' Pou"d. . P",'IId. P"""d• PorHld3 Po,,1Id.! Pou"dt Pou"d. Poufld. 

" • , , V I, Sl~6 25,002 96,076 

• .. ',~ --i:ii.i:66il- 6, 570 6,3M 24,074 17'\1, 014 

"' • "' 4, (I1J, 678 10. q1~ --

1,9l~,M~ 6,OJ6,llQ Mr,,052 20~, o(I!l f\'.ll,311 2, ;2.l, 703 ~,328, 016 2.l.447,8r>l 

U U 2, J!I'J, ,\00 15, 332, ~8G kiW,OOI 8, 3~2 1,&;5,745 ~,~Z1,8il'l •• 009,2M ~.{j7,319 ~I, AAIl, l~~

", " " , 

•

" '"" -·-~:OO5· (,182,112 1149,818 1,6JB ~.,lM Q,I71,B~!>

" '" J,lW,3OO 11, 201 1,114, W2 S'J, ~71 19,7W (0,385 30, lfir, 4&'3, 124 

" • "

•

• 

ro l~, 7M, 02:1 I~, ,m, 4106 4,1;85,571 9~, 290 8/]2, :A 1 2,654,823 O,~29,040 (, 8~8, n~ 4~, 250, 477 

812, 90-1 7(,3,3:M 1.112,448 41,630 178.100 20.'1,~ 419,G~~ 355,03P 5,1l-i2,M9

• , , •

70,9B:I , '" -..........- ······---1····.····--- I,ZJJ .._..._... n,all4. 

, Include. onlyl.h086 prodUCing a tll.:lBbiB produet; 61clud Lng 21Q .. quail]" mIlIlUfBCllll""'Ts. 
,",' '. 

;!:. 

TABLE 17.-Manll{actll.red tobacco: QUllnlity TnanllfacIl:rcd, on hilT/a al. c07nmmCCTnr7l/. (md dll~c (){ year, rMn(J~cd {(If ,:xp(lfl a7ld lax-paid, 

elllc7Idar year 1934, by collodion diB/rid, and by 81alc8 

TObacco ID!I.IIuf""Lurcd 

Gemo"od Voluoor 

Rorap ohew· 1 , 1 s[amjl!' Ils",l rlug 0" 11011() Toisl to ho On h~nll. Tw13L Fine cut log, smokiog, Total Jan. l. oc~[."nl."d J"n, 1, oud snuff 1 ,~, IDJI For OXT'(JI'- TU·Dalll. '" LIllian' drnlng IU:l-l 

•

o

E 

Afhnw.. .. __ ._. Pot/.nd, •••• __ ••__ •• PO""d' Pwnd, •• Alul!<f' ]'o""d. Pou"d' POIInd. Pou·nd. Alund. o

vim 12r, I~\ C~];fornl~. ... __ •__ .__________ • 120 '22. ll8 142, r,l,1 H2. 515 '"······2:~2i H~, \l3 3,2BO HI,817 2:i,fm, 00 

l5, 001 15, 033 12~ 16,(].~ M ShIh C~HJoml~•.• _.. _.._. ._•• ._. _ :::::_:::::: ·····-··-ii2­ 1I~003 ;:'!\Sa.54 7,m5 7, OO~ ....."'-'" COIDllldo ... _••••. __ . _ •• _••••• __ •• ••• __ •••• 7.005 l, To!. 70 Ct>nnllrll""L..•••..•...... .••••_••••• _. ' •••••••• --··--··200· '.'" ·-·'-·-··iii- ·······-100 41,IDI (1,391 --.._....... 41,301
 41,'172 7.4:lli.1ll> Pelo..-"'ft__ •••••••. _.•.. __ . ••••••••• •••••••.••• __ •••••_ 'l, 196, 3M 2, 100. aM 'l, l00,15t 2,195, Hpl 395, l'l7. 7:l o t;J::I~::::: :::::::::::::::::: :::::::::::: :::::::::::: ::...:....-. 3,072 ~, 0<2 "'iii~' ,.... ----i4() ._._..~~~. 3, :140 G>4.2!l ~. I,lH.l UI.Jl 2, \47 217
 ~1'"~llliuf13-·····-··-·--·---- D3 __ •••••••••• i;4:si;wii' 25, 4lS, 70-1 20, 1J(l), 7!H. HO 20, ~OO, U:~j
 

3U.OO 

•l~hlh III ocll.••••••• __ •••••• _........... 2~7 ..... • 

'.000 7,776 20 80~ 758 4,810,wn.41 1~1. 100 m.3~7 1,277 132.1\31 BM '" ," , 1:11; O"i'J 23, 7!i(i. 2~ •

" :gw~.~:::::::::::::::::::::: 40,014 - -- 48' liD, lt~ lroll, 2~1 10,191 17S,4~2 7,411 HUHl 30, 'IS7. 38 o

Konsas.••_•••••_••••••_•• __ ._ •• __ ••... -...-.••.••• -.--.­ lij9.7S1", 1(011.816 000 170,'10 .~ 1c.ll.WO 80, 60B. 2Q

Keutuety 2.918 2, 918 2,915 'l, D18 •••••••••••• .___ I, m, OG-I ••i:j;,;:ii1' .... -.i;~ro 33-,Wl,Ul8 M, 7In,D~ ----aro,·iiii· :00,1,4,019 =~

I.oulslaIm.._•••••••••• •••• __ ••••••.• _ ••••.. _..•••.•.. _... _._. 43. ~IS 43,~16 6, J05 49,m3 

M, 1~3-15

49,023 

0, 318, 

S, 

1m. 

93:1.14 

G4 ­ Marylaod•••••••••• •••••••• .••• m m 74.3-l Mll.l!88obmllLts_•••••••••_._... 40r, l.e..s\Il:::::::::::: ." "-'--:i:iw­ J17.:m 3~O, 320 3-12,519 3;i48' ""-"'iiii3 338, Miohlzrlll._ '" 7lti ao. 0117. 44 ••••••• ._.... 788, Dn ::8,0113 708.414 ~. ~\13. b"" ~,~20,(I'l' M.772 S,48',~1~1 OO,IliO •••••••••••• 8,3:11, B37 I, .~ll,I131. no 1\1 innesota__ •• __ ••••••••. •.••..•••• __ •. ~I.no 213 _•••• "_ First Mlssourl..•••••• . ••• 20., 2Il1, 801 - -i; oo:i:'i70' .-. -"j:2ij3' '''. '130 n" ~2,4~ :;2,2M 0, .0.', 00 JI. 07G, aso 33,oo",\llt 5;12, 414 34, la&, lllll! 1,1l9,28:i 052,OSI 32,D22,2(;S 6,026,008. :>l f;bLh Miswurl.._•••••••••••••..••••••..•• .•••._. " .• (70 HO _._ ......... (70
 M.r.s 

~oo~t,:.~:::::::::::::::::::::::::::::::: --.::::::::: :::::•••••-- '" ". -·-·....-21­ --···----4:ii- :::::::..... ", '" 30.42 2S. 21~ 2~2~2 (,540.GB Now llampshfra •••••••• . •••••••••••• 17 "" 2. llO ... ,,~ 158 ••••••• _•• __ 2,000 377. 'l!i ~yst ~ew Ja"ay•••••• ••• •••• •••• . ••..••••... 000 """ '""" '"" '00 000 000 00,00 fth aw JllTIley ••••_••.••••• __ ••.••••••• _. 1l.0lH 7,952,6(08 1.M3.1~1 ----·"8;074- 7,071,820 ~,-524· """--~2ii First New York._ •• . •• ...•••• --···~07- 31
 7,004,876 1,433'~'7.(;B 970, l~ lI7U.4~\ 30,75!1 1,007, 2.~2 l6,06g •••••• _._._ {IlIO,283 17., 2M, 04 80,208 BO,211g 15,247 O~.4M 13,499 120 81, 8,10 1t,7aO,(8

~~~r&1~~~i:::::::: :::::::~~~~~ :::::::::::: ::::::ii~~: flO, n~ SO, 71~ ~,3~5 5~, 110 DW 53,218 al,073 ~, 7~~U m,~1 (19,916 -- ......_..- (20,010 4211.016 77,3Sl. S5 TTwen~y.lirst l'ow YOI"k_._ •••_ Ill'l •••...••.•.• 1l,3ll8 007,314 G1S,817 --"--" .... 618,517 818, g17 111,387.00 N"·oot,...tl!hth New York.... IiO 87 M6 10,.<.01 71. \SS 71, IllS ········-M· :::::::::::: 71, \33 12. sm. lit . oryh Carollna•••_•••_••••••• 30,37&, I\3ll •••••••••••• 50,330,307 1:l:J,205.1H.~ --3;~23:oii' 126, lI."!',M7 "-676,061 SO,438 121,IH.O,546 2l,lItg,3.l:l.2S 

37,471,821 ~n,6II1,31)'l 334,770 39,060.111" ;.'\l3.D!l3 7, 1~3, 7~7. 30 ~::ibO~bk::: 3~.fI.'l7.~M \ :::::::::::::::1-.~:~~:~: __ ....~:~!~.....~~~. &, 995, 751 A,{IlI,I,7M 124,402 D,I2O,21~ 171. 0;;( ......~:~-\ 8. Oj~. 17\1 \, Gin, M~. 22 F.1~HllItb O~lo .•••••••.. __ ... •• __ •••••••_ 1, n,IO 1,000 1, ~:.o - .......-"- 1. \l~.l
 :IM.on

F.15htoenth OMo••••••• . __ ••._••••••• _•• _ 77(1, 551 27~, 551 27G, 3~' .... ._...... ............ 270, ~.51 10.710.18
 

1,912 1, gl2 I,UI~ -------- ........-.- 1.912 3.1.10
 ~:rii°~~y·I;.·i,;i8::::.:::::: :::::::::.:: :::::::::::: ... -63:070· 1,458,212 1,521,282 1,52•• (Q) 1.413 m. 5'.!5, 00 ······z;m· l.bl9, bS7 1 -o Twelfth P<!WllIj'lvanlR. ,_._ ....•._..... •••••••...•• 41,126 um.o'G "- ~I, 202 4.110.4~ ;? 007 4,DII.326 727,43S_GS Tlo?Dt~·t~lr<l t'enMYl....t1'" _. ••••• _. ts S!i, 170 Sf, Zl8 85, 321 ,~ ~,9fA 16,?ll2. 44 Hbod~ Wand .• . __ .. ..••. ••• __ ••.••••• __ ••••• ,~, 411 '" X 12, 3W 12.3OJ ............ l2. 175 2.101.1'.'1


, South C.rollnll. - -------.. - -- -- -- ..•••••--, ---- -- "---•• n,020 15,020 ln, 17~ ........... - l~, 1Il~ ~. g~_I.!l-l
 

~outh Da~o\o.••••. ._ .• ,."" -_ ..-_ .. ...... 1.000 180.00 '.000 '.000 1 'I'ODO!'SlI'll_ •••..•••. __ •. 70,(..)7- --i:iii7:82i' :::::::::::: 10. 741,S7~ l8,4:IO,3W IS, 598, n~:t I~,GJI ~, ~Ol Ht, 1~~. 3~~ 3, l<!3, nol. 01 Do YJrltTuM__ _ __ ..•..... __ 20,;127 __ 0 _____ 3,1,083 M,OIO [,1,010 ........ - M.OIO U,121.1l(l


B!'«rod T~.M .. _ . _ . "" .~ .~ ..........-. ............ .~ ~7, !It
 Ul.llb ••••••••••••••••••• __ •••_•••••• __ •• _._ ••••••_ •• ... 170.10 VlrJinla.............. 1.~:l3,05S 15,3l)3 «JI,1lOO 20.878, 70.'l Z!, 177.1l5.'I ·---Mi:n5· "" 2:l,lXa.W --j;3iO,173 21, :151, '" S(I.l
 3, 613, 32-1. 72 W ..bill(1.on.•.....•..... .. • ._ .. ••.••••_. _ '" """ ......._- 0<00
 

WO'lt \'ITJtiDi" ••••••• __ •.••••••••••••• •••••••••••_•••••• 'I, 7M, SS2 7, 7SS, S82 ""'W:'ii~' 7,IDO.007 46.11i7 "" 7,792,527 "" 1,~02,8.14.&I

WlllCO..,,~.•......•.•..... _ I~l M7 8DO "" ""
 "" Ir,3,039 W4, r,13 4,6M 109. :9J 5,529 W3,770 29, 47H, 60 

TOII\I.IO~I••••. _.. __ 351. ~.\2, .~'}:/ 7,393,261 2, gil, 822 341, 21!!, 002 51.41~,2,1IJ.M

ToW. 1033 .. 318, QGO, 984 (i, 000, DOO 2, G5O, itO 330, oas, 220 61,107,870,00 

Inlftll!Jll•.•••••• 1,M,462 37,D14 ••••••_..... 2,166,468 3,452,838 •••• _••••••• 2,GSS, &43 1,302,355 J61,382 I, 22ll, 782 221, 3llO. 70 •.•••••••••_. ••••••_•••••••••••_... lro,ooo ....•••..... 7G4.2\lS _. --------... ...­ - ......._.. - ...._...._...-.---.-........


TOTALS Fon STATES COMPUlSING MOUE THAN ONE COLLECTION lJI5TRICT 

BTJ.TIl Al"ruLo PJUndA 1'0undl ]'o,md, .POII"dj Pw"" 

IGT.202 ,,~ 00 157,820 $28, 407. CoO gW!~~~.~::::::::::::::::.::: ---..""0Ii- U1· 27,033,1.G!l 7,776 ZI, 1m. 737 4,lM, 4~2. 00

MlmllrL•••••••••• _._. . 20, 2111, SOl 1,964,710 J-l.73S,M4 J,lJP,285 ." ""W, 32,92l, 744 ~Im, oro, In New Jersey••••••••••••••••• _. ••• _. 7, {r,2, 326 .~ 7,OO~376 I,433,707.11~

Nelt Yuik.__ ••• _ _. 1~7 3tH 2,308,71S 81, 4~2 6:l,338 2,22:1, D,18 400,~12.H

Ohio.••••••..•_••••••••• • I, 042, 008 I, m~ ~~. Mt, 7110 46,1,017 "" 4,008 45,gl5,l05 8,8I1l,120.'I0

PenlJSYlvooIB••••••••••••• • -- ----- --'•••• 50 725, 777 77,ll8:! 2, 22'~ 5, Mr" ~7J 1,016, 2M, 7R

T""'IIlI•••__ •• _••••_•••••••••_••••••••_..... 20, 327 M,4{1!l •__._••• _•••••••_•••••• 5(,498 D,800.r.l

, S<:Illpcll~w1ll,1[ I.nboccohe"'tololll~l~ed as ilIlloklng tobol'eO hO!boe<m ",porteI'! !Il'llf\flltaly by m~nufatlrn,,,,.ln<'O'JnD.I, 1Il31, ""d ,,'ilhf~UI1 Is locl"ded ....Ith lilllokllll' tobaeco In Ihl' tahle; Ihe t.otlll oleooh do!3manulac1.ured dUrJ"lllhe year .......... loIlo"-5: SC11'f' ehO... lll~ ll>t.eoro,H.76G,3Il1 paund,; smoking IO~O, 1\13,075,426 JlOund!; ~ml. soulT, 8G,BG3,1IlXI 

llOuod.<l. • Msnuloclnre<l tobsooo ,,"'liB olso removed from lnolorle. wilhoull'nrDlenL or In, ollnlln,.." (0) J'or 1I'lO of .he Unll.nd Stoles: :First Illinois, 100 IlO\lI)(I~; nrol Ml","ourl, 30,~17

pound,: Norl,h Carolloa, 116.0'18 pnlllld~; Tenn",~fIl',{l, I~O POUD~i: Vlr~llIla. 4~,51~ j,oln"b; 10Llll, 2D.l,OOI IJouo(ls, (tI) .'ur USe as sea ~(ores: Flr~~ Illlnol., ~o l'onlllla: Kenluoky, 817 

POUDW; first MWIlUrJ, ~,267 pouDd.: Norl,h Corollnfl, 15,S36 pouDd,: "lr~I"la, i,H5 pound.; lo.~I, ~\.~jl PDUJ\dl. 
------

-----------

--------- - ---

-------- ----------

T.lBLI!I 18.-:-Cifar8 weighing mo~e than Sjou/l.d.t per IhDu~anrf; NU111b€f' oj faclorics operaled, quanfity oj tobalXQ u8ed, number of cigars lnanu~ ""'" 

~~t~~ed, on and at commencement an clo8e oj lIetlr, relM~ed Jor 87-port and lax-paid, calendar year 1934-, by collection districts and by S5 

NIlIll bar oj fBctorle.o I Tob~o uoed 1" wlll<lng dgars Olgars weighing more tban 3 pounds per (banS/lnd 

1n h115l­ I In busl­ - Opened C"'~ n.." Jan. Jan. I, ,~, I, 19~

--­ --­ -

UQ!lommoo IHelDlued lk"nJl~. cut· tjogs, ,,,,eI cllpjlio.g~

MBnU[8(l­ _ 

tured 

On band 

Jan. 1, 1934 

00 hand 

Jan. 1, 1935 For co<por· te.tlon 

Removed 

Personsl 

COllSurnption Tax-pald' 

nlna= AI.\"mB•. __________ ..... __ ArlwDB. ___ • _________ •• ____ Arh"""'__ . ___ . _. __________ 

FI,.,t Cmliror"fs._._. ___ . _. __ Sl1tb c:RliIornia _______ ..... Colorarlo. _____________ . ___ . 

Coo"~el.it:UL._ .. __ . ______ .. 

Delawi>l'O.. __ --_ .._. -- -­ -. -- FJorirlo _____ ._. __ ... ________ 

0.0'1:10_. _. ___ . ____ lrloho __ . ___ ~. __ . __________ . 

FI.,.,1 JJlinol,. __ . ____ .._.... El~btb Illl<loia. _____ ._ .. ___ In.dI3<la. _. __ .. ___ . ______ . __ 

~:..",,;.;::::: :::::::::::::::: E~~l~'!~:::::::::::::::::: Main~ __ ...__ •. ___ ._ . ____ . __ Maryla<ld __ ... ______ '. ______ 

MoI.<Solchwetla_. _______ . ____ 

Micbigan _. ___ • ___ •.• _. ____ 

M,nne'''tlI. ___ ."" . ___ . _____ MI~Is.ippL _..____ . ____ . _.. 

Fir.t Missourl.. __ ..•_______ Sluh Missouri ______ • ______ 

t(:b<l:'k~-'-::::::::::::::::: ~.VlIda. ______.________ .. __ ._ 

ew H.mpsh,l'tl _______ • _._ 

Firat New Jersey__ • ________ 

Fifth New Jersey. __ •• ___ ._. First New Y ork ____________ 

8eco<ld New york_.______ ._ 

Thlrd New Y <lrk_~._. ______ 

, 

'"0

•

" " " 

'", 

~.

"

, 

'00 

'" "" n 

M 

" M 

.U 

m 

'00

, 

"" 

'"u 

"

, 

" 1:\., 

~,'.m 

0

,

, 

" 

"

, 

" 0

.., 

0 

'"0 

"

,

,

,

,

•

, 

" 

"

, 

0 

" 0

,

,

,

, •

W 

" '" 

, 

0 

0 

'" 

, 

"

, 

"

, 

0 

" " " u 

"

,

, •

U 

'" 

"

,

•

•

,

,

, 

"

•

W 

N 

..,

, 

"' W 

'" 1M

•

"" 

"

, 

'" 

'"

,m 

M 

" " " '" r, 

m 

UO 

'" 0 

"' " u 

, 

M 

'" ~,

-150 

Pound' 

12,457 ~,

',~ 423,397 

\19, 027 

18,853 

550,327 

J,847 

4,831,ZlO 

H2,7&i 

1, 1l.52 

35'l,287 

121,120 

981,300 

96,161

',m 

""" DOl,595 oro

rD,234 

209,588 

469,492 

1,1ti5,922 

179,100 

99,717 " 210, 253

21,SM "00

" roo 623,675 

~03, (I(l8 

3.197,027 

1,321,808 

377, Z5B 530,282 

p,y" ..ad, 

1,53' 

'M 

'M 

158,286 

:!fi7,331 

O,l~

44,247 

2,M5 

1,314,272 

82,364 

roo . 170, 877 13,822 

451,763 

8,IWM'

,..... 

311,325 

t,21B 

80,791 

300, 377 2, 8G9, J40 

a.a,7ro, 10,283 

22),001 

3,MS ,m 

1,029 

11,361. 

1,4BO,370 

3,892,42t 

!Ol,lM 

121,'7:l0 

4611, 2'.lIl 

Pound. 

It!ISB 

-·----2;8ii'­

3,700 

""" 0,101 

52,817 

1, 021 4,745,778 

~,'"

145, MI 

19,700 

159,645 

10,507 

3,787 

5,451 

237,829 

2, 913 100,102 

135, 20~

70, 117 

49,24'1 

" 17,171 ­

11,361 

8, 9.';8" ", 550, 801 

233,133 

961, Q(H 

47,752 

70,006 

151,12& 

NUlllb<r NUmb.. Nu:",1>tr Nu""b<r Nu,mb.r

1,1113,8().i 12,200 7, SI3 ----------­ \Ii, 1i~

211,700 -----------­ 0, '"' .. --.----­ "' 300,600 .1,550 ZI,Il39 ----_ ..._-­ ~, 167 :19, ~98, 8:lO 14,998,788 10,113, (53 .,'"' 9,1,221 lP. 58~, 448 l,lll'J,otiO 1,611,783 -----­ ---­ 1O<t,71l0 J, 6,J, ~88 77,985 oo,lOI .__ ........ 21,172 2I:<,Ij()i, S\;7 3,361,423 3,195,457 ----------­ 337, ~92 2;;J,6H f,275 6,950 3, ,1(.7 i.'9, &77, r.ro 'l:T, 347, 922 21, ~2,894 169,300 'l,H2. 522 15,192, 79~ 31('. BW 7.\2, 4iIr, -. --­ . ~G, ~~~

102.531 13,1:15 19, SOC> .__ .... __ .­ "' 31,714,770 I, O~, 7B~ 1.2:'0, on ---_._----. 392,214

.I, 005, 3~9 ~T3, ~13 4lD. !lIJ.\ 9(1,417 75,769,916 2, 30.." ,\3(1 J. 31a. 3117 91,8L7 t, O~2, J?6 199, ISO Hr>,311 ._----_.. _­ ·-_.. -_ ... - 28,221 5W,91rT 2..'>a, zao JlO, ~D,\ - - - ­ _. _. _.. 2, \,~7

. .';O.I:DG. ~2 19, ~""', ISS MRS02 ----------­ ~2, C~~ ~a,BOO,tJ8 1,191,306 1,8:17, !lOO I~J, 007 J. 61~, ToM 79.m 10.1,M21::::::::::_ 22, ~21), 700 ~o, 570 777,000 4'1, un 15,000 (7,692 H. 05<1, 2.'.D 4.Ot7.538 3, 21~, ,-.00 ·­_... - 2ll9, O~O

2:19, 3lI2, &91 7,HI.431 8,9&1, L43 --_._-----­ 266,61.9 H,ll41,7IlO I, 222, 02~ I, OOB, Xo3 ·­_.... - 00,231

"'"' ..... _. 5,919.000 ll~, ,\L3 ----i:is:i49- ._--------­ ---105:ii59' 

21, 705.~79 571,8S':l 3~3, r,UL --------­ . - ---­ 10,702 317,338 '," I, 1.\0 -----_._-_. 10, 188 I, 6!li), 9T6 tI3, 394 62, I~O ----------­ 13,115 IZl.11lli 2L, 1<14 29,790 ,roo M,I5& IlH 5lH,652 &l2,217 -_._--.­ 100. 782, 69~ 7,~~1,57~ ~,~M, 073 -. __ ._-_._­ 177, 793 9,8~ Ill,795 31M:, Gl".;,l,';~~ IS, l55, 3~11 18, 393, ~21 187,072 ~28, 2.'il 7L,~'27,68~ 67, {\ti\, 003 71, 1~3,"'9 "'"' 242,7ll( 2T,Ml,H~ <I, laB, ml i,6H,~17 --_._._­ 130, 582 601,952,00II I 3, 6Ool, He 3, 23l, 827 i, sa) . 297,410

Nu:",/i<,. 

1,127,018 

2a. 025 m,:l.'.ll 3l,l83,~

19,100, YM 1,069, g,O 

21:<, 638, 'H 1 

~9, ",6 .Hl, 84.0, 826 14,730,571 

95,625 

31,671,6211 

7,028,720 

74,728, a2':l 

4, \185, 829 

M2,67ii 

119,9Sa,100 

M, 309, 857 

3, 577, ~35

22, 740, Q~7

43,WJ,I72 

227,5<11,5,'13 

14,157,612 

',,",

6,797,111 

2I,~29,17S ,"',. 1,589,IrTS 

m,518 

55,882,746 

110,4m,5W 

394,110,2.50 

61, 7~2,lO5

21,274, 113 

65,28O,13l 

, ,

,ourlee"t11 New York_____ 6401. III 7\I(,7M 23,131 72,064,363 6, 70~, 129 6,{]23,l5G 178, ~13 72, r,~,\, di 4: I 'wenty·first New York __ :_ L07,451 n~ 9,714 7, HI, 947 328,511 4:>4,000 ::::::::'::1 '1:I,9M 7,l:>At:l5 '" " T we<lly-eigbt!J New York_. '" , LC!Il L~1,311 U,I42 14,519 1,1>55, Jl9 1,085,932 1,009,828 ._--------­ ro,053 7,HI,nO

N orlh CaroliU8.____ ._. _____ 12, :l!IlI 142, 0,15 24,867,603 ~, -_.. _-----­ a~,02~ U, 685, 400 ortJI Dakota_____________ • '" " "

, ,,",00' N 0 46,250 ".~ -------_ to, '<.'\{J int Ohlo.•_______________ . '"

• M' ..­

• 

0

, H

• oo 'M ---------_.- ------------ ---_._----­ F 3~1,S(;0 2OB,3.\6 21,630 25,322,025 I, goo, 203 1,774, 100 89,235 th Obio ___ • ___ • ______ .• Too M 477,;;)3 ._-~ " 1~1, 9f;8 • " W 2, 2011, 463 215,052 157,551,509 8,811,743 3,787,004 .-.-------­ leve<lth Ohlo __ • ____ ._.•_. '" .­ Ml,t55 6,604 147, 30~ '1:1,017,210 1,100,100 1,174,358 3,121

EIgbt.oo<lth Ohlo __ ._ ••.•... MI,7Jt 187, 2~1 107,004 43,331,5110 2,439,813 2,442,375 102,034

E 

kJabomL_____ . ______ . ____ 

M

, ", , 3H ----------­ o 36,604 14,225 3,825 _._--_....- .1 o re~o,, ________ . __ ._._______ '" 0 ",

""

0,'" 3,000 • .~.." 692,201 7,SSO 7,450 .__ ._-_._-­ 14.076 ." " .., F ;..,~ P~<lrnylvBJIi. ----_._­ ~g7 IB, Qli,llM Q, 572, ""9 ~,1>50, 182 1,456,7311,5311 65, a02, tIl7 62, 784, 477 578,420 600,H9 ..

" 

H

, , " T ... ,JIth Ponn.Y)v8011l. _____ Bit, ~21 3, 1101, :HZ 18,651 251, 155, 080 11,715,464­ 10, 310, 861 8, 3~1 "", ",~ Twenly·Lbir~ l'enmylvania.. " 1,121,876 10,03S 30, gBil 60,321,495 5.062,187 6,252, 718 ',000 30, B:l3 hod~ l!;l.od. __ . __ "___ •___ , R 123, Q6.l 7,852 .I, 1\89 6,370,501 1,818,737 1,523,024­ 3.8[.4

,

"

, , '"

•, ", ---------". oalb CaroI<Ila_______ . _____ " 827,192 1,45:"00' 858, ~79 132,164,1171 17,351,418 18,697,812 ---------_. 16.7U

0 , 

"

, outh Duota -------.- --. U 6,625 l,t77 360,9!!4 8,7DO 2,650 --------_.­ 2, e8<1 !nm........______ ._._._____
 , , T

" ,,,,"" 12,>39 ~II, 673 6,555,311 100,078 6OB, 398 ----_._-_ .. 20,147

,Il'lIt Texll:l.._______________ , '" 206,MI 42,726 92, Gl8 16,015,151 813,443 745,137 _._-----_ .. 6, Sll'l '" •

0 , ,~

nrl Te.ll:I. _______ .._. __ " 1,472 m 7Li5 122, 293 1,750 1,550 ----------­ "

1,4-13 

, , ut.h .. ).0,242

, I.\~ 11, 426 ._-_.- -._. "'" --. -------.._-...._- " 0 , ,

,• "'6ge 10,081 89,0;. 461 '00 

v 0 00' 51.397 4,835 ,~ 1,227 '-.'---'-'­ 0 3,217,100 001,459 187.13;,OOr 8, il4J, SSB J5, 570. 000 

, vi:"~~i~::::::::::::::~::::: ",,~ 6, 213 •

" B. 67r mhl agtolll_. ______________ w , " 5,700 I, gO; 13,117 '" SIll. 8~P 53. GIlti 31, Il~ ----------­ J, 70~ e:lt Vlrgl<llll_____ • ________ w 1,783,130 32,657 8:>'239,601 ~, 565, SIll ~,217,:J23 ----_._--_. 1,171

w Isooll.·l<l. _______ • _______ ._ M, '" '" 351,188 1IB,8QJ 1l0,M7 ." 29.S51,300 1,4W,~1 UM,952 --------_.­ 382,300 yomiIJg __ • ____ ._. ________ '", ,

0 

w '" 0 " , '" 

"

, ", 1~~ ,~ 30,m 3.750 - - .. - - -.. _- .. -----_ .. m = Total, 1934,.._. _______ 5, t73 ===mI 5,190 l8, 135, 441 32, 424, 5~2 H. 12r"19\1 ~. 52.\ 7M. OBI 322.071. P48 :)02, G9~, IQ<I 1,100,317 9,55& 60514, 534,394, 915 ToL'\I,I933 ___________ 5,787 1,147 5,473 41,980, t77 35,014,991 ll,4~f<,300 4,300, OU. BlI) 321, 18U,S,' 321, 65\1, 365 700,450 10,514,847 t, 288, 224, 101 '" 

l<lcrease_: ____________ ""' 

_._----_.- 6, U5, 9B4 2.M7,800 887,395 ' ___ 1 800,887 '_' __ '_'_"124.6.170,215 -- . --. ---_._-­ ~5, T':;, 27t nocrelWl. ___ ._. L71 __ •• ___ .___ 980,212 __ -_._­ U, m ._---------­ 2,500,330 -- .._...._.. ._...._-----_. - - - - - - - - --.­ 18. 9~l, ---------­ '" '" 

'l'OTALS FOR STAT~S COMPRISING MORlo: THAN ONE COLLIl<JT[ON DlSTR[<JT 

, e7.<n Pou·nd. Pou",l, Pm",,!! N".mb", ""-u",bo. NUfn~" Numl'" Nu",b" Nu,mbo.

" '" ". Callr'll'ula . ---- ---------­ m ,122,424 U~, en l2,2oo ~g, 9S<, ~7~ LO, 1110, ~ig lI,fj2~. 28(l lS9,987 53, :Ht, 903 11li<lo!, ____ . _. ___ . _. ______ ._ W H' 475,41rT ISI,6!l'J lc.'i, ~<l1 :l1l, 7\0, 1~5 2, 2OJ. 37~ L, 730, 480 _._--.----­ 482,681 38,700,349 ."'"

HO Missouri __ . ____ ._._._______ "'"' m 3LO, 000 l!:l3, ~7<I 2B,53~ 17,621, 6& (l90. '201 478,640 115,761 ~7, 7211, 286 N~w JCTsey________________ m ~,600, OJ5 ~,a~~, 794 I, 2m, (1:17 !(\I,~40, 2~, 7\6, 9JS 2(. BIl2, 700 ---;96:872­ MO,045 504, 51l3, 849 'M " " New York_.____ . _._ •.••• ___ I, 145 ~. 1,128 3,114,220 1, 61D, 8Sll 316, 7~\ ~ro, SIlS, 2lI7 8<1, m, 475 gO,filCl, I75 17,500 037,706 2;17, 'f.o, .BI Ohlo ___ •.. ___ •.•. _. _. ______ ~. '"

1,745,782 Z,Bll.1~1 <I~L, IfJO ~;, 2~!,~H 9, ~7, S2ll 9,177.St3 -_._. __ ._-­ ~112, 961 25Z, 929, t58 Pennsylvania. _._ ~, '" - _.­ .. m, r>&l, oro n, t9" Bl~ l, 001, ~'l.'I 1,76~,216,IH eo, 580, 1:l!! 7\1, a18, (1,';(1 671,445

W 

" " ~45,~~ 11,7aB.13l,072 , '"

00' T""m -_._._........ _-_.. _­ :107,973 l3,007 02,~ 1~,131,++4 81~, L93 HO,087 .__ ._-----­ 7, ~25 1.1, 198, O'l.'l • "" " 

25,261,887 

IM,4M,280 

:n,02\I.:l':l7 

43, 226, W~

<16,250 

5';7,~

I, 451!, L7~, (',lll 

ZOO, 463, 30l N.J, 005, l3L 

6, 6ll2, :l5Il 

130, ~G'J, B53 

3t\l.,lOO 

6,118,BH 

1,1, (n;, Ui~

121,0,10 

874,lH' 

iSO, (~t:~ GOO, 003 8~, 6811, 61/2 

20,772, In3 33,450 

I The number or 1'"10riU!' I" b",I"elIS l<ldud~ tbo'" r."torJ~ whl~b m.<l~r."turedsIDIlll ",gers shown I" lab10 21. 

'The number ofolgsr~ OlllS~~ ~ll\,ls remond lll:I-pairl a~ diffl'l"BJlt rol"" is showu In t.bl~ 19, 

Avemge 'I.UB.Duty or 1",,[ lobo= wed per 1,000 Iar~~ 04;ar3, 2U~ pouncla. 

-==; 
--- ------ -----

T.,IlILE 19.-Cigclrli weiQIli'llQ mr,re than ,<j pounds per thousand: NUTII,uer removed laz--po,id, by dasses, calendar veal' 1934, by eallecli()1l diR/riels 

and by State~

CIBss n (monu. 

Class A (mllIlu- (aatllred to retoil r~clur",1 tD rew.i] fectured to retail CJ"';l g (man. 

lacture<! to ratofl at more than 15 ".,tured to 

Clas, Jl {menu_ OIRSS C (monu' 

at more thon 5 at mote I,han 8 at not mOlO tban ~Dt, coch anu cunts each Bnd ""nle each and r~JalJ "I lIlore Value or 5ceIllse~ch)- oot mo~thuu not mOro not more thaD than 20 cenla Total than ~tamp" U!ed lax paid al· $2 8 ocot, ""oh)- J~ «:nts e80h)- 20 ",ents o~oh)- 'MII)-Iox
 

por thou~and tax p~I'1 Rt $1 I,,, f1";'] at $5 ta< paid"~ l'aida($I~.~O
 

per th~u>aD'J por I ~QU,~"~
 310_1.0 r,~r tlJOu- por tMuSIlud .3nd 

DISTRICT AlaOOIlU\ _
 

Arl>ona_ ._•• .__ ----~~:::~::_:~~::::::::
 

,~!!~~~~~~~~~~~~~~~~~~~~~~~~~~:~~~~~:~~~::::~:
 CODDootlenL ••• :-:::::::::::--.-.----.---.---­ Delaware •• Florida. • _•• Georgia. ••. _ 

Idallo ••• __ •• • 

Fmt llUDOls • :::::::::::: • 

~!7:~~~~~s:~~~~~~~::~;~~:~~~~~~~;:::~~::::::~:-.--- KllDtncky .___ _ ::" -----.-

Louislana ". •• • __ 

i~i~~;i~~~~::::~~~~~~:::::~~~~~~::-;;;~~~~;
 Blxth Mls.<aurL • ::::::::--••­

Few 

H:~~:::::::::::::::::::::::::::::::::::::::::::::: I1ampsblro __ • • . • •• :::: lrst New Jersey.•_. •. •• Flftb New 1ersey __. •• . • •• __ FlfSt New YOtt•• •• __ • • • . •__ 

Number l,121,l~J

17,WO 

T/I, j,IP 

3D, 74!l, 1~7

7,324, 25~

I, 48T,7M 

ZI,lWl, ~8b

221, g75 

417,800,158 

H,~0:!,071

Il8, l~n

20,8~~, OO~

{i, 245, 535 

58, 73i, 137 

~,525, 005 

510,300 

1\9,491.115 

3il, iUi, 212 2, ~11, gOO 

21,662,135 

21,638,4~1

1~,loo, 950 13,601.171 

',~ 4,Qoo,9',8 

21,073, 231 145,500 J,5l~,B50

7a,560 4~, ~&l, pn~

4G, 72.5, 019 

293, (:~l, ro.J ~~ 160, 328 

NU,.,ber 

tooo 

----.-.i-::iJO. 

270, ~~'>

3&4. ~1O

4, ;'01' 

to:l. flllO 

G,IXJ() 

7,205. ,4$ 

7.300 

1>37. 26~

~", ~7~ ~5~, 05(1 

m,U75 

200 50.370 

4, 15~. O~5

P,8W 

312, nl 641,876 

718.7rI1 

~.1Z5

lB. 700 g" (,r,o 

l, ~.In

~,t(j[)

H,02o 9,5(f.J.~~1

It.Gl1,7(;r, 

2,la~,1G4

Number 

~, 2~J ~, l_~

'00 

.l, IM.~:n

II, tiJ:!, ~5~

1~~, (i!:; 

0, 12J, 7", 

lB, fOO ~l.7'JI,~7J

m,l::;) 

~;.i7~

,. ~~O. (ll2

51\;,210 

15, r.1:i, 3W 

111'. 67.\ 

~. 125 

4DC.714 

lG. 3~. 35~

l,I~~,5U5

~.\, ,51 

M, 2~·1.Bn

~,gJl,t~2

1A~,101

... 

~,\7, 183 

158.:>14 

lCD, 1(,1) 

33,825 

34, ~6!1

12,377. 'IN.; 

50, [''l"J, HI 84,786.411 

b, lllfi. 'lS3 

Nu",~er N"mb" - - - - --. --_.-­ ----_.--_. ---_ .. _- .--_ .. ­ ----.. _---_._­ --·---···T.iic'­ !I, .50 ~S, Q(;O 21, iS5 -........ _.... '00 ----._...... -._. 

---..-·2'i;;-c.s; ~~~ - ------··~j~:OH

... _. --. ---.:j i4:{i~i --·'3'-02.> - - - - - ..... -. -. 1,025 ;00 

- - -....... - 
 

- -... -... --. - - - - - -.. -. -. ------ -.......
 ~l, 015 ~50

-._.. -... ..... OW ~,\Il

2"2, Gl~ ii.335 12, 5~ 715 

---_. __ .. " 1,~ i,100 - - - - - --_ .... 

-~;iiiS

3, 1~2, r,5S
 3;'-~5D· I, illl2, O~~ tl,41,\ 

2M., :!lO 2.800 

l...."'.b" 

I, 1:.'7,01.8 

~u, ~~5

27", ~51)

:\01, 19:1, 9~ I 

tl, It:o, 959 

I. Lj(;tl.840 

~,;, Gl(l, 8U ~{9, 575 

5U, !!.lO, 8~6

H,730, ,171 

~5, ~ZIi

31, au, a~g

7, tI2S, 720 1~,1:!8,32"2

4, ~B{i, 82\l 

~12,mo

II,l, 95J, I~~

5.1.300,867 

J.371.43~

2~, 1-10, 937 13. ~jj,172

~::7,	 5H, 5.13 I{, 157, m2 ,,~

ro, ,07, 1J1 

21,92\1,176 

JOll. UOO I, 1>8W, 075 

Ill, "18 M,!I<S2, 74G 110, -l.(il,!J(I~

~9i, !lO.~.'iO

G7, i5~, JOii 

$2,262.31 

50_63 

008,30 

78, W2, ~8

73. 3g0. 09 3,~Ui 8~

7l,l011 90 

50095 I. 55~, 400. ~~

ZI, 631. nt 2;a.00 

'7, ow. ~D

W.873,Oi 

19(1, 73J. &l 

10, ~70, 62 

I, oll. (IS 

141,181. 91 

142,41l7.H 

10, a31. 61 

l8,339,G8 

133,1/;16,58 

04.2,267.71 

20,QOO.42 

'<00 It,2\l2.82 

40,130. 93 1, 005. ~O

3,289_ 03 

327.ot 148, g2\l. &i 

410,008.41 

l,OOli,l99.80 

155,3\11. !oS 

Socryud I\'ow Y nrk _. __ ._._ ...._... .••.•.• :10, 390, 100 1,,167, 07,1 ,~, 142, 5g8 32\l, 98~ ~~, 260 't1, 274, 113 74, 55, 1~

'I'hir~ N York _•... ._... 37,254.850 2.574,174 2"J,44~,32\l 1,~79,231 ]22,500 05.280,134 220,81;.'.:::: l'"oml~~"\h Now York . •.•...••••...• _ T"~ner'~rs\ N"w Y "rk_. __ •••••.. ••. . Col. 789, 002 n, 217.410 72.3, Bat 14, 200 10, 12l, GOO 1ltl, 82..~ _•• 15, 025 •__ •__ • •_••• 72, rM, 42i 7, 008. 4:l5 170, 54::' or, 16, 301. ~{

Tw"n tr~l~hUI New York •.....••••.. _. _.. ~, 138, 770 1:m,90(l 1, 202, WO 7, 4~1, 170 18. 7QO 7,\ Nry,th Carol;uu • .•.•.••••.. ._._ 24,680.000 ,10 •., . __ . •.. _.• .____ 24,685,4110 49,.170.~'

NW.h n'lkotn _. ...•••••..•. _._ 4l,2:ii1 5,000 ." .•_. 40,2,\0 97.:,0 

FirstOhin___ _ ._ ... _..... 23J7388~ 53D, 152 l,~48,W7 2,gOO •. 25.264,887 55,140,42 

'[,,,Ih Oh;ry. __ ._ .. •.•.••••••. _ Wi307:.119 1,087,000 ~,0l2,g:lli 50 J2,; 1~7,i08.28o 327,944.88 ~;lrventh 01, io.. _. _•• _.. . .••...•••••. ••• 27, 023, ~g7 5, noD • .. ••• __ ... __ 27, 029, 297 54., O~l. 19 

1':;,IIIOODlhOI,;o._ ... _•.• _.....•••• _ 41,461.1G3 ~04,4lil 1,IMI,230 3,050 11iO 4:),22<J,W4 9~06o,79

OkJallQm~._._ ....••••. ._•..••••...••••• _.. 46,150 100 46,250 n.8o 

Orogon .•••••••.....•• _ }·irnt Pfml!~lv"niu._..• ._ ..• _........... 481,898 

l,336.Ql5,440 

4,700 ~,630,20791,030 

117,584,879 ----­ ..--·ii:iG;iii9 5,915 

077,625 1,~58.572,6401,433.04 

3,277,455.84 

T ..·.mhI'ennsyl'·anl. __ ._ .•.•••.•.•••.... T .. eDLI'·lhlr~ l'onD~yl'"D;a. • _. _. _. _... •••• 233,007,430

00.014, 573 1,704,010 38, 75B 15,657,230 41,800 2,475

•. .. J,250 . _ 2.1o,4m,30159, 095. ] 31 M9,rM_m118, 354. ~2

Rhode hloDU_. . •••••••..•.•. _. 6, 022, ~5o .___ 40,000 __ _ 6, ~f,2, 350 13, 4t4. 70 

Soulh C.",IJ"~_ _ 130.660.323 50,300 &1,225 _•• __ . ._. ._._. .. _. 130,802.853 201,0l4.GB 

Sb\lth Dahlo__ .. ________ _ ...••••••..••..• _•• _ ~30, 225 • _ M, 175 •• __ 3f,4, 400 8~L 33 T.DDe.,«oo. __ _..•.. . 5,828.000 27,150 2G.1,5~8 II){) . .___ O,l18,8H 13,0"'.30 

First Tfxn,_ _ ._ .... _........ 12,R91,775 127,021; 2,1l4~,45G 8,725 15,077,576 30,50S_29 

Beto',d TD'Il.! ... __ •.. 

Ulah .. , ...__ .•........ 

... .•••••..•••• •••. 

._ 

~5, 750 

57r,275 

25, 300 

----.---.---••20(1 ". __ •. 297,269 

• •. _._. __ •• • 

WO 

121. 050 

874.oH 

207. 40 

2.M.\.&1 

~f~::J~::::::::::::::::: ::::::::::::::::::::......... 179,1:'~:~5 ~2,750 1,2~~:~~ ::::::::::::::.::: :::::::.---.-.-. 180,4~:~~~ 30l,m:~~ WMhinglon ... . ••... _... S52,163 • 48,230 _•• " __ ••.•_••••.•_.......... 6U0,{ttI3 1.~40,6B

Wool VirgIDla .••.•.••. . __ ._...••.. _. 8~,!i7o,192 12,OOU 1,SOO 1i00 2,500 83,.I&I,r,92 Im,222.SS 

~~;~~I~~::::::::::::.::::::::::::::: ..,.._.."1 ~~~'~',~'~~":~~~~"'I;-~--"-~--"-~-~--""~-'":~~cO;-I~~~'~'~~~i": ko;'"'"I;;;;;;;;;;"""'~' ~"·~';I~;;;;;;;;;;;;'~""I,~~'"","'i;;;: i;r~"+~""n",,' "~;~i~:r:;; 

~;;;:_~ __: .::____ •..•••.. I-.'.~_~,."~~c·i,: :._;-;~"~;",;"; I_,_,_,__'_~_~=g·~~=~";·;=~~"g_I,,-,-,. ~=-;:~,=:~=i:~:~·:::-I-,-,--,-'--:;=:~=;=:::~:::~::-I.'_'__'.'._,_:~::'c;~::=~+__=:c~::~:~:=:~:~:~~:;:~~:_I_,_c_~=b:~ ~~;:;~=;:;~:-:.::~

TOTALS l,'OR BTA'I'ES COMPRISING MORE TITAN ONE COLLECTION DISTIl.ICT 

BTATE CaliforniD_. _. __ ...••• ------------ --- ------- --._----­ llUuo;s ______ ._._. __ .,__________ ._. ____ . _____ •• __ •_____ 

Missouri. ______ .•••• ----- -------- ---.-, Now 'ersey______________• ___ • _____ . ______ • ____________ 

Now YQrl<__•________ . _. _.. ___ ._. Olllo_. __ .•..__________• _____ .•_. _____ . _________ . _______ 

PenllSylvaula. ___ ._ ._••• __ .. _____ •••. ___ ••. __ ••.•••• __ 

TexllS______ .•••••_._" --------.-- ---._-_.-._-_. --_.. _­

Numb" 

38, 1l72, 45<: 

27,102,130 

25, 08.1, 200 

8~O, :l8G, ~22

191, WO, 51~

2014, 1M, 2117 

I, ~23, 1't1. 449 12, Q87. ~2,1

N~·m&"

&:I~,815

Bo-I, ~37

UQ.2"0 :~.121, 7t7 7,Oi7,O~2

2, ~3~. MJ G, 373. ~;!

102. 020 

Num!Je, 

14,557.177 

10, ~70\, 2.12 

1,~1·1.527

135, m,8gs 

~.I, 8~C, ~91

~, ~2o,

Ill, 'lll-l, 900 '" ~,lH9, t~O

Num/"r 

30,300 

~H. 02,\ 

7,200 

<, Ig~, (i.~7

2, 4B~, an 

6,000 

:J.1S, 074 

8,72<'1 

NumlJer 

23,1.1,\ 

3,02,\ 

•• m" 71.(1'2.\ 

16(1, 61IJ 

,. '"'M 

Number 

51, ~H. ~QJ

3'l, 700, :J-\9 

27, 72G, 2-"1; 

:;0•. Y':l, ~~9

2-17, ~~O, ~BI

2:;2.~"lQ,;'oi!

t, 7G!J, I 1,(172 U,lO~,m~

~151, 591. 77 112. B~2, 13 

OO.,~Zil, 75 1,47'7,108.36 

6,12, ~r,3.IJO

527,71O,2fl 

~,915,H8.87

.10, 77~. G~
---------------

--- --- - --- - - - - - - - - - --- ---------

TABLE ZO,-Cigar8 weighing more than :'1 pO/mds per fhol<8and: Manllfa.ctllred and remOlJed t=-paid far dnm'8!U con8!~mption fTIJm cu,s/oms 

bonded manuftIcturing warehouse!, dms 6, by classes, calendar yetIr 19'1, I 

Numbsr 01 warehollS'lll Tobacco usee! I Removed Ln·paJd 

M:wul..-.

In husl- I[n buslOpcnoo Unstem· ClaBS Closed ,,­ Stemmed SOlap ClaBS A Cl.... C C.... D CI885 E "", mod 

'""'

Jill. 1 Dee. ~I

---~

" I I 

Poo"" l'oond' Poond~ Numb" Numb<r Num(oOT N ..mb,'T Numb" N"'nb" , a76,877 "WI. 001 6~,MI C,070,508 14,645,468 83,100 ro, t72,3j~ 10,823,016 1,116, &16 

,

" " ~~(], 880 i\H,IOO M,l74 55,020, 938 11,400,080 88,700 ro, ~2-l, ~3;, 13, 857, 5(",~ 2,515, OM ---•--­---" ---•

•--­ , .......­ ~ ~ -----... ......_­ H,7d'/ 3,245,388 .......­ -----....... ...........
 , ........
 ....._­ M,003 --i~7;~~l - -..... Il, 950, 430 ...­ ",00 154 601 3, 034, S~9 1,3~O, 202 

, CompJle~ [roln lMnihly rdurns filed by the W~nlhOllie~WILh thecoll!<=torol~n9""'m9; these ngurc>; ere nol ioclnded In ebove Lehlo W, which .how" cpo rations of leclorl08 undor 

Ibe .lnlerlllll-nlVel""~ I;ow, unl!, The... bonded lllRnu!acLnr;ng were!>uuJe8 ..ttl ol"'rnt.d eIolusively n,,~", ell,l,oms supervIsion, nnder th~. I'ro~l~lu", or tiLie III, sec. 311, or Lhe 

Tan", Aot 011030. 

Nms.-Averng. ~n:wtll}' ol\~5l t~118CCO w;ed per 1,00) olgarH, IS.M pouudl. 

TABLE 21.-Cigrl7'B weighing 110t more than B POU,71d8 per th01llltInd; Quanlity of tobtI~~o US8.-1, 1l.lImb8"r of cigtIre lIItInu!tIc!u,rcd, on hanrf <1t com­ lllfmcement and dOBC of year, r~1IUJved for export tInd tax.paid, CtIZendtIT year 1931" IJy colleclion districts and by Stales 

Clglllii welgblng net mom tbl1Il3 pennd. liar tliou911nd 

Value of Remov.<J DIstrict .tnmps Bcrolle, On bend On hand 1 , _ uged cuttlnr;a, MannIae­ SlemmOO Jell. 1, lau. I, I tuttld ,roo ln36 For upor· Tu·peld clippings ""' tetlo,. I during 1\l3.4 

Poulld. Potmd. Povnd, NlJ.ml.u Numb" Numbor NIl.nlin NlJ.mb<, 

FirstCaliIornle•••••••••••. _. ._............. 14 I~ .••••_..•_.. IO,6!t3
 ............ -_.......... 1I), 400 $7. SO
 

SldhCelllomla••• _. ...•••••••••••. _. •••••..••••_.•• _ 6 '~ol ~,OOO --------- ............ '.000 I '.~ ~~ '.00


Florlda__ ._._ .••••••••.•.•••. .•••••••••••-.. _.•..••••••- 100 """ 8M,~Si1 I 154,~50 2O9,070 1$6 80 

Filth New lersey_•••.....••••••••••• ._............. 209 MI :m,n~o ····40;500· 147,780 -·--·-i;OOo 163,720 U2,~

400,510 871,705 1,913,900 l,H;"~2

~ddN~~wy~~~~:::::.:::::::::::::::::::::::.:::::: ::::::::::1 i::~ ······2;4ii· ::::::i:~i: ~: ~~i: ~t 175,341 200,666 ......._...- 2,~62,OOO J.M(;.50


NorthCerolllUl_.................... __ •••••••••..••... .•••..•••••• 156,958 1&,BI7.810 1,3014,070 I, 7g-l, 360 19,387,520 H,5~O!l4
 

U.", ,. "" "--_....._- U.OOO "'00 ~~;;=t~~~i.j::::::::::::::::::::::::::::::::::::::::::::::: __ ._..:::::: in' 11~ "'00 II,7oo ...........- IJIl,SOO &S.IO
 Twenty·tblrd r.onsl"lvsnle•••••••• _•••• _._.__ ._••••••••••••• __ . 1, 500 ••••_••••••••••••••• __ 323, 100 21,700 321,400 241.1).;

ylryJoia_ ._•••••.••••••_•••• __ 3M,812 3(9,861 ••••.•••••_. 1%,751, BIB 11,147,120 "000 17, I>l'l, <IW K~ocl 100, 342, 088 142, 756. 57 

._-......... .......- .. 35,000 .U
 W"I Vlrpnl8-. --....••••••••••••• - -------•••••••••••••- 125 •••••••••••• ~~~"~''';;;''',I~~o''"."OOO~I~"'''''''';I~''';;,'''~I;,;;;,;;;"'''''I"Cco.,;:;;:;I~~'"''', ToLal,I9Jl .•••••••••••••••• •••••••••••••• 366,243 ~Og,O~ 5.093221,lI7G,MI 13,290,7tll ZO,~2,311 .1~,4oo 215,003,898 1~I,2,'2.02

TOI"I,lnl.... __ . ._................... 1_--'";;':''C'C'_I__'~"C'·~':~'I_--"'::::":'+w:":.C..:.". 'CW::CI"C"-""'='-':':' 1,13, 34~, &<;1 g,OO) 226, bIB, 960 tG~I, Mg. 21
 

i)~=.::::::::::::::: ::::::::.:::::::::::::::: ._ ~~~~~_ 102, 104 -- ---37;728' _~~:~~~~~~~ 17, 003, 300 ••~:~~:~~••••••_~:~~.r' II, 515, 002 

TOTALS FOR STATES COMPRISINO MO)tE THAN ONE COLLECTION DISTRICT 

BTUII: C8llrornla.•_. ••••••••••••••••• . New york••••••..•••••• .•..•••••••••••••••••• Obl~••• ••••••••••••••••...•• •• _••••••••.••.• NIJ.n~ir I 

13, lS3i 'I ',ToO,4'1Jl 

l!U.200 

Numb.. 

I, tOO E7l,8l1 

51,SiOO 

Numb" 

••••••••••• 572,371 

lO,M 

Numb" 

••••••••­ •••• ._••••• ••••••• _•••• 

$lO. S(I 

a, :Illl.lI1 

ne.lO 

Yoo' 

,.. -----.......
 IIl.'l.1_. .. _------. 

lnerOOS6 ---. J}DWIMfl ~~~

,
 

Val~e 0' 1 ,Lampi 

Tol..l """ 

Numb" 

41,14(], M2 ~200, 018. 2!l 

48,487,186 305,000. Il 

~~~ ----.". 1,3~6,624 %,OlJ.83 

, Clg:ll"ll were also removed (rom faol(lrJes without paynwot 0/ tBE, lor p.. 'woel eouanmptlon aud eXIlarlmep tal pnrpo~r" F1r"~ CalJlormo, 163; Florida, 1,500; LOW, 1,743 cIgars. 

Non.-Tbe fadQ,lt. In bu<iueS!l ""' lnelnded In tftble lB, Avora~equa.um)' or I.al [obecco used pcr 1,00) Emlell clg8l1l, '.J~ puubd~.
TABLE 22.-C'igareUes weighing nol mor~ than 8 pounds prr Ihousand: Number offo.cloriu operaled, qualltity of tobacco uud, number of I-" 

cigorellea manufactured, on hand at comm~m,enl. alld cl-08e of year, rem.oved for export a7td taz-paid, caleT!dar year 1984, by colledioTL di8,riels 

and hy 8tale8 

Number 01 !llctQl"II'l'lI Tobaccu lied C(g""'ttl'l'l weighing not moro t.lJ~n poullds per thousand 

VEilne 01 

SOrJ1.M, bu.l_ '" I I bwi- OD l,end On hand 1-----,----- sLamps ,,-~"d '" u"­ eu(ting., ness Owoe~ Closed Stemmed Mannroo!ured lllll.l, IBn. 1, "", slemm~d end <lip. Jan, 1, 'nn.I, U" I03~ For expOI'f.a· TI:l1-paid dur- ping. 193t UM tion' lng 1031

--------1--1-----1--­

l'!J,."d. Pound. PM<"d, NjI,mber NjJ,fJlbrr Nllf"b", Numb,.,.

, 1,OSO.liJO 7,(187.930 2llG,OI7 :J" 500,005, '2Il!l 0, Z36, QOoI, 3, a75,03~ :J" ID7, 185, OM !\1,~21,SI5,19 •

•, " , ,

,• U ~, , 101. U5 H,023 7,172 108,740 ~2B.~ " U 10.400 10,400 31. 20 , , , ·-----·ii7~- ,. -·-----61ii­ 1ll3.375 32,957 t32. 'i78 I, 21)7. l~ •, " ", 340,000 J~O,OO) 1,020.00 ..--------- --.. - -------281- -------i~2:iO

"

, , 10,450 -----1i;250· :::::::::::::: lZ5, {50 370.3.'i 

, •

"

" iii;223;742' -ii;iiDfiiii- 12,3M,3J;1,9W 25, lill,OSO 62. 555. 000 175, 729, 020 n. tlII2. 007. 14\l 36,240,021.42 46J _.______ lSS,200 " " ll3./i, "00 M5.00 i , w 823 1,53!, 8, :l38, «0 ----·-288;48~- ....ii1;ijii- :::::::::::::: 8,203,700 2t. 881. 37

•

I " ," OQ3, 12.0 737.~W _ 25 24,510 11,625,2010 1l,o~l,lnO :H, 743,.0

, , _________ ••• .. 101.1l.'i0 34,848,560 232,0(1"0 251.200 .\,013.880 2~,2n 41!1l 87, MO. 4( I , 1,800.18~ 9.807,975 35,f;.IO 5.05~,981,520 131,200 100,600 13, 780, /iOO ~,034, 337, r,20 ll, IOJ. 012. SO ,

• ! _________________ ._ 67,056 31,300 2t,:Ml5 _ I ,

• 217 73, UOO 22L.70 , U "' &l,:l37 83,772 1.3~J 51,356.531 588, 510 &M.,127 I 44,000 61,330,110 15~,0I7_ 35 "

,• U 3.10, :115 70,984 183,814 2.'1'1, 700, 570 3,452,400 150,550 109, \/00 2.'17,892, Q70 7J3. illS ~l

3,400 1,200 . _ 74,700 224_ 10 

c, l~S, 067, SliO 1, 125, 843 8(1, 660. 881, 41,9 ~02. !l.l3, ISO :MO, \107, ala I, 15:l. o:.s, 1150 1l8, -408, 800, M3 205, 2"-->, ~OZ. 5~

" " , 8 181 72,5Q9 ", " , 34,320 102.1ltI " " l08 34,3~0

49,945 J,'~I.~JO "'~ii:i;3ii7 683,139,319 ijB'-uI-- ----ii:iii;iiiiii- ---i.o:4i:i;ii8ii- G~2, 52J, 520 1,897,570_56 " " " " 404,500 Ii&. "72, 5010 265,7J7.02 

N",n&tr N".fj,b'l N".mbtr I 

3, 332, 20Ii 252,2[8.000 ~,207,2!J3,804 :r.o,521.Il8I.41 

731,152 21 •• 800 280, 380, Il88 8Il8, H2. 00 :H2, OW '"__"_'_'_'~_".L_'_'_'-_'_"_'_"OO..JL:l. 163,417. IS
TOTALS FOll; STATES COMP}l.ISINO MORE THAN ONE COLLEOTION LJISTltlC'l' 

NtJ.m&., N",m~ .. OeJl/oml. . oUTE . .... ._ ""0. I POUM~ PtUDdlol, Numb'" I 10 • 3,311(l '00 ',~ New York __ ._. • ••••• _ I,B~ ~,008 __ I,Ml, 030 I. W6, 000 62, G50 Pen",yl v:m.lll ••• __ ••••. ._ • • • _ 3321_' • 2.\100 4869M 4llG. 3-3~ 1,000 

l Cigllle!1.es ViorO elso remove" 1,0'" l>l.ClllrleB withont pByment 01 1,1lX !II; lullu"-s: For P'l<""lleJ consumpllon eod ""perimental pl'I'])"'''': Ur~\ I'enn<rlven!ll, 71':1 o.iglll"eU<l5, 

Non,-Th<l r"ol.ori"" In huglnll.'l.> are lncluo1eo1 In table 22. 

;'vertlge ~uen\Lly or 1&11 ~ol",c"" Uged Il6I" 1,000 1"'8e ",l~erettes, lU pound/!, 

................................. 

~r~rrrrFr~ , \ : 

f 

" 

" 

" , 

"
-----

-- -

TADZ,& 26,-S~mmllry of operuti01l.& of mll.nufll.clurel'9 of tobucro and et!lare, «Ilcndar ye-nr 19j4 

MANUI'ACl.'UR"ERS IN HU8INESS AT cr,QSE OF YEAR 

Tobacco mnnlllIll'lur",", 

~rod""lng- Plug t,'boC(l(\ oxolu,lve1r •• __ • • ... _ _ • • __ .__ ft 

'1'''1>1 '0\);1\;"" ."clo~\YelY _. _. •• •• ••. _..• . __ 16 

Fine_cut ,obncco exclusivel,_. __ •. • • ._._•. • _. __ ._ 6 Scrap ,'ho..-ing 'obl\COO e,clll.'li ~oJy__ . . . • .• : __ . . : 70 

Booking \~l'ot"OO e.o:du"jvoly .•• • • __ ._. • • : •• J,Q l:JLulr <u"hl~I\'Cly • •. _.___ __ ._. • •• • __ . ._. ~l

~r mar" kiaJs __ .. . __ . __ .• •. _ __. • •._.. . __ 211O 

TotaL . ._ .___ __ _ _ . • ._. . • • ._ 138 

tu..,l :noou[",,<.Urcr, ",·"'~t DBliq<Ul. __ • ••__ _ . . .. : llH. Per1<l~e pr"du"'f~ L1Ud d"eJ"f'S •• _. _. _. • _. •__ •• _____ •• __ Z5 

___ . .__ 9,~7

Pro~~~~'lf;gn .. exelwivoly • • •• ._. • _. • •. ._ 0 La'io cigarJ f.xolu.,!voly . _. . . . ~,1r,9

<"call ~igElIeHCS "xclwivoTy • • •• • • __ . _.. . ._ _ LB!go oigBrnt'•• ...-el".iwly • • _. • . • •• __ ._._.__ ~,

0 

Z<I!lllorn!<lodil.___ _ • • • .______ ~Z

'fo~"l . . • __ __ f;, 2!l8 

'lUMBEr' OF 'l'OHA(1(lO MANUFAOTURERS, AaQ1nW.\'fE QUANTITY OF EAOH lUND, AND TOTAL OF ALl, KJNDs OF TOn_~CCo PRQDUC},;D 

CLASSlllIlo;J) AS TO OUTPUT, AND PF,RCE~TAaF. OF TOTAL PRODCCTION, CAL;;;NPAR YEAE.B 1933 AND 1934 

Ull~l'lll vll.uLu'-"O (I(lUnd,) 

UDder 00,000. ____ ._ ------..----.. ---._.-­.. --._.-- ---_. -- ----._­ ;0,000 to lOO,(J(J(I•• ___ •• __ •___ --_. -._.--._._-..---------_.._--- --_. IOO,(J(J(I10 1;;(l,00(' _____ •___ •• _ -...- - _.. - -.._- .. .._-- .. ­ 250,000 10 500,000._. ___ •______ ----. -- ----_.-- ._-------_. _.­ 100,000 lO <;,0\10,<) lJ. _____ •__ •• " --.---...---.- --.. --. __ ... _---_ .. Clvcr 5,(W,OOi\••• - -.. - _.- .- .. -.. -------- -.- --- . -..., - _... .. 

'1'91"1 ___ ._. -.- _...- ---. -_ .. -. _. ---._­ ···1 ". • . 

Ind.r 50,000.__ ._. __ .__ ___ _ _. •• _ ___ ._. __ • •__ 

~~~ol~O~C::::: ::::::_: :::::::::::_:::::::::::::::::__ . 

..

.. 1O,(J(J(I1O <IOO,(J(J(I•• • •__ •__ ._. • •__ • 1l.000 to l.IlOO.OOIl • ._. __ • •__ •__ • •__ ••• •• _ .. 

. ~t:I 5,OOO,00l.. __ •.•••• __ •_•• _. • •• _ . TO!!iI . • •• .._•• • •• . . _ .. 

-

M:u:mIBclu",d I.ob.coo produred 

---, 

Numter 

of ln~Dll !krap Plug Twl"1 Fin. cu~ ElIlukl)lg Snull Tc\.1.1 faotur<ll'l! rJ:Jowlng I I I I I I 

'M' 

., Pound> P,,.,,,,d, -P.u"d~ 1'"",,4. 1'",,"d. P'ufld~ 1''''11Id' ~Il, 6':Ji 213,3M ')~!11 5ll,'M I, 61>5, ~l<l Pl,OW 2, '51.a 

&3,410 nS,314 lo,8~ 1118, J:lI 776,m MZ 1. 2R', 

6, ;I!O 5lK ng J\;, 5(>J ~D'J, ;N &1~, .1~'J \!27, S2t 2,087,~ '" " ~m 2S1 J,457,M3 28,3W 4M"M 1,022, 911\ l, 272, \} ----- - ----. " ~,3,\~, 1M nJ,033 25, 44~ 2, 72(;. 718 ',~J9, 3;(1 2, 238, 326 17,1-88, '" 67,461,1)..'>8 U19.0T,' 2, ~12 90'1 40,481, liSt 17>\, 028, 7lB 33. ~o. G72 3IJ."23,~ " 877 61,361, t95 ~,I)jl, ~OO 3, 120,J27 44,721,472 19~, 766, 382 36, 008,31H. 3{2, m. 1 

-, .­

;59 (7,010 'lH,~ln

" 113. filO Zl~, oc.4 

" '-'1,431 3~P,<J~2

" .1:l(1,260 1,012,J.,. 

" ~,3tIIi.M4 1,476, 201 

'" (;ll,SI4.1~2 1, 7]~, G14 

1l.10 I ~2, 7fJJ. 01;7 6, 079,~'"

SUMMARY 

,
 

1~3'

lJ(l,'l(,9 

61,OH ... -._-- -.-. 21,41;; 

2'.1, 2113 

'l. 776, 4:.'7 

"lIB, z:l, 

191, r>47 ~54. 271 :j2~, ;':.}3 

3, JS:l, m i(\ 134. ~~6

1, (oUI"" 2W W1,4~~

~.Ig. r.2.~

'2, oj)}7, oil) 

9, .1~, 119 

173. toll, GOO 

9", :l57 

·--·2-:ii.~{7

2,19i;528" 

~j. 375. 771 

2,15:!. "72

], m5, r,s7 J,~2",080'

4, 132, ~67

19, 7H ;('0 

316, 293. t~O

----­ ~, ~io,i~l 41, 7!l1l, .181 193, fJ!5, 42Q 30,893, Q():J 34,~,6G!i,{I(lS

Numbel o! mlUlU!so,urers PcrCl'nj, ot to~,~

loOIea,'lll :+) or 1~3l lIne"",",(; decrease (-)

,,,. 'M' Or delTOOse H'~4 "" (-I 

"" j p""",'-, p"un'R P""llJ.

"

, ~'~'''', 2, 752, ~iZ +1~,l\lO 6.76 IHIIl 'W -" lJ!\~ '" -, 1, 28;, ~0Ii 1, 2OIi. 637 _81,7 18 .07

l~ -, -OOz, ,\76 .".H , " Z, OS7, r,~l 1,42<,0.% 

l, 37:;, N6 ~,13~. M7 _:i3C1.r.78 ,~."' (~ " 1~ n, ,\~~, 6()5 19,75',7lI6 t 2,1G.J,2'll 5.U 6,11 " l1~~;::··:.·:.:::·:::-::·:-:::.:::-.::i:·I_--,:::+_-:.:CI.-----:+-==:::=-I-:.:=-.=='-I--'.:::--:.=-I--,:=-:=----::=-= " " 3U,2'A4G2 316, '''J,\.100 ~>07;.0'!S 91. S6 !Il.~3

F TotaL_ . •. . __ . __ . __ . . .._ " " 

342, 1l:J, 100 ~d~. .'>ll!, 008 +~, H2, 8.18 ,~OO 100, f}J 8aO \ -" '" 
-----

120 REPORT OF 

•

o

~, I o

•

< o"a 0;] z

­

•

• "

" • , 

~a

•

~I

±,;, 

~Stg 

'=;'" 

8 

.
 

u'" 

'" ~c:; +~ o p< -,

COMMISSIONER OF INTERNAL 

~~~:'2!1;:;lli~i::~~&18

""......""' ......;'"9«>;,; I, §1 

~;;;88!;;1$~g~88iiI8 ";"';N<'ic<<lO.,,:o;=:,;::g § 

I 0-... '."''''''''''0 .... 8'''';'' ~~~~~~~~~~~~

I ~;;:o<,,;;;g~t:12~iil2g:f::5 ~'" 00"'''' .. ", ...... '''_ ~!~~~~+~1~7~~i ~+++I I IT+I+,+ 

I I 

".'O'O'~'.D·I· """':S'''M'''''''''''l'':;l~ ""_"'.,,"'O~ ... _ _ jjRt':~8~'cii~g~>; ;i ""<Lf.:,~:oi'S,","'",_,"i"i ... 

"'O"Ob"'O«"''"'''~''''::;i "'...;d"'.....;.~.;<>5"'·ro.;,..: 'I"'" '"-<"" ---, "'-.,..., 

£l::;:::~"'C-"'_OM~' T

i++1 I 11+ I+!t 

S 01>< ilI!;1 o Z, :l-3~

.1': "'~ 5

,; '" "'-< ] I - I 

t 

;, 

<3 

'" 's' 

0: 

o 

1; 

"0' 

.," Ol 

-a 

R. 

o 

.. 

i:' '" 

§

, 

'" I 

ci 

" " 

o

~~ ",-,"",~.""",,,,,,, ... ..,.,,,, 10 

0. , I • ~~""··~·~··"I:; 6~ g :"0 

0 • -' , .­ ~:>; ~g SiOSE:l"''''''''H''''' l5_ .... <> ... " ..... "' M!R O'l ..! o • ~f-< Z g o _0 • ~;:> .q 

Zo 

~;r:: ", <.. 

~-oj ~r;-.

0°0" 

< 

0 

0 i ::0 

Z 

"

j :; o < o " \ : : : " .. <o 

Q i j i~~~§ i§§~ . ,~~§§§§~§~.§ : •

o ~§~~oo;...-...;~~~$§ ~SS~SS2SSSS§ <l " p " ,,§§~~~§;;§~~.•• ~~§.~~§§§§§§, • _"' ........;,.:~go

REVENUB REPORT' OF COMMISSIO.K'RR OF INTERNAL RE"r:ENUE 121 

TAl's..!. 27.-E~po;l(J.tiOrl ill bQT,d of mu.nuja.cluf'ed lobaUQ, 'fluff, cigar,; and
 

eigarelle8, ete., yeur er,ded Ju,..e 30, 19:5.5, by col/ee/jlm di8/rid8
 

TOBACCO AND SNUFF
 

Di3trl<:l; I 

Do,,· , counl.ed lor 

lulyl,l93t 

Remo....d !~r , 

expoctMion

dutiIlg Y&:ll E.• ported 'b~-paId

Qrr8~llrnIld

to r~el<Jry

UMI)­

oOl!lloodfQ1' 

July 1, 19:16 

o

.5 § 

< § i'< 

0 0 

I p 

0 , 

, "

0 

iii "" < 

.g 

.'j §~

G '"~ "q '",~ jz 

0< 

-iI' ~!! .~

" I 

.

3 


 < 

1/irgt cBli1<m1ja-----.-.--••.----••-I-.-~~~_._1 De18war~_ . .• _. .• •• ..•
 

FirstIlllJlol••. .___ 2,106
 

Kentucky ..__ •. ._.__ 46,652
 MOoi/3aotlusetts . • •• __ 82 

Fir.t.MissourL_ ._••. __ ._•••_._... 1,546 

Fifth New JelOOY ._•••• __ •._.... 3Q 

!}6b'I;ddN~~y~~~~::::::::::::::::: ::::.:::::::

NorthCarolill8._••••• __ ••••_••_... 6,432 

FirstOlllo..••••_. ._ .. •••. _ 263 

TweJCth PeIlIl!lylv8nla._._•••• • 945 

Tenue3Se8 __ •• _••• __ ••.•.._. __ ._._. 2~5

Virginf~. __ • •••.••• _........... 137.~lO

West V!r~!Dia.••.• __ •••••• ------.. 21D 

TotaL._••••:•••••••.• __ •••• ] lOO,2W I 

Pm!~llonll I Pound'l30 I_.:'~~.~~_. __ ~_~~~ __ I, MIO 1,600 __ . _. _. •• __ . •. __ 

1},3IIQ 8,015 • __ • __ ••. __ . (5~

6,11,800 1llL'l,528 113 H.837 ~25 GlY.! ••••• __ •• 1.4 

tlll4.,lJ8 lIIJ3,31Q __ • __._••_.. 2,e74 37S 403 _•••• _••• __ . ,_,•• _••••• _ 

3S. : 35, :::::::::::: :::::.:::::: 

82,200 !Io<l,W2 117 6.100 

4,:112 4,~(18 6 261 

'l. 7H 3,Q59 __ ••.••_.... ll3Q

2.tWS 2,sn ..•••__ •••••.• • 

I.401,23Il 1,372,QU 2,000 J.M.74a I 898 •.-.-••-- 1~1

2,5M,MQ 2,6'1&.6:12 2.~OO i 219,83~

PERIQUE 1'OBACCO, SCRA-Pi;, CUTTINO!;, CLIPPINGS, SIFTINGS, ETC_ 

Lou!ji~nn .• "" .. , ••••• ••••• _._ 1'lxInd;oo
 

F,llh N6w10r...,y•••••.•••_ ••••• 5.«9
 S"""n~ New York•._. __ ..••__ •• __ • _••••••• •
 T),lrd New York_ •••••_.••_. _.•_•••_. _. _.. •••
 Vi",t Penn.ylvanla•• •••••. Jil,g9S I
 

Weit Vll'j!IDI!•.•.•• __ ••••_••• __ ••••.•-- •• ._•• 1
 

TotoJ·_ •••••.. ••• __ ••••_.1 la,N~
 

f'<JUs1:'I4sl ~l,305

8, .19 ~~, 63(i 

161,463 

6:lO 

311,433 

Po":::,~45:l -I_ ..~~.~~ .. PoV2~~ 39:.34 ..._ _. 11,220 

8, 1511 ._. _ _...._..._...._ 

~2, 638 _•••••••• __ • _•• _••. _• _ 173,osa 'l.372 •• __ •• ••• 

620 -. -- •••. -.- -••••-----•• 

95f.,7Sg 2,372 U,016 

erOA-Ri> WEIGIDNO .MORE TJlA-N 3 POUNDS PER 1,000 

VI...: CalilorniR.. •••.•_._ •••••••• ::~~~~~r I Num'rooo N..",~~,roo L~~~~~~~ ....::'~~'~~._ n~~~;,-~-: :::::::::::::::::::::::: ~: F!rst Ne'" J~rsey_•••.•• ••••. __ 1,300
 

Fifth New Ierne-y••• •••••• __ .•• 2,000
 

Tllltoi New York ••._••• _ •••• _•••...•. •
 Ff"t Pennsy]vWJln... .._••__••• IlG, 750
 

T","Jhh Pennsylvania. ••. . .•.••• 6, 500
 

T"'enty·thlr<ll'ennsylvWJ!&.•••• •..••• _._.••
 VIrgllll~._••,. __ •••• __ •.•••• __ ..... 2, 500
 

TotaL••• --.-.- --••.••• __ I 87,050 

340,~OO S25,200 . __ •• __ •__ •• 18,000 

10,000 1~,OOO •••__ .'.'_••_' ~o, 250 21, oro ._ _..._ 500 

;>10, 61~ 293, 322 1,000 38, 250 . 6,Boo ~,sm _.. ..... 2,300 

4:l1l, O~~ 4'1, ;g;j 10, 000 46,000 

79,o..'(l 73,\l5D ._ ••' __ •••'_ 12000 

15,000 I 12,50) ---..-••• --- 2500 13,700 J5.700 •••.. __ .•_.. 500 

1,260,017 1.2Cl7,QJ7 11,000 Ug,06O 

CIGARS WeIGHING :!'OoT MORE "!'lIA::>[ a POUNDS PEll 1,000 

I

Numb" NlImb",. -I Vlr~iufa. - - - -..--" - - - 8, '00 N"",t~,..~~~~~~. L~~~~~

CIaARE"!'TES WEIOIIING MORE TBAN a POUNDS PER 1,000 

N ..",ber 

=arol1n~. - - -1.-.z.:.~:~:.--1 ,,~ N"",I><. l::,~-":~~_,
--- -------

------------

122 REPORT OF COM.~ISSIONER OF INTERNAL REVEKUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 123 

TABLE 27.-&porlation in bond of trlan~!aetu:r9d tobaCCfJ, snuff, riours, and 'T,l.HLE 29,-JVilhdrawale from bOT/ded tobacco sea stoTes wareMuees of mamJfac­ cigaretleiJ, e/e., year e7lded June SO, 1936, bV col/caion dislrids-CODtlllucd lUTed tobacco, snuff, cigars, and cigarettes, year ended June 30, 1935, 6y collection di~lrict8 ' -	 " 

CIGARETTES WEIGHING NOT MORE THAN 8 POUNDS PER J,em -TOBACCO AND SNUFF 

= 

Unac­ HemQn(llor Tu.pold Unac" Di5lric~ coun(ed lor e,p~r~n(ID" E.jlmLOO or returned OObnted lor July 1, lQM during yBal" 10 f.ctory July 1, 1935 

- Number N .."Wrr Numb<r Nu.mber Nu.mlMr First Calflorala ••	 ._._... 37, 44lJ, 000 ~. HO, (OJ 28:1. 1)'.(1, :100 4,000,800 4, 7r,o, 0Cll Keutuoky__	 ~4, sao, 480 1~. 5Z~. :..,'j(I 141,04:<,551l 10,080 9,aZI. 400 First MissourL _.. ._._.________ 700, 000 4. 41X1. \lO() 5, 0Il3, 000 Fifth Nnw Jersny 1, 170, 000 12, 33;:' 100 ro,"" l.8,la.100 ',000 323, 400 Seoond New York_ ... • .____ 11~.O:.o '""" 3.'i,2oo -_._..._---. 8:1,800 ThIrd Now York_ _ 10, 000 5~. [100 C.I, OOJ _ North Carolina • •• __ •• __ •• __ 39,745,000 1, Z40, 005, ~70 I, ~1O.MI8, 370 ...-------- 2,335,000 --66;si7;300 lflrst Pennsylvania_. 2, 780, 100 GI. 313, 100 ~7, 3.\8, 100 2Ob,100 6,530,000 Twelfth Pennsylvan18. ._. __ • 80. 000 ';43, ,00 293,700 Vlrglnia __ ••• __ 74, 1l8:l, 300 2, 00,"" m. ~4~. IlO I 2, t82, :345, 710 :178,700 138, 9118, 000 

Total_._. • • 180,008,880 14,2Z5,~",,~V • 0 ••o~ ,-­ I 4. 173. 006, MO 6,Il&I,2aO 226, 7lI5.~

lin",,· RemoveJ TIU·pald u,~ connl.,d Distri~'t from Wll.t&­ Delivered "'~ counted ror July I, houses dur­ to ve"",ls tnmed to lor July 1, M.~ lngy~ la.ctory 'ro, 

1'I>IInd. p~~ Priu..dI " 

',,," 3,252 ""''', --._._------ ""'", ::iit~ Florids %~~=~"':::: _____ . _________ :::•• 

_:-_______ :::::_:::::::_ •__ . ___ • 1,4~0 -1,158 --._-----_.­ 'Oeorgis_. __ •• _____ . _______...._______ • ----..__ .... "	 In ----_._----- ----._._----

"" '" L<luisisDa.._·. ____ ._._______ ._._______ '" <~, M ._-----­ Msryland ---- --_ .. _- 6, 402 __ . ____ "_____ •• __ .. _____ •• ___ 

,., 

,n 

,., 

on 

,~

------·--.j2- 2, 1\42 Msssl\cllusntts..• ___ ... _____ . ______ -----._-- -- ._--- " 

:Second 1'.°ew yorl<______ ... _____ •.• ____ roo -------.. _-­ 8,088 '" ,.. -._-----­ . 216 First p"nn~ylvania._. __ •____________ FirstTexllS._:•• _c. ___ .. _____ ..•______ 'ro

Virglnia ---._ .. _-_ .. 2.406 ___ . _______ •__ . ___________ .. __ '" "M 2, Wg 

•

_._- -------" 'Washington ______________ ... _________ I,OOS ------._ ..•

_-	 ---- -----_. " 00 M. M. 

',' TotaL __ . _._. ____ ________ ..__ O. 30,046 2Ii, 3GO I 300 I ,~

K~nLllCIry_______ ---	 _______ 1 8noond New York______________ 

Tot~L_______________________ 

Number 

00,..0 

1.800 

N"'mb" 

3G3,2IM 

',000 

NfJ,mlMr 

4O.'i,42O 

""" 

N"'mbtr 

------ --.-­ Numb" 

14,4U 

',000 

/l8,HO 366,804 400,020 ---_._-----­ 15, Zl4 

First Callfomin_________ ._ __ _. ___ .. __ 

,Sbth California_._. __ . ____ .. ____ .-._ .. Florlds_________________ ..••__________ 

Georgia. ___ •__ ••. __ _____ ________ •• _____ 'L:>uIsiaDa_.•_________ , __ .• __ ._. __ _ __ TAnLE 28.-Shipme'll_ or delivery from facloTy in bond, for use as sea stores, of Maryland ___ •__ . _____________ •• _, _. ___ mamJfacW.red tobaccQ, Bn'~JJ, d!JoJf~, arid cigaretlcB, year ended J'une 30, 1935, by MsssachllSlltts ________ .________ ____ ._._ 

collection dis/rict8 -SeCllnd New York________ •__ .• __ . ___ TOBACCO AND SNUFF 'Orogon ___________ •• __ . _____ ________ •__ 

First PennSYlvania•• ___ ••• ____________ First Texas. ___ •••• _____ , ______ lc _____ Virginis__ • ___________ ••• ___ . _______ •__ W llShington____ . __________ ••• __ •____ 

TotsL ______ • _. ________ ." _._. __ ._ 

UnacDi,tri.t CQllIIted 

for July 1, 

19J4 

Remo~e<l

lor ~011

st~'e.'l Jur· jn~ rear 

D81ivcred 

10 WJ1lElo 

honse!! 

Dell"ere<l 

to ve,-,el. 

Tax-paId 

or rElo 

l.utneJ to facl.ory 

Unse-­

cQunted 

for Jnly 1, 

19J5 

ro"~ Flr>lt Il\llIol~_ .. ____ ...••__ Kentucky....__ .. _... _. ____ " FI"t MI'~uur'_____ . _____ •• 00 

North Carolllls.. _. ________ 00 

Fi"t Ohio. ____ ._._••.... __ ---­ - Vlrglnle_. ________ -. •. '" 

Al",,,d.,.

no 

~, 395 

19, 19-1 

13~

{,8~4

Pw"dI 

m

••

<,=

lB,748 

·------.j;482­

PO"ind. ,~

---"---'-00­ .., 

,. 'M

Pound. ---_. __ .­ -­

M'

_._--_ ..__ .. ---­ ...._­ - -------_. __ . 

Poo"d~

---------lio 

" ------·1« 

'"

Tot:Jol _____ . ____ • __ 17~ 30.33J 28,828 .. ..0 '" 

CIGARETTE FAPER ROOKS 

CIGARETTES WEIGHm<J :>OT MORE THAN 3 POUNDS PER 1,000 

N",'l1lIJer Numb" 41}l,OOO !ill, 7\7. 200 

712, 000 8O,M3,OOO -.._-_ ...__ . 1,245, 000 ------._-.." . 2, OIY.l,OOO 

' 37, 423, 000 ·----i.\:ooo 22, 624, 000 

845,000 10,570,000 l,671,0Q0 146,101,000 

3.325,000 

8,011.000 

12,422,400 

45, 000 

--._-------­

8,85[1.000

40,000 15, 085, 000 

8;732,000 405, 328, alO 

TAnLE 30.-Drawba~k of inlernal-repenue laxes allowed on tobacco, ~n'uff, dgar~, aud ~i{1areltes exported, yeor ended June 30, 1935, by port., alld tolals for 1930 to 1934 

ClgSf'S 

Exporled lrom port 01­ Claims TohaC<lO II----c nnd snuff 

CIGARS WEIGIlmG MOl!.E THAN 3 POUNDS PER 1,000 _____1__1__1 ""', I 'm." 

N",mbor Number P."."d. Number I NumlM, Fh~L Pl,IlIIl>ylv!Wje. ..._ ,,~_":'~ I N""t~o I._.~~~~~ __INU't~ I_~~~~'~__I iJ::~~g"..W8:::::::::::: .. .. ~lrfolk- ..---.-------.----- 15 4,984 .___ 20,935 sAngeles. .________ 3 •• 14,750 _. CHlARETTES WEIGHmG NOT MOnE TIJAN 3 POUNDS PEn 1,000 SsIlFrancIsCO••_. ._. 28 5,340 123,400 2,000 

N ..fIIhtr N .. JJ1Mr N"nlMr NumlHlr N"mbr:r N"mbolr T Toml, 11l35 .______ 50 10,324 133,200 :n,03O

FIl'8tCalifortlJ.... l,U1,ooo ~7~1.000 le,G~o)XI 65,420,000 2O,0003,IM.OOO TOtal, 193-1.. 5\ 24,£H3' 'l8,600 lI.'I,110

Kelltucl<y ._____ ~IO,OOO lti,e:17,ooo 12,MO,OOO ;:'6b2.000 80.000 1,005,000 T0tlll, 1933. .________ 61 38,1105 87,750 78,950

T0tlll, 1932 • ._ 79 85,629 20,325 H3,7(/(1 Fifth New JolrSolly__________ 2OS.ooo 1',80:1,000 e.8211,OOO 5,OO~,OOO 50,000 17fo,ooo NorthC...-o!I"" 0Isl,I931 .____________ M 62,189 600 91,'1:80 • l,gokl,lJ8O 3.\,181,800 ~,6\O,300 57,020,000 283,G80 1,027,100 VI~"le___ 4,.j..l0. 000 1.%1, ~t!l, ~'i0 90. 7,/1. tOO 66, 26iI. 9-10 3!l5, 600 t, 505, 000 Total,lll3O__ • •__ •__ ._ 8:1 M,171 49,620 143,632

TotaL . __ ._._ 1l,'!Il8,080 61'01~7'i0 'ilO,e:!ll,100 100,923,740 819,Z90 11,12'7,100
 

CIGARETTES WErGHrNG MOnE TIlAN 3 FOUNDS PER 1,000
 

N<lI"l.h CatOUll8_	 __ ::~_~~_ N"'JJ1I~~oo I ~~~~~~ __ I N",nl~o'DO I--~~~~~~~--I-~~~~~~- 24273--3:1__' 

NumlMr 

M, SOt, 000 

80.913,000 

1, 245,000 

2.002,600

37,188, 000 

22,610,000. 

9,136, 500 

145,127,000 

3.324,200 

'7,865,800 

12, 327, 400 . 8,545,000 

14,9\1.1,000 

3W,8'.... 500 

N"'-nlb" N"'mbtr 

19,200 2, 1ilI8, 000 

712,,000 , ,",""

-_._-- ----- ----- ---.-­ -----._--_ .. --_ .. _----­ ". 215,000 -- 2Q, 000 10.000 ' , . 10,000 W,OOO 2,267,400 

185,.000 I' 2,460,000 

.00 -- ---..---­ - HO,2OO
 

- 95,000
 -- ._-'------­ ',""

00,"" 200,000 ---- ---._-- 130,000 

1, U7, 200 7,720,400 

1 Cigsrettea 

Drswhsck 

allowed I L~~ I 'moll 1__ 

Numb~ Numb.,

'W '1.624.02 

884,300 2,64.6, M ._._._. 

18, 380 

"""" •	 4,.929, (34 _ 15,852. M M,OO • •• 5,000 1, MO, 28 

10,100 6,325,lot 00,200 17,77[1.500 

77,210 3-1,1161,375 ~:~~~ 89, 7~1. 7( 

1,21'3,770 35,234,104 110,150 26,775,076 307,176, 89 

8:l,830 52,491,6117 1I7,035.e7 

1700 170. 10 
------

TABLE 32.-Dcaler~ ill lMf labacca i11 hlJsine~~, leaf tobacco ~porled and leu:ivcd from. farm.ers, calendar year 1934, by col/edion di~triclB and by
 

Slates
 

I,eull.Ohoooo expnrlod by de"ler~

'n I busl· bll~J· '" Ci~ar ne... Opened Clo""d Tob.e"~ I Dealo,," iD Stemmed Sl.em~ Tolal leD. I, '''''Doflle· mllllllr,l'· JeD, .."I, leef ,~l)"""o lorer.' mr",". 1934 1935 

-------~------I---I--1---I--I----I_-I--~, nl.TJUCT
 

NumlMr Numbf, Numb" N"mber Poond.
 Fi"t C.lUornle__••••. l'rJ1ln1! J'otrfld. MJun~.
 ~I'th California•. .....__
 10 0 1 9 . 17, m 17.&11 7 2 2 7 ..•.•.. Colorll<1o.. ••••••• ------•..... ----------.. - 'W Conn<lClkut.•••• •••••• __ 1~ 'J' '··'jS2,-OO"- -'•••• --::: :::::.::::: ::::::::•••• -···isi:w,,-I···ig'"(.jil:il~-----~i:267- -.. Ucla",... 18. r,riO. 850 J (l 0 1 •.•• •..•• .•.• ...... • .. Florida. _•••... (;Ol<Jrlri. ••••• __ ••.•••••• 30 II J1 30,',153,54,\ J _153.MB •. 2,193,471 ···iii:i~i· :._ . 2. .i28:622.' FIr:<lllllooIL__ ••••. •••.• 29 157 1.1~ Zl. 4,8\l8,lI73 J,3311 &\t ··:·.:•. '.I····~:9S1 '\ 6'l'2, 819 31,095,9S3 m 31.0911,75& 2'.! 2 1 2:l 2,312 1.74P •• •• ••• • 4.001 22,224 Ei~htb i11lnoi•• _._ •.•.••• __ ~.M4 .•_.•.. _. 30. 71>8 3 (I 0 3, 161 )0 ;.'1\.. •••• lQ, 4,MO IMls". ..... 4, [,fIll 24 H 9 281 24'\100 ..•• ••..• .•• 2l6,UlO 4. fl.j3, 05, ----47,"iiij· --;-668' [0,.." 

Kame,:, __ ._ •••• '.000. 82R 1 0 1 0, ••.• __ • .•••__ ."._ ,e, 489 •••••• _•••• Kentuok}'... 1.oUJ'l",," _ d ~7~ oX -5.1,"79;,: 902· ..I. 7~, 22t z,:l. 035 &Ill, 171 -56:.iao.-332' --348: 12<;:001' ...·i7:~.~i- -. ·i,iz,"ii9~ - ---j4H,".iiiJ: ijii 3 I 2 2 ~4,.;~5 14,OH ..•• "" .••.. .1'l,38f, 872.oor, 1&3 2II.17J ~OI.329 Mnryl"nd. __ •••••• __ • __ ...... o 0 0 0 6.';, '1'>.."• M"',,"!l('hu<ott., •••• _•• __ 

M.ln•.. _•.... •.••• __ 

.IJ .~ a 52 --5;it4o:;'ig- --···Ii~·4/)l -if ··i:iil:~i~- ·-i!,";14~ij27- -··i1,"';,8,1.29'J 7.~7 ."";'0. 21,t,~7.1k'~ 22 3 2 2:l 1-.11:2 .'••••• _ ' 5,f,12 l,ol-l.on t7,()23 "" 1J,32,J5Z 

Minl!esotll.... Mfcl'.1~"". 9 0 2 7 '··'iz;,.,200 J230200 8,200 lG,5foll. N.8f>7 

First. Mi''"'ur1 .... _ 2 0 0- :1 87,~87 2,7Zl ·'··'3,"liOi{ 9Ull 

Sixth Mi'lIOmL •..... 4004 02,480 200 tOO r:2,1i30 KohrMl<~..•.... _ to 5 3 n 578,242 •.••.••••.. 21.4$ .WO.731 

"'ew HalD"'blrc.... g g g g ~I,T.I ------ ....- ..~::~7: ....::::: -----i:48O- :::.:,'~:::_::: ----.... 1:~i>o First New J,...y ! n I 0', Fifth New Je'llIly_ .. _ -aili· '!7.393 "l\J~. 030 -808,"150· First };.w Yark __ •••••• t. 11l.l,837 lJ t i 16 -1""487;3i6- ~~::~. -···'5:~r ::::::::':~-: Second Ne'" York . - -- - -.......
 119 IT 19 117 ~.11-t7,102 M2, W2 --'-Z2,'Sq,1 9.41>2,703 225 Third New Yort_ . 12~. 811 6, 39'l, 500 (0, ~O2, 928 Fourt"'mtb Nt'" York ..•.... 38 9 3.1.l, M.'l, 942 5'1,230 2, .10:l, 549 c. "" G3~. ~&B 5, 135, 790 2,3m..'l~ 5 It·5 '·'··3:7~'~. _ . T"'en1Y'~rJt Ne... York . T",enly-.eighlh Ne'" York..._ Ii (I., 0 6 -24,"447'· "' ...::::::. ·····2-1:.i4"· --·'·'~1.8:-'; n.1lOO ·117 3. iRl 2Tj, 7~9

North CMOli08.._ •.•••••.. __ .1 ., 1 J 6 13;00 13,013 1.139,270 1.070 I, I~O, 340 North Dakol•..•.••• _._ .••••_ fOg 6~ .Il~ 67& '37.239;051 --i,""00;01"- 'z:~~~~~~ ~:~:~~~:~;.,' 46, 215.12.'; 443,143.548 3:?J 6oI3,IH,IHR --.,., . "

<;''\

2 ME .S­
,-'v> 

T BLE32 -De;lerll inleaf·taba~:~~rbl/.llirle88 leaf tobacco exported and Te_c~ved jromjarmeTl, calendar ilear 1984, by ,eall;ectian d~j/trielB1olld b~ /'.. ." .'. Swtes--Contmued . ' . , . 

Tolal ,,­manu[s"­

tUrlll'll 

Cigar 

maoub<l­

(u";;:l'lI 

D081e'" In lea( l-<Jbaooo Tatal 

"'.. Uoslem· m,' 81"mlMd

•.' 

I

'",""".. Closed ness ! JOfl; 1, ,M,, 

OP8Ded 

Dealers' hi leaf tobB~CO ,, ,.

bllS;­

.,.

Jail. J, ,~.

• 

~~~:,Oi~,2::;"', NO",!!' N°"'1' Nomfr N°"'lr",~':;'~~;:':tt;:: ::7~ :2"';;': 'l1[~ ~~:,'ti~ ..~~ffi- ~u~ m Ekl'cnth OhIo --_•• _-_ .•.. ,- 0 I ......•.•::: •••. _._._____ •• •••• 230,71H 

~~~:nthOhjO-.--.------.- II 'g 0 II. 5~.ltlO -_._-_._-~.- "'i26,'498' 'Tii;:~~ij: '-~~~~-m --'28'ufi.8o' '--'94-~24 . 149,352" ···-2il.59~;ii5ii Fi,stP"D.·"sYi,:,iriiii::::::: In 19 I~ In ISl,178 35,~' 'OO:~76 1ll2,208 "817 '. 7'~~~ TwelrthPeoosylvf\Illa-....... 9 Q 13 ••••••••••••• :::::::::::. 73,lIC7 423 ··-··i;035· 1~602 TweotY,'ili,ir1 Pennsylvanle. - D 0 Z 0 -...••••• ----- _---- __ ••••••-. - - ••••••••..•• ',';;',' '.',·O;;~- ", • .",,~"' " '", 5" 7M Rhode Stlll"•••• _. 51 114 98 67 14.326,688 2,433,201 ..••••••••.•__ OJ, =" • """ '" .._..........,
 South Csrolina --•. -•...•...- 0 0 0 0 25 •••••••••••••.••••••.• ----------.. .-..... . foG7 ·····r,·oi~· --'i3ii;5i\l:8~O ~outbDakota .•.••••.... ----, 1M U3 :>2 2(l<) 17.545,571 • uO,au JS3,712 7,165 17,&110,780 lW,5i~m ".600 eonesse•...•••_.. 4 0 I 31 -- - '0 ro 

~~~l~~~:::::::::::::······ 2~~ 13~ 7t 31~ ~:~~:~i::~i;~i:~: 1,003,742 8,136,468:~~~,_~~~~~~~. --i3i;565:k~' 0 "-"i;ioo' l!I.'llIJ.~ WIl.'hinglon ..•_••••••.••••• __ l~ J 11 15 ....•• ----- ---.-......: :-----.-.::::: ::::::••-. ----.-...... I~'~'l~ "-~~:~r :::::j;i~~: I~:~~~i W~t Vi'glola •.•....••_. ---. MI 5 00 ----i-liS· ········:25 _•••••••• _. •••••• 1,203 " 

\\'i'<'O<I:'lo__ -... =~' 5.212,3134 19,138,958 430,801,0(17 l,2W,IBI,551 1.187.623 07.1W 1,'.lIl5,78G,:i'J3 

Totel, 193L003•••.• •..•.••••• __ - 2,.3(;29g ~~_, l,6'l:l i' i 1-,~~,,1,1'~.·'01w~~, ' 11,,~:":~~&~n~:'I,~eC'~"'":.''"~·~I',"~'~'M~'~'"~'_I~""'~'";;;'C'"~W~I'",~'M;;-'~"~'~"~'i'+-;"~'~' .~'~' I"'e''~~:'C':'C' Ic'c''~'"""~'":':'OO~ 12S,~'l2,08'

Increas" ,.. 677 100 a7~ _~~:,',.'.'_,,~~~. 'i;147,7,25 8,3i4,81g 16,758,471 .. :~~~~:~::~.•••~:~~.'i:3i)6;~itil- __ _ . DO<'TOLISe..... .,.., •••••..•• __ 15,:rI8,516 ------•••..••••••,­

~_.

TOTAL8 FOR STATES COMPRISINd MORE THAN ONE COLLECTION DISTRICT 

aTAJB !N"mIJ,rINllmbuIN"mbtr Numbe, PlJu"d. l'vu"d. l'vu"d. Pou"d. POIIMr ~o"" i'V.."d. l'vund. ""'"" Cr<llforniD_. __ •• __ ....•...•••• 17 2 3 '" ----··2,·473· ,,, 

--i:759' .._--....... " ------. .........--­ IT,I75 '" lliinois.•...••••••••••••_____ . .00 17,794 " , , ,. ,. ............ <, '" 26,894 ,,~

'·"21;639' M;>B'mrL .•••_._ •••••••••••• _ r.,a,g " , , '" --'"487;3ii}' " ---"30i' ----.-..... )110" JOlYly ..••• - . ­ - - -....... ----2113:030· MO,722 002,MI " • , '" 27,393 808, 130 98,276 eM' ----···34~· l':ew york..•.••••••. 100, Il.'!I ----­.. "" " "' '" Ohlo_. ______ ...•.••.•.... ____ .. 10,130, 58. '. liO~,lH.2 ,e,825 7fil,379 11,571,780 13, lfi7, 348 11l,8B8 13,lBi, ~513 " " " .\, OB7 . , -----...... l'enn.ylvan;a. _....•....•.•.. _ ',eoo 8,088 30,301, 07\l 57,261' 48,IS4 :>1••00, ~~, '" '" " ~, _ 153,178 36,105 126,41lS 2, 2H, ~.\5 2,530..36 28, 427,3M - 9r., 3.7 B9,352 26,~7~ 063 

BIDlMARY OF LEAF TORACCO fiECE1VED FROM jo'ARMERS DURINQ CALENDAR YF.AR lin!, BY PF,ALERS IN I.EAY TdDACCO. ClaAR MANU. 

FACTURERS, AND 'J'OfiACCO MANUFAC~'UR:KR8

Fo!lnJ.:lry March April May "M , July A"gmt . Seplen't>., I OctObel INovombor Decomber Tolsl

, I Pound. Pound. Pound. Pourul. Pound. Pound. ""'.., PlJ""d. Pourul. Pourul. P~lind. Poun4 . lS7. 733, (,42 97,384,221 36, 19~,485 10,473,628 11,278,226 8,358,782 127,875.415 HH. 2115.. OJ7 1~3. 02l. 'lO6 M, 440, 935 ~O, 027 .5,653 los.483. 9111 05.324 55.1,944 3.1, 920 33,794 ,:miI81,OOI 32,'719 174,3:12 14,441 . ito, ~Il 18, 2.'">~ 142,010 38,941 1,187,623 10, 409 oo.M 18,600 20, 153 37,786 1l,1);2 .,~ 10,433 40,004 417, 1~

187,987. g91 97, .11, 31~ 36, 271, 218 17,004,100 11,332,845 8,412, 729 127,915,[I8() IW~346,!lIlO 1(,3, 94M, 746 116.593,4OB lOB, 003, 378 11, ~5, 7811, ss3 

, In sddiUon to the qmwlilles recelved Irom IOrDIers as Shown above, dealers In 1001 tobacco, rlgar m,nur.rtur"". ""d IQb.cro rtlsnurscl.ur~r' ..,rol"ed 3O,5~~,1~g poun~! 01 un. "l.emmed leaf loba= lrom "oollOrsUve """,,elatJon. II(lt reg;sl.r.roo lIS deal."" In leaf lobacco.' 

Dealers•....••••••••• Cigar -.. --.......... Tobscco_ ----------. 

TotaL --..... 

-

J8nullry 

p~U"J,

255,741,011 

100,125 

:>3,449 

255,874, 585 
OCCUPATIONS SUBJECT TO SPECIAL TAXES 

TABLE 34.-NulIIbcr I)f tac}, dau of $}Jfcial-(cu p(]!J~r~ fllin(J re(llTns wvenn(J the fiual ytar 1985, or any parl,ion thereof, under the va.rial's 

anr;lml ralc~, b'l col/eelion dislriels and slales 

6, 7~2

~7'1

2,\lM 

G, 94.\ ~{i,(H3

2.'i, 895 

,,~Il

1l,476 

1,4.16 

4,944 

ll,245 

ll,l):IO 

I, 315 

683 40: 9:11 

18,471 

23,0,'10 

14.893 

W,I:/II 

13, \TJO 

1l,301 

1 •••• , 

II , ... 

Natianal 

, 

I 

Fire.r",. Actl N.rool.ics 

,

,

• 

,

,

,

,

,

, 

•, 

, 

,

, 

" -_ .. 

I ... _ I 

, 

',~W 

711 1, :l46 

l,832 

5.7'\1 

2,221 

',", 

'" 

'" 2, ~18

,.,

•

•

8, ~51

~, 423 

',~

',~

..." 

2, !lJ2 

,

, 

OleomargElline 

5 

• 

..••.. •

•, 

,

,

, , . 

"~,~

r" 

1,613 

2,472 n, 

00' 

2,095 

747 

'"' 2,00' 

3,294 ,W 

"~ I, 6.~2

1,710 

I, g24 

5,613 

5,1122 

4,512 

1,921) 

F"""nl,.,j·W.lt 

liQllol'5 

, 

% 

H

, 

'",

,

,

,

•, 

" •••• 17 

n

, 

'00

n,

l,:m 

1,157 

21,677 

12, 2:l1 

2. 130 ~,6H

'00 

I, 481 

3,5H 

l. 200 

,w, ,,~

18,1~5

5, 8M (i, 3.50 

,m 

1, 1.\9 

2. 252 4,083 

•n 

AI.h.m•.•..•••••••••••• . _ Awk._.. .• _ ..•_ 

.\rtltln•..•_............. 1 • __ ._ Arksn'''' •• _ .. _ •• _ fl",( GaJiforni•••••••••• 47 12 5 

Si,th C.lifornia :!8 8 7 

C"I"'a<!o••..•••••••••••• _.__ 3 ._._ ConnectiOIlt. 16 • 7 1 D~I.","'o ..••••••••..•.• • _ m,triot of ColumbIa__ 1 ....•••• fl",i<l. __ "_ I Ooo,~t. _............... 1 __ ..•••• 1I.",.ii_ I .... . 

ldilho..••••....•••••••.. __ •. _ fi,..,t !lUnoi.__ 25 24 r.;~hth Illinois.__ ••..... 5 4 

Indians__ 5 4 ..•• I".... I . K.n"". 

K~n("oky•. _........... 6 10 

Loui.ollOn.__ 12 _._. _._ 

Colleclion di.(ric~. on,) 

Siale. I 

, Combine Alaska with We.shingl,on 1,0 abtain the number of Sl"l~Jal.tnx pay"", ror We.shintlOn dbtr;cl, M<I DIslrioL or CalLLInbl....II,h Matyl~o<llar M.ryland d181.rl"t. For 

IllOllC SlOWs h8viog more Lhan one oollecl,ian distric" combine (be sevet1ll. <Iistrio," far the State 1,0181. 

===='-=============
• • 

-------

- ---

TABLE 34,-Number of each da88 of 8peCl:al-la:r; payer8 jiliflr; rClUr1l-8 cOt'eriflll the jiuu,l year 1,9//6, or u,ny portion thcrc(I!, under the VU,';OU8 .... 

, amruaZ Tal,c8-C\Jntinued z:5­

DJat1ll1ld !plrll.'! 

•, i! 

CcllleeUoo 

..dlstrlol.'! and I 3

, "' 

§ 

"

, 

r 

•

i i ! 

• , • ; 

,

"

" 

i • l , 

" ,•" § " " • lIbl1le .. _________ • __ ..•. 

M"'1'land (Stnte).•: .••. -is· ·is· '-r "., '!.1""",,ohll!ett3_._. __ ._ ._ ". ....

..'." ".

Mlohl,an•..•••••••••••• • 
 

Mill~lto_._. ___ ._._•••
 ",

•.... 

, 3, 3113 Mi!&<l!lppl. .•••.••••••• .... 

"

•

•

, .... FI"'t Mis:rourl..•••••••• , • 8.M8 , , ,

, "" Sinh Mi""lurL.••••••• n 1,972 MOll1.fln~ .•••..•.••••.•• .... .... , " I,an N.b......n._.. _......._.. ·... .... "
 3, ]27 

Nevk~a ..•••...•.••••••• .... .... ·... .._. ,.

"

"

• New lInmpsbl'! ___ ._••• .. ,ro,

" ·... .... First New leril€y ••••••• 3,628 

Firth NewJerllOy•.•••.. 9,271 ~ew Me>:lco......_••••• , m'" " .. ,

, ..

W•

if ...

,

•. '" " 0,310 

Sl\COnd New York_ •.... Fint New York.•••••.. 1,7ao • , Third New york••••.•. 3, O~O • , 

" 0, a4~

T"'enty.Ilr't NewYorlr. ... - ...·.... Fourtoonth Now York.• , .... , '" 2, a9J Twenty· eighth Now York•••.••••••••_•••. .... ... ..

", ~, 17 North Carollno.••••••• 

, ,~

~orth DakoUl••••••••...... ...· 

· 

...

.... " . ...... • In~

" " F\r5t Ohio,••, •••••••, •••••• 1,2.l7

F~rm~n(lld·mnIt

Ilquorll 

:

; i • 

.._. 'i2. .... _...

, " .... ."

16· .... 

.... 

.... • .... 

.... '"

,•

, .... 

.... 

.... W • ...., .... 

.. ,- '" .... 'i2 .... 

.... '" "
 .... 

.... .... "
 .... .... .... " 

t 

"

•
i 

"' '" '"
 ".,m 

m 

'" '" "
 " '" '" " '" 

.," "
 '" ,,, 

"" U,~

M 

3 

,
 

I, Tl8 

,"M 

1,767 

14,:137 

10, ~08 '. ". e,146

3, Ir.ll 

I, 77B '"
 W, 

1,1)57 

1,10 ".


10, (1)5 ".


1,218 

J, &>1 

7,28{ 

~, ~j7

~, 002 

~, 725 

1,7ZJ '. ". 

; NatJoDAI 

•

g 

, OleoIIllUll:arJlI~ Nart<lU",

i

• , , FJr(!llrlIlll .... ct

, 

, , 

, •,

• 

" I

, , G_ ! 0 

••

.,

,

'" 

! E§ 

•

I. 

• 

, 

, ~;;r. a f ..

,;•• 

Iii i , ~1 o. ~! j

• •

B.!• 

j~ , 

-' 00 • .j , ; •

i " , .­ , j

j l;'f i 

, 

e_ 

~, "

, 3, ., 

!-J. " , , • , 

"

.,;

, i 

" i • • •, , ; 

!

0 ;0 'l j ~, ; ; , l ] , • • "• :;j

• ,l 

, 

i • i { • " 0 ] • :1 8 8 D < 0 • -

• _ ._.. ... .... , 

'" ,.. --_... ­ .... '.~ ~. I. \29 ~, .... ·... ,", , , .... .... , •
 ,"' .... ·... 14,01&& " .~, .... .... ••.., .... , .... -_.­ .... II, 81D .... 2.l,817

". , .... ...

" ­ W "" .... - --- .... • 1,0'13 ~, .... .... 3U,676

,

, -_,

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, " "" 

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,,,, I, US 2,876 

, , _... 

--- .... 

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...., •• .... - - - - .­ I,08D to ;16 .... .... .... 17,71B 'M' 3, &to ,"00 eo Ia, IUS

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.... .... .... " ·... ·... _._.. -- .... ". .... .... 

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,

• "

" .... .... .... 9, &17 , 2,630 " ._.- .... , 

,

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,

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, , .... .... ..'. a,GlB 

, -- _. ­ H' .. .- .... ... 2, 16\1 .... ._.. .... I,27t .... .... .... &017 , _. - .... _... .... .... .' .. 3,820 1,397 '" 3,~OO .... ''''~7~

.. H Bra .... ..•

, ~,. .... -.-. .. - ....• ,

" 'w " .. - ...­ .... 1,870

, 2369-' , 

- .... , , • 7,M4 

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" , .... .... ·... 9,377 .... 31. M:I '00 -... ..-. .00 n ··r

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. .... ---- .... ...­ .... .. '" _... .... .._- • .. " I, 1~11 6, a28 .... , .... .... ... " 13. 27~ '" 3,675 .... .... .... ........


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.. .. - .-.­ .. - ...-.._­ 1, Ua7 .... .... .... II. e73 "

" ',m , W '" , " '" .... .... ..-. 3,695 .... ... 7, llO .... .... I~, ~3~

- _.. .... .... • 2, 250 ---- .... .._. , W 821 W, .... .... .... 9. 001 '" '.~ " .. - ..- . ,>t6 .._. .... ---- ----_. , ...-.... .. - ...­ ·... ,.", , " ---- ---- _... W • ".... ..•.... , .... .... 3, III 2, 013 .... 10.1'6 " "
 

, 

&28i 

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21,000 

<OM "" 2-I.72i 

9,~

20, 1113 

" 71~ 7,431 

,. '" 

14, '.'"GGO 

"''U"'" 2,728 

1~, 7M IO,o·a 

10, 1&1 

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u 

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m 

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1,190 " ..

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" '" 2, 3<17 

16 MI 

21 1,31P 13 3U5 lQ ,118 

3(/ , 031 '" 

1,:l8D !7 1.018 · 121 ,~

30 " '" 7GO II U7 17 1,107 

• ,ro 

2, hi _ _ _ 2 a,~1I7 _. __ •• __.__ t 

e, 212 ••• _ ••• _ •••• 8 

197 •••• •••• •••• 1 2,003 _. • 1 1 

I, 160 •••• •••• •••• :H s."J!I _. _ _. 

:lZl'l ._••.•••._.. 1, (\,lI/ __ •• __ • _ •• _ 2 

I . ...,~ _.. 

III _! _._ ••••••••• 

413 ••••••••• _.. 6 2,~72 __ •••••• I 

2, RIll •••••••• •••• I 1113 __ .. I .... , TlG •••• __ •••••••••• ,3,270 1 •• __ ••.. 

._...... .... .... e 'a,~l~ _. __ .,_ 1 22 ••..••.• I 2 2118 •••••••••••••••• 

. ,; -.:- I:, 1 , ,j, i' " 

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'" '"" 1,137 

2,31r.l 

2,974 

2, ~49

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a, 121 3,610 

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2,143 

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12.1146 "" 

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Tenth OhIo••••.••.••...•.•••••..... Ele~ellth 01110.•.••••... _..• 

~~~~~~.~~~:::::::: 8 •• •••~. OTel:OIl•••••••••••• _._._ I ' ... 

Fir!itP.n",ylVl\nla••••• P 10 8 

Tw.lllil P.nn:lylnIllJa._ I •••• Two.nty·l.blrd POllllSyl· nlnia_ .. ......•_•• 2 

Rhode 1~llllld_ _._. __ • t . South CarolinA•..•••••••••••••••••• Sooth Dakota ..•.•••••••••.•••••••• Tellll~.••••....••.•••••••••••••.• FlratTen..o._ ....••_._ •.••••..•••••. St!o<Ind TUM.•••••••••••••••••••••• Ulfth ••••••• ••• _•••••• _••••••••• 

Vnmoll(..•.••••••••••••••..•••••.•• Vlrglnia •• _••••••••••••• 2 

W",blllgton (S1.fIte)..... 6 .••••••• West Vil'l:1nlo __ .•••••••• •••• •••• 1 Wi<ooasln.•.••••••••••• 10 3 2 WyOmillg . 

T~t<\L ••••••••••• 2S3 21~ lOll 6,lM 222,468 6 761 t5,aoo 1181,770 ~5 ,4 100 1,275 lM,416 

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---- -----

REPORT OF COMMISSIOKER OF INTEfu'l".....L REVENUE REPORT OF COMlIIISSIO~ER 010' I~TERNAL REVENUE 135 ,134 

T~LJ:< 43.-Prt>duclioll, i,,.portatiol'l, and wilMralDa18 0/ plavinv carda, bv rncnJ.ha, . ,TABLll 40.-Production and wilhdrall>aU 0/ renot>ated butter, year ~ed JUne so vcar mdcd June 30, 1935 . 19S6, bU ctlUeetiQ1\ didricta '

0" Mud Wllhdmwn I0 • ..., D"trl.t I'roduClOd July I, 1034 t.Il1-pa.i<l Iune 3O.1~n Month J'.o<luood 

_____) . Alabama.••--------••----------.---••----•.•.--••-1 PO\l~'lt I ~O2,~;ll f.'~:l.I Po,k. "; ~'::l~i::::::::-::::::::::::::::::::::::::::::~: -----irii~2- , " ~M:~ ~~~ On band 1ul1 1, 1113~: •. __ .. 12,323,:r1t VIr8lnW • __ • ••• • ••• ·I····..--.--- ' ~1.. 1M2 -~-l- lll!I

TotllL. •••••.. __ ." •. .• 1lI, 200 I, SU, ilOl ' 1,851, 245 July ...•••.. •.•• • "" .,119,780 

~~~~i;.r 3,161,lQO -.--.... ---...--. 3. 187, 100 Octo"","··_···_ 4,600. HO TAOJ.,E 41.-Summary 0/ produdion and t(lZ-pBid withdrawals 0/ reftoualed blollle7, No~c"'hu. ._ ._ .• ... - ycaTi mdcd June SO, 19£6101936 

Pn<• .., 

1'lI"iodI

y= 

IlI'lll••• _• • • :_ 1m . ._ . . ,.... "" 

,,272, 032 Im _ ;l, 16O,-iM 1112:1_ •••• ._ ••• •• • :l, MIl, 895 11l3ll •••••• ._ . 1,749, n3 

1931_•••.••• •• 1, (99, [)(I

Wllbllrewu 

w·", 

1, """".
 <65, 000 

<,305,7!>3 

3, 1~,357

3, lI3S, m 1, 760, 67~

1,007, toll 

y= Prod"ced 

.. Poulldl 11l3':l•• _• • , I I. 1~ 2911 

lllolJ · -_ ••-._-- _I' 1,002, 131 193(____ I, 219, 1M 

1935 .____________ I,SU,MI 

Total._;•• __ . . 21,394,001 

Witbdrn'
 

Impo.tedl Wlthdl'llwn Wltbd",wn rroo or till
 Lm'~

_. 

tax.pm"l. for e'port lor usa of dealro~1l<l I . l.lult'l<! 

I --1--'-1 'w•• 

Pooh 

,~"
 

,"0 "
 "
 

P~oh Po." Peolu "''' 

3,20D,2tH 

1,~4,W IH,&35 

65,219 .,M.... ­ (, 45ll, 113~ HO,007 --._......_-,. 4.'l:>.5, Me 233,116 .. ~77, 77e 2(12, 110 "'" ·---·'420 

4,196, 77"1 ,,~ ..""

"""" '" ::~ 1···-----&04· I,~

14(, Tal a. 312 .... ---_ ..­ 239 S83 13(;SSI --··'ii,·S2S' '.~

32O,IIIIl l,nS '.""

2,Mll,OC2 " 63,212 1t,165 

2,568,Oe2 52,2'12 ' IS,lIM, 329 

ETC. To\HLll: 4'j!,-Produclil:>l\ and wilhdraloah 0/ mued jlour, yeor endfd June 30, 1935, - bv eollectiQfl JiB/riels TAllLE 44.--Blhyl alcohol: Production and wilhdrawola, bV montl,!, fical Vtar 1935 

PRODUCF.D .. IP"",1 pHD]).';) . 

-I WJlbdl1l....ow .I~ ... 

Bl.OClroll Munlb I J'.o<!uclJoQ T...·ff'l6 bllDd J,ily I, 1034. __ . __ • •. • t' 61~ 6,22( 2,45:>\ 307,506 I I 

To" 

District narrel~ _s.'.. poundl

4,oUO,32S ',.; December__ 4.~I,!l2G

,~

WlLM",,,,,, 

l&I-pa\<1 

I 1,!l:i1,2{~

•• .... 'U1"!,,!'lel 13,QIO,~74 pallb loot '" dolStroyed prj.., 10 July I, I~J{.

Af.COHOL, DISTILLEJ! SP.IRITS, BEER, 

Fin;tClllllorola. __ • .. ,, •__ ••• _.•_. __ ._. __ ...• l,,15 49.933 :'.4,100 2,~,ISS
 SI>:.l.hCllillomlll.:__ ..•_. ._.•__ ._.__ . _ •• tl.S 2,{i.\04 1,000 150.WlI
 Iowa. . .•.. •• _. ._ .• . •..•.••._ 9,615 __ ..•. _.. _ 4ro,6JI 

_KllollSU•••• ._••• • • ._ •• __ •__ • o • 7 12 m .... 12,362 

~~~~~)-(;rk:::::::::::=:::::::::::::::::::::::::::: :::::::::::: _..~~:~:._. ---';"496 3tan1i' T"'aDt:r~btb "IIW YOlk., .•. . _. __ . _•.. __ • . 17, lI.'IO • ._ ••• __ •• _ I, n9, 000 0tij,0D•• _. ._._•. _. ._. __ •... _. __ .. ' _. (1,135 103,646 $.928 ~,~,m u .. ..•...__ .•_, ..__ ..... ._._. ._ _._.. _.. _ roa,Jo 1, ll6O~bl ..-. -- 112, 715 W Il3hlngton•••. • _. ._. _. _.. • •. 60!1 HI, 'l-I4 2.5, 366 'l, 191 'l, 797, 3~ Wlsoonsln••• __ ••_•.•.• • •. _._. ._._••. _....... 2,(74 . __ .___ _. __ . 24Z,452 

Total. ••.. •__ . __ _.. ~161 b2,8I6,io \!IJI,llII6~h (l6,mn 1l6.3SS's:!0,", 

Qnm<l totaL_m."•. _u._.u_mu "I~=8.,US,fo 207,922"11~16,6(ll1.~

W[THDRAWN TAX·P,\ID 

. Fln;t~..Ulorolll _._ •. •. •. _.• __ •.• 1 1,661 &l,2ll9 :J",l~ 2,:!0'~ SlJ.tb ....Uotlllll__ • • ._ •• __ ._ ._ .. ••• 31S 2,40{ 1.:;;;1 'l-I.' = 

~.tr,~.t~u~:;,~::·:m:::·:::: :::::.:.:::;;:~. ::::::.m.,,;: ,l~"
 

'fu'. Tu·paJd

10'0. oilier 

PD'lIOJ<>i 

13,10l,118 ... ' ..... "'" 1,"""'0"'" 1I,3PI,6621 2SB,llt7 13.S~lH6 13,13"'001 1,121,I1S. II,llM,lIS2" ll6O,O:11 115,i\3~,1loJ6 17,811,292 1,014,811 16,462,21\6 200,216 

21,a3I,liIl7 34,377,491 1,266.38(1 a2,1\I2,m1 318.682 1~MO,741 lQ,119,~ 1,~r2,M6 17,31~q _~

I~OM,~2 1~20'.~ ~_~I J4,SOI,I~ 216,~ 12, 200, 020 ll, 486, 180 I, i6:.l. 0}(2 9, 700, 156 243. 0!llI ?,767,IIQ S.61O,431. 1,o17,l3~ I 1,(:zo,ro:J "OI,~2

1~843,~O 14,~i!~ 1,M7,~ 1&74.,m ~,&17

11,~.7~ 1~93r,'M 1,61&~ 9,m,7M 21&4ro 

15,7111.432 11,74~,000 '1,5~5,m 9.021,030 m,24$ 'I It,61J,2IIlI II,W,3~6 l.lI-l2,ZM ',308,423 1Sf1,731 

TotaL ---..__ ••• _._. lOO,lIl6.ll2O J.'i.l,oo.;,1~9 l6,llllO.972 _163,000,766 ~3,OD.'i,OOI

, lne!U<!ill& n,8-47 p,,,,,, K~lJun3 lr~~d \(I dlln~lutJog plant by au Olico!J.ot ptan\ uot f\lI.vlo; o"bo,,40d "".vwo...".,. 

OrqOD•••• •• • • ._. _ •• _. •• (l,i>,)ol 103.021 2-!,l>S1 1l,2:>V,4 

Utah __ .•..... •.•_.•_••.•.•. .. _. .__ ~:!1io ... ---'-. lI-l.O'J 

Washllll."OD._ •• __ ._. ._. __ ._ •••• :::: 497 18.010 '2S,1i63 1,IlE.5 'l,n4. 2ll "'15OO0s1D_. __ •. _.. _. • ._ ..•. __ ._. ••• __ ••• 2,474 ..• •.. _,, ._ 2-12,4 ­

Tot.al. ..._•.. •• _...• ---Il()I 62.(18Ho :ll:I\,~ ------;< G3,S&O 16,21;1'::b Lo3t D' de5U-oy<><l ••• ._. • _. __ •. _•._..• .. _. '10 1,,1, ..------.. 6l.<>Ck 00 1180<1 June 30, lOOS_ •• 12 I,OOlI'f. 6,900 5,"lIJ7 -I(l3, 04P . ------- O,.;"Dl1l<>t..L_...... •• _._. •• ~IG 83.428'1. :207,92:!'1o 00,147 1~,606,~J1

,".' ': .. . ,. " .. """ 
•

• 

, 

: : , - ~::

i, ,,' .';:,' i '."'M!1'::, c::l

: \ ~£;ii \,: : " "": ' , i: ~: i; ~~fij : : 

.... ~:

~I· , , 

> 

I 

,..!,,~~

~n,;,~~ .6 

------

1 

6 

10 

140 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5f.-Sp~eiallll denatured o.lcahal: Opera/jails oj bonded dealer8, by Statu, 

ftarot ytar 19!Jij 

Specially denatlll<!d a.Ioohol (win. gallons) 

D....lers op".... Ungl Slal~

On hftnd Reaoi.-..d Rernonod 

Call1~rDla. .. _ .•••...••.......••..
 ConnoM;""'•.. __ .•.. __ ...•..•.. __ .. __ ..•.. __ .. __ . __ . , 

, ~~?§~~~:.:~:~::~~~~~:~~:~:::~~~::::::::::::~:::j ", Marybmd _• •• . .. __ .. __ .. __ . .•_.. ._ 

MllSS:l~.hI>$oOI"'. _.. _._. _•••••••••••••••••••••••• • • Mi"hi~IUl ..... ... . . .. __ . ... .. •

M Innl'SOl" •__ •_. _	 _•••_•.. _•.•••••••.•.•.. •

Mksouri. __ ..•••..••__ .• ._•.. __ .. __ . . __ .. .. ,• 

New Jersey •• _. __ ••. .. __ . .. __ .. __ ••..• .• 

No'" York•.•..•••.••••.•••..••..• __ .••.•••.•.. ... • Ohlo ••••..••••••••.•••..••..•••.••..••..•.••••.. " 

VenDII)·lvanfa.•••.. __ ._ .•••••••.•••••••..•••••••• __ .• ,• 

,

, f~is:=:::::::::::::::::::::::::::::::::::::::::::1 , TotaL.•••_ " TABLE 55.-Speeially denatured alcohol: OperatiOTIS 

Stalea, fiscal year 1035 

Al"bs"'''-.--•••.•••-.-................
 A ••'.lm................................
 

Arlultla ._._._ ..•_...............
 Ar~	 _.. Callfornia_.•_.........................
 Colorodo..............................
 

ConnacU""L.........................
 Dela....aro • ._._ .•_...............
 ~lis~rletofCO\Umbi8..................
 

!~f~~~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~
 lllinola•.••._..........................
 Indlann ._._..................... 

10""".••_ __ " Kansas .:••••••••••. __ •. __ •.. __ • __ • Ken~ucty•. ••••••••• __ .,.....".... 

Loulsiana._•••••••••••• . __ .. 'Malne••_._. ._••••... __ .. __ .. __ •.• Maryland.••.••••. __ •••. __ •• __ ....•.., MassacbUlletta_ 1 ••••••••. __ •• . __ •.• MfcltigllU•••.•••• •••...•...••,.... Minnesot.A __ •.. MlsslWppl. •••••••.•. "...........
 Missouri.•••.••••• __ •• ...•. __ •....•.. ],[onl.8l1l1. .•••••••••.• __ .. __ ,.__ ••. 

Kebrnslm•••.••••••••_ __ ••• KewHnrnpslllre ,. KewJersey_ •••••••.•••_	 __ Ne York. ••••• ,.__ -NllllhCarollns __ .. •. North Dakota,.•• __ 01110................... ..••.........
 Ol<1abomll .••••••• __ •••••..•..••..•••. Orogon•.•••••.•••• __ •••::.............
 Penn.~.lva.nla •••••. _•••.. __ •.••..••••• Puerto Hl"" __ ."_•••••••. __ •.•••..•••• Hhooelslaod••••••.••••..••.••••••••• 

J In ""mil Indus.rl... ",hero Uta 'lanatured "loobOl d"'" not be",a,," n pari or tbe p'odue~. It Is 'OWV",o:td and 

relUed possibly a nu",ne, or tlmOll. 

oj bl)tlded mrwujaclllrrr8, by 

, StIIlo 

Mnnuf"

tumro 

olJl)J"a~l I 

.· 

ng Recove,-ed IUse,lln pUn· I 0

Illt., usn J ur.....turing Rocclved 

SpoclaJJy deIl&Lurod alochol (,.,in. g;.l1

0 hand 

0M) 

June JlJ 

:Ill n,101 ••••• _••• _ 74,100 4,8.'13 1 6 .••••••••••••• 2 I 20 20 18 40.01£1 __ 4O.61~ 7,W 

300 1.\IU4.210 2.400.300 ',J~I,288 H3,SS8 31 28, 7:l'l _••• _ 28.018 I.m 

107 ;G1.476 ...•..••.•.... 810, 742 (9.m 10 i7,~611 ._. 3d, 195 3,9'2t 

:lO (21.\l8(l ..••..•••.. US,.'>4( 3,«05 i ~~ ..:::::..::;~_ 3~~ I'~
 (.Oll.VIO 1lOO,123 4,00!l,91O 175,1123 IUB I. 1J)\j. 816 1;3S2,6211 2,U3,11il 115,1s.5 

'V 1113, lOll ....• l<a~ 10,1J"l III 20, ,,6 :13 20, iJ3 1,853 W 3<1l,3li3 ._ •••••••. _ ~gU 30,6:?7 60 1ll4,$31 ._... 11l6,4:l9 1,1l&l 

13 I,MIl ••••••• _._ 1.6U3 421 

\l6 8, 81~, 12:) 310. 71! 6, 9oli, 443 63, 1"1 

3QJ 2,611L,ll43 2,4N,613 5.:r.l3,2.&e 176,oWi Jii J.~,OIO 1.311,lI7J 3,23i.2li.~ 164,011 T7 Ug,1I'21 •....•••.. _ :!5O.I~ lo,31~ 17 1,ll4S ....• 1,007 25:? 

IN I, nl, 1!>Il '!, tIt>, 7l.'i 3. !llH, roo 137.310 2 l~ .•......••. _ 11 

:llI Il.:IlI7 30,331 U,53lI 1.363 It 1l.2SIl ..• (,.26li "II 2-'Il 1l.~Ml g.(ll:I,6.'IO 'JO,4O>,,1)I 7!i6- Ul 

610 6,678,&10 l.llll.~73 8.llllO.1i01 30>6,3T7 

3:. 1.132.C37 •••••••••••• _ 1,loj9.77~ 83. WJ 

5 IlO • __ ._ .•.•_ 89 2lB 923,0'.16 1M. 7.... 1,01(,.411 P, U U.f14\ _ •••..•••. n,987 1.617 

1~ 61,3.56 :::_ ••••••••• b... JBil I~.~ 33tJ Il.t:M,S83 J.42O,1Il:l3 7,~,4n 12~.

:tl 7lJl,~i'I ••••.••_._ 6W,523 1.26B ,,~8 ~'.:l& 1.6W 114,1S{l V.oo:I 

REPOR'l' OF COMM18510!'t'ER' OF' I:STERNAL 'REVENUE 141 

TAJlLI; 55.-Specia111l	 derWlured aleokol: Opl!l'otiafl' oj bonded 71W1IUjoclu.rerB, bV 

Slales, fiacal year 1935-Coutiuued 

-	 I I 

a.:o,-eN<.l IU..d In mlID'1 On hand 

811'" lUI' uraeturin( JUtlo:tO 

I SD<d8lly <!.enBlU",d ...lrobDi ("'ine g;.lloWl) 

MauufAc. , , , _ 

t"",ra I I I 

operatlngl R..",i,od 

Sl.8te 

~l~ g':k"~~::.::::::::::::::::::::: 

Ten"-· .•.•••••••••••••• _. Te.:tM............_ ••.••• __ •••.••••.••• Ul.8b•••••••..•••..••••••••••• _.:__ "erroo"t............. __ ............_.. ~~!~~~mt"ii:::::::::::::::::::::::::: 

W..tV rglnlil..•..••.••••.•••..••••.•. W\sCtlnslll........................._•• Wyoming..••.•••••••••••.••••. , •••••• 

Total .••.•••.•••.•••••••••••••.. 

TAllLB 50.-Distilll'd spirits: 

and by Stoles, jiBcalllear 1995 .. 

, R'clWllve or dupllmtioWl "'bich r...u.h,elJ fmm p180t,i Noon.'og marn thau one kind or Ipl:rlts. • l'roduCll<! okolehao_ • InclUdllll 3 dbulluy wllf'tllo\J$CS M .. bieb ~ho diMillerim ha,," hailn dlo011ltlIJed. 

Distilleri... Dondfld whrehous.es

8tato 

WhlSkyl R"ID aill BrandYI ToLai! IDisliH"r~'1 o.narall Spaclnll Towl 

-~--------I-------,---,---,---,----,---,---,--- , , M~BnSll.:................	 1 . ,
 California................ , a " " 08
 

COI""'do................. , •, , I _ __ .. __ _., '",
 ........
 ", Conn<'<:llcut•••••••••••••••••••••, ••••••••••_._... . •• _._.- -­ Dolowo,g•.•••••••••••..••	 • .___ I ~, I ', , _._.._. , lIB,.,alL.•.•, ..•••••••.••..•••.••..•••.••.•..•••••.••••.. " 

,•

1­ -"'-'.­

illinois................... ._. 3
 --...... 

,

•, Indiana .,......... ..•••.. _ 2 ••••••••,
 ........ ",
 H,•

Kentucky .,....... 2\1 I' ._... I
 • .....--. l""'lolona	 . I I , ........
 ,

"

, :Maryland................ IQ ••••••••••••••••
 .-...... .M85SIIChusntts..• __ ...,.. 3 t a " , , •, , " ,........
 "•, -'.-."­

,

•

, ,

• ~l~~~~::::::::::::::: ...... ~. :::::::: :::::::: .. ._._. --...... MiSSOuri................. 	 l
 , , ...._... 

~:: V~~::::::::::::., .,. :::::::: ·····T , , , "

, "

, "•, "-'--.'

g~~,;ii:::::~:::-:::::::-:::_ a. :::::~:: .....~. ~_, • , ..

•r '.-. . , --..._.. P.tlnlIr,l\'snl............... 13 I 3 2
 ........
 • ....__ .. , ~~'i:iiOii:::::::.::::::: i j ~_ •, ..

•, , ........ ",
 ---

'" ------­ Tottll••••.,......., 7\l	 --,----,-~ I~
 • H~ , ,~ " 

n "• " 1,~6n

'"'" 

.....­ ........ -_ ...... _. __ .. .~

7.$'2Il 

'" 1,!iIi8.7'21l 

741,2\lI 51. 1'1 .. H

., •

W 

2. 2.~1 2.m 

272.137 

II. S6."l 

.........-­ ... 4:1"n 

" 

2,!-I3 

2,179 

~"". 11.1]14 

~,

3lJ. 41'1 I. 3(;1 

H 5,817.042 17.tW'I,267 l1, 5:!a. nl ,,~

, ~.~ ]70, 2.>7 

_._-"._­ 3&1,)[1), 

lll, Q;g

, ---­ ,r.o /ill, 283, 704 40.410,948 W.(102. $31 ~. 700. 6Il2 

Distilleries and bonded 1CarehQulln operllled, bllki1ld... 

~~~

7\1, 780 

'l6, 1~9

MI.0S6 

21.3.360 

71>, oli>ll •	 ~77.:.4J

W7.~'

""~, "'~ 720.031 

6,;4. ~12

261. 167 

10~.	 T.l 11\, 632 

7. ~OO

oj, 042. \1,;9 

~s, ';-4 1ll5. 30il 

32. Zi~

...= 

I, s;;,; 

21:1, 008 

,(,. 06:1 

~~2tiII

13.\ ,,~

IW.3oU 

:ljl.01J 

,.'J(tM6 

Wl,9;,2 

~I.I~ :r.2, Ii.>. T3I ];0 I l~, 12G 11,500 10. &.;.l 

b, 4\10 l,lib:I 

M' 

_ 4, 139, ~~) I 391, ~4~

June 30 

- 1,6lL 

1, 1.111 

"

'""

..
 ~I.W;

I. 2~2

12,650

..... .....
 

lll.<>i>l 

2~t~

~,~I~

3.1. ?!l 
"l"l: ><[Qlig.or"g;;·i! o -, o :;lo ",.,. _ 0, 

rt-.:! F~,Q";.ol: : : E!.: .'

r; ;; \ i f': \ : . ' " : : : ; , . , 

• , 

~I , 

; 

, , 

,, 

I~ , 

• • 

< .~ ~$".~:,~."" _g;J~."'K~ • 

"

~Q£:j~~81~§iM§~ " , 

I 

" f " • § t 0' i t: -.. ' 

i 0, S;~M:

, , 

j I I 

·1 "' . , :i:ii . '. , , , 0'

., : , §[ "'-: 

I ~I"I 1": . , 

~:"';;li ·I~( .'

~:, <-., ",:'2 ~: ~~•

II " 

·

- ~," ..,"'" .. ... .~ - 11'$"."'1"."'$"1"""""$-''''.'' £ '. " ~~i;'!~~~g~~§~!:l
__ ___ _ __ _ _ _ 

-----------------------

__

144 REPORT OF COMMISSIONER OF INTERNAL REVENUE	 REPOR'I' OF COMMISSIONER OF INTERNAL REVENUE 145 

TABLE 62.-Di31'iUed,"spirit8: StOck~ rematn'in" in bornUii warihou8e~. by 'kind~ and T AlILJIl '04.-rh:~/illei 8pirils; LQ88e8 .:n !w"dedwareho"s/l8 from lllakaqe and 

by Stat.es, JU1UJ 30. 1936 fWllporatian. by l:inds of 8pirit! a"d by Btalu, Mid other I08~e~ 011 kind8 oj 8pirits, 

fi8ca1llear Hi35 [Tugwl'.""J [Tn gll]lons] 

Othllr S(ale .WbLal<~ r: R"m (lID - BranllY Tot...! 

-----,~I--- S,ale ---1--1 

..Artau....._•. _ ---------1 

Whlsl<y R"m 

1-­

0'0 B,~ndY

,---,­

Olh.r .. , ,

Wlrlla TOlal !

~.In -,--,-­ Ce.1itornia __ 9.112 1""'_ 2. 73? 69J 71>6 4. Vlli. 074 Losses rrom leek"lle and evaponnion:l , Colo,a,lo.•.· 52, 252	 Admn""". •.••• .••• .•• ,._. •• __ 1 - 21 ••••.... -- 21 COIlIl£ol!cut.•.•. _--- _. -_.. . '1.	 34.423 34,423' Callfornia-._ •.•.•• _. __ •••..• 64,288 1,233 381 :10.731 1l6,633 .Dalu",.,, ..•.. _ _•. ' _.	 ~'s~~I~;~:~~1 'n.3:lli

. 

~.3:l\1 UawaiL. __ .. . .. ._ -minais__ ....•• __ ._ ... I 'l5. 643 25.6-13	 g~~~:ticlii:::.:::::::::.:::::-·::: __ ....:::99 .... _~~. ~~_ - --7~i· :::....... 2.~1 28,OlI8,41O ~8,073 124,017 13Q.51O 26, 399, ~70	 De18<mre __ ._ _•• _. ••••••• ••••• _ _....... 32~ 3~6
 .Indlana __ . _ 19,4\18,008 "-HI ,';,103 4~. ~211 ::::::::i IQ.OOI.~OI	 Hawllil.• ••••.. •••••. •• ••.•••.• •• __ ••• 144 Ut Kentucky_..• _ W, 953, 083 131,019 56.545 23,269 43.31l:; Lou~~i6na _ &1,059 17.1401 ~1.312 Maryl.u<l .. c•.••_,_ ' 1 14,928, lOUJ I 28, 66S ~8. 784 'tI. 15\l M..,....hu'lett. ..••• _._ •• 606, 1,';3 I 55(,156 26, t70 6.Q76 

Mldllgan "' . • ••• __ .1, 486. W6 Mmne..wrn._. c••• ,_ 42. 130 Missouri. __.'" • 136, Il88 NewJersey •••. 8j~. 283 

NewYo," •.•. _. .•. ' 343,160 Ohlo••. ••.••_ 6,346,83J 

.Oregon __ •.. ._. 

~en""rlvanl".. , .. _: ..••_ 30,008.516 

Ilyh"o.•_ _ •.. 95,274 

~7ii-'--"-"" r,9~

." 

m 3, '"~316 5, 314 

4'1.095 6Ig.5:l3 61,672 

2,441 7'Il.'. 27~ 12.361 

M.307 _ '00 Ne,,·York •.. .___ 1~,097 HI: 3,~65 18.471.1 __ •••. __ •• ~1.~:l3

1.517.204' 22\1.200 'l79. HG lil:~~'1 32.H2,~ Ohio ... ._..... . __ .•.••• ISO, 468 IW 246 43 18l1,956 5, r.l!6 •.• l(Jl).~ro	 PennsIjvauiJl._. ._ .•_._. :;.)t,2n 5,';1 1,>l61 lO.075 •.•" ;I.,",.i~\I

51. 217. 279 lllino!.'L•.•_. ••• __ ". ._..... 41t<.~3.) 1,652 1.(;IJ~ 5.303 •••• UI;,81l:1 1~2, 511 Indiana_____ _ ...... 275,32\1 4a 2 282 .=.._ Ti6.027 15. Ol? 014 Ketl~l!ok~·••• .•..•_•• __•••.••.•• Q.l5,166 915 1.027 30lI ~2 947,l76 J. 1~2, \ll6'	 Mm''''na_ •••. .. _.... 2~1 ~GI .• . __. •••..•_... 7U 486, 946	 MJl'}·lan<l ..• __ ._._••.. ••...••. 2ol5,463 6,3f.7 4.002 1,6~ ••. " 'fl/.~12

56, 587 

145, 854	 ~j'g~~~~~~et~:.:::-:::::_ ...:::::: 13.~~ _.. ~~'.~~~. ~_ ••..••~71:::::_.... 2!l,5;~ I. 542. ~73	 Minn.,,"ta _ .••• 5.~lf 13 I,OO? .. _._ 6.j3~

1. 1~7. 001 Mi.,,,,urL .. _. •... ,';.800 •••.•••... 24 353 __ .. _.... (,,267 6.400..1'10 NeO/Jersey.. ----•••. - ""1 ~,6~ 5 ~p 16,52~ 00,362 

W ... hin~ton.•• _. ....•. _ _~f.331~~1 38~ Virginia_ .. ...... • ... IOf, ., __ ",_ JI;6 •••••• _._ 28~ - __~~_-I_~~~, WashiDl:wlI_. .••-.-"-.1 631 ------..•• '_=.:.:.:.::..:.. __-.:.:.:.:~ TotaL •..• ..•.• _!'lS2,S07.2M, 2,332,050 1I12!1,765 _ 4.825. WI , 162.310 1100.7;1;.:m j , TOla.!. .. ••... _.. ' 1~574G~ .IG~ 1'442 ~5,910 ~~ '7~~9 1.",,,,,,, r<om Mher COli"" '. .._ • 3U. 178 J 3,1m l, J.4~ 4~7 1~,.\.39 1 In addalon,"17 ~oIl"n, of whj,l<y in export S~>fllte wMeho,-,-"es. 

T",all""se, ... •••• 2.601,837, 2(l,OW 17,~] 97,05~ I 700 1.?1~,8.ll!

~TABLE 03.-Dis/Wed .~pirits: Bloch Tom.aini'I() if, bonded w(Jr~hOllS08, by kinds, and 

It!! year! a"d aea301iS <J/ praducliol') /11,116 30, 198.5 , Diflefc~ce be'ween eni.e;- and witbllra ..-aJ _g~ug. oil bll spiri" '" ith<lrawn r",m bonded ...",eho,-,-"85, n"l JIl"lndLD~ ex",,"s 1o,,,,, ,al-p<,il1. 

, Lo"".. {rorn llre, thell.l,,,,u,,lt}-. elc. 

TABLE 65.-Distilled spiril~: Grain,$ lmd mo!aS8e1l -1~3r4 ." prodl~cljofl,1 by Slates" 

fi3cal yeor I.Q35 

1911, .' 

Othe,

"pir;" Year "oao<", Whisky _I; Rum Oin B'lln<ly -

(Till ~eUon"J

~~llng... 1.!21 -----. ,-. ··-··-=1----·- ····-···--1 "' Grains' l~ I~

r,Jl~l~~::::::- k~~ ----.:::: :::~::: ~:. ~;~. ::::::::::1 tf~:, 19J3_ ~,;ng •• _ 17.2:37 M . • :/ I.~ :::-- 18.MO,	 SlBl' '-------'--1--I Mo',,",' el. .•.•_ 4.794 S33 ••: •••• c: : _, 101 .•..~.. 6.W9 Olr.et TOlal
 1914
 Cnrn mie 1'010<11 ~,r",g __••• _ Zl,~71 12 no" 201.:1114­ ~ra,"" ' II'1 sal!--•.•-----.I 20m 977 __ •• _ I,O'!6 •••••• ••• ~.:>.>~,1 1915 pnng 17.74J Zl2281 72 J~.326i
 

lo'~ll ••••__ 4.4(08 1,248 _..... 300 81 6.183,
 Bv.h,t. , 1hr.~tl. Gollen. R".h<I. I RuM, 1 1916 •••• ••• !,pring_ ••• __ • 17'l.'!OO 000 "_:.. 62 _••• _.. 172,~71: Cali/orni".- .•_ --- .•••. ':1 ll~ ~(J'l 10.4<,1 18.941) R~~':" ~~I 153, S~~

F'dl .•. .•• 11~,575 ;,1\17 -lS 1.G70 451 123.391	 COlorado_. __ .. _..• __ ... _ 7 I~I ;::J I. B2Il ~. (l;,i6 1917_ Spriog _ Ii,' Fall•• •.• ••• _ 1'>38.41Y 

311. 2'05 19.552 3, 269 77.~164. 7"1 1,877 llSO 56.392 17. &12 33S. 

794,05'1	 023	 llllll~;"..

H....aiL.._ •. -. •• 

_ .• _ 

5.6j,~; 1.1Wi. 

.ti 

{I)) " ~,9Ij.300 '.~ I' 2:2:15:958'1 "" 1919_ ~al! ••. _ 135 •..•_ •• •.. 200 4~ a. 843. 192 749, 92.\ 5Jfi. 1,~7 ~. ~IO. Ol~
 

19~_
 fl.:fmg- _... • 3 _.•.. _ _._._ 1,130 gs 1,23	 t~f~;.k~':::::::: __ ..... I	 5, l>l.1, ~~ l. &'./0, 379 I, 189.97~ 40,416 ~"I B. 711:1. 971 i:ODi:-i'is l.<>ui,iano_. __ •. _ ••• ••. , !1M, 571 .1921. __ ••• " .•..'1 '~I~\Iii~:.:::·· 4~:~; _.:::: :::: -:::::_ ,,_ 4~:~i"	 Maeylend. __ .•_ 163, 75ii-I-T8i2;n.,-,··- (%,-iiw" ---ij'-7(.i'I··Z:(i.\:iM· 10'&1\.. •• _ _ 111,1l33 ••••• 51, oem :;JII,6.19	 ~Ias"'obu"'tt<l_ 130.S03 71,699 45,012 _••• •••• :l47.514 1,067.200 Spring_ •.• • 2,~ _•• _ _ ..• --. 38.21i4 •• _..... 41,242,;	 ~I j,iLigan_. __ -. 2\I.D\ 85,4W .~ •••• _. IM.rn !o'all-.. •. _ ••• / _... ITZ853 122,SSl, 'm~ 2,~1 958 322 •••. 4.221
 19z:J•• __ ••. _
 ~pr!n~- •.•• _•••••' .•• ---: : ••• _:1 71>.0 .•.. 7I'~ 1	 ~l~~?'1J~i,I.'_-.. _:::::::::::::::I 167,115 1.~ 2\1.5\13 •••• lOO.24f '.. p'mg ._1___ -.- - 1.7"0....... •
 ;~?L 52:1 873 311 1~1 202 2J5 ~..... I el7 28~ •.•• __ -' .. __ ----.. ­ ?~~~Sl-'I\;'-';;'-:::":::- -.:::' I 1.r,17,777 3,~',()319 910.7&0 ••••• ~,7',l.B~~ 4,361.123 1~30 I~J;.iln.g. Vlrgillia_._ ••• ::::::: .. ' .~.~. :'.::::- .•••.. ::::' i..:m ~~l!" 17,6&1 3,G02 3.~\. •••••• ~4 4kll' •••••• _.
 ---.. '- ••• p"og _ "' __ 1 "JO.lIO, 3,826 -----•. -- .. -•••. - 412,
 '>"a,hloKlon••
 

l'an ••• • OS.~~ Gti5 .... 30,654 \/Il.'l.S>
 _'_''_" '_"·_·_"_1 6.~ -~-~~-~- --'-"'-'-'-'ICC~C~~==' 1931._. •••• _ Sprmg _.,,_ 1.41O.7J7 1.281 "._ O,2IIIl •.•••.•••• 1.~21.2.1l	 Tornl. 18, m, 6G6 110, 170, 086 ;l, M'i, 521 ~~, 3--11 I' ;1:" 1()6. 019 1. ll~, &12 Fall .•.. 828. IUti 32,Ol'IO • 8~.43O lM5,595
 

1~32_ •.• .....• Spring••. • 3-1,\300 .. _.. • .• 3:l6,3M
 hll .•• •• 11-10.307 - 15.:»!I ..•• .--- lr.,SfIO ••.. ---1 1.048,MIi : Foe m'!lpr;,I, used In 1:>11,n<l)- l',oducl-lon see labIa &I.
 

IQJJ••• •• __ ._ Sprlny ._ 1.(\,',2,244 _••• " ...'-'- 384.:1\'" __ ••••:::: 2,<l36•.lJ8 , In me"s"rin~ ~rnln a,,, di>Ullcf" ¥ pn"nds_1 lon,hel (Un;too SIal.•, lIo""ed ,,(elmo5, •...,,, :j;JI]'J).
 

Fall. •••.• ~.,'>:l2,247 155.400 3.~1i1 4W.670 •• 1 .\.107.6.1~ , All U",,<lln I.he prn'h,cl-loll 01 rum "'-".h lile eU"l-'~lOn 01 774,r.J I gallon" m I.oul"a"" and ,,~!<l.600gallons
 

1~3L •••• _ Sp"t1g _ _ "'.863.016 :lO9,8ll~ 3.~'JO 1.524.060 GI.~7~ 22. 002, 30! lU P'~e"-Ivania us.,l lor gill.
 

FalL __ _ 39.445.3OS 570,688 .7,100 1.198,548 ;-,1l~ 41. 26& I>l' '-All ",h.at except." bu,hols oroOl.s in Col",odo alld 67U too.h"ls 01 rioe In Ha""H.
 

19;j~••... •.. «prlllg _•..• 80,735,335 3(j,~34 191'8431 7~619 11l,r.31 83,2S7. 00lI
 

TOlnl .•.. " __ .1 ..... ... 1.\2.607,2:15 2,3J2,():<l 62S,7M ---;,8~-~lliiQ.-;;5.3f	 'I II, I Adlu.le<l IQ iucluda U~ lolloo. "<rnnaoo<ly relJar1~d ~n hand 'j)l';nr or 1911 on slM~men' for JUDe 30. Ig,:].{. , ' • -', '.. .' ,-,-ti~, ,..IlaJ -',' , ,'.' - " " .,•.:....-i'.'	 "" -, 
• 

• 

•• 

0;, >-:?;;;  

• , _'" it;:', :< .. ::.!S "	 -~ • FH~.: ~~~: F , • c.,,' , , , .. 

\ \ i !ii j : ' \ 

I ,,0 ii! 

'"i" .1- ...• • ~", ... ..,,,, ... ,- ~1'" ~, l: 

. - ~~""~ ."	 

I 

.... ;..~:\ :<:'" t:P ~~f3~ .~ ,..!":,j·;;P.",_",,,,]i,,, g .. ., ... g''1!~ ~M~s~;~M:'"

'E.:::l ••	 ­

",""!l'F~ "'.... l:r­ " ,,",:=. $.l.¢..... ~h,..~~~~!. 1i~~'" ;0 EiiH~§!f;;i~':~~ .. 

I " .' 

g~<:::~§t:~~l I 

f:""~aE~(iji"; : : I!:,",'ls"s • " ., ,'<-' Ii- "

:' : ., :"; . I 

: ii1 

, 

I 

~.,I!"".!-':-' 

·I-§····;.··! ..~~_8pSJ:}:K - "'!:J~ .... 8:B~~r·'" I-~ ai,<,o~:J1S

"I ·__"W ~~~;;~~g=&~

2!:l~gk~;~~·z: '" "' ... "'.... -., " -· K~J:l~.~.~j!~.?:;; · 

0 S1~5~~~~s¥,;: 0 

I . .
 .ffi _"'J".P.P.o:>:'.::::"'_"'f' '" -'-""""""~-&!"''' :::; :::~:=~)2 ~_81!j

.~I"'JoO:-r:-·::'-.oo_,,~. '1'9,",_=90,
 ."'.~~~ .....00.00_"". 

[:~;~;m~8:S~

0

•
 0•

> 

[ •


 • 

~.:? _.g­

,.•• I
 

0 

" [ 

... >•"•

9" 

• I 

..•

'" 

0 , . 0 

&.~'

" .go".5: n 

0, 0 

~~

••

w ~~.

1..".. 

" 

0 

z 

0 

".

'< 0 

" 

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§: 

"'.. ~~ " ,~

,-, 

" 

•• '" 

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-i 

t z d j 

,go. 

[ ..... • 

E
 
148 REPORT OF .COM.MISSIONER OF INTElli~AL REVENUE REPORT OF CO?L\II6SlOl'o'ER O}' INTERNAL REVENUE 149 

T ... DLlt. 71.-Fermented mall liquors: Productitm, and tax-paid wilhflrawal~, T ... J1Ll': 73.-:'P<rrmenl~d mall.liquor~: lVillldraWll/6, I~'p(lid and 1=-]'efJ, by Slolf.~,·

1Mlilhs, fiscal lIear 19!J5 . 'fiBcal lItar 1936 

IBonel~J

Momb ProductiOQ I

&,.,1. July. . •.. __ . ...•. __ oS, 1l6, iUO 

August. __ . ••••. ....•. •. .. _. __ • _._ l,lH,OH 1l~l'tOtnbM ••• _••• •••••••• _ •••••••••• 3.m.:l3.'I O~tober•••••••••••••••••• ___ _ •••••• ._. 3. lKlII. H3 November••••••• __ •••••••_.. •••••••••• ~. 7U,lllo1 DOOIlmbor •••••• _•••••• •••••••' ••• ~. 51lO, lAI~

J O"U!ll'.\' •••••••• •••••••••• __ •••••••••••• _ •• 2,lIll2, ',l4.H 

F.b"'''')' •••••••••••• ••••••• ••••• 2, ,8:1, 9ilO Murch••••••• __ •••••••••••• •••••••• _••••. 4,~, 43:1 

I, 521, 7~

• "Z' "47

f!£f:~~~;:::::::::~~:::::~:::::::::::::::::::I~;~I 

45.'r1S.llG:i I 42,:z:!S,SJI I 31,1I~.0lill

TABLE 72.-P~TIIenl.ed mallliquor8: Br~Wt"'t8 op~ated, productiOll, urithdrlllOl.d'," 

louu, and .ladu on hand June SO, bll Stalt', ji.Ilcal year 19S5 ''''~

.

•' 

JJoml4'·'·,' 

l, ~eQ

h, ~71

:l3t.(40 

44,3SS 

&,11>1 ..__ ......,.. 31,577 

39,266 

Z.OiV 

l(l.lH~

7.~L

'!P, 'lT1 

2M, om 

33,074 

1(11,203 

bII,512 

For ...• 

"'" 

Tn·l...., lri'hdrnll"ol.'I 

on premloe;o be.......!:... 

\ I I I IT"LaI.-lth· 

drall".w 

'fu-pald a-Ithdrn""l! 

,". In barrels IBy plpolloe Consumed IF •• cues! 

,., ." I lind k~~", .rOJ bultl!?f 

i -Indndii.;; 11,;,.00 bnrrel> In IlliDllll "-"d'2\l,~11 btl";'.l. 10 Mllln....Ul remnved 10 IndLl'"loI alcohol PWll.lO. 167,221 

1r.8, fi7ll 

301,677 

~,331

4oo,Blll 

W, 1111~

M,070 

6,61>· 

11, I>1llI 

372, \1110 

I,Ul,iIO 

01l,4'1 ,v. lOS ~.ro4

SM,133 

71.611 

I. 301

I~"

..100 16.307 

n. (lht 

1711.3lT 

13,~

\111. na 11.110 

Tno·,sid ..-iLbdraw.•J, 

I In banel.o IB ;'1:,"" lIDe "",,' 8Dd tees l.O uliDI bouse . 

.. &,,<1. I!<lrrtU B."ru 1~ '.972,9&0 3, 611l, 274 I, :'lit, 711 4,601,7.'>0 3, 462, 052 I. 13~, 1M 

3,:I51,51l 

3. M7, 3.'iO :I, 

2, 

711, 

1M..~10

&>3 ""

., SOO,MI 

2,000, &>3 ~.m.~71 ~7,131

2.713. m> 2,009,681 674, Il, 2.J30I,QOO I, 718. ~oo 016,733 :l. ~'6.lIOO 1,899,5.\1 {H7,249 3.m,~11 2,4o:1,W, &7J,0211 

;1,(;8,27. 2, ~15, 592 002,1ltI2 • 11:17_'1ll~ 'l.hll,_ J,16.I.~

J.10il,lUl 1.200, !\80 t;3W;i& I 

1 Wlthdrnwo.l5 ,". I Brewer· I PrDlln.,. ,.. oper' 1 ...... .., tleo

TILl'l'l'ld TILl.!r"" 1 

lio".I, lJa'"'' B,,,<I, lJorrtl. Alllllkn........ • •••••• _.
 , 3,8,11 2,651 Lit 10.ri.ono•••••••••• _____ _••••••• , 2.\, liS 1~,22/i OW Cullfornl~. __ ••_.' •••••• .. "" 

:),088,017 12,17~ 00, 3(}l 

Colorn,lo••••••• " _.___ •••••••• ~,17~,2Il

236,854 ,"" " 240,410 t,4~

ConDoCLlcut...... ••••• _______ • •.-.00,406 ,., 387 40, !l-5e llolo..·"'e_...__ ••• _____ •••• _._ Mol, Wil , 6,4l1ll ~, 451 W, I. ~">4

OlstrlCi 01 Columbia.. _______ • ", 102, WlI ',= IlH,~ 3,816 Floridn•• _••• __ •• ______ ••••••• _ ,",," 176.B1/-I 5, ,~

0.or8io•••••••••••••••• _______ •, ~, 6.1>00 II.wall. ••••••_•• ___ •• _•• ;('r~

,~,

U.71H .. 3,4Th Idaho••• _•••••••••••••• ___ ._. •

2.1,7U :M: I)IS ~7B I, {s9

ll11nol.:!........_••• ____ ••••• •

:l, 349. 2lH :l,1l<iIl.316 f.2. 461 122,275 

11IdlD.mI••••••••••••••• ______ •• 1.:.38. !i2Q I, -1-'0, 43tJ Hl,~ 43.674 loa-D.•••••••••• __ • ___ ••••••• U

• " 1001. :m 76. 7'll3 .1,1(12 3,47' 

Xanluek)·_•••••••••••• ____ •••• 6.S5, 6\10 6.'16,001 <~ II. 700 Lolll!lona ••• _••• _. __ ._•••• _ 641,415 :.llI,600 <'" 22,676

"'....ylond............_. ___ ••••
 ,; I 1,2"8,3().l l. 14~, 11S 9.t2\1 ~,'" M .......eblUlllll. __ • __ ••••••• _
 l,l3.I,7lb lI,au 47,800 

Michlg.n••••. _••••••• _____ •• _ 2,I:I63,4ijU H I, al7, 002 2, 634, 722 17. 7111 100,3S3 MiDDlISOtO•••••• ______ ••••• __ l,!l/IO,M9 113, 769 39,Ql~

" " 1,1161. Ol~

MissollrL •••••••••••••• ____ ••• ~,WO, 17ij 2, all, 8lH 117,60') ~,"" Montana•••••••••• _ •••• _ W l~l, U; I J70,llM ,,~ 4, 1t6

N .brOlS~" •• , ••••••••••• ltlll, n~ 11l3,400 4,448 N O,""cllI. _._ ••• _•• _._ ...•••' _.. ­ 19,326 m r-;ow J Iomll3bl,o••• _. •••• ,

,

" 73, O~'ll n~. ~6~ 513 fi,773 '" No... J",s.oy ••• "" .••••: ...•_ 

~O,Mo ""'" 

1, 939, 0113 1~ JIll 137, tllll 

Now yo'k........... ._... 2,100.241 7. WI, 474 5-1,41B m,oro Ohl" ••••••• _•••• _•••• .. 7, !l37, 137 3,l101,IlU 2, ;~3, 1116 21,7OS M,M , H,O:!.\ ,,, 1,440 

Oregon•••• _._. ____ • _•••••• _._._ Okloh"ma••••••••••• _____ ._••• 00,124 " 113,232 105,935 3, \137

,n ".. ,

• ~,OI1, 107 ()2.;I(t; 252, B07 

Uhodo Islam!.." ••• ______ • _••••• PoonsylvanlD.. _."",_, 6.3:OlJ.. 4&l 439.037 376, 299 4, :IIlO JI.067 , 6, 13'J ~.

Tennessee ••• _••••• __ ._ Soutb J)akol.O.•••••••••••••• _ 6. J'J , 113.4~ 103,31a 2, ro.; " 3.M2

'f«~ ..........._____________ .
 41>0,340 376,SIII <", 13, 7GO 

Utab, •••• __ • _._. _____ •• _._. "

, &l. tl2 l;8., 1:i9 tl,!I{,Q l. 4[,() 

~,a14

Vlrglnl" .•.•••••••••••••••••• " • , 40.6711 "" "" 81 •• 6111 "W Z4. :-31:1

~~::tW,~~i;':::: 5Ii, 16Il 49.105 2,4711 :::::::::::::: ,

• 4, M2, 4P:l 32,148 IW,8OO 

W,·IImlng••••.••__ :::::::::::: 41,7Il4 WI"""n.ln.•..••.. 4,8111,82.1 31l.ua ~4J 1,4311 --_..
 

TotaL•••••••••••••••• _
 '7~D '6, ZlO, ooJ tl, :/'.:.1. S31 ~.~1 1,,'>il7,2M

, \neln,llllg ",""lint. "on""mod 00 bro...... y proml..... • Num!>", ol.....led durIng ""}' j)8C1. of Ih. yeor. 

"".. ' _.:....~.<, ' ,_",~.", •. ";':;1,,; 
••

T"'IIL~

, 

P ~~~~~~~~!~?~~~~~!~~~~~~~~i ~~~~j~i~~~~~~i §~*~8§§gi ~g5:8~g~i §~!i18~i:2g§: il8gj~~=i ~8Pj~t~! , . . , .. 

.'" ,"" r?'" _ _ _ .t" .­

	 ~~~~~P~PS"~~~9-~~~~F9~~~~~?~~~Jj~~S"~$~~~~~~

8~~5~e~~~i~~a~~~~g~~*e~~~~~$~8£~*§~~~~~~~ _1 .' 

75.-El1lo,tcmenl, Alco},,,l 1'az Chit: Seizure~. arresls, and ca8e11 reported to United Slatca allorncl/8, ,by Stale,. f~,cal

8ei<ur"" 

On tn!.....• S!61.• msl.l<ln Prol'"l'\Y Hylllvestl· Di;tIHed I Truck!; [urui<heJ (mppraisc6 81i11s M ....li WIne gators aplrilb 

,llah3Jll8 __ • • __ ._ .••••••• __ 

.\ftl.fina•••_. ' •• _•.•••• _••. ...... 

A rho'..... ••...•• __ •• ..••••••...••... CaJifornl~•.... •• __ • ....• . _•••. Colorado_ _ ___ •••• _•.•.•. _. _ __. _. __ • _••••• __ .•_••• 

Coouecticill. _._. _. __ Delaw""" ..........• ____ . ...••• _••. __
 Di'trlct of Columbls. : _••••• ••._••••..
 

FIQrld~::_...••••••__ _. __ ••••••••.•..• __
 fleorgls.••. ._. .. " ••••..•_ .
 11 swali.•...•••••• __ _ ....•_••••.. _.
 Jd.ho. __• •• ...•.••. ..••..•••••••....
 Illiools..•_••.. .._••.•••_...• ••....
 lndlana ._ ......••••• •. __ ....•••••...••• __
 Iowa.. ••••... . __ • __ •••••..• •••. 

Kansas_. ._ .••.••••• __ _ ... _•. _.•.•.•••••. Kentuckj·. _••• ......__ •• _. __ Louisiana __ • ._... .•• •.. •..••••••
 

MajQ~ _.•. __•••••• _. ...•.••••••••.. _
 Marj·lo.nd •••• __ ••••• •••••• __
 MlI5Sach"'etts__•••• _ ••• _..•••••.••.• __
 Mlrhlgan..•• .••••••••• .••.. __ ••••. _._
 Minnesota ••. _... _ _ ._._••••• _...
 MI1;';lsslppl.. ....•••..•. _•••.•.
 Missouri. ••••.. •• ._••••.• __
 ]I,-lantana. ._._•••.•. _. •••••.••• __ ..••...
 N "~l1\Ska .•• _.••• .••..•....••_. __
 Nev.o:Ja . _._ ...•••••".. _'_ . _. _••••••• _.•••.•. _
 New H ~m ~Ire. • .•• ._•••••• 

New 1.,...". ...••••••••.• ._.•_••....•••••••• New Me,)oo..•. _. .• •.••••• New York•• ._._......•• ._.•.••••. _••••.• l\orth Carollna•. _.. _ _ ••••••• _•..••. _ 

year 193-!; 

C.....ST.· 

porl"d kl 

United 

8t.l& 

BtklrneYs b,' lnvMl,l· nlue) plor8 

..	 "'

•

I,m ~m,20S

-, J2,'!ri\l , ,~ ~~, 117e 

,. "" " 198,3al '", ." , 38. 02:) , BO, QIO H' , ro 10.UO " ; '''~ M 1,tl67 lit 000 "' 

l,U4 

6,lOO ~55. 2~1

", ',~ "

.., 

'"'

" ..,

367, I.lO 'M , 

•

17,00Il m 19,7J~ "'··"·--2· '" 19,09g
 

IM,&lO
 '0 "' 

~, In~.3\l1 ", -"8" "' ,m 51,&14 

"

21O,3Jll ". 276, PIS 

~,

• ,.•H

, 109. n94 '"

aO,227 

87, 8~0 H "' 

glG .. 110,381 '" " ,. H W,7~0 "';::··'7· • 18, 113 m 2ll, ~tJ " , g, 480 " '" 183,827 

20,008 '0' 

'" " 1,251 r>ll8, Q14 l~ I I,OW 8~, (1.10 

Gollon, ColI""8 G""~~, I~, 407 ,\2~,60'1;

~, (139 33,28\ 17~•

6, \ll4 ]98,.'180 

31:1,.15~ 832, ~96 J\I4,6~0'" ~, 6.814 25, 18B 4,9,(j 131,109 .~

1,896 10, .';75 

7,762 1,00~

19, ~711 7lii,ln H5' " ll.~ I. 720.~;>\l.
 

1,116 .13,/,oj9
 , I 

(,~2 2, 530 '00 

1'>0, 165 1,3M,523 II. 3\8 

,9,763 11~,153 2,]~ 'l3, 376 

t,CSI :'0.403 ' ',~

, '" 13.628 346, OM .,.- 31 

~e, GIla 182, 002 - 918 

P.7;H ',~ - .. 19.782 &04,024 1, Ui8 ,12, OS1 20~, 22B .~ ~, ... 3.14, ~9(I

8,-464' 65, ~35_ 2[,P 

7,160 28'1,951 

15,D.'i1 4:16,2H 1,326 " ~, 592 16, on ~, 1~9 , 89,810 

'" --··'···~8 3, :>fig C5,625 n, 

",.

, UB, 59~ ;I,1(l4.825 • 2, 101

2. no 34,978
 

94,262 2,2:::U93
 ,,~,

25,~BO I,C4G,300 '"" ,­
" ,~

,.

" 

'"

'M 

•

W " ~,

, 

'" m "' 

',273 

n.lH 

8, 7~D

2, en 

4,977 

J,397 

GoUn.... :<lnrth Dakota. O~IO.__• O~loboltla _ 

Oregon_ ...• Penn,ylvania. __ ... 

Rhode ISln"d 

South CoroIlM ..••_. .••••_. _. •• _. _ 

South Dakota•••• -­ .•••.­ ---.-.-"'.---­ ..•••--1 

~~~:~~~~~~::::~~~~~~~~~ ::~~~~~~ ~~~~~~:::~ ~~~ \\!~h'l:itiJn:.____ '.., .--­ - West Virginia .•_. • ._.. _. ••.... _ '~!soo":Sln .. ._••. _ "'ynmlnl_ .••••_ 

TABLE 75.-Enjorcemcnl, AZcoha~ TtU Unil: Sr.illlres, arres/ii, and cose8 rcpoTrrd 10 Uniled Slates al/ame!la, by 8lalea, jiscal 

yeo.. 1.9SIi-COllfinued 

Sniwre. 

(".""08 .... 

p<><I'O (0 Stmle 0" infor· 1J"iled

Dl.tlllcd Property m~lion

Hills WJno
 AlltGrow .fly Invesh. S'Mes TrHd... ! (~ppraise(l
 rurnl!hed spiTil' biles ga.tOl'S el'orneys v~III(l) by inv"sU· , K~l.o" "	 ---~ ----, 

" •

" , 

reparled to United Slatea allaTfl~YB, by fmmlhB, jiBc~1 !lear . . pnaona aT're~led, afl.d (;OBC~

. 1936 

76.-Enforcemenl, Alt:o~oJ T= Unit: Stilurc8, 

Monlb 

},Ill-om<>­

blle!l !listiIJe<I epJrits Still. 

._'-'-~~~---~---"C;-"7"-"--'__

,. 

0""", re· porl,eu 1.0 

. Unlle,I 

Slalus 

,,1·IWnq.' 

D~' inn;;­

Utl\IOr.; 

Pr0ll"rly

(appraised

'value) 

Trucks 

I__p_,"_,_o~~,_,_,,_,_;,,__, 

Ouiuln.· 

11l8POO 

furui~lle<I

hI- In,"e.. .I '~8T.ors

Jnly _._ •• __ •• _ Augusl . Sepl~mber_

, October 

r>,·ov"m!.ler 

J)l'<'ETll!.ler 

, Jar'"aJ"Y_•. FebTu',,"y." 

M~rcll.. __ ApriL

May__ 

June 

. 

- - . ­..­.. --_.,._--.-. 

l, 194 

!, (II

',", 

1, lD4

1,25.1 '. "" 

t,2:l7 

1,~H

2,378 

1,2.11 

1,071 

1,300 

001/0""

M, Jr;!) 

!is, 285 

65,222_ 

~,~

1l4,4~1

711, ~7J

IT. t:. 

lJO,462 "

64,682 ... 81,504 

GaUon~

),877,233 

1.-953, 755 1,614.142 

J,Bt7.:m 

J,433d~

1, S60. ~H

2, I)jf.tN 

1,001,854 

2, :J6O, 84,~

1,3M,071 

J,:I9O,891 

1,1)1\58.1 

Total l~ TlZ 811"- an 21, 37J, 101 

: 

, ~I,Wl

H 120,156 931" ; 72, 235 M. , 12, 83. ,.	 liI9.133 1,m , '" 10, 74~

PZ"I(l7 1,023 ,

•	 " .,. ~"') I 

• 1lIl,~85 '"' lH,032 , 2,390 • " ,'I. 95.'i H B8,8118 

,%.1:1\1 

39, 2tl) 

'"

• £14,812 , •	 " " ll\IS 

'M ~,('32, 145 

1.lm9 '" "'

.. 

OM 

~.

1,21\0 

m 

" 2(I.52l 

•

" ,

" 

.~

•

,~

H

, 

~f, " ,

,

"
 '""
 ,

" 

2, W" 

, 

776"'' 

722, 

100 : 

m

",

~72. ,m

U. , 33.! 

31 1 "
 572' 

'1,2 ' 

1, 001' 

M2' 

,", 

25,"08 

i 

<

,
 

" " 

-.>" .~... , 
, 

"' 

~! .s! 

gi

"': 

0'

0' 

, 

~i i-i 

8] '! 

,

, ?'

.'

~i

Z ..

"

o . :"J 

" 

!i" ,..~::-' -",.",,..: 

~."1i. 88~g:Si

0> '" ",,_<t>. "" '

!",...,..,' 

888] 

.ij 

.

'I"ii 

" 

: : 'r 

:, I 

: I I 

• 

1.1'": 

, c' 

, IS: 

~i

III 

8: "",

"'_. I" 

.)5:~\ 8 

.' ;.:,;: i2li , !::Ii ~:,

.,,,, _.... ,lS~;;:<;&i:

~s~~gi

" -~ -' ;il;:!~j$i

~~5;8i

, 

".: ,., 

:til .. 

T ABLE 18.-&1'~lUe! of the InteT1laf RlWenu,e SeTvir-e, ji8cal yefIr ended June 80, 19:/5 

'f ~~~~~~~~~~~~~~~~A~~D~'~'~'~U~R~'~E~'~M~E~N::;T,,~n::;Y~C~9~L~L~E~,~C~T~O~R~'~O~F~'~N~T~E~' R::N~A~'~'~R~E:;;V~E~N:U~·FE~'~~~T~~~=f~~~~F~~~~.

~i C Solo,l... of COl-I' Tr~v.\ ex- I Td.-, Sll"nll"" M\'oens_ ~_. >-4 I "0' D!slrl~ 1'"1<>'", dcpu_ R\\D.~ l:""pb Telephone. ElIId e~ujp· ncma . Total 

" ~_' . . .llill5.cletk•• elC'I __'_·_W_·__I I I I.__m._"_'_+ I__".~._'_""

Alebflm'L........ .•.... __ • .• •..... •••. . ~i1,67B_98 '9,8(11.75 .•... _ 110.66 ,$1.17.85 ~2Q.IJ 'I~L98 PS.~OO.~9

_... Arl.onl_'__.. __ .. ___ •__ .. . 41l;&I~.31 3.U6.t6 $3,lH.7S 3.02 ·MO,S7 409.20 ·800.63 5-l,lS9.2( 

~.; 8~=-:'--- -.--------.-.-.- ...-..----... 72, 97J. 09 1l,1l1l12 • ... , 12.00 bIIl.Sl llUlI 102.37 8Il,ro:I.~s,

Fll'lltdlstrlcL . . .. •.. .. .. _._ 21:17,316.02 2t,270.7~ 1I67.70 2.91 3,1)jQ.!H 2. T.llI. 2Q 362.~4 :/{I,1,1IS.9S 

~lllhdlslrlct_ .. __ ... . . ._._... 'Z7Y,OS2.;O 17.\IOol.9~ 12,ZH.28 18.61 8,223.40 2,~2O.%! 2,001.91 817,3~,07

ColO1I1l0._.. .. ._ ... _. ._______ 94,239.31 1,36a.OJ .. •.•• __ 3.3.88 t,07G.IS 2'~.20 I46.~4 1ll:l.14LI~

Conno,LlCllt._. __....__ •• .. _ . .. 138,(61.91 3.732.00 ._ 713.'8 -n.lS 331.bS 14~.. 3IK98 

Del~wftre.___ _ ._. ._._ 36,840.43 1,7t~.6Q ,75 301,61 M2.'5 ~~.M 3~.. Mt.38 Florida. ... __ .. ._____ __. . . .___ 126.a55.~1 lJ,til'l.75 185.00 11.75 1,0JB.fA t.1l4~.~1 ~44.93 142.11.\S9 O~o'gla. .. __ .. .. •• _.___ 86,HU.M 13,O~Z.1l4 8.1~ 94~.83 1,'M.03 1811,24 I03.3H.58 1I....~IL. __ . • . __ ._._ U,~.~ 823,,0 .... (0:1.00 lH.2~ ~5.J5 '2,~7~.97

Idaho__ ....__ .. . .... ... .. . ... __ t4,VIlIlBJ 5,300.73. __ . .____ 9.3, 102.00 m.DS 75.76 (~,63l.66

IIIlno!"
 FirsldL...rIcL___ _ ._._._. __ .. 5H, 743. 83 'g. 072, 41' J1l9,l1 J.gl 3,021.38 2.978./.18 721.98 Ml"I'2S.~C
 

EIKhlbdl.lttict..____ _. . ._. •__ ._________ 1:lll.I!I6.97 l:l,:M.2( »1.00 ~.74 SOC 87 1.10033 528.t2 15-l,~TT..\7
 Indi8IIL . . . .. Ho, 91a.!lO 12, 4~~. S2 ~OClOO 8. (0 2, 1)l\I. 71 I, 18~. 22 .~~. C~ 151. 2~J. 28
 

bwn._.. __ .... • .... __ H5;3tO.27 Q,63;.~, .. 1.(1 l,lH.LIO 37~.31 H,QQ l~.4T~.t~
 

KIll'S45__ .•_. ._____ .. . .. 1~,58Il.~5 .110 753.10 81.55 lQl,it.I.24
 8S,2n.~~ ~2,8r,

!'!'..~f.u•. :~!................ . . .___ 1~3:3M.~g 15,141.37 __ .•_. __ • __ . 7.27 1,~J.93 2,~OO.~1 B~9.93 1,'1, HrJ.'J
 "'-'U~~ • .________ _ "._______ lOO:iS'-J~ IS;7t9,OO .___ 2t.1O 1,0'_'2.82 1,!lM.M tQll.25 IIO;!lt3.12
 

MoIne_._..._. __.__________ 11,300.12 u.31g21 3.50 1,:1.(2 ti98.ne GG.93 ;~.08~.I'
 

Maryland.. _ • • ._ .. ._ 831,3l15.·4~ 24.\!llI.5O • .__ 1.12 ~,'70,U Q71.oo 1,408.SO 301;~1S.32
 

Masa~cbusotts _ _ . __ . .. _-. .. __ ._ i'l-li,3;!11.77 4,1It.47 .:1{ 2,8I1'J.l~ 097.88 1,\7.89 '53:89~,~1
 

Mlch.!gan. .• . . i1W,'3i.3'J JC,Co{ot.69 28.'i,75 17.1~ l,mn,~l 1.108.6~ iOO,~S 2OO.00~36
 

Mjn~_ta .• . . ._ _ . __ .__ 118,M~.00 JO.8111!.52 2.1l4 1.GZl.JO ),J~5.!l8 3i)r..~\ Ja3.J-'\O.28
 

MI~j~,\~pl. __ .."_ ___ ._______ ~9,(0l.1; 6,·~23.14 ';106.60 2.7~ 23C.B,\ J.Vj~.li.'i 128.~5 J2,6JI.71
 

~. M1S>IlII'I'
 

~11:t~~~I~r~·::::::::::::::::::::::::::::::-------·- ::::::::::::: }~~:~:;~ ~',~~U~ :::::::::::: r:~ ::~ ~~~:~~ 'I~~:~~ l~;:~~:~ Montana_. .... .. _ _ ._._ b2,v,~.at 7,45;;J(] 18.88 9:;2.1'10 IJ'J.ZI OUl7 OV'r.O.;~
 

.N'.bra.'kII • • . " .._ _ . __ .. _ 1II!.4nr,1 J3,'IJ.I,!;lJ • ._ 3,oa 440.IJ.J ~ILO.j M.CO ll;I,Ot~.;1
 

l--:ov...-la ... _._ ...__ :!\I.lI/lll,82 . J,43~.:"Il' 11.;0 Ib7.24 8U.48 o:J.'; 3J,nN:27
 Ncwllllllplhlre ._ _ . ... .. _ ~9.317.00 .,4lH..Z7 19200 ."_ a~I.$ 3~Z-12 Jn~7 Gt,829.BI
 

New Jm-l<IY'
 

~iIT~ ~m~\~L:: : ._. --..---::::_::::::-:::::::::::!::::__ . 1,~ ~~: ~~ &' ~~. ~~ -- iii-at,6-iio 1; ~~: g: :;:: f~ m:&l :J~: m: ~: Nell' Moxlco_. _" _. _. .-__ .______ _ ... .....• _.___ a7, 511'>. 01 (: 64ri 'JlI. __ ..: I -:-il.-:i8 . 210. !lO O~2 6~ ,llO ~2 43. 100, 02

-....., t From the approprl~tian "Collecllnj\" Ill' lOblrnal revrnup, 193~."

­

~.'"
 

; 
------------

t 

TABLJJ 78.-&pensu Qj the bl/ernul Revenue Service, fiuul yeur ended June SO, 1935-Continued
 

A niSBURSEl\l:F;N'I'S BY OOLI,JWTORS OF INTERNAL REVENUE-Conllnuoo
 

SalarIes of col­ lector., dopu· 

ties. clerks. etc

DCitrlcl, 

. 

Rent Tr~vel e~_

pense. 

'Tel... graph 

Suppll~.s

end equip· 

ment 

Teiephone Mlsl'f'llaneous Total 

New.York: First dlstnCL_". .__ _ ••••••• _••••••.• _••..•_.. u:lIl. ~M. 89 

~h7r~dd1~t:[~t::::::::::::: :::::::::::::::::::::::::::::::::::::::­ ~~: '~1: ~; Founeenth districL __ ._._. __ •.••••••. __ ..••••• •. __ •.• •. __ •.•_ I~g, 7M..40 

TwentY·lImt <listrict. __ •... . _... '12B, r.~. 31 

TWenly~i~hth distrlcL. • __ •• _._ •• ._............... 189, Hll. 'Z7 North Oaroliila••• •__ ..•_••••. .. .. ._.. l(l.l, 181, W 

North Dakota•.•_ 43, ~&I. M 

Ohio: First dlstrleL •• __ .. _. __ ._. •• _._. 11g, gI2.~'

Tenth dlstriet. .•. • __ •• _••• ••. _•• _•.••••••••..••_. _. &I, 138. 73 EleYonth district•.• __ ..••••••• ••. . __ •. .. .. __ ... . __ 70, 17K 74 

Eighleenih dlstriot. ... _. ._ _ _ _ 241, ~72. ~7

Okl~homB .•_: ••••..••••• : •• _••.•• __ . _. __ •.• . .. __ ..• __ 107, 1&1. rJi 

Oregon. __ "" • ._ U~, Z1~. 1~

PennsylYmliB: Fil'!'t dlstrlcl.. • .__ aH:B20. G

, 

O. 

t'l, 76-1. 9B 2,~89.f,B ' -'-·'$80:00' 3, lZ7, 90 

9,254.28 1,8110.98 

8,144.79 ....._..._.. 6, no, ~O -_ .. _-_._--­ I~. 300. 74 ---_...__ ... 8,910.05 ...._--_._.. 

1,744,00 ' ........._.. 5,862,97 -_ .. _..__ ._­ 4,759.98 12,465.85 i ___ •• __ • ____ 

17,078.J2 

O,OTU.lI 120.00 

1l,242.3~ , 1,65\."00 

$1..10 

B. ~I

1.31 

.~

1.14 

1.133 

36.8:1 

,~

.".W 

•• W 

17.M ""

------_... i.liZ 

$1, 444, 10 &1.203.53 

a, 013. ~~ 8,221. 00 

2, r,f>l.14 6,02L8IJ 

1, 200. ~9 8011. 20 

!l31.21 1,821. 74 

I, e91. 36 6.13.77 

889. ~3 9~2. 70 

UD.M ~18, 85 

647. eo a, Me. 4~

1,119. 00 2,02:l.1t\1 

575.83 i.HI!. 87 ~, 21l2.12 1,4m.83 

1,525. OJ 233,00 

. '612. tlU I 024,00 

2,~:U: 3,007.07 

ml.~7

l,roEl-67 

441. oa 

380.24 

194.10 

l!38.9B 1.107.lH. 

~8.10

'"".~ 203.16 

119.57 

IOR,119 

17B.93 

67.13 

2, M2.14 

!>Ila, 142. 87 40,1;418. ?2 

322,4~B. II 

178,361.43 

U19.21lS.211 

108,lU.M 

1:.r.l,148,ro 

61,~U8

12d, llO. jJ 

03.&18. U 82.780.49 

258,400.42 

1'Z7.~17.H

loo,oaO.2B 

330, 3Jg. 8Ii 

__ __ .. ._. __ ._._. __ ._ ~2 a, 721.1;4._ alB. 58' 326.?O , 88. Hi li2,41lO.lH. Vlrginia_ ..• • •...• .. . _. •.. • •. _. __ ... __ 120, ,00II. 22 12.l63. at 7,700.00 9.18 " 1,002. ,0. 2,006.3" I I, 18i. 93 148.072, Zl W""hington •••• ._. __ •...••••..••••••. _.... HI.341.~5 --_._-_._--- M.OO 1,320.94 1..~26.3~ , 21la.73 -lM,282_ll3 West VIrglnia .. __ •• _.__ _ • 87, 383. JO 1~:r4:'rs ---_._--_._- 15.53 l,a99.45 171. 55 lOl, (132.3~

Wisconsin•• ._•••..•••_••... . ... _•••• _• __ •... _••..• __ • 229, 22fl. 77 2,MO.l: :1 15, 471. ~3 4.80 1,450.41 &12.22 241, 00Il. 82 '~.J:gg ; 6,800.96 ---------_.- ~" 336. 20 61,SH.1~

WyomIng_•. .--. ----- --- ---- - - - -•• -- - ----- ----••-.. 1-;;cc.~'.~'i.c.o";_I_ciC;;;;:;:;_I"'''';;.:;;:f_-i;';;_I_;;;_;;;c::;.I-;;:;:O~+c;;~~~I--;c;;:c;'''.;; TotaL..__ .. __ • • 9,102,8113.52' "" 001,3117·83 60,2B9.78 M.'I. 39 17, 31lO.lIli; 85,200,58'1 26, m.17 0,952, Pro 32 

Telephon Tele­

~r.ph Renl, Travel expensl'tl 

Sal.ri~~ of depll[;es, 

clerks, dc. DIsl.rkt. Supplies 

and equi

ment 

e p Miscellaneous · Total 

3~j~ 249,0

152. 2e 

14e.81 

42. IT 

383, lil 54, 1~

252. 51 

179.06 

84.13 

331. 98 ~5.l.~

~O. G3 139. !O 

~62, O~

GO. GO 84,41 

~. 10 

S680.6

""--ii8,8

'"" 231.3

09. IT 93.3

.75 

.M 

.1,01 

'.00 

''" 1.87 ." 

$2.76 

L 70 

.;0 

25.44 

1.50

.,. 18. ~2

1.25 714.97 25,05

100.00 

.-..-.....-...---..--. -----iii3:6i _•.. •• . .____ 72.75 

$8,244,45 •• __ •• . 

1,789,00 

6,901.43' __•• .••••• 

12,341.2B __ •• __ ..•__ ._ 

'4,8MUI $1,146.22 1,1g 0.003.95 __ • .____ ,4.20 

2,411.85 .. . __ ._ 2.442.27 . _ 

9,OIlS.94 ... _ 1O.9(j;J,1lS ._______ 14.83 

1,921.,63 4,185,e2 _. . ._ 

1.732. M 

,B, 621. 81 lJ, 6(17. 56 

,7,001. f>3 

10, .l4~. 22 11,ooli.40 

I~, 030, 00 

3,897. ,',0 

12,0:,2. 72 

l,aM.li2 

10,007.93 

13, fm. 69 9,338.15 

6,.187,80 

ll, g77. 80 

9,677.02 

1~. osa. 15 4.5g5.33 

2, too. 40 

- 375. 30 ',024.21 

3,005.80 

eO.,j45. 71 

1lS,31li.41' 

27,766. 00 

26,.174.11 

8,,/01.08 

34, 601!. ~7

M.82ll.82 

,15,049,34 

14,487,50 

72,331.67 

44, POI.ll3 36, ~72. 03 

U,707. Gl 

37, 5M. 45 34, D117.1l3 

69, M7. O~

·12, fm.,~7

73,OJI.G:J 

Gli, 972. 00 70, 430. 80 ~5, (;32. i7 

l~ 113. 71l 

$33, ll38. 09 8,2.'14.10 

25,692.02 

Alabam•.•_•.....•: ••:. ArlzonB •• • ..... •..••_•••• 

...rkensos •...• •.• ._•• _•••.••••••.•• 

aliliforniB: Fust dI.trict. • __ ••• _. _. .. ... •. 

ColoS:Jg.~_i:~~:~~~~::::::::::::::::::::::::::_::::::::::::::::::::::::::' ConuectIcut. _.• . . ...•__ ••..••••• 

Delaware_ _ •. .•• 

Florldli. ..._.._._ .... _.. •.. ••..•••••.•••• __ •• __ OoorPa .". • __ •.• ._ 

HawaIL__ •• ...• ._ ... . .. •• __ ._•..••••..• __ 

Idaho. • 

nllnois: First dl.Btrlct•• • • _ 

Eighth district__ .• • __ .•• __ .••••_._._ •••••••• _ .• _ IndianB • _._. _••.• . . .. 

Iowa•.•_•••••••••••• •• _._ .• __ "•• __ Kans!lS. •• __ • __ •• __ • _. _ _ ..• ... .• •.. •.• __ •••• 

Kentuoky. _ LcuisianB._. . __ .... _.. _._. __ ...• .... __ ••..• • __ • __ •.• •••••• _ Maine • _ 

MBTyland.•. ._ ..... _.,_ ••• __ •....••• .. ... _. .. .•. __ .. __ •• )l,InSllachwetts • _ 

MlcJ>l~an ....._•• ••• __ • __ ..... ... ... .•• • . •.•• 

Minne.sota. __ • _ 

MlssiilSlppl. •...........••.. Mi~lIri,

Flrit district • •• _. _ 20, 591.. 88 

Sixth districL••. __ •••• ••• • • .__________ _ 47, 245, G5 Mon<ana ..•__ • __ .. _ .. . •. .• , .. • .• __ • .33, 740, .74 Nehraoka ~______ __ _ _ _ .__ ~1, OU, al 

Nevada•....: ::..••...••••_... ••••••••••••. •••• . _•••.••••.••••• ".__ 10, 5So. 8IJ New Hampghire", •••.• __ .. _._ •• • __ •• ••,, ••. H.734. II 

!\ew Jel'OOY: First district_-.": C"O_=_~_c""' 21.-480.20 Filth distrlcL. __ ._ ..... . . . . __ ~8, 038. 4~

New MllXico._ ••_..... __ • ••••.•• _. •• _••• _ 10,038.61 

New York' First district.•_ .. . ._. .•_._. __ •• _ 51, 25ll. (K 2,8\13.07 __ 362. 39 

Second.d;.,t.rict••••• __ ._.~__._••••••_._ •• _••• __• ._•••_...... _83, M1. OIL A01.58 ... ••• __ .• __ ._____ ..lH.1IB ThIrd dlstrlCl-., __ •••. _..••• .• __ • ,_ • __._ •. .•• , . •• _ .61, 553. 85 300. .17 .., 126..48 

0 

8 

5 

8 

6 

873.[>3 

a~g. 91 

2Sl..M 

2~9. 02 

90.00 

F.l7I. N 123.0

"'' 201

7C6.o

1,37~.5

25,2

359.0

57.6

110.0

253.9

1. 

220, G

739.M 

gl.61

I, 194. ~9

148.W .1, (;31. 7

ooa.0 3, ~B6, 89 3rA ,~

407.12 

7r,S. 01 3Q2,23 

·237..\0 

1, l88. i.l 7.50 

", _2,~7~.J

h 

j· 

. 70 

o 

0 

0 

5 

0 

5 

O 

3 

0 

8 

1\30.87 

42.00 

51. gg 

106.84 

39,92 

~O, 01 

~. 9~

,.~

15.00 

68.811 

12. ~3 "',. 

""'-'2'-00­ 104.00 

21.40 

88. 21 

7~. 24 191. 84 

43.1l.'i 

258.38 

48.58 

69.75 

241. 08 

lli.OO 

7.39 

a7.11B 

1O.1l3 

------ii5~65

27,15 

28. ~7

rA 01 ...__ ._-_... 

13.43 

B_ 12~_5~

0 

' 

$43, 2GB. 56 

10.291.06 

.32,754.23 

8II,711,SO 

7~, 331 13 M, 270, 61 

,28,980. Z1 

10.lI31. 97 U. 195. 28 

07.329.0.1 

.17, ~11. SO 

19,111.39 

7(,218. 08 

53,879.42 

49. !l3. 09 62,407.76 

49, 300. ~8

45,410.75 

90,8~1. f,2 

17.154.35 

OJ, 219. 90 

B7, 82~. G8 87,253.82 

60, 2~r.. 67 21,859. U 

2e, 702. 73 

50,749. M ~4, Oi9. 63 

H,~5I.H

15,297.00 

17, 32~. 76 

22, 221. 53 [>3,921. 93 

13, 124. 00 

54,522. :l.l _86,.002.45 

61, Ilas. S5 

Twelfth distrIcI__._••••...••_

Twenty·thlrd dlstrict. 

Hhode Island_ .•••••..•••• South Carollna . • __ .. 

SOUlh DakotB ••••• Tennessoo . . 

Texas: FlIm dIstrleL__ • ._. Seooud <llstrict.•. .. 

Umh_. ••••• __ • \'ermont__ ._. •••... ••

.•.••••.• ••. ••• •• . .___ 00, -'3~. Z!l 3,000. Z7 .2.\ 1,002.48 131. 44 105,114. !l6 •. _ . __ ._ 25B, 022. l7 7,745. sa ---_..._-_.- '.00 559.35 1, 321l. Ol 523.9B 21\8,182.57 •...••••..•••••.••_••.••••••• _•.•••••_ 7~, 62\1. 1'5 ' 1,J32.M 713.69 ' 358.45 85.113 77.820.27 •.. ._.__ __._. ._ •• __ M.461.fI5' 5,449. 38' --_......_.- 6..65 857.801 235. ]0 219072 70,7211.70 • __ ••••••.•••• _.•••••••••••• __ •••••••. 4e, 337.1'. 7,917.07 -_. __ ._._-- 190.05 i 281.8' 54.10 64,781.12 . ..•_._. .. • ••. __ -10"1, 819.'24 8,835,61 ------_.__ .. ..." 683.10 362.5J lOO.6Il 112,8115. 34 , • 132, 126. 39 i'7,750.17 =n 76.67 2,430. ill 1 :aJl.3I, ,""W 15.'1,804.73 ._ .. .. . . •. . . __ 132,.7$. 7~ 25..877,48 21. fll l,m.'56: 2,378,82 I 150.18 102, too. 40 • __ •• 47,878.82 2,571. 17 _._--_._--_. '.00 4~9.37 . 879. 7e; "00 51, P30. 6~ ._••••. _._. • .48, OO~.

B. DISBURSEMENTs BY OOLLECTORS OF INTERNAL REVENUE' 

• From the approprIation "AdvanC6!l.LQ As.r!culturlli ,j,dJwtment Administration (transfer to Internlll Revenue, .dminls~alJvee:lpemeB)." 

. - " 
:TABLE 78.-Ezp6Mes of.'h.~ Internal Revenue SUV'ice, fiscal year ended June 30, 1935.....,...Continucd 51 

.a..DIBBUR'SEMENTB BY COLLE'CTORS OF INTERNAL REVENUE~Coll11nue<l' .	 00 

Balivi... or T , ., .".,~' I : I·Burpn... ,MI,...lIn. Dlslrl""	 TOI.o! depPli<l3. r~Ye ct· Rent. ~";b. Telepbone sod ellulp. net"'. 

• ___.	 ~_.'I--'-"-'-"-'-'-"-·'-I--~'-"_~-.-I.----I--- f II__W_'_"_'_I +_'-__ 0 

Ne" Yo.~-Contlnped. FoPrLeentb dlglrleL .. . •	 . •• _..._••...••_ ,,~ 1 U3.13 ~9.!l!l ~.~90M

Twenty·llr.t district.• •.. • __ .. " •••...•• __ . •••..•_, ~2. r,s-I !Ill Ii M5. 18 ...__ ..::::: -"-$Ii~:I' 3.\ 8] GB.75 i3 63 ~O.ilT.to

Tweoty~I~~lb dlstrict__._ .... ..•• .•_.•.. __ "•.• __ 

'348, 711.. 02 S8.:l80.71 

~92. 91 rn,oo 1..17 M, nil. 17 " 0 

t\orth Coroline.._.•• • , __ .•••• __ .••••_. __ . __ , __ •• __ •. _ 63, Il!<~. s.l 3. M2. 2t 

36. 293. 29 Ill, ~OO. OJ ..•::::::::: --"ii:01 123.1S ~17.(0 141M ~, ~n.1IO

______ .._._ 1.00 lro.oo ~LOO ~l,gll.3T !\"rtb Dekota •• ...•_ •• _ __ 14.880.G4. Ii 849. 23 " 0 Oblo, 125.M 1.\2.6] 197.li7 S3, n12. 32 0 

TOD~h distrlot.•.•. ••• _ ___ ._ •• ..••. _. •.•••• 23. 23ll. Lo '. 802. \1 - - ---•• ., -••- ••--••.• I,OJo.M . 4!l. 97 2'J, 1~0. 14 Flrnt dilllrlet_. __ •. . • _.•• __ ._, .••••__ , .•••	 0 _... !l. 1IO(l. 92 1. no. 40

;'00 ~7, lr,l\.13 Eler~Dthdislrlct.__ .••• __ ••..•••••_· ..•••0._ •••• •••••••• 32,4H.~ 4. lI:JY.(! ._ •• __ •• 275
 ElgbteenthQ!atrlcL._ _.. ..••• ._._ ..••_.,_ (3,2&1.01 3. 488. SO
 1,5?~. 2~ 0).31 ~8,400.fIl\ .(7 " "

I< 

00 712 0.2 50.11 00, U2,62 

Or"ltOo_ •• ••••• __ c__ •••••• _•• __ __ ••• _. __ •••••• , . ••• __ •• 27.00J.69 H.I23.G4 •••....••. __ .•_. Okl.hom•• _. •••••• •••• _._. ••••• _••• _•• _ _. __ •__ •• __ ... j~.016.76 IO.M~.a7 .••..•.•. _.. 3.7~

J,lIl51H ~9, 4.) 38. 224. 3~	 ~.

0 Penll.~lr!IDla: llH.6J nl9. 9~ 6~,317.82 . Firsl Ill.trieL ._ ••• ." . _._ .... __ ••. U,IlOO. 00 6. 718. 16 f15.oo .". Z g~. 72 .IS.l'!OM .' Tw.nIHhirddl.trlcL_._. __ ..._••...• _c__ ......•••__ •. _. ,g. 310. El4 6.168.n ..._••• ••.•.••-­ 'l'wol!thdi!trlot.••_••• _••••. __ __ ...••	 •.... __ . .••••.. ,__ 63.741.05 2.0n~ 24.00 9S. ~O 50,~70. 2l 

Rboos t>lnnd __ ._ .••••• •••... ..•• ..•• ..• .• 13.703.52 -I. 51H. 0-1 

.• o.~, 13 

H8.2J 15.514.21 " .----"ii:iio. SouthCerollne.•. _. .c. __ .. , .••••• _ _.:. , _ . .• . 30.314.00 6,0s.l.78 .•••..•• 'Ti,f 600.2t 39.200 43 0 BOD~~ Dakota ·.••••_._.__ __ •• __ H. 9S8. 02 2.01l.0.\ .~ a3 ~O I~.~B 11. 22L(\,"i

1(0 101 dO 23.05 ~.814. i~ T6IIDW.. _•• _. ••• _.'	 ••••••••••• ••••••• _._ t:;.0~O.2G J~:l8S.70 " 

T=: " FlrstdldrlcL.__ .,__ •__ .•...•.__ ••.. •.•...••••_ 'O.ll:l2.85 10.772.04 342.eI 21.28 :t:l9.70 1M 76 ~7.507.!l.'l

Seeonddlll'lel. • __ ._. ...• ••.. _ ,,_,_,:_, .,_.__ ro.W6, 56 14.202.00 12.m W6.H ",00 M.(l/l2,ro

Ulllh. _. __ ._••. • _. _•• •..... __ . •__ .••"." ... • • 12. 2i4, 02 ~. In J4 • •• •• 19, 88 13. O~ J5. 4S0, I~

VermJnt._•.• •••	 _••• .• •.. _. 13.70.1,62 8.352.01 3H,,12 1000 Vjr~ln-.1\....• , ._ ..•._._._._ .• __ _..••• __ ..•c_ . __ . __ .. • b\.OU~7Q 14.200.1.1 "---i4i'-&7' - 5.35 lo.3lJ 1.413.24 1.-.0.00 68,nlt.59 Z W••bID!rI."D_ •• :. :.... __ • __ •.• __ ••. • __.•..••_.__ 28.31O.1i 4.06,.15 • • 8.M 8J.7~ 278.:,0 25. r,s 31.. 717. 05 > 

IO,M J7. ~gO. II 

We!tVlrglnl,, tOll ~I. no. 16 __,_ --------.-...••..•.••-- -- ..•.-..••.---------..--.. 31.I~U~ O.1l0.i8. ...••__ 1.50 31820 I 437.02 

WbooMin ..-. ._•• _. __ .•c•• __ . ....• •... G5,LHkf;O D.\I02.U . -. •• __ " 1.811 8.75 &15.60 a9.35 75.&HM 18. ~2 20.002.16 W,omlng_~_.'-........ --•...• __ ..• -,_ ....••...• ._... 1.'1'075.721 4.693.3~ -•. "'."-.. .30 I (B.M ~'""="C·C"CI~~:='::-I~~"'=c:

T<l'tnl. __ •• ._ .•.• ..•. , •• _. :••• .---.--••--__ ~.301.700.91 -UO.IDt.14 3.080.47 2OO,lJ,] G.M4.31 ~g.278.45 3.8(;0.26 2, g03. m. 57, 

". • . I ' Z 

C. DISUURS:EM:EN1'S OY COLI.fi:CTORS OF IXl'ERN.4-L REVEr-;UE' q

$'3.40\1. 

"3. ~04. 38 

M " H. 705. 10 

t­."",.... ., 

;>-.' 

" .' SIlP!'lIes I .1' B"larl"" 01 Trnrel ex__ 1 M!5ool­ dcpul.lc". Tolepholle end equip. Tolel penge~ . loolJOu, der~s, etc..' m~'
 

_._·-C--C-·~--C-C-C-~----

~~~j~.~:::: f4,:lO.4.' ::::::::::::::- ,." ...:::::--.~".--- ...- - --::::::_::::::::- .. - -'~'$f,4:i~- '$4?il.iri --.-.-..-.-- ---.-..--..- ..-..-.-.... ----..--. M.12 

O",,'gla.... __ __. •.•. __ ~. ._' ._•• _._ . __ •••• __ •••• __ • 3. Ir.~. :I:l ~~3.SS si'-oi' --...Pi::20' --·~i4iJl: N:I ::::::::: _ ~,2!l8.~J

~=~~.._._.. ... ....._. __ ..._...__._....._._. .... 12, 1JJ3. 24 .. 5.802.01 .~O ' __ '." __ '_' ~02.?5 19, .!.'I. 60 

~irf~~Jr{'.c~ ----..--- -.-- --.- ---.-.'.-..-.- _..-..--..-.--..-..- 1.811.8~ ---.,-. --.----.-- -.. .,••.• ' -•••-.-••... 1;~l1.~S

I. 200. ~~

~bl~hxc.roij~~:::.:..::::::--:::::: . :.::-:::=_::.:::::::::.:-.:::::::::....--. Jj.nt~ d~:~ ··---·-ii.-ili "-···:ii.:~:·· ~~:~- -·--'i.iii.'oo· 22,8UO.82 

J,Jl~Oa

J. 04". 00 

~V:,",".f,h.:.,C.~~~~f~t~i:~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~::::::::~: t~~: 13. ~I~. fi -. ---;~~f~· -.--:::::~ ..'.-. is: os' '-:::i;i,: i~: ::::::~i:;~ 10. (35. 88 _________ ..	 ~.M8.31 ,_•• _, __ •..... _....- HQOO .2& 11.07~,~O

• I, ~Oi. 00 West Vl"inla_ ------•• _.:::::':::::-:::::::::::::••:::::.::::::::::~:~::.:::::::::: 8. ~g;: ~~ ,~:, ;~::_::: I.······-:·~~.:~· ~.~~:~~;;~: I:~~~'.:~:~;~-I: ::I - . -·To!ol_:.._: __ ....:. .. _.:::.:=.::::..-.... __ .~.-: .__ .,".:. ,:.c:-'~::: :::'-- ~--~I	 "!lB'-OOnt 

, ~rom Lhe ep!'Toprl."lIpu ';Adm1nhltrntlon ofCotton Ad '!!.1.934 (lr"n<f~r In 1nl~rnnl Rcw~,!";&r1m!n IS!;"l" e HpenS"~). 103~ .5.!' - . ,_ . ' .
 , From tbe sl'lltoJ)r!llIIOn 'AdVQnee. to Depar\meut 01 AgrtculllU0 un~el 'fQbucoo Act 01 JIIQQ 28, 1~34 (!iell~lerlo lnt.IDal ReHDue, adminlstr~nV1lopen..,<). 103.j-3~."
 
TA'BLE. jB.-it;l;pefi~~~ p! tli~ intfrndi Rt~en;VB SUt>icil, fi~cal year ~ndeii Jt/.1i.e 80; 1985----Ccir:iihllied
 

E DI8nURSEMP:NTS BY INTERNAL REVENUE AGENTS 1
 

Division 

S..l.,.les 01 I 

agent., el~'k9,

.~

Trll.,·~l e-~'

pM.'I~.' Relit T"legraph Telephone SupplieB

ami equipmen~

Mllooll~··

neous TiIlsl 

AtbinhL.................. _. • __ •••••. _ .llO,~~4.~i; r.,~~-".~~ $7.40 $352.~7 ~l2:;.M salt. 62 '1Ig,OO~.l:i Baltlmore••_. • ••••••••. ... _ _ ._ ..• _..... 3~~,'J73.~1 16,~~7.2:J 347.116 1~J.H 3!lO.BI 3G7,480.~7

Boiiton __ • •••••.••• __ ••• _" . _••••••••••••.••••.. _. __ •••. G.1S, ~2O, J f< 22, 97•. 3~ •••••.•••••::: •••• -•••'-00- 2. 2(1], 47 I, ~H. ge ,107. 88 M5, B4fi. tl 

Brooklyn••••••• _ - _._._ •• _••• _.. __ _ _ ... _...•••.•••...•_ 401, UZ4, &5 6, Z2l. \ill ',-.-;;;.0..,,-- ••••• _.;_. n. 1, 700. 30 I, ll47. 04. ~a9. ~B ue, 670. H ButIalo•• __ ••• _••••...•_. .••.••••. _••• _. ~1J,l~~.82 lC,D7.\.15 v,uuo ,'-'" 930.58 516.00 460.00 2Gc;,005,~3

ChICllgo.• _._._ ._._•••••.••.. _. ._ •...•• __ ••. _•••.••_...... G33.~~U:O ll. (l.1.4. 97 2,G63.07 I,ll I,OSa.33 t,06O.~O 781U,\ ~57,9~5,02

Clncinu!ltL....... _._ •••.••••• •••••• _ 173,d20.~1 10, 3N. l;lj 1.03 52,1.36 729.80 ~68.75 IM,~za03

CI"ve!an·d. ._•..•.••••... _ . • __ •••.•••• ••••••••. 290. 508. 32 13, 246. 73 9.845. 45 172. 71 1, $~. 18 2, (1015, H M~. 83 311, 9~o. 67 

Columbla..•__•••• ._._••.•_. •• _••• __ ••• _••• • M,085.7G 4,002.58 59,55 2.22 203.~3 421. GO 103.58 61.M5.01 

Dallas __ ._••.•...••. ._••• _•••••_._. 41~, 891. 7~ 36,710. 3B 76-1_80 51. 01 I, t~8. 'll 1,382. 61 087_ (;;) 454, 2~~ 44 

DenvCl'.•.. . .• _•.••..•••• .•_•• _•••..•_•.••••• _._.... 108,553.82 13.~(),'J,g __ ••.••••.. .,.75 MO.5~ G12.(){ It'. 16 l2J,13~.H

Detroit•.•...•.•.•.. ._. •••..•-_ ••-". •• __ •• _•••••• _._:. ~lW,607.5~ 22,800.08 ._•• • __ .. __ 7.~5 7~3.~~ ~M.~~ 421.41 34.~,:i08.~1

O~n.bo,o..... ._••••.••• •• 113,GlR3,H 12,77.37 •••••.•• H_ll 24~.8J 320.42 357.1J2 l2'l,~27.00

llonqlulu_._ ___ ..... _•••••.••• ._•••..•_._..... t9.300_1~ 3,B73,64 __ .••••• _._. . ...•• _._ IJJ.M 147.~5 al.~~ ,IJ,5M.J~

Huntington••.•••••. ._. __ ••••.••_. •••• __ ••.•••••••• 7<,1(2.11 5,838.l6 -- Ig~ 'l~.6:.1 MI3.1'J ~l5_4~ ~2,lQ'.53

Indi.napoli, .• _•• _. • __ •••••••••••• _ .•_. 157, 253. M W,T.l5.~9 ._........ ,79 ~5J.9~ :J!I6.87 211.&1 IG8,6~l.ll

Etlr~~~~~.:._·:::::::::::::::::::::::::::::::::::.:::~:~::::,::::::~::: ;!~g:~ 1~;~~i~ ....~~:~~~-~: It?o 2'!M:* l,L~:~~ i,1~~·1~ ~~:U~:~ Milwaukee •.•.•.•......•.• • __ •• _••••.•_. ••• _•••.• __ 1~2,Ml.26 8.1)11:26 _••• __ •• _.__ .25 '77.4~ ~~.20 3t~.11'2 In-lll.iG Na,b~iUe" • __ ••••.••••• ,._............ 177,~12.81 17,D7~.97 9.D' fAJ.N .'I,14.M ~\KU7 IQ~,G8~.J8

Ne .."tlrk...••..•.•.... ._._•••..••• •• _._ •••. _ 300, So:l. 81 13,734.51 7,209:97 1,11 ~.3r06.17 l,fj3llllJ l IIH.{.I 39~,ll2S.~l

N~,,"li.ven.... __ "0 ••••••••• ••••••• Zl9,HJ,(101 10,490.80 208.14 2.1~ l.l~J.;l 1\30.80 '3Q2.{~ 262.30080 Ne ... O,loono_ _ ••• __ ••••. • __ , .•••••.• __ 124.7211.20 lo, ~05. 85 .••••_._...... 2,00 19r. ~~ 5I.H. 30 ~5~. 51 lJ~, l81. 77 New.Yoj'k: 

Seronddi~isiQn. •••••••••. ._••.•••••.••• __ 931, 677. (){ 7,317./D 34,42l1.W ~i90 3.UI..\5 ~,li2.45 70'2.81 9s.'1,7t:I.11 

Ullpe-rdl.lS<ln __ •..... o"_~o_._•••••••• • __ ._•••••••_._ 887,:i08.28 12.836.00 ••••••••.•••.. l.73 3.l0Z.~:, 1,377.(7 1,3~.7~ 9~j~~.57 Okl.borna •••••.•• . __ •••.•••••.••• 170,458.31 3,1,rr.l5,OO __ •• _._ •• 7.gl (2'lSO (,[;0.2'1 298.H 2lO,8J"J.~0

OmAha._._ ....•.•......•.••• ._........ •• __ ._..... 2H,~48.78 11,lS8.39 .•••..•••.•0.. ~.;9 4t3J~ 5H.50 HI.OS 2J~,7J9.~9

PhIlMelpltift.... ,...••• _" •• _•••••.•••'•.. _ 6l3,MO.~4 21.013,2'J 15, !lIl7. 50 2.B 2.J~2.59 1.892.~0 &\2.~~ 66<1,001.70 

Pitt;bu!"£h._•• _....•...__ •••••. __ •.••••••.•• • __ •. _.. 310, ~1G. 3~ 12. 320. 11 t, 300. O~ 3.18 57J. 1,619.61 711. Ti 339, ~'1. ~5

Ri.h<bonol.•.•.•.....•• __ o~o __ ~_ .._ •••••••• •• _ •••••• _........ 130,171.80 11, 039. Zl 234.00 1.~3 aDa. GO 3~.2::l 3611.<11 U~,773.o.\

B.ltL<lkeCi~y ••... _•••• • __ ••••.•••••. _ 90,r,7r,.87 11,9M.07 ._. __ •••.•• 7.~1 319.92 807.75 l~L03 IIXl,Qjl."5 

Ban F!"8uCIICO•••••••••••••••• ...._•••••• _. __ ~~O_ ••••••• •• 332, ~95, OS 16,437.58 10,626.36 7. ~~ J. 013. 2S D2:>.IoO 512. ~1 3G.\, II!!. ~1 8<lIltLle._..... ,._ .•••••• • __ •• _••••••.••••. _ __ 

237,790.93 13.0ro.40 ..._.......... ~.~~ 1,(\26.2'3 l,l17,21 ~IO.u<1 254.16~.19

BDl'lu~JI~ld.••••••••••••. __ __.... ••••••• .. __ •••• ••••••. ••• 103, 3U. 38 U, 27(1. 89 13. 35 2M. 74 4211. 7D 343 02 l i8. G(lUtl 

St.Loui.,_ ..• ._ ....•••••••••• •• __ •••••..•• ._._. Z16,j97.16 7,516,8B -iiii.-iiii· ~~.'O 182.00 MI. 1\3 3llW.~5 :l85,~1~.t.8

Sl.huL•••.•••••... ••.••••••••• •••.••••••••••_ lBO, Otl. S9 17. 1154. 3D "__ ,_. •__ ._ 3.J! IlO-l.H ~2:>.t7 ~19,30 200,298.11 

Wlehltll._.. -- -. .•••••••••••.. ------•. --••••••••••••- .-. I-::-~':""o:'c··cro:-i_~""·:';'C'~".lc··C·C··C·C··C·C··C·C·+~-c~'C· ~?'I--:::_'~OO:·C·~·_I_::_C'~":·~·"' 1-::-7·:'C·~'":I::-~·'· 1 ~~'C·',' 

'rotAlmm....mu_.. "_..mmnn..mum.'''...' ..m 10,697,904. I 5~3, 523, 61 I 1l0,OOl.84 UB. 01 37, 4~7. ID 3D, 037. 51 17,3\13.8;,1 !ll, 335, :'5D.6~

F. DISBURSEMENTS BY DISTRICT SUPERVISORS' OFFICES' 

Mii.oell"· TQI.,I neoUll 

Bujl'plle, 

and. eCjulp• ni<in~

1'alegraph Telephone Saio.I;'~ 01 •upor~L""',

el~,k<.-C,",

Dlaftfct 

E===========-3 

Boskln••. _.. _._.....••••.•..•••••• New York -. ._••... • . $M..~.r(l,\3~ I. 051, [~3. 02 tO~,O&_l,O[ 79, 3l:.-l. "3 $'l,3~"o,OO 9,828. 37. $134.Gil 

277. 05 $3,673.14 6, 28,l. ,jJ 

l\:!3,8j'8.u

27, 021. M $17,.iil1.71 30, 238. ill $771,080.14 

I, 20~, 077. 50 

Plliladelpbia._._. __ . New~rk ••.. _•••••......••••••••..•••• __· B"ltirnore_______ _"._ ••.... _ __ ._ .. __ •.....•... _. 

.. .... __ . 

11%,671. 86 ]7f,.,'\lI300

767,D71.S\1 

53, m 7~

14,40\,81 

!39,fM.~5

18. am, H 6,4(\4 20 200.00 

113.ll4 

IORI5 

2'J1.21 

2, 427. 73 2,OO7.S" 

~,3(D.40

38,112.21 

17,7'l7.M 

52,000.00 

16,001. 14 12.m.70 

l5,021.80 

1,054,310. OJ 

429, f'lO. 2G 928,100.70 

Atl.ntB.•••••••••••••.. _..•_._. Lou;'yille••.•• _._. ._._ .. __ ••••.. _. Cl"veland"••.••••• __ _. CmciD.IllltL. •• __ ._••••.. . ..••. .••...•••...• _._._ • ...••••.••..•• ._ ... _ "-38,(;('1,'~

4i2,WI.2ll 

418. 8:Jl. SI, 

87, [60, "3 

57,lll(l91 

~3,ai380

~2,~la.~5

G. 3~ I, 00 

8.384.14 

····22.-8~D.86 3, 136. 78 

~~.48

183.6:.1 

268.03 ~. 00 

2,153.82 

l,4811_I)O

2,M!l.02 

,\32. 34 

40,0410.57 

lO,27~.98

24,58;,1.04 

I, 335. WO 

H,SS6.51 

2,800.il~

l2,17{i,~1 182. 30 

4G~,1(}{.40

49~,230.22

~24,Wj.87

lIB, ~H. 76 

~~~a6~i;;ai:i;.::::::::::::::::::::::::::::::::::::::::: l'n~:~'~~ g:~%:~ t~I:2~ m:t.:: ~:~~:~ ~:~~:~ i~:~~:,~~ I,~:::g~ KonilB. City•••••••••••••••••••. _ 

~t ~~~:::::::::::::::::::::::--.--::_:_::::::::

...•...••..•••••••••. 

:::::::... 

S.Y.l.3()2:n

Jt: t~~ ~g

69.r~. 00 

""4i'- ~~7'- 00 ­

2.192. ali 

-­

In 00 3, Utl. 61 22,053.70 

····-i62.-79· .--i;446'-88- .-:iO;iii.s. 34 

8, ~ge, os 

3., m~~

466, 388. B~

~: ~R ~~ Den~er••••••• • __ ._••••••••.... _._ •. ....•.. _. 2OO.l07.13 31\~D3.88 4.856,75 21R08 1,450_88 13,083.62 5,U2,lW 267,6.'13.56 

SsnFranclsoo•• _. __ • •• __ •••... ..••••••.•.••...•••. _._. f.f.5,0IIII:16 W,S5!1.D2 13. 491. 7G 150.20 t,467.14 25,827.41 6,H4.27 700,326.8~

800.ttl"•••••••••••••••••• " -_ •••• __ ••• ··_·····_····__ ··I--~""'" OOO"·~'"'.I---"""· ,.,","."";.I---'"'""~·'"'cl-~~"'''''·"~"CI-'''"''";c. ",,~!--,""' .'M,...'""1.--"'"'"'""·W"CI---'"""" 'w"'.,,"'" 

Tcit8J 8,3Q3. M4. 4G 841, iH. 50 1m :l2~. 00 3, 800. 3~ 42, 650.8~ ~07,145, 7I 193, OO~. 66 9.082,372.28 

, From [h~ 8~""ojl"lanQn "G61]ocllng tlie Jnfemlll revenuo, 1935." 
__ __ 

TABLE 78.-E:qI.msea af the Internal Rtluen,ue Serl'iu, jiaca1llear ended June 80, lBSS-Continued 

O. DISBURSEMENTS DY THE Cnn;F DlSnURSlNa OFFICER. DIVISION OP DlsnURSRMENT, TREASUny DEPARTMENT, AND DIRECT SETTLE·
 

MENTS TIIRouail OPPICE OF TilE COMPTROLLER aENERAL, CLAIMS DIVISION
 

Stelionl,11y,l ,m~ SUPJ'lIle9 Expre"" Approprl8Uon Mlscall!'­ Reot Telegraph Telephone 9Uppl1.". "d "d Totel oeo"," OQ.UJpllloot fre/gbt

pr/otiog ""

Collecting tb. loWI1lA Ir• ...:lnno, \035.. • ._. SlI, 057, 7BI: 12 ~27,T15,B; 1\~B~I.12 IIll.B51.61 $43,313.00 $Jo.028.78 SIO,6!ll.33 SP, 978 ~I U27, VOl. 28 $IIl, nil, oro. 32 

Advolll!O.lO AI:1I""ltu",1 AdJWIlIlont Admlnlstra· 

lIon (tronsle' to lllll!fllil Revenue, admlnJstre_ Ilvo OXDeoses). __ . _. -. __ ..... . . aOO,Il8B.40 3,100. U 1t7.11 82,G01.2S to 1l3. !Il4.18 789,901.2:l 

Admlnlstrltloo 01 Cotton Act nll~3t (traosfer to Internal Reven" •• !ldmlnlllnlJve expeoses), 11l3ol-35. •• • ••••• 19,Q32-\'] J.0~,5~ 41l':l.iG I:!ll.OO 2'70,380,22 9,OSO.52 28,79:"07 H.OO 328,470,71 

AdvanC\lS 10 Del!l)"tment 01 Agricultun> under Tobll~",'-Aot01 uoe28, 1034 (tTonsrer.lo Inll,11lUll' '1'-' 

lVlvenue, admlnistrativc exPeoses),19:J4-3,1 ••_ ···I"·c·c·;'~"";:;.·'c'c'I';;;c"'~"'~::;.,I:..c·c·C.. ..c·;..:lc;;_o'o··"":.··lc..c·c..C·;..~·c·:lc,';'c'c'";·o";.I-o'c·c.~,·c";"·I-:.;,:.;'.',c·.,~cl·.·.:,·, ...·•.·"..,·I-;c;c,·c·'o';'eM

; Tctal .:_' : ... _ 10.(1.15;210: IS' 5.'!:!,.!3~.,jO 12,861.12 10, \:IIJ. ,2 H,IlOS. 24\3;2, l~O. ~S. 60.3.57. tB ""'" 11;8tT, J~II. 9~

il. RECAPITULATION' 

Appropriation Travel'oj: 

peo.e" Ren~ Telegraph TrJopbnuo SUflfli1es illl<l c~ulpmeut

MlllOllllaucous Total 

••••• •• • -. _-.. , __ , :18.052, 173. 73 Subkltal 

Co!l""t1ng the iCWrll~\ ,evenue, 10:1.'1' Colleclors • . ...•__ . ""_~ •__ ~~, 102, SO~. 52 Al(Cets' -. ._ •• •• _._. _. ...__ • • •• __ 10, ,10" 064. M 

8upervl~o" '_._._ ... . .. __ ._•. ... .. . ___ 8, 3~3, 004. 4~

Chiel d"bursing oUlwt, Trot,mY D~parlmeot and Ganeral Ac· ccunllng Office' __ •__ •• _. •• ._. " " • 0, ~,17, 'Ill\. 12 

$dOI.:I!l7.8:i 

r.3.1, 521. 51 

Bj','H.W 

,111, 7i5. G7 

2,rol,4t!."] 

MO, 2m, ,8· $5,\~. 30 J7I,;wI. M 

1)(1.001.34 4:l!1.01 81, ~,~T. iO 

100, 235_90 . 13, BOG. 3J (2, G5!1. 53 

12,301,12 8,S,\I~1 43,313. 90 

---­ ---­ :ll'3•.11 I. I~ n,73t) 31 2.00. Sll. 57 ----­

~5, '2W ~S

Sg, 03i. bI 

'(07,US.'l 

SO, 610: 11 

50S, 053. gl 

S~,13:"17

11,303 32 

lot O\l~. M 

137.876; iO 

3;J.,10L~

5Il, 9~2, Q'jQ 32 It,13~,7,1g.M

0, 952, 372 28 

to, 71'1, mOo 32 

41.lI\lri,lnr.s 

Advacoe" to Ag'I"llltural A~lullm"n~ Admill..istratloo (lranll~r to Internol no,onW!, admini.trative expen;e~): Colleole'" • .. ... . .. . .­ ... 

Chler disbu,.,ill~ om""r, Treasury Depa'tmen~ and O~n.ral Ae' ceuolrng om"" " . . . ..... __ 

B. ]0 {lB. 45 2,DI5.1~

21.04 2, '!I>'I. 37 I--;;;-~+:,:"=I---..........
 24, lfi2. ~; W.oo· • ll:'l.45 5. IlIJ. 5" 

70t. 7~ ~a,~6J.II )5,410.82 212,493.1~ 1,033, no. D5 

2l:m OS 83,903. U 

~. 3,9M.to9 

211. 3r. 92,.~57.&3

== 

t21,300 74 40. Gi7, 861. 49 

Sllbl<>lal -----'-- ro, 149 5.1 

.~ Tot:l1 •. I -.~ -'i-'-'- -- tl.67~'13,lOO,

~LAn.{s APPRO\'ED POR PAYMENT }'R01lf THE RE.'l'NDlNO APPROPRIATIONS

-----+­,

, , 1934 and prior 1{\35 and prior TOl-oI, }'e!ll'!! • I '00' :.;. Rofllcdiog t""esl11ell811y 00l1ect~j ! . ' " ; .;.. . C,--,,-".-.------r--~--+'---c_--+---~'

1~:""ces 824, iXJ8, ~f>l. 10 to Al:1icuhural AdJu"tnianr~dml"-!si;';,iion' itiMi~ieYt(; ini;;~;;rii.;vinu,):rnfundIDi proce.;S'in'gu.'XesC:::::::::::-._~~~:~~~~ ~~. ~~_, _87, OB& 553. 2(1 32, OO'J, 1&0. 81

We~rl~~~~."~.t_~_~:~!_~_~~J~_I~~_r ~_~~~_ ~~~~~~_~_~~_"!_~~_~~_~:;~~-(tr8DSfer to Intl,11l1al Rcven!Le,_~I_~_~i~_g _to_~~~~: " ."' . __ -. ::-;:::::::::__ 1.41852 

• M.'l,24S.i19 retirement deduet1oo5 Illoludell J • 81,G.15,OO reUreUlfnt d~dllotlon" InclUded, , $382.!L~7:72 retirellleut deduoiUoos loclua.li. I' nOJl\lll.32 retirement <le'luctlolllo Ilieluded. '$27,1,43e.'23 retirement deductions ludude<1... "8691.33 rotlrpnloot dealloliM~·lnduded, • $312,012,26 n>tJrement dedtl('Uoos Include(l. "1(8,60 reUremcllL dodlltllon"lndlld"~. , 

",' .. ,::-"" ~,

. : 

'..;... ;;~<.;. ~.:

,

,.

."F:::':=:~~::::::::::::::"':::::::"""':"""'::---
, 164 REPORT. OF. COMMISSIONER OF, INTERNAL REVENUE 

TABLE 7V.-Summary oj inly-nal-reee1lue slamps i8sued to (lll/ee/orB oj internal revenue and the l'Q8lma8ter Gelleral JOT Ihe year ended June 30, 1985 

Kind Qu"nlllY Value 

8Illrltll: 

1?~~~~~ci-iB7si.:::::::::::::: ::::::~: :::::::::::::::::::---_. --_. I. 6,:_gg UM, :\&7, t~ C"se (domestlc)._____ __ 355,220 as, 522. 00 

WholoMlo liquor doalor••••••••..•_. .•_. .________________ 2~4, tOO 0 00 Fermented mp.]t U(l1lOf. • • __ 70, 201,:175 22:0, 026, 758: 33 

Rottl" strips lor dl.tlllod spJrlt.!•• _._ •••"... •• " _ _ _ 829, ]85. 200 8, 201, 777. 00 

.~:;i~~~:.= t:;,::::::::::::::::::::::::::::::::::::::::::::::: ~~;m 7t(1.118~ Industrial nIoohol trnuafer.......................................... HS, (00 () 00
 

;~~~~~~~~~~::: ::::::::::::::~:::::::::::::::::.:::::::::::: 12, ~~ 8. 126. 63t: 

Tohacco and Sllulf: r \II 

r~~r::::::::::::::::::::::::::::::::::::::::::······:::: ...._::: 2, ~~:i:: ~:~~:t TIn foll Wnlppers lor tobll.COO.•••••••••••••••_••••••••••• _••• _._ '1, 313, 7i>O 25, WI, 62 Cigar: • Large••••.•••.•.•••.•••.•••.••••_••.• c•.••_._ ••_....•••.•••.••.•••• 152, 3G1, 2lIl 12, Is:!, 321. 17 SmalL••.••••..••••••••••••_•••••••••••••• __ • •• . 'Z!, 117. 700 161, ToO. 21 

Clgarelte: : , 

Oleo~~~~~:::::::::::: ::::::'::::;.:::t:::·:::::: :~::::: .::::::::::: a, 4'1-1, i~: :: JSS, 3~ m: ~!

DomestIc loolored1••••.•••.•••.•...•••.•••-.-.-•••••••••••-••••_._ 45, liOIl 102, 120.00 Domestfc ulloolollld)•••••••".•••••••, ••••••_•• ._.________ 191.IlO(l ~72, 336. 2S 

Pr"""", or renovated buttlll••••••••••: ••_... •••• •••• •••• •••• ••• •••• 14S, ro:> 6. r.:IO.OO Mixed flour••.•••' •.•••••••••••••••, __ •__ ; • .______ ___ __ __ _ 402. 500 .5, -ten, 00
 

Playing CIlrd._.••••••••••••.•_•••_••._••. ~... •••••••.•••.••• ••••.••.••• oW. 122, 140 4. 012, 2H. 00
 Documentary•••••••••••••••••••••••••••••• • .________________ 1l,621.liOS 17,77.5,672.00 

~8took:Uun!fIlr••••••••••••._•.••••.•••••••:••••:._._•••'...•••.•••• ••• ••• 12, 892, 452 12, 510, 748. 00 

Futuredcllvcry••••••••••••••••••••••••••: •••• _ ._... • 11l:774 3,~m()()

SUver uu __ ._ _ _ _ . 33.144 800,366.00 

Nnrootle•.•••••..•••••••••.•••.••••••••••.•••.•••••••"•••••..•••• 3, 187, 7W 103, 273. 75 

~li~~~1~_~~:e:~~~~:::::::::::::::::::::::::',:::::::::::::::::::::::: ::8n:! 19.Jj;~1~ 'l'obnoco ~"Io uu .;................. 2,107.750 4.457.2118,00
 

1

Tota!. ••••••••••••••••••••••••••••• ,.c._. ,: __ :_____________ . I 10.432,005. M2 

T.AlILJIJ SO.-C()~t oj printing and' bi1lodin~ jor the Internal Re~enu8 Bureal~

S,llTvice, fiscql years 1934 'and 1.935 " ,. 

. 1034 '''' .... ·9~~fC"~k , 

;Qu~ntitY

~je~cr~u::.~~~~~I.O.~~·_~.c:.~~.~~::;::::::::::1;14.~~ Letterheads••••.•••..••• •••••••••_••• , •••••••••• ,0,~500

Mi:l""llaneous: Dlndillg. mllll10mndUlU slieots, etc __ .,•••••.••c_ 

ToW••••••••••••.•••_••••••••••, •••_•• __ ••••• 

o 

Cesl QuanlllY 

135. :J4~.62 716,6,5

lI8, BOO. 001
 

9.]0lI.32 7.212. [,00
 

175. 513. l>I3 

7.353. (Itj 

m.J2S.11C Ii ,'I

" 

1iIiolo.......'"'''''~ ,,''''>.,.~,..~."..'.,.,.,,'''-''''-. ,''''..t'', '" " ......''" _..,i' " '~', l<',I'".:....,I"··..i,....~" .. _, :~, ',,,"
 ,,""'".'~f<~,.."""" ,:.J:"''''~'';~ ~_,:.;":,, .. ," .. r""~~""",,:,",, ',,,,, ••. r"",..'",~~.-'~

,.•...:" "~.,, ..,II, .A.i-·~.i.I:t!.:I'~,,~~,L,i..::,.,..'. ,:.. " ...:.'