ANNUAL REPORT 

OF THE 

COMMISSIONER OF 

INTERNAL REVENUE 

FOR THE FISCAL YEAR ENDED JUNE 30 

1942 

UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON 1942 

For sale by the Superintendent of Documents. Waahinatoa.D. C. Pike 25 coats (papa aver) 


CONTENTS 

Table 

28. Dealers in leaf tobacco in business, leaf tobacco exported and received 

from farmers, calendar year 1941, by collection districts and by 

States 

29. Leaf tobacco imported by cigar manufacturers, tobacco manufacturers, and dealers in leaf tobacco, calendar year 1941, by collection 

districts and by States 

30. Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1941 

31. Tobacco material held or owned by dealers in leaf tobacco, cigar and 

tobacco manufacturers on January '1, 1942, by collection districts 

and by States 

• 

OCCUPATIONS SUBJECT TO SPECIAL TAXES 

32. Number of each class of special-tax payers purchasing special-tax 

stamps covering the fiscal year 1942, or portion thereof, under the 

various annual rates, by collection districts and States 

OLEOMARGARINE, RENOVATED BUTTER, MIXED FLOUR, ETC. 

33. Production and withdrawals of colored oleomargarine, year ended 

June 30, 1942, by collection districts 

34. Production and withdrawals of uncolored oleomargarine, year ended 

June 30, 1942, by collection districts 

35. Production and withdrawals of oleomargarine (colored and uncolored), 

year ended June 30, 1942, by months 

36. Summary of production and withdrawals of oleomargarine (colored 

and uncolored), years ended June 30, 1933 to 1942 

37. Materials used in the manufacture of oleomargarine (colored and uncolored), year ended June 30, 1942 

38. Production and withdrawals of renovated butter, year ended June 30, 

1942; by collection districts 

39. Summary of production and tax-paid withdrawals of renovated butter, 

years ended June 30, 1933 to 1942 

40. Production and withdrawals of mixed flour, year ended June 30, 1942, 

by collection districts 

41. Production, importation, and withdrawals of playing cards, by 

months, year ended June 30, 1942 

ALCOHOL, DISTILLED SPIRITS, BEER, ETC. 

42. Ethyl alcohol: Production and withdrawals, by months, fiscal year 

1942 

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

withdrawals, warehouse losses, and stocks remaining in bonded 

warehouses June 30, by States, fiscal year 1942 

44. Ethyl alcohol: Withdrawals, tax-paid and tax-free, by States, fiscal 

year 1942 

45. Ethyl alcohol: Materials used in production, by kinds and by States, 

fiscal year 1942 

46. Ethyl alcohol: Production, by kinds of materials used, fiscal year 

1942 

47. Ethyl alcohol: Production, tax-paid withdrawals, withdrawals for 

denaturation, and stocks on hand June 30, 1934-1942, inclusive_ 

48. Denatured alcohol: Plants operated, production, withdrawals, and 

stocks on hand June 30, by States, fiscal year 1942 

49. Denatured alcohol: Production, by months, fiscal year 1942 

50. Completely denatured alcohol: Withdrawals, by formulas and by 

months, fiscal year 1942 

51. Specially denatured alcohol: Withdrawals, by formulas, fiscal year 

1942 

52. Specially denatured alcohol: Withdrawals, by leading formulas and 

by months, fiscal year 1942 

53. Specially denatured alcohol: Operations of bonded dealers, by States, 

fiscal year 1942 

54. Specially denatured alcohol : Operations of manufacturers, by States, 

fiscal year 1942 

CONTENTS 

Table 

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

fiscal year 1942 

56. Distilled spirits: Number of distilleries and internal-revenue bonded 

warehouses operated, by States, fiscal year 1942 

57. Distilled spirits: Production, by kinds and by months, fiscal year 

1942 

58. Distilled spirits: Production, by kinds and by States, fiscal year 1942_ 

59. Distilled spirits: Brandy produced, by kinds and by States, fiscal 

year 1942 

60. Distilled spirits: Total withdrawals, tax-paid, by kinds and by 

months, fiscal year 1942 

61. Distilled spirits: Total withdrawals, tax-paid, by kinds and by 

States, fiscal year 1942 

62. Distilled spirits: Bottled-in-bond withdrawals, tax-paid, by kinds 

and by months, fiscal year 1942 

63. Distilled spirits: Bottled-in-bond withdrawals, tax-paid, by kinds 

and by States, fiscal year 1942 

64. Distilled spirits: Stocks remaining in internal-revenue bonded warehouses, by kinds and by States, June 30,1942 

65. Distilled spirits: Stocks remaining in internal-revenue bonded warehouses, by kinds and by years and seasons of production. June 30, 

1942 

66. Distilled spirits: Losses in internal-revenue bonded warehouses from 

leakage and evaporation, by kinds of spirits and by States, and 

other losses, by kinds of spirits, fiscal year 1942 

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

and by States, fiscal year 1942 

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

fiscal year 1942 

69. Rectified spirits and wines: Number of plants operated and production, by kinds and by States, fiscal year 1942 

70. Rectified spirits and wines: Alcohclic liquors used in rectification, by 

kinds and by months, fiscal year 1942 

71. Rectified spirits and wines: Alcoholic liquors used in rectification, by 

kinds and by States, fiscal year 1942 

72. Distilled spirits: Wine gallons of spirits bottled by rectifiers and taxpaid bottling houses and bottled-in-bond spirits withdrawn on payment of tax from internal revenue bonded warehouses, fiscal year 

1942 

73. Distilled spirits: Production, tax-paid withdrawals, and stocks on 

hand June 30 of whisky and of total distilled spirits, fiscal years 

1934-1942, inclusive 

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

months, fiscal year 1942 

75. Fermented malt liquors: Breweries operated, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 

1942 

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

States, fiscal year 1942 

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

by States, fiscal year 1942 

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

stocks on hand June 30, 1934-1942, inclusive i 

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

States, fiscal year 1942 

80. Still wine: Production and withdrawals, by months, fiscal year 1942_ _ 

81. Still wine: Bonded wineries and bonded storerooms operated, production, withdrawals, losses, and stocks on hand June 30, by States, 

fiscal year 1942 

82. Still wine: Tax-paid withdrawals and stocks on hand June 30, by 

alcoholic grades and by States, fiscal year 1942 

83. Still wine: Amelioration and fortification occurring. after fermentation, by States, fiscal year 1942 

84. Still wine: Materials used in production, by kinds and by States, 

fiscal year 1942 

Pala 

136 

138 

140 

141 

143 

149 

149 

150 

150 

151 

151 

151 

152 

152 

153 

153 

153 

153 

153 

153 

153 

153 

153 

153 

153 

153 

153 

VIE 

Pate 

153 

154 

155 

155 

156 

156 

157 

157 

158 

158 

159 

160 

160 

161 

161 

162 

162 

163 

163 

163 

164 

165 

166 

166 

167 

167 

168 

169 

169 

170 
VIII CONTENTS IX CONTENTS 

Table 

85. Sparkling wine. Production and tax-paid withdrawals, by months, 

fiscal year 1942 

86. Sparkling wine: Number of producers, production, withdrawals, 

losses, and stocks on hand June 30, by States, fiscal year 1942_ __ _ 

87. Sparkling 'wine: Tax-paid withdrawals and stocks on hand June 30, 

by size of container and by States, fiscal year 1942 

88. Vermouth: Production and tax-paid withdrawals, by months, fiscal 

year 1942 

89. Vermouth: Number of premises operated, production, withdrawals, 

losses, and stocks on hand June 30, by States, fiscal year 1942 

90. Still and sparkling wines: Production, tax-paid withdrawals, and 

stocks on hand June 30, 1934-1942, inclusive 

91. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by 

months, fiscal year 1942 

92. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by 

States, fiscal year 1942 

TECHNICAL STAFF 

93. Analysis of the work of the Technical Staff during fiscal year 1942-

Income, profits, estate, and gift tax cases 175 

94. Analysis of work on compromise, extension of time, and final closing 

agreement cases, fiscal year 1942 176 

OFFICE OF THE CHIEF COUNSEL 

95. Appeals Division: Cases appealed to Board of Tax Appeals, including • 

those appealed from Board decisions to appellate courts, fiscal year 

1942 177 

96. Appeals Division: Number, and amounts, of cases shown. in table 95 

for the fiscal year 1942 only, by class of tax and amounts involved_ _ 177 

97. Appeals Division: Circuit and Supreme Court cases pending June 30, 

1942 177 

98. Appeals Division: Status of cases pending before Board of Tax 

Appeals June 30, 1942 178 

99. Appeals Division: Progress of cases in appellate courts on appeals 

from decisions of the Board of Tax Appeals, fiscal year 1942 178 

100. Appeals Division: Results obtained in cases closed before the Board 

of Tax Appeals during the fiscal year 1942 178 

101. Appeals Division: Disposition of cases closed by Board of Tax 

Appeals during fiscal year 1942 178 

102. Appeals Divisiorf: Number, and amounts, of cases pending in field 

divisions by class of tax and amounts involved 179 

103. Appeals Division: Disposition of cases by United States Board of 

Tax Appeals during fiscal year 1942 179 

104. Claims Division: Cases appealed to United States Processing Tax 

Board of Review, including those appealed to appellate courts, 

fiscal years 1938 to 1942, inclusive 179 

105. Claims Division: Number, and amounts, of cases shown in table 104 

for fiscal year 1942 only, by class of tax and amounts involved_ __ _ 179 

106. Claims Division: Status of cases pending before United States Processing Tax Board of Review June 30, 1942 189 

107. Claims Division: Results obtained in cases closed before the United 

States Processing Tax Board of Review, fiscal year 1942 180 

108. Claims Division: Civil cases received and disposed of by Processing 

Tax Section, and number decided by courts, fiscal year 1942 189 

109. Claims Division: Interpretative, corporate reorganization, and 

bankruptcy and receivership cases received and disposed of by 

Processing Tax Section, fiscal year 1942 189 

110. Claims Division: Review cases received and disposed of by Processing 

Tax Section, fiscal year 1942 181 

111. Claims Division: Cases received and disposed of by Reorganization 

Section, fiscal year 1942 181 

112. Claims Division: Cases received and disposed of by Bankruptcy and 

Receivership Section, fiscal year 1942 181 

113. Claims Division: Cases received and disposed of by Compromise 

Section, fiscal year 1942 181 

Table Page 

114. Claims Division: Classification and tax liability involved in cases of 

Compromise Section pending June 30, 1942 181 

115. Civil Division: Cases received and disposed of during the fiscal year 

1942 182 

116. Civil Division: Results obtained in cases closed during the fiscal 

year 1942 182 

117. Civil Division: Results obtained in lien cases closed during the fiscal 

year 1942 182 

118. Civil Division: Civil cases pending at the beginning and end of the 

fiscal year 1942 183 

119. Civil Division: Number of Civil Division cases tried by the Department of Justice and the number decided by the courts during the 

fiscal year 1942 183 

120. Interpretative Division: Number of cases received and disposed of 

during the fiscal year 1942 183 

121. Review Division: Number of cases received and disposed of during 

the fiscal year 1942 184 

122. Review Division: Public decisions, promulgated under Treasury 

Decisions 4359 and 4583, during the fiscal year 1942 184 

MISCELLANEOUS STATISTICS 

123. 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, 1942 185 

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

194 188 

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

revenue ,and the Postmaster General during the fiscal years 1941 

and 1942 193 

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

Service, fiscal years 1941 and 1942 193 

Page 

171 

171 

172 

172 

173 

172. 

173 

174 
ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, 

Washington, D. C., October 81, 1949,. 

The honorable the SECRETARY OF THE TREASURY. 

Sin: I have the honor to submit the following report upon the work 

of the Bureau of Internal Revenue for the fiscal year ended June 30, 1942: 

COLLECTIONS 

Total collections of internal revenue taxes during the year amounted 

to $13,047,868,518, compared with $7,370,108,378 during the fiscal 

year 1941, an increase of $5,677,760,140, or 77 per cent. The collections were the largest in the history of the Bureau and exceeded the 

combined total of the two preceding years. 

Income tax collections received during the March and June quarters, 1941, which included the first two quarterly payments on 1940 

earnings, amounted to $2,248,777,289, white the corresponding figures 

for the year of this report are $4,691,978,707, an increase of $2,443,- 201,418, or more than 100 per cent. The Revenue Act of 1941 was enacted September 20, 1941 and the new rates levied by that Act 

were made applicable to earnings for the year 1941. The increased 

rates together with better business conditions throughout the country, 

contributed to the increased collections. 

The following table shows the increases or decreases in general 

sources of internal revenue for 1942 compared with 1941: 

Summary of collections, fiscal years 1941 and 1942 

Fiscal year Increase or decrease (—) 

General source 

1941 Amount Per cent 1942 

Income taxes: 

Corporation income tax 

Individual income tax 

Excess-profits tax, declared value._ 

Excess-profits tax, Revenue Acts of 

1940:and 1941 

Excess-profits, Vinson Act 

Unjust enrichment tax 

Total 

Alcohol taxes: 

Distilled spirits, imported, excise 

Distilled spirits, domestic, excise_ _ _ 

Distilled spirits, rectification tax... 

Floor taxes (on stocks of Jan. 12, 

1934, June 30, 1934, June 30, 1938, 

June 30, 1940, and Oct. 1, 1941) 

Bottle or container stamps 

Wines, including fortifying brandy_ 

Fermented malt liquors, excise tax_ 

Special or occupational taxes 

Total 

$1, 851, 987, 990.58 $3, 069, 273, 346. 07 $1, 217, 285, 355.49 

1, 417, 655, 126.59 3, 262, 800, 389.86 1, 845, 145, 263.27 

25, 919, 566.85 51, 237, 371.60 25, 317, 804.75 

164, 308, 967. 23 1,618, 188, 950.87 1, 453, 879, 983.64 

2,156, 717.81 981, 717.42 —1,175, 000.39 9, 095, 561. 51 4, 401, 767.86 —4, 693, 793.65 

3, 471, 123, 930. 57 8, 006, 883, 543.68 4, 535, 769, 613. 11 

66 7 

130. 2 

97.7 

884.8 

—54.4 

—51. 6 

130.7 

34,889, 895. 90 35, 765, 107. 45 875, 211.55 393, 751, 625.27 538, 832, 969.63 145, 081, 344 36 13,460, 554. 79 17, 226, 467.90 3, 765, 913. 11 

25, 304, 050.09 41, 910, 928. 09 16,606, 878.00 11, 162, 805.62 12, 308, 132. 32 1, 145, 326.70 12, 819, 857. 91 25, 235, 944. 90 12, 416, 086. 99 316, 741, 027. 11 366, 161, 237.05 49, 420, 209.94 11,926, 361. 64 11, 075, 919. 22 —850,442.42 

2.5 

36.8 

28.0 

65.6 

10. 3 

96. 9 

15.6 

—7.1 

820, 056, 178. 33 1, 048, 516, 706.56 228, 460, 528.23 27.9 
2 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Summary of collections, fiscal years 1941 and 1942—Continued 

General source 

Fiscal year Increase or decrease (—) 

1941 1942 Amount Per cent 

Miscellaneous taxes: 

Capital stock tax $161652,639.88 $281, 906 134. 89 $116, 247, 496. 01 69.2 

. I Estate and gift taxes ..... 407, 057,747.62 — 432 540, 288.09 25, 482, 540.57 6.3 

Tobacco taxes — 698, 076,890.87 —780,982,216,72 82, 995, 324.85 11.9 

Manufacturers' excise taxes 617, 372 522: 93 771,902, 268.51 154, 629, 735.68 25.0 

Retail excise taxes 80, 167, 124. 46 80, 167, 124.46 

Miscellaneous taxes (admissions, 

communications, oleomargarine, 

documentary stamps, motor vehicle stamps, coal, etc 189, 077,167. 58 391, 384, 599.06 292, 307,481.48 107.0 

Sugar tax 74,834,839.60 88, 229, 803.06 —6, 605,036. 64 —8.8 

Total 2,153, 071,909. 38 2, 807, 106, 423.79 654, 034, 615.41 30. 4 

Employment taxes: 

Federal Insurance Contributions 

Act 687,327, 551.09 895, 335, 861.32 208,008, 310.23 30.3 

Federal Unemployment Tax Act_ 100,667,721. 58 119,616,967. 91 18, 959, 241 33 18.8 

Carriers taxes 137, 871, 187. 71 170,409, 014. 46 32, 637, 826.75 23.6 

Total 925,8511.460. 38 1,186, 361,843. 69 259, 505, 383.31 28.0 

Total, all collections 7,370, 108, 377.66 13,047,868,517. 72 5, 677,760, 140.06 77.0 

Comparative statement of tax collections by quarters, fiscal years 1941 and 1942 

Quarter ended— Income taxes 

Miscellaneous 

internal-revenue 

taxes 

Employment 

taxes, including 

carriers' taxes 

Total collections 

Sept. 30, 1940 6501931, 630.06 $808,885,033.53 $206, 025, 497.28 $1, 520,942,160.87 

Dec. 31, 1940 514,934, 197. 64 730, 863, 160. 81 208,466, 752.52 1, 453,754 110.97 

Mar. 31, 1941 1, 275,183,095. 86 780, 528,923.02 272, 587, 516.36 Z 326 299, 635. 24 

June 30, 1941 973, 594, 193. 61 864, 841,682 75 238, 776, 694. 22 2, 067, 212, 570.68 

Fiscal year 1941 3, 289,843,117. 17 3,174, 608,800.11 925,861 460.38 7, 370, 108,377.66 

Sept. 80, 1941 824,913,002. 46 908, 877, 507.38 255. 334,864. 30 1,989, 125,374.14 

Dec. 31, 1941 815,182,026. 51 1, 219,975, 191 32 269, 303,188 00 2 304, 460,410.83 

Mar. 31, 1942 2, 776, 840,852 75 1, 828,906, 882.18 356 383,5O1.84 4,962, 131,236. 77 

June 30, 1942 1,915, 137,854. 21 1, 672, 673, 362. 22 304,340, 29.66 3, 792, 151,495.98 

Fiscal year 1942 6,332, 073,735.93 6, 530,432, 93810 1,186 361, 843, 69 1%047,868,51t72 

Nora—The increase in income-tax receipts for the fiscal year 1942 is largely attributable to the increased 

rates levied the Reveue Ac of 1941. 

The capitaa 

by

toak taxis

n 

 due t be paid in the September quarter and the gift tax in the March quarter. 

Other miscellaneous taxes are payable monthly. The March quarter includes full-paid calendar year income 

tax returns. 

In the appendix will be found tables showing the amount of internal 

revenue tax receipts in detail for the year, with statements of comparative collections by districts, States, and Territories, during the 

fiscal years 1941 and 1942. Tables are presented also showing the 

quantities of liquors, tobacco, oleomargarine, etc., tax-paid for 

consumption. 

Additional assessments.—The additional assessments, including interest and penalties, resulting from office audits and field investigations made during the fiscal years 1941 and 1942, were as follows: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 3 

Class of tax 

4 

Fiscal year 

1941 1942 

Income 8289, 725,157.00 1 $300. 539, 626.00 

Miscellaneous Internal revenue: 

Estate 55, 539, 68833 71, 390, 192. 91 

Gift 9, 263, 764.22 5,990, 702.88 

Capital stock 994,812. 55 1, 177,930. 88 

Sales 3, 003, 389.26 4, 491, 267.97 

Liquors 5, 476,957. 12 3, 609,027. 11 

Miscellaneous 6,591, 263.80 12,381,042 79 

Tobacco 82 428.18 185,098- 44 Coal 659, 393. 18 401, 147. 15 

Silver 4.75 

Sugar 239,077. 24 1, 208. 52 

Total miscellaneous 81,850, 773. 88 2 99,627, 60x.38 ' 

Employment and Carriers taxes 31, 744, 653.82 3 38, 273, 869.01 

Grand total 383,320, 584. 70 438, 441,098. 39 

1 Includes, for income taxes, $288,536,704 from the Income Tax Unit and $12,002,922 from the Accounts and 

Collections Unit. The assessments of the Income Tax Unit include $31,854,839 made under the jeopardy 

provisions of section 279 of the Revenue Act of 1926 and section 273 of subsequent Revenue Acta. 

2 Includes, for miscellaneous internal revenue, 384,905,987 from the Miscellaneous Tax Unit, $11,112,589 

from the Accounts and Collections Unit, and $3,609,027 from the Alcohol Tax Unit. 

a Includes, for employment and carriers' taxes, $10,167,373 from the employment tax activities of the 

Accounts and Collections Unit and $28,106,496 from the collectors' offices. 

Rotunda, etc.—Payments for the refund of taxes illegally or erroneously collected and for redemption of stamps and drawbacks are made 

from sums appropriated for such purposes. 

Number of claims paid and the amount of refunds, payments, and repayments, including interest, during the fiscal years 1941 and 1942 

Class of tax 

Number of 

claims Amount refunded or repaid Interest allowed (included 

in amount refunded) 

1941 1942 1941 1942 1941 1042 

Refund of internal revenue 

• collections: 

Income taxes 

Miscellaneous internalrevenue taxes: 

117, 851 196,969 $38, 328, 418. 77 $30, 304, 259.18 $7, 066, M. 80 $5, 461, 131. so 

Bituminous coal 89 79 7,843.00 5, 338. 46 664.10 198.28 Capital stock 2,854 2, 803 601, PA 49 408, 135.80 81, 702 93 43, 156.61 Distilled spirits 

Estate 

7, GU 

1, 613 

8, 43 

3, 585

9 296, 715.93 

14, 544, 829. 66 

464, 143. 83 

13, 144, 514. 26 

Z 332. 33 

149. 71 

6, 615. 

1, 384, 571 73 Gift 

Miscellaneous tax... 

411 

198 

432 

1,452 

662,027. 37 

127, 554. 68 

505, 530.75 

596, 971. 67 1

660, 

101, 898.09 

20, 366.08 

86 592.48 

37, 283.97 Narcotics 317 150 757.62 237.33 6.21 Sales 2,120 981 2, 240, 748. 33 1, 968, 395.42 206, 766.87 310, 667.55 Sugar 996 525 1, 749, 925.86 938, 729.92 297. 15 278.64 Tobacco 

Employment taxes: 

365 117 5, 753. 69 2, 060.12 104.57 73.57 

Carriers 

Federal Insurance 

127 61' 76, 689.43 22,035. 21 6,778.71 2, 69860 

Contributions 

Act 10,868 41, 263 665, 703.50 1, 20%411.01 57, 197.42 50,543. 54, 

Federal Unemployment Tax Act__ 

Agriculleual adjust15,448 16, 392 1,954,427.75 2,190,546.14 68 783.17 76, 892. 28" 

ment 12,861 8, 124,017. 63 22,073, 066.12 1, 254, 008.04 2, 234, 535. 71 

Total 113, 681 273, 218 59, 386, 878. 60 73, 775, 386.24 9, 611, 226.08 9, 695 243.70 

Repayments (not refund 

of taxes erroneously collected): 

Redemption of stamps: 

Distilled spirits 1, 865 1,620 112,949. 77 81, 180.6E4 707.03 39299 Miscellaneous.. 2,176 6,880 295, 292.03 568, 066.18 21,643,09 15, 814.49 

Narcotics 68 47 587. 76 278. 77 
4 REPORT OF COMMISSIONER OF INTERNAL REVENUE, 

Number of claims paid and the amount of refunds, payments, and repayments, including interest, during the fiscal years 1941 and 1942-Continued 

Class of tax 

Number of 

claims Amount refunded or repaid Interest allowed (included 

in amoun refunded) 

1941 1942 1941 1942 1941 1042 

Payments-Continued. 

Redemption of stampsContinued. 

Silver 

Tobacco 

- Total 

Drawbacks: 

Alcohol 

Tobacco 

Total 

Grand total 

2,010 1,997 $2,112, 618. 81 $1, 687, 035. 19 

6,119 10, 544 2, 521, 448.37 2, 336, 550.82 $22, 350.12 $16, 207.48 5' 

992 

35 

222,

1, 

437. 10 

136. 74 

413, 075. 80 

7,062. 79 

457 I, 027 223,573. 84 420, 138. 59 

180, 257 284, 789 62,131, 900.81 76, 532, 074.65 9, 533, 576.20 9, 711, 451.18 

NOTE.-There were also re unded from Philippine coconut oil tax collections (trust fund) he amounts of 

$985,008; including $5,259 interest, covering 564 claims during the fiscal year 1941 and $234,145, with no 

interest, covering 450 claims or the fiscal year 1942. 

The figures in this table will not agree with those in later sections of this report for the eason that the 

amounts shown in the later sections relate to claims disposed of by the units, whereas this table shows the 

actual payments made. 

COST OF ADMINISTRATION 

The amount of $77,725,421 was appropriated for the fiscal year 

1942 for salaries and expenses in connection with the assessment and 

collection of internal revenue taxes and the administration of the 

internal revenue laws. The Bureau transferred the sum of $1,300,000 

to the Post Office Department for expenses in connection with the 

sale of the motor vehicle use stamps which were made available to 

motor vehicle owners through post offices throughout the country. 

The expenditures aind obligations against the Bureau appropriation 

were $73,805,704, leaving an unexpended balance of $2,619,717. The 

expenditures do not include amounts expended for refunding taxes 

illegally or erroneously collected and for redeeming stamps. The 

cost of collecting $12,976,589,177 (excluding $71,279,340 collected by 

post offices) during the year was $0.56 per $100, compared with $0.89 

per $100 of collections for 1941. 

The amount of $1,100,000 was appropriated for the fiscal year 1942 

for salaries and administrative expenses in connection with making 

refunds authorized by Titles IV and VII of the Revenue Act of 1936. 

The amount expended and obligated from this fund amounted to 

$853,021, leaving an unexpended balance of $246,979. 

Office of Executive Assistant -On August 9, 1941, there was established in the office of the Commissioner the position of Executive 

lissistant. The function of this position is to supervise and coordinate 

the activities of the Administrative Division and the newly reorganized Personnel Division with the operations of the various Units of 

the Bureau in order to maintain uniformity of action and to assure 

conformance with rules, regulations, and established policies of the 

Bureau of the Budget, Civil Service Commission, and the Treasury 

Department. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE' 5 

During the fiscal year ended June 30, 1942, there were in the field 

and departmental service of the Bureau 5,192 appointments and 

3,430 separations. The number of separations includes 1,276 employees who were granted military furloughs and 184 retirements, of 

which 70 were on account of disability. There were also 29 employees 

separated for disciplinary reasons. The distribution of personnel in 

the field and departmental service of the Bureau is shown in the 

following table: 

Branch of service 

June 30, 

 1941 

June 30, 

 1942 Increase or 

decrease 

(-) 

Employees in the departmental service 4,151 I 4, 329 178 

Office of collectors of internal revenue 12, 322 313, 699 1, 372 

Supervisors of accounts and collections 44 46 2 

Internal revenue agents' forces: 

Income and estate taxes 5, 490 35, 929 -66 

Miscellaneous and sales taxes 63 62 -I 

Offices of district supervisors 9, 013 49, 318 305 

Miscellaneous field force (Alcohol Tax Unit) 13 13 

Field force (Intelligence Unit) ' 369 415 46 

Field force (Technical Staff) 537 531 -6 

Field force (Assistant General Counsel's Office) 228 233 5 

Total 27, 230 29,066 1, 835 

1Exclusive of 335 temporary employees on the internal revenue roll and 126 permanent employees on the 

refunding processing tax roll. 

2Exclusive of 1,519 temporary employees on the internal revenue roll. 

3Exclusive of 5 temporary employees on the internal revenue roll and 17 general deputy collectors on the 

refunding processing tax roll. 

4Exclusive of 3 temporary employees on the internal revenue roll. 

IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1942 

AFFECTING THE BUREAU OF INTERNAL REVENUE 

SEVENTY-SEVENTH CONGRESS, FIRST AND SECOND SESSIONS 

Public Law 187, approved July 22, 1941, amends sections 3341, 

3351, and 3361 of the Internal Revenue Code so as to make the current law with respect to drawback of tax on articles exported from 

the United States applicable to like tax-paid articles when shipped 

from the United States to, respectively, the Philippine Islands, the 

Virgin Islands, Puerto Rico, Guam, or American Samoa. It repeals 

section 2907 of the Code, relating to the collection of the tax on distilled spirits where a case containing distilled spirits has been tampered with. It also amends section 309(a) of the Tariff Act of 1930 

by extending the scope of such provision to articles withdrawn, free 

of internal revenue tax, from any internal revenue bonded warehouse, 

brewery, winery premises, or bonded premises for the storage of wine. 

Public Law 250, Revenue Act of 1941, approved September 20, 

1941, in general amends the income tax provisions of the Internal 

Revenue Code by increasing the surtax on individuals; providing an 

optional tax for individuals with gross incomes from certain sources 

of $3,000 or less; reducing the personal exemption of individuals; 

integrating the corporation defense tax with the basic rates; and 

imposing a surtax on corporations. It also amends the Code by 

increasing the rates of .excess profits tax and changing the provisions 

for the computation of the excess profits credit based on invested 

capital; increasing the rates of the capital stock tax, estate tax, and 

gift tax; making permanent the temporary manufacturers' excise and 

import taxes; making permanent the 10 per cent defense tax with 
6 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

respect to the declared value excess profits tax and numerous miscellaneous excise taxes • increasing the rates of numerous excise .taxes; 

imposing new manufacturers' excise taxes on sporting goods, luggage, 

electric, gas, and oil appliances, photographic apparatus, electric 

signs, business and store machines, rubber articles, washing machines, 

optical equipment, and electric light bulbs and tubes; imposing new 

retailers' excise taxes on jewelry, furs, and toilet preparations; and 

imposing taxes on transportation of persons by rail, motor vehicle, 

water, or air, coin operated amusement and gaming devices, bowling 

alleys, billiard and pool tables, and the use of motor vehicles and boats. 

Public Law 285, approved October 30, 1941, amends section 124 of 

the Internal Revenue Code by extending the time for applications, 

and changing the procedure, for certification of national defense 

facilities and contracts for amortization purposes. 

Public Law 386, approved December 26, 1941; amends section 3508 

of the Internal Revenue Code so as to change the termination date of 

the taxes on sugar imposed by Chapter 32 of the Code from June 30, 

1942, to June 30, 1945. 

Public Law 412, approved January 24, 1942, amends section 2883 • 

of the Internal Revenue Code by authorizing the withdrawal of distilled spirits without payment of tax under certain circumstances 

during the unlimited national emergency proclaimed by the President 

on May 27, 1941. 

Public Law 436, approved February 6, 1942, retroactively repeals 

section 124(i) of the Internal Revenue Code so as to simplify the procedure in connection with the amortization of certain facilities. 

Public Law 490, approved March 7, 1942, extends under certain 

circumstances the time for the filing of income tax returns and the 

payment of income taxes in the case of individuals in the armed forces 

of the United States and civilian officers and employees of any department or agency of the United States. 

Public Law 508, approved March 27, 1942, amends section 2883 

of the Internal Revenue Code, relating to the production of alcohol. 

Piffilic Law 510, the Public Debt Act of 1942, approved March 28, 

1942, amends section 20 of the Second Liberty Bond Act by providing 

that certain obligations authorized by the Second Liberty Bond Act. 

may, under such regulations and upon such terms and conditions as 

the Commissioner with the approval of the Secretary of the Treasury 

may prescribe, be receivable by the United States in payment of any 

taxes imposed by the United States. It also amends section 4 of the 

Public Debt Act of 1941 so as to remove the tax exemption privileges 

with respect to dividends, earnings, or other income or gain from 

shares, certificates, stock, or other evidences of ownership issued on or 

after March 28, 1942, by the United States or by any agency or instrumentality thereof 

Public Law 519, approved April 8, 1942, amends section 2901 of the 

Internal Revenue Code by providing for new limits on allowances for 

losses of distilled spirits by leakage or evaporation while in internal 

revenue bonded warehouses. 

Public Law 526, approved April 20, 1942, amends sections 3045, 

3031, 3030, 3032, 3036, 2825, and 3038 of the Internal Revenue Code, 

relative to the withdrawal of brandy for fortification of wines and 

production of wines, brandy, and fruit spirits, so as to remove therefrom certain unnecessary restrictions. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE• 7 

Public LaW 528, approved April 28, 1942, which provides for the 

renegotiation of certain Government contracts and is designed to limit 

profits therefrom, makes available to the War and Navy Departments 

and the Maritime Commission the services of the Bureau of Internal 

Revenue to the extent determined by the Secretary of the Treasury 

for the purposes of making examinations and determinations with 

respect to profits derived from such contracts. 

Public Law 635, approved June 27, 1942, provides that all articles 

imported into the United States, its Territories or possessions, including the Canal Zone and the Virgin Islands, consigned or addressed 

to members of the armed forces of the United Nations, other than 

those of the United States who are on duty therein, which articles are 

for their personal or official use, shall be admitted free of internal 

revenue taxes imposed upon or by reason of importation. 

ACCOUNTS AND COLLECTIONS UNIT 

The Accounts and Collections Unit is the central administrative 

organization for the 64 internal-revenue collection districts and makes 

the administrative audit of all expenditures for the Internal Revenue 

Service. The Unit also administers the employment taxes imposed 

under Chapter 9 of the Internal Revenue Code, the taxes under Subchapter A (Federal Insurance Contributions Act) being with respect to 

employment by others than carriers, Subchapter B with respect to 

employment by carriers, and Subchapter C (Federal Unemployment 

Tax Act) with respect to the tax on employers of eight or more. 

There were 44,751,746 tax returns filed in collectors' offices during 

the fiscal year 1942, an increase of 16,674,509 over the previous year. 

Of the total returns filed ., 27,773,079 were income tax returns, an 

increase of 11,622,583 during the year. The increase in the number 

of returns filed may be attributed largely to the reduced exemptions 

on income taxes and the levying of new miscellaneous taxes by the 

Revenue Act of 1941. 

A total of 15,642,869,033 revenue stamps, valued at $3,107,143,869, 

was issued to collectors of internal revenue and the Postmaster 

General during the year, compared with 13,878,586,593 stamps, 

valued at $1,455,156,314, issued during 1941. 

Revenue stamps returned by collectors of internal revenue and by 

the Postmaster General, and credited to their accounts, amounted to 

$652,233,280. There were 231 applications allowed for restamping 

packages from which the original stamps had been lost, mutilated, or 

destroyed, compared with 318 applications in the preceding year. 

During the year, 70,420 income tax, 41,781 miscellaneous tax, and 

531,250 employment tax returns were investigated by field deputy 

collectors, and 2,646,645 information returns were verified. At the 

close of business June 30, 1942, there were outstanding in the 64 

collection districts, for field investigation, 12,190 income tax returns, 

compared with 4,868 as of June 30, 1941. The number of information 

returns on hand June 30, 1942, was 1,231,400, compared with 1,729,-

903 as of June 30, 1941. On June 30, 1942, there were 174,840 warrants for distraint in the custody of the collectors' field forces for 

collection, compared with 183,594 as of June 30, 1941. 

Collectors of internal revenue, after-having taken the necessary 

administrative action, transmitted to the Bureau or otherwise dis4E10953-42-2 
8 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

posed of 303,259 claims, as compared with 261,955 claims in 1941, an 

increase of 41,304. The number of claims on hand in collectors' 

offices at the end of the fiscal year was 15,687, compared with 8,223 

at the close of the previous fiscal year. 

Field deputy collectors of internal revenue served 476,240 warrants 

for distraint, which resulted in the collection of $62,572,099. An 

average of 4,720 producing field deputy collectors made a total of 

2,873,404 revenue-producing investigations, including the serving of 

warrants for distraint, compared with 2,220,467 revenue-producing 

investigations made by an average of 3,732 producing field deputy 

collectors in the precedingyear. The total amount collected and 

reported for assessment by ffeld deputy collectors was $113,794,106, 

as compared with $90,285,877 in the previous year. The average 

number of investigations made per field deputy and the average 

amount of tax collected and reported for assessment were 609 and 

$24,109, respectively, as compared with 595 and $24,192 in 1941. 

The supervisors of accounts and collections submitted 98 reports 

covering their examination of the accounts of collectors of. inte.nal 

revenue during the year, compared with 107 reports submitted during 

the year ended June 30, 1941. Every collector's office was examined 

at least once and all but 30 of the collectors' offices were examined 

twice during the year. The internal-revenue stamps in the office of 

• the United States internal-revenue stamp agent for the Philippine 

Islands were verified once by the auditor general for the Philippines 

during the year. The invasion of these islands by the Japanese has 

resulted in the discontinuance of the activities of this stamp agent. 

Five new collectors and six acting collectors were installed during the 

fiscal year. Thirty collectors' offices were transferred under renewal 

bonds. 

In administering the personnel of the several collection districts, 

the provisions of the Classification Act of 1923 and amendatory Acts, 

and decisions of the Comptroller General relating thereto, have been 

closely adhered to. The policy has been continued of making such appointments as have been authorized in the field collection service at the 

minimum salary rate of the appropriate grade, and all applications for 

positions have been carefully scrutinized and investigated with a view 

to maintaining the usual high standard of requirement for employment. 

The Disbursement Accounting Division administratively examined 

and recorded 1,539 monthly accounts of collectors of internal revenue, 

internal revenue agents in charge, Technical Staff and district supervisors, including the San Juan (P. R.) branch of the district of Maryland and the Honolulu (T. H.) branch of the San Francisco Alcohol 

Tax District No. 14, comprising a total of 143,158 vouchers, in addition to which 6,042 expense vouchers of employees and 19,346 vouchers covering passenger and freight transportation and miscellaneous 

expenses were audited and passed to the chief disbursing officer, Treasury Department, or the General Accounting Office for payment. 

Assessments of employment taxes.—During the year, 5233 assessment 

lists, consisting of 10,228,018 items totaling $1,178,424,907, an increase 

of $332,032,361 over the previous year, were approved by the Commissioner. These lists included original and additional assessments of 

taxes under Chapter 9 of the Internal Revenue Code, formerly Titles 

VIII and IX of the Social Security Act and Carriers Taxing „Act of 

1937. Included in this total were 1,749 lists, prepared by, the collectors' offices and adjusted by the Bureau, consisting of 10,152,847 

items totaling $1,168,257,534, and 3,384 lists prepared in the Bureau, 

consisting of 75,171 items totaling $10,167,373, as further analyzed in 

the following tabulations:: 

Analysis of employment tax assessments appearing on collectors lists 

Sources Items Tax and penalty Interest Total 

Fedetal Insurance Contributions Act 

Federal Unemployment Tax Act 

Carriers taxes 

Total 

9, 662,163 

458, 667 

32, 017 

$882,179, 

122, 715, 

161, 564, 

490. 33 

727. 68 

118. 81 

$1, 042, 

'564, 

191, 

239. 66 

339.35 

618. 47 

$883, 

123, 

161, 

221, 

280, 

755, 

729.99 

067. 03 

737.28 

10, 152, 847 1,166, 459, 336.82 1, 798, 197. 48 1,168, 257, 534.30 

Analysis of employment tax assessments appearing on Commissioner s lists 

Sources Items Tax Penalty Interest Total 

Federal Insurance Contributions Act. 27, 243 $1, 530, 764.71 $191, 503.85 $217, 932. 22 $1, 890, 200.78 

Federal Unemployment Tax Act__ 47, 911 7, 012, 458. 60 478, 359.88 783, 028. 42 8, 271, 896.90 

Carriers taxes 

Total 

17 2, 842. 49 399.74 2, 083.10 5, 325. 33 

75, 171 8, 546, 065. 80 620, 263. 47 1, 001, 043. 74 10, 167, 373. 01 

Taxes under the Federal Insurance Contributions Act.—Collections of 

taxes imposed under the Federal Insurance Contributions Act amounted to $895,335,861 for the year, as compared with $687,327,551 for 

1941, an increase of $208,008,310. These amounts include both the 

employees' tax and the employers' tax, each of which was imposed 

at the rate of 1 per cent of taxable wages paid. Returns under. the 

Act are required on a quarterly basis, 9,470,856 being filed during the 

fiscal year, as compared with 8,684,639 filed in the preceding year. 

The complete and final audit of returns under the Act is conducted 

in the offices of collectors of internal revenue. 

The following table sets forth information relative to claims disposed of under the Federal Insurance Contributions Act and/or Title 

VIII of the Social Security Act: 

Claims under the Federal Insurance Contributions Act and/or Title VIII of the 

Social Security Act, except special refunds under section 1401(d) of the former 

Act, received and disposed of diming the fiscal year 1942 

Claims: Number 

Pending at beginning of year 5, 04 

Filed during year (new claims) 

13,, 0735 

Received from other sources 294 

Total to be disposed of 20, 412 

Allowed in full or in part 12,644 

Rejected 3,506 

Canceled 103 

Total disposed of 16,253 

Pending at end of year 4, 159 

Certificates of allowance issued when no claims were filed 4, 711 
10 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 11 

Claims under the Federal Insurance Contributions Act and/or Title VIII of the 

Social Security Act, eta—Continued 

Overassessments settled by: Amount 

Abatement $889, 044. 24 

Credit 298, 196. 70 

Refund 385, 060. 61 

Total 1, 572, 301. 55 

Interest 47, 665. 45 

Grand total 1, 619, 967. ow 

Noma.—The amount involved in claims filed during the year 1942 was $2,437,327. Included in the allowed 

claims shown in the above tabulation were 5,303 collectors' claims for abatement, of which 233 were multipleitem claims involving 4,847 items. There were also allowed 662 collectors' claims recommending refunds of 

$12,403, plus interest of $416. The amount involved in the claims rejected during the year totaled $1,239,123. 

Special refunds.—Under the provisions of section 1401(d) of the 

Federal Insurance Contributions Act, effective with the calendar year 

1940, an employee, performing services for more than one employer 

during a calendar year, may obtain a refund of the amount of employee's tax deducted from his wages and paid to the collector which 

is in excess of the tax on the first $3,000 of such wages. To obtain 

such a refund the employee must file a claim after the calendar year 

in which the services were performed and within two years after the 

calendar year in which the wages involved are paid. 

Claims for special refund, under section 1401(d) of the Federal Insurance Contributions Act, received and disposed of during the fiscal year 1949 

Claims: Number - 

Pending at beginning of year 8, 542 

Filed during year (new claims) 32, 951 

Received from other sources 46 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 35, 076 

Pending at end of year 6, 463 

Noma.—The amount involved in claims filed during the year 1942 was $734,101. In connection with the 

claims allowed, $784,900 was recommended for refund, and the amount involved in the claims rejected was 

$3,565. 

Offers in compromise.—On July 1, 1941, there were on hand 253 

offers in compromise, aggregating $51,363, which had been submitted 

in settlement of an aggregate liability of $172,322, incurred under 

Title VIII of the Social Security Act and/or the Federal Insurance 

Contributions Act. There were 1,319 offers received, in the total 

amount of $178,748, involving an aggregate liability of $562,445; 698 

offers in the amount of $86,495 were accepted in settlement of liability of $254,331; 173 offers, amounting to $28,088 and involving 

liability of $133,438, were rejected; 26 offers totaling $1,797 for 

liability of $13,553 were withdrawn; and 11 offers amounting to $537 

covering a liability of $3,623, payable on the installment basis, were 

terminated by default, leaving on hand at the close of the year 664 

offers totaling $113,194 and involving liability of $329,822. 

Coordination with the Social Security Board.—The Bureau and the 

Social Security Board continued to coordinate their decisions on questions involving provisions common to Title II of the Social Security 

Act and the Federal Insurance Contributions Act. At the beginning 

of the fiscal year, 164 inquiries from the Board relating to such provisions were pending before the Bureau. During the fiscal year, 

1,490 similar inquiries were received from the Board, and 1,285 were i 

disposed of, leaving 369 pending at the close of the fiscal year. Copies 

of 259 opinions of the General Counsel of the Federal Security Agency 

were furnished to the Bureau, and copies of 93 opinions of, or rulings 

approved by, the Chief Counsel for the Bureau were transmitted to 

the Federal Security Agency. 

Tax under the Federal Unemployment Tax Act. —The tax under the 

Federal Unemployment Tax Act is imposed on employers of eight or 

more. The rate is 3 per cent on taxable wages paid during 1941 

with respect to employment. Collections amounted to $119,616,968, 

as compared with $100,657,721 for the fiscal year 1941, an increase of 

$18,959,247. There were 417,647 returns filed during the fiscal year, 

as compared with 368,639 filed during the preceding fiscal year. 

The return for each calendar year is due on January 31 following 

the close of the year unless an extension of time for filing is granted. 

A taxpayer is entitled to a credit against the tax imposed by the 

Act for contributions paid into unemployment funds under a State 

unemployment compensation law which is approved and certified by 

the Social Security Board to the Secretary of the Treasury. For the 

calendar year 1941, unemployment compensation laws of the 48 

States, the District of Columbia, and the Territories of Alaska and 

Hawaii were so approved and certified. The maximum credit allowable is 90 per cent of the tax and, with certain exemptions, to be 

allowable to that extent the contributions must be paid into the State 

funds on or before the date the Federal return is required•to be filed. 

Contributions paid after that date but before July 1 next following 

are allowable as a credit against the tax, but credit with respect to 

such contributions is limited to 90 per cent of the amount which 

would have been allowable had such contributions been paid on or 

before the due date of the Federal return. 

Section 701 of the Revenue Act of 1941 extended the time within 

which contributions for the years 1936 to 1940, inclusive, could be 

paid into a State fund in order to be allowable as credit against the 

Federal tax. Under section 701, subject to various specified conditions and limitations, contributions with respect to those years paid 

into a State fund before November 19, 1941, may be credited against 

the Federal tax for such years. 

For the purpose of enabling the Bureau to determine whether the 

credit claimed by a taxpayer for contributions to a State fund is 

correct, each State furnishes the Bureau with a statement for each 

employer, showing the amount of contributions paid by the employer 

on or before the date the Federal return is required to be filed and 

the amounts and dates of payments made thereafter. During the 

fiscal year 1942 there were received from the States 701,104 such 

statements for the years 1936 to 1941, inclusive. 

In addition to the credit against the Federal tax for contributions 

actually paid into State funds, the taxpayer may be entitled to an 

additional credit under section 1601(b) of the Act. This additional 

41,539 

34, 894 

156 

26 
12 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 

credit is allowable to an employer if, by reason of having stabilized 

the employment of his employees in a State or for some other reason, 

he is granted an "experience rate" under the laws of the State and is 

thereby permitted to pay contributions at a lower rate than that paid 

generally by other employers. Certain conditions with respect to a 

State law are imposed by the Act that must be met before an employer 

is entitled to the additional credit. For the calendar years 1938 

and 1939, the State of Wisconsin was the only State having a law 

that complied with the conditions imposed by the Act. For the year 

1940, 4 States granted "experience "rates," and for the year 1941, 16 

States and the Territory of Hawaii granted "experience rates." 

Field investigations conducted by the States in connection with 

the administration of State unemployment laws result in numerous 

correction statements being submitted to the Bureau, showing changes 

in the amounts standing to the employers' credit in the State funds. 

This causes a considerable number of cases to be reopened for audit 

by the Bureau. 

Number of Federal unemployment tax returns (annual) received, reopened, and 

closed by the Bureau during the fiscal year 1942 and the number pending at the 

beginning and close of the year, by tax years 

Tax year 

On hand 

July 1, 

Received 

during 

Reopened 

during Total 

Disposed 

of during 

On hand 

June 30, 

1941 year year year 1942 

1936 673 2,375 2,176 5, 124 4,609 615 

1937 2, 858 4, 636 8, 138 15, 632 14, 341 1, 291 

1938 7,652 6,281 10,506 24,439 22,150 2,279 

1939 25, 698' 9,530 16,533 51, 761 37,807 13,954 

1940._ 332,257 29,782 7,779 369, 818 341,867 27,951 

1941 None 365,043 None 365, 043 None 365, 043 

Total 369,038 417,647 45,132 831,817 420,684 411,133 

The Bureau submitted 180 returns to the field for investigation 

during the fiscal year. Independent of these cases, the field force 

submitted reports, prepared in connection with income tax investigations, for the years 1936 to 1940, inclusive, which are included in the 

following table: 

Revenue agents' reports received and closed by the Bureau during the fiscal year 

1942 and the number pending at the beginning and close of the year, by tax years 

Tax year 

On hand 

July 1, 

1941 

Received 

during 

year 

Total 

Disposed 

of during 

year 

On hand 

June 30, 

1942 

1936 29 87 116 90 26 

1937 155 327 482 369 113 

1938 408 717 1,125 933 192 

1939 646 1,874 2,520 2,313 207 

1940 None 2, 374 2, 374 2, 217 157 

Total 1, 238 5,379 6,617 6,922 695 

Of the total of 5,922 revenue agents' reports disposed of during the 

year, 863 were closed showing no change in tax liability, 4,301 showing 

deficiencies in tax amounting to $643,797, and 758 showing overassessments of $161,440. 

The following table sets forth information relative to claims adjusted 

and certificates of overassessment or of allowance issued under the 

Federal Unemployment Tax Act and/or Title IX of the Social Security 

Act: 

Claims under the Federal Unemployment Tar Act and/or Title IX of the Social' 

Security Act received and disposed of during the fiscal 'year 1942 

Claims: Number 

Pending at beginning of year 9, 569 

Filed during year (new claims) 26, 997 

Received from other sources 84 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 

Certificates of overassessment and certificates of allowance 

issued when no claims were filed 

Overassessments settled by: 

Abatement 

Credit 

Refund 

Total 5, 879, 808. 84 

Interest 73, 259. 15 

Grand total 5, 953, 067. 99 

NOTE.-The amount involved in claims flied during the year 1942 was $6,068,269. Included in the allowed 

claims shown in the above tabulation were 8,341 collectors' claims for abatement, of which 15 were multipleitem claims involving 243 items. There were also allowed 6,260 collectors' claims recommending refunds of 

$189,653, plus interest of $1,827. The amount involved in the claims rejected during the year totaled $1,202,570. 

Of fers in compromise.-On July 1, 1941, there were on hand 207 

offers in compromise, aggregating $29,294, which had been submitted 

in settlement of an aggregate liability of $240,910, incurred under 

Title IX of the Social Security Act and/or the Federal Unemployment 

Tax Act. There were 983 offers received, in the total amount of 

$133,708 involving an aggregate liability of $1,008,752; 467 offers in 

the amount of $48,138 were accepted in settlement of liability of 

$320,627; 204 offers, amounting to $39,927 and involving liability of 

$334,724, were rejected; and 21 offers amounting to $2,555 and involving liability of $17,360, were withdrawn. There were on hand at the 

close of the year 498 offers totaling $72,382 and involving liability of 

$576,951. 

Carriers taxes (Chapter 9, Subchapter B, I. R. C.).-Collections of 

employers' tax and employees' tax under Chapter 9, Subchapter B, 

of the Internal Revenue Code (employment by carriers) aggregated 

$170,395,247, as compared with $137,850,549 for the previous year, 

an increase of $32,544,698. Each tax was imposed at the rate of 3 

per cent of the taxable compensation. Collections of employee representatives' tax, which was imposed at the rate of 6 per cent of the taxable compensation, amounted to $13,767, as compared with $20,637 

for the previous year, a decrease of $6,870. Returns are required on 

a quarterly basis, 30,954 being filed by employers, a decrease of 40; 

1,583 returns were filed by employee representatives, an increase of 

36,650 

20, 694 

.5, 645 

120 

26,459 

10,191 

8,300 

Amount 

$3, 799, 468 86 

90, 828. 93• 

1, 989, 511. 05 
14 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

43 over the previous year. The complete and final audit of these 

returns is conducted in the offices of collectors of internal revenue. 

th The following table sets forth information relative to claims disposed of under Chapter 9, Subchapter B, Internal Revenue Code, 

and/or the Carriers Taxing Act of 1937: 

Claims under Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carriers 

Taxing Act of 1987 received and disposed of during the fiscal year 1942 

Claims: Number 

Pending at beginning of year 60 

Filed during year (new claims) 191 

Received from other sources 4 

Total to be disposed of 255 

Allowed in full or in part 133 

Rejected 72 

Canceled 1 

Total disposed of 206 

Pending at end of year 49 

Certificates of allowance issued when no claims were filed 5 

Overassessments settled by: Amount 

Abatement $89, 105. 27 

Credit 20, 782. 60 

Refund 18, 735. 80 

Total 128, 623. 57 

Interest 2, 640. 95 

Grand total 131, 264. 52 

Nora.-The amount involved in claims filed during the year 1942 was $1,873,526. Included in the allowed 

claims shown in the above tabulation were 35 collectors' claims for abatement. There were also allowed 

collectors' claims recommending refunds of $37.84, plus interest of $0.37 The amount involved in the 

claims rejected during the year totaled $202,843. 

Coordination with Railroad Retirement Board.-The Bureau and the 

Railroad .Retirement Board continued to coordinate their decisions 

on questions involving provisions common to the Railroad Retirement Act of 1937, the Railroad Unemployment Insurance Act, and 

Subchapters B and C of Chapter 9 of the Internal Revenue Code, as 

amended. At the beginning of the fiscal year, 1 inquiry from the 

Board relating to such provisions was pending before the Bureau; 

during the fiscal year, 19 similar inquiries were received, and 18 were 

disposed of, leaving 2 pending at the close of the year. Copies of 318 

opinions of the General Counsel of the Railroad Retirement Board 

were furnished to the Bureau and copies of 10 opinions of, or rulings 

approved by, the Chief Counsel for the Bureau were transmitted to 

the Board. 

INCOME TAX UNIT 

General functions.-The Income Tax Unit is charged with the administration of the internal revenue laws with reference to taxes on 

income, excess profits of corporations, and refunds of certain processing 

taxes, and the laws limiting profits on certain Army and Navy contracts. The administration includes the preparation of regulations 

and interpretative and procedural rulings and instructions regarding 

such laws and the examination and adjustment of returns filed thereunder, through office audits and field investigations, for the purpose of 

determining the correct tax liability as required by law. 

INCOME AND EXCESS PROFITS TAXES 

Collections-During the fiscal year 1942, collections of income and 

excess profits taxes amounted to $8,002,481,776. This is more than 

double the amount collected in the fiscal year 1941, which totaled 

$3,462,028,369. The comparison in' detail is as follows: 

Collections during the fiscal years 1941 and 1942 

Source 

Fiscal year 

Increase or 

decrease (-) 

1941 1942 

Corporation income tax: I_ 

Current collections 2 $1,849,027,052 $2,763,981,270 $1, 114, 954,218 

Back collections ' 202,960,939 305, 292,076 102, 331,137 

Total I 1, 851, 987,991 3,089, 273,346 1, 217, 285, 355 

Declared value excess profits tax: 8 

Current collections 2 20,280,368 40, 117,025 19, 836, 657 

Back collections 2 7,796,916 12,102,064 4, 306, 148 

Total 28, 076, 284 52, 219, 089 24,142,805 

Excess profits tax: 

Current collections 2 164,308,967 1, 595, 400,071 2,431,091, 104 

Back collections 2 22, 783, 880 228 788,980 

Total 164, 308,967 1, 618, 188, 951 1, 453, 879, 984 

Individual income tax: 

Current collections 2 1, 314, 266, 807 3,108,005,194 1, 793, 739, 387 Back collections 2 103, 389, 320 154, 795,196 51, 405, 876 

Total 1, 417, 655,127 3, 222,800, 390 1,845, 145, 263 

Total income and excess profits tax 3,462,028, 369 8,002,481, 776 4, 540,453,407 

Unjust enrichment taxes 9,095,562 4, 401,768 -4, 693, 794 

Grand total 3, 471,123, 931 9,006, 883, 544 4,535,759,613 

I The corporation income tax collections for the fiscal year 1941 include $2,448 and for the fiscal year 1942 

include $2,805 paid by the Alaska Railways under section 1300 and 1301 o the Internal Revenue Code. In 

addition, these collections also include tax withheld at source under sections 143 and 144 of the Internal Revenue Code, and reported by withholding agents, although much of this tax was withheld from taxpayers other 

than corporations. The exact amount of these collections can not be stated as it has not been tabulated 

separately. 

The term "current collections" means in general taxes paid within 12 months after the close of the 

taxable year for which the return was filed. The term "back collections" means, in general, taxes paid 

more than 12 months after the close of the taxable year for which the return was filed. 

Includes collections of exra8s profits (Vinson Act) of $2,156,718 for the fiscal year 1941 and $981,717 for the 

fiscal year 1942. 

Returns filed.-The number of all types of income and excess profits 

tax returns filed during the past fiscal year on which tax was reported 

and assessed was 18,164,900, as compared with 7,867,319 returns filed 

in the fiscal year 1941,' an increase of 10,297,581. In addition, 

9,608,179 returns were filed during the fiscal year 1942 showing no 

income subject to tax, compared with 8,283,177 such returns for the 

preceding fiscal year. The total number of income tax returns filed 

by individuals was 26,369,044, which is, nearly double the number 

received in the preceding year. 

The increase in total number of returns filed during 1942 is accounted 

for by the reduction in the filing requirements from $800 to $750 for 

single persons and from $2,000 to $1,500 for married persons, and also 

to the increase in national income and the number of income recipients. 

The increase in taxable returns is attributable to: (a) the imposition 

of a surtax beginning with the first dollar of net income in excess of 

Including in each fiscal year the delinquent returns filed during that year relating to prior years. 

• 
16 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

exemption and credits; (b) the lowered personal exemption; and (c) 

increased income. Details as to the number of returns filed are as 

follows: 

Type of return 

Fiscal year 

1941 1942 

Taxable Nontaxable Total Taxable Nontaxable Total 

Individuals: 

Citizens and resident 

aliens 7, 520, 347 7, 312,056 14, 832, 403 17, 753, 970 8,581;104 28, 335,074 

Nonresident aliens 45, 141 (5) 45,141 33, 970 33, 970 

Fiduciaries 68, 230 189, 976 258,206 89, 322 198,331 282, 853 

Partnerships 366,690 366,690 945, 707 945, 707 

Withholding agents 14, 042 (2) 14,042 11,501 ej, 11, 801 

Corporations: 

Income tax 207,183 328, 342 535, 525 239, 783 202, 235 • 532,018 

Personal holding 

pany surtax 

com531 4, 889 5, 420 541 5, 388 5,929 

Excess profits tax 11, 845 79, 209 91,051 90,813 81,450 122, 263 

All other 2,015 2, 015 3,964 3,964 

Total 7, 867, 319 8, 223, 177 16,150, 498 18,164, 900 9, 608,179 27, 773,079 

Includes 5,298,932 taxable and 5,220,104 nontaxable Forms 1040 A filed during the fiscal year 1941 and 

8,343,305 taxable and 4,165,974 nontaxable Forms 1040 A filed during the fiscal year 1992. 

2Reported with the taxable returns. 

Examination of income and excess profits tax returns upon receipt 

by the Income Tax Unit,- Of the returns filed during the fiscal year 

1942, as shown in the preceding table, those forwarded to the Income 

Tax Unit at Washington numbered 4,111,734, consisting of income 

tax returns of individuals reporting incomes of substantial amounts 

or involving complex transactions,' taxable returns of fiduciaries, 

returns of withholding agents, corporation income tax and excess 

profits tax returns, and personal holding company returns. 

Upon initial review of the returns forwarded to Washington (including those on hand in Washington on July 1, 1941, relating to previous 

taxable years), 4,212,556 were closed and 1,139,605 were transmitted, 

with related information returns and other documents, to the field 

offices of the Income Tax Unit for further consideration and investigation during the fiscal year 1943. 

Investigation of tax returns by the field offices.-The number of income 

tax returns, including partnerships and fiduciaries, investigated during the fiscal year 1942 was 525,384, as compared with 470,876 for 

the previous fiscal year, an increase of 11.6 per cent. In addition, 

26,477 excess profits tax returns were investigated during the fiscal 

Supplement T of the Revenue Act of 1941 provided for the filing of an optional income tax return, Form 

1040 A, on which the tax was determined directly from a tax table on the basis of gross income, thereby 

avoiding the necessity for record keeping by individuals with incomes of under $3,000. Since this return 

did not require the itemization of deductions, the audit features were greatly simplified as compared with 

the individual income tax return Form 1049 A which it supplanted. As in preceding years, all returns on 

this form were retained by the collectors fOr audit. In addition, the collectors were authorized to retain 

for audit in their districts all Forms 1040 which reported net incomes of under $3,000 (provided total receipts 

from business or profession were not in excess of $25,000), such returns formerly having been forwarded to 

the Income Tax Unit at Washington. During the fiscal year 1942, the number of Forms 1040 filed equaled 

15,825,795, of which 12,480,853 were retained by collectors under this rule. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17 

year. These figures include all returns for which the examiners' 

reports have been submitted, whether or not the cases have been 

finally released by reviewing officers. 

Estate and gift tax returns investigated by field offices during the 

fiscal year numbered 18,044, as compared with 17,355 for the previous 

fiscal year, an increase of 4 per cent. 

The total number of individual, taxable fiduciary, and corporation 

income tax returns on which action was completed by the field offices 

during the fiscal year was 939,398, including those investigated as 

well as those for which investigations were deemed unnecessary. In 

addition, the field offices completed action on 432,329 partnership 

and nontaxable fiduciary income tax returns, 36,460 excess profits 

tax returns, and 21,702 estate and gift tax returns. The following 

table shows the number of returns on which action was completed 

during the fiscal year 1942, compared with the number completed 

during the preceding year: 

Number of tax returns on which action has been completed by field offices during 

fiscal years 1941 and 1942 

Type of return 

Fiscal year 

1941 1942 

INCOME TAX 

Corporations, individuals, and taxable fiduciaries: 

No change 

Deficiency adjustments 

Overaasessment adjustments 

Total 

Partnership and nontaxable fiduciaries 

Total income tax returns 

EXCESS PROFITS TAX 

No change 

Deficiency adjustments 

Ovemssessment adjustments 

Total excess profits tax returns 

ESTATE AND GIFT VS 

No change 

Deficiency adjustments 

Ovetassessment adjustments 

Total estate and gift tax returns 

636, 114 

230,806 

57,438 

608,858 

272,255 

58,285 

924, 358 

395,591 

939, 398 

432,329 

1,319,949 1,371,727 

30,751 

4, 016 

1, 69a 

38,480 

8,873 

10,708 

998 

9,092 

11, 415 

1,194 

20,579 21,701 

Petitions to the Board of Tax Appeals filed during 1942 'nvolved 

5,159 returns, and proposed tax deficiencies of $79,435,744. This 

compares with 5,891 returns and tax deficiencies of $117,927,968 for 

the fiscal year 1941. For a statement showing the number of returns, 

proposed tax, interest, and penalties in petitioned cases, classified by 

tax years, see page 115. 
18 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Revenue results of investigation of income and excess profits tax 

returns.-The total amount of additional tax, interest, and penalty 

assessed during the fiscal year 1942 was $288,566,028, of which 

$280,728,657 applied to income tax returns and $7,837,371 to excess 

profits tax returns. Excluding jeopardy and .duplicate items, the 

amounts for these two classes of taxes were $248,389,459 and 

$7,184,260, respectively. In relation to the total technical personnel 

assigned to the field offices, the amount of additional tax, interest, 

and penalty assessed in 1942 represented an average of $65,650 for 

each agent, as against $69,325 for 1941. An analysis of the assessments for the fiscal year 1942 as compared with the fiscal year 1941 

follows: 

Additional income tax assessments made during the fiscal years 1942 and 1941, by 

nature of assessment 

Nature of assessment 

Number 

of 

returns 

Additional 

tax Interest Penalty Total 

• 

FISCAL YEAR 1942 

Regular 

Jeopardy I 

Duplicate 1 

Total 

FISCAL YEAR 1941 

Regular 

Jeopardy I 

Duplicate 1 

Total 

271. 430 

1. 543 

279 

$208, 170, 134 

19,844, 624 

834, 733 

$35, 837, 947 

4, 311, 466 

253,873 

$4, 381.378 

7, 049.557 

94, 945 

$248, 389, 459 

31, 205, 697 

1, 133, 551 

273,252 228.849, 491 40, 403,286 11, 475, 880 280, 728, 657 

234, 786 

1, 355 

469 

198, 056, 808 

17, 011,127 

2,177, 606 

29, 754, 408 

3, 595, 071 

667, 210 

3, 009, 656 

2, 439,680 

24, 163 

236, 815.872 

23,045, 878 

2, 868,979 

236, 610 217, 245, 541 90, 016, 689 5, 463, 499 263, 730, 720 

Duplicate assessments made under he Jeopardy provisions are included with the jeopardy assessments 

Stage at which additional tax was assessed.-Further progress was 

made in settling cases of proposed additional tax liability by agreements with taxpayers without issuing formal notices of deficiency, 

which are otherwise required by law, and from which taxpayers may 

appeal to the Board of Tax Appeals. Of the total number of 271,709 

income tax returns on which regular additional assessments (including 

duplicate-regular) were made, 258,766 additional assessments, or 95.2 

per cent, were made by agreement with the taxpayers without the 

necessity of a statutory notice. Of the total regular additional tax 

assessed (including duplicate-regular), aggregating $209,004,867, the 

amount assessed by agreement was $169,447,676, or 81.1 per cent. 

There follows a table showing, by stage at which additional assessment was made, the number and amount of additional income tax 

assessments made during the fiscal years 1941 and 1942: 

REPORT OF COMMISSIONER Of INTERNAL REVENUE 19 

Number and amount of additional income tax assessments made by the Income Tax 

Unit during the fiscal years 194$ and 1941, by stage at which assessment was 

made 

Stage at which additional 

assessment was made 

Returns Additional tax P 

Per Interest Penalty Total 

cent 

of 

total 

Amount 

Per 

cent of 

total 

FISCAL YEAR 1942 

258, 766 

8,924 

4,019 

96.2 

3.3 

1.5 

• 

$169, 447, 676 

13, 573, 007 

26, 984, 094 

81.1 

6.0 

12.9 

VA, 611, 345 

2, 334, 834 

9, 145, 641 

$2, 249, 262 

1, 513, 691 

663,370 

$196, 308, 283 

16, 421, 622 

36, 793, 1W 

On agreements executed prior 

to walling of 90-day letter__ 

Default or agreement after 

issuance of 90-day letter..._ 

In appealed cases, after trial 

on the merits and decision 

by the Board of Tax Appeals, or upon stipulation 

before the Board of cases 

settled by Technical Staff 

and/or Chief Counsel 

Total 

Jeopardy provisions of the 

Code 

Grand total 

FISCAL YEAR 1941 

On agreements executed prior 

to mailing of 50-day letter 

Default or agreement after 

issuance of 90-day letter_ 

In appealed cases, after trial 

on the merits and decision 

by the Board of Tax Appeals, or upon stipulation 

before the Board of cases 

settled by Technical Staff 

and/or Chief Counsel 

Total 

Jeopardy provisions of the 

Code 

Grand total 

271, 709. 

1, 543 

100.0 209,009, 867 

19,844, 624 

100.0 36,091, 820 

4, 311, 466 

9, 926, 323 

7, 049, 557 

249, 523,010 

31,205, 647 

273, 262 228, 849, 491 40, 903, 286 11, 475, 880 280, 728, 657 

221, 800 

9,305 

9,150 

04.3 

3.9 

1.8 

158, 215, 263 

15, 430, 313 

28, 579, 838 

78.0 

7.7 

14.3 

23, 479,384 

2, 838, 208 

10,104, 026 

I, 710, 899 

835,678 

482,242 

181, 905, 546 

19, 113, 199 

39, 166, 106 

235,256 

1, 355 

100.0 200, 234, 414 

17, 011, 127 

100. 0 36, 421, 618 

3, 595, 071 

3,028, 819 

2, 439, 680 

239, 684, 851 

23, 045, 878 

236, 610 217, 295, 541 40, 016, 689 5, 968, 499 262, 730, 729 

For a distribution of the additional assessments made during the 

fiscal year 1942 by tax years for each stage at which assessment was 

made, see pages 111-115. 

. Refunds, abatements, and credits.-The number of income and excess 

profits tax cases involving refunds or credits of tax or interest to taxpayers or abatement of tax audited and closed by the Income Tax 

Unit during the fiscal year 1942 was 77,405, as compared with 73,627 

such cases closed during the fiscal year 1941, an increase of 3,778, or 

5.1 per cent. Of the total of 77,405 overassessments for 1942,42,361 

were made to taxpayers without the necessity for filing claims. This 

compares with 39,730 in the previous year. 

Of the overassessments settled in 1942 by the Income Tax Unit, 

60,149 represented refunds or credits of tax or interest involving 

$37,907,010, as compared with 57,511 involving $50,438,931 in 1941. 

The amount involved in overassessments of all types for 1942 

represented by refunds, credits, interest, and abatements for income 

and excess profits tax cases audited in the collectors' offices as well as 

by the Income Tax Unit was $99,526,248, as compared with 

$113,600,916 the previous year. 
20 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

There follows a table showing a comparison of claims and certificates 

of overassessment issued for the fiscal years 1941 and 1942 by the 

Income Tax Unit: 

Number of certificates of overassessment issued and claims disposed of during the 

Meal years 1941 and 1942 

Fine year 

1941 1942 

Allowances: 

Certificates of overassessment issued when no claims had been filed 39,730 42,3131 

Claims allowed in full or in part 33,897 86,094 

Total allowances 73,627 77,905 

Status of claims: 

Fending at beginning of year 133,138 32,819 

Filed during year (new claims) 47,598 44,405 

Total to be disposed of 80, 736 77, 224 

Allowed in full or in part 33,897 35,044 

Rejected 14,020 12,704 

Total disposed of 47,917 97, 748 

Pending at end of year 32,819 29, 478 

1 Revised. 

There were also allowed 30,469 collectors' claims, of which 12,908 

recommended abatements or credits and 17,561 recommended refunds. 

These claims were largely multiple-item claims, i. e., claims in behalf 

of a number of taxpayers, and involved 33,793 items for abatement or 

credit and 142,156 items for refund. 

There follows a table showing the amount involved in tax overassessments scheduled during the years 1941 and 1942 resulting from 

audit of income and excess profits tax returns, including cases settled 

by the collectors' offices as well as the Income Tax Unit: 

Amounts of overassessment, by method of settlement, and *Merest allowed on all 

income and excess profits tax cases closed during the fiscal years 1941 and 1942 

Fiscal year 

1941 1942 

Overassessments settled byAbatement: 

Regular $27,074,085 $17, 422, 871 

Duplicate 33,826,883 41, 822,987 

Credit 14, 241, 700 9,795, 625 

Refund 31,425,457 25,087,380 

Total 106,588, 125 94,078,843 

Interest 7,032, 791 5,447,405 

Grand total 113,600,916 99, 526, 248 

Nors.-The amount involved in .clairqs filed dining the year 1942 was $95,254,984; compared with 

$123,817,115 the preceding year. Of the claims disposed of during the year, the amount rejected totaled 

$47,462,184, compared with 0138,842,462 the preceding year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 21 

Inventory of returns on hand in the field offices.-The number of 

open income tax returns on hand in the field offices as of June 30, 

1942, was 407,934, compared with 373,889 on June 30, 1941. The 

net increase between the two dates was 34,045, or 9.1 per cent. The 

net increase in number of returns of prior-year work was 7,187, or 

13.2 per cent. The per cent of open prior-year work to open currentyear work at the end of 1942 was 17.8, as compared with 17.1 per 

cent for 1941. 

Number of income tax returns on hand in the field offices for investigation and its 

process of settlement, by tax years, as of June 30, 1941 and 1942 

Tax years 

Number of income 

tax returns on 

band as of June 

Number of income 

tax returns on 

hand as of June 

30- Tax years 30- 

1941 1942 1941 1942 

1920 and prior 

ci;i 5 8.si gn irIgg n 

1934 1, 459 865 1921 1935 2,6880 1, 659 1922 1936 5,998 3,392 1923 1937 12,938 5,963 1924 1938 23,731 13,042 1925 1939 115, 192 34,768 1926 1940 203,770 219,823 1927 8 

1941 348 1213,008 1928 1942 539 

1929 

1930 

1931 

Total 373,889 407,934 

1932 Total prior year returns 54,579 61,768 1933 Total current year returns.... 319, 310 346,188 

The income tax returns on hand in the field offices as of June 30, 

1941 and 1942, are classified according to pending status in the table 

which follows: 

Number of income tax returns on hand in field offices for investigation, and in process 

of settlement, by pending status as of June 30, 1941 and 1942 

Pending status 

Number o income tax 

returns on band as of 

June 30- 

1941 1992 

Returns on which agents' reports have not been Completed: 

Awaiting classification 71, 056 35,048 In process of verification 221, 187 287, 277 In review or typing 98, 946 50, 841 

Total 341, 189 372,988 

Returns on which agents' reports have been completed: 

In 30-day file 8,410 9,801 

Awaiting action after protest or preliminary notice default 23, 905 21, 769 In 90-day file 3, 395 3, 398 

Total 32, 700 39, 968 

Grand total 373,889 407, 934 

Included above under "returns on which agents' reports have been 

completed" as of June 30, 1942, are 30,093 returns involving adjustments not agreed to by the taxpayers, as compared with 27,031 returns 

in such status at the close of the previous year. 
22 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

MISCELLANEOUS TAX UNIT 

The Miscellaneous Tax Unit is concerned with the administration 

of all internal revenue taxes except the income and excess-profits 

taxes, the taxes applicable to alcoholic beverages, and those relating 

to employment. Detailed statements concerning the particular 

taxes administered in each of the five divisions of the Miscellaneous 

Tax Unit are set forth in the paragraphs which follow. 

Collections of miscellaneous taxes for the fiscal year 1942 were 

$2,807,106,424, an increase of $654,034,616 compared with collections 

for the preceding year. 

ESTATE TAX Divisiow.—The Estate Tax Division administers the 

laws applicable to the estate tax and the gift tax. 

Collections of estate tax for the year amounted to $340,322,905, 

which represents a decrease of $14,871,128 as compared with the 

collections for the preceding year. 

Collections of gift tax amounted to $92,217,383, an increase of 

$40,353,669 over the collections for the preceding year. 

Assessment and collection of proposed deficiencies in estate and 

gift taxes aggregating $51,981,606, asserted in 338 cases, were withheld pending the adjudication of appeals filed with the United States 

Board of Tax Appeals. 

Returns.—There were 19,633 estate tax returns and 30,048 gift tax 

returns received during the year. Estate tax returns are referred to 

the internal revenue agents in charge for investigation and determination of the tax, and later these returns receive a post-audit review in 

the Bureau at Washington. Field investigations in connection with 

gift tax returns are conducted only in designated cases, which are 

lilfewise subjected to a post-audit review. All other gift tax returns 

at audited in the Bureau in Washington without reference to the 

fiend. 

Number of estate tax and gift tax returns on hand, received, and audited during th 

fiscal years 1941 and 1942 

Estate tax Gift tax 

1941. 1942 1941 1942 

On hand at beginning of year 12, 907 13, 861 5, 592 6, 793 

Received 19, 044 19,633 17,369 30, 048 

Total to be disposed of 31, 951 33,494 22, 961 36,841 

Disposed of 18, 090 20, 382 16, 168 23,126 

On hand at end of year 13,861 13,112 6, 793 13,715 

During the year, 1,498 out of 1,529 gift tax eases requiring post-audit review were disposed of, leaving 

on hand only 33 cases requiring similar disposition. 

As a result of field investigations and Bureau audits, assessments of 

$64,239,168 were made in estate tax cases and $5,243,927 in gift tax 

cases. 

Claims.—There were 1,468 claims for refund of estate tax and gift 

tax received during the year, as compared with 2,517 claims received 

during the preceding year. Refunds of estate and gift taxes, with 

interest thereon, were allowed in the total amount of $13,680,061, 

representing 3,996 cases. Included in this amount were refunds of 

$159,801 authorized as a result of court decisions in 24 cases. 

Estate tax and gift tax claims received and disposed of during the fiscal year 1942 

Estate tax claims Gift tax claims 

Refund Abatement Refund Abatement 

Number Amount Num 

Nor Amount Numbar Amount Numbar Amount. 

Claims filed: 

On hand July I, 

1941 

Received 

Reopened 

Total to be disposed of 

Allowed 

Rejected 

Total disposed of_ 

On hand June 30, 

1942 

No claims filed, overassessments allowed.. 

Interest allowed 

Total allowed, including interest_ 

1 736 

1, 248 

193 

$18, 

14, 

510, 

761, 

839, 

864.41 

367.14 

014. 64 

8 

309 7, 

$820, 

046, 

990.19 

622. 81 

182 

220 

19 

$1, 556, 

5,168, 

19, 

770.25 

643. 63 

531. 52 

7 

99 

$1, 

328, 

682. 16 

526.27 

-__- 

3, 177 34,111, 246.19 317 7, 807, 013.00' 421 6, 744, 945.40 106 330, 208.43 

2, 341 

268 

7, 

5, 

571, 

960, 

100.18 

262.06 

287 

22 

5, 731, 

891, 

605.90 

667.75 

167 

99 5, 

232, 

691, 

476. 77 

859. 84 

r 

226, 

101, 

136. 92 

846.47 

2,609 13, 531, 362. 24 309 6, 623, 273. 65 266 5, 924, 336. 61 102 327, 98.3. 39 

568 

1, 223 

20, 

4, 

1, 

579, 

206, 

384, 

883. 95 

783. 29 

575.73 

8 

198 

1, 

5, 

244, 

608, 

339.35 

585.05 

155 

265 

820, 

198, 

86, 

608.79 

532. 49 

592. 46 

4 

11 

2, 

27, 

225.04 

775.82 

3, 564 13,162, 459.20 485 11, 340, 190. 95 432 517, 601. 72 107 253. 912. 74 

Court decisions.—Among the more important decisions affecting 

the estate and gift taxes is the following: 

The decision of the Supreme Court of the United States, dated 

April 13, 1942, in the case of Hdrering v. Safe Deposit & Trust Co. 

of Baltimore (62 Sup. Ct., 925), involved the inclusion in a decedent's 

gross estate for estate tax purposes of trust property subject to a 

general testamentary power of appointment by the decedent. The 

Court held that only the amount attributable to the property passing 

under the exercise of the power could be included in the gross estate. 

TOBACCO DIVISION.-1 he Tobacco Division is concerned with the 

administration of the laws and regulations relating to the taxes on 

the manufacture, sale, or removal of tobacco, snuff, cigars, cigarettes, 

cigarette papers and tubes, the purchase and sale of leaf tobacco, 

and the removal of tobacco products without the payment of tax. 

The collections of tobacco taxes for the year amounted to $780,-

982,216, an increase of 11.9 per cent over collections from similar 

sources during the preceding year. 

490953 42-3 
24 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

A comparison of the collections of tobacco taxes for the fiscal years 1941 and 1942 

Source 1941 1942 

Increase or decrease (—) 

Amount Per cent 

Cigars (large): • 

Class A $10, 218,926. 14 $10, 884, 329. 09 $665, 402.95 6. 5 

Class B 129, 310. 45 142, 981. 76 13, 671. 31 10.6 

Class C 2, 581, 173. 79 2, 829, 657.49 248, 483.70 9.6 Class D 409, 441. 49 449, 051.17 40, 509.68 9. 9 

Class E 61, 675.73 70,908. 62 9, 232.89 15. 0 

Total 13, 400, 527.60 14, 377, 828. 13 977, 300. 53 7. 3 

Cigars (small) 113, 969.87 104, 051.62 —9, 918. 25 —8. 7 

Cigarettes (large) 12,059. 83 15,981. 44 3, D21. 61 32. 5 

Cigarettes (small) 616, 745, 234. 31 704, 933, 504. 61 88,188, 270. 30 14.3 

Tobacco, manufactured 54, 927, 764. 18 52, 138, 924. 73 —2, 788, 839. 45 —5. 1 

Snuff 6, 899, 820.62 7, 440, 212. 25 540, 391. 63 7. 8 

Total 61, 827, 584.80 59, 579, 136. 98 —2 248, 447. 82 —3. 6 

Leaf tobacco sold . 11, 814. 90 6,049. 82 —6, 765.08 —48. 8 Cigarette papers 1, 408, 188. 33 1, 942, 043. 87 533, 855. 54 37.9 

Cigarette tubes 23, 127. 02 18, 513.90 —4, 613.12 —19.9 

Cigarette floor stocks tax 4, 534, 384. 21 5, 105. 35 —4, 529, 278.86 —99. 9 

Grand total 698,076, 890. 87 780, 982, 215.72 82, 905, 324.85 11. 9 

The tax on small cigarettes amounted to $704,933,505, an increase 

of $88,188,270, or 14.3 per cent, over the collections for. the preceding 

year. 

The withdrawals of tobacco products tax-free for the use of the 

United States, under authority of section 3331 of the Internal Revenue 

Code, amounted to 93,919,200 cigarettes and 275,062 pounds of 

manufactured tobacco, such withdrawals being effected under 3,459 

permits. 

Number of claims for the refund and abatement of tobacco taxes, for the redemption 

of tobacco stamps, and for drawback, received and disposed of during the fiscal 

year 1942 

Refund Redemption Abatement Uncollectible Drawback 

Num- Der Amount Num- der Amount Num- der 

• Amount 

. 

 Num- "-- der Amount Num- Amount der On hand July 1, 

1941 

Received 

Allowed 

Rejected 

On band June 30, 

1942 

0 V: GP C1, CO 

$854.39 

1184.04 

498.93 

171. 42 

$181,195.13 

, 648, 856. 25 

1,687, 237. 79 

1,386. 51 

141,227. 08 

8 

106 

89 

12 

13 

$4,045.18 

411,855.08 

264,096.64 

4, 544. 35 

147, 259.27 

$246, 265. 69 

244, 555,69 

1, 710.00 

-(W4 t° 

$39.00 

7,105.24 

7,062. 79 

.03 

172.02 

I In addition, interest in the amount of $2.81 was allowed. The sum of $1,687,238, representing claims 

allowed for the redemption of stamps, includes the following: Stamps which were rendered useless, $1,189,616: 

stamps for which the owner alleged he had no further use, $6,840; and the value of stamps affixed to packages 

of tobacco products withdrawn from the market by the manufacturer or importer, $490,782. 

Under the provisions of section 2197 of the Internal Revenue Code, 

manufacturers are authorized to withdraw tobacco products from 

their factories, without the payment of tax, for use as sea stores. 

These products may be delivered directly to vessels or to bonded 

tobacco sea stores warehouses for subsequent delivery to vessels. 

There are 33 such warehouses now in operation. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 25 

Detailed statistics covering the manufacture and removal of manufactured tobacco, snuff, cigars, and cigarettes, the receipt and shipment of leaf tobacco, and the removal of cigarette papers and tithes, 

will be found in tables which appear in the appendix. 

SALES TAX DivisioN.—The Sales Tax Division is concerned with 

the administration of the manufacturers' excise taxes and the retail. 

dealers' excise taxes on jeweliy, furs, and toilet preparations. 

Collections with respect to the taxes administered in the Sales Tax 

Division are shown in the following table: 

Collections during the fiscal years 1941 and 1942 

Source 1941 1942 Increase or 

decrease (—) 

Manufacturers' excise taxes: 

•Lubricating oils 

Matches 

Gasoline . 

Electrical energy 

Tires and inner tubes 

Rubber articles 

Phonograph records 

Musical instruments 

Luggage 

Electric, gas, and oil appliances 

Electric signs 

Business and store machines 

Washing machines 

Optical equipment and photographic apparatus 

Electric light bulbs and tubes 

Automobile trucks 

Other automobiles and motorcycles 

Parts and areemories for automobiles 

Radio sets, phonographs, components, etc 

Refrigerators, air-conditioners, etc 

Sporting goods 

Firearms, shells, and cartridges 

Pistols and revolvers 

Repealed manufacturers' excise taxes 

Total 

Retailers' excise taxes: 

Jewelry 

Furs 

Toilet preparations 

Total 

Grand total 

$38, 220, 844.40 

95, 140. 82 

343,021, 269. 39 

47,021,015. 82 

51,054, 262.06 

I, 884.37 

10, 746, 619. 35 

81,402, 519.06 

13,083. 554. 90 

6,935,182.03 

13, 278,909.68 

124, 205.12 

5, 536, 773.25 

85, 301.13 

I 6, 766,041. 76 

$46, 432, 267.73 

6, 929, 995.79 

369, 587, 150. 81 

49, 077, 581. 17 

64,811,000. 24 

21, 545, 389. 16 

968, 390.47 

2,325,320. 09 

2,833,995. 54 

17, 701, 606. 89 

778, 790.62 

6, 971, 675.81 

165, 558.16 

6, 478, 427.73 

3,101, 846.59 

18, 361, 144. 43 

77,171,920.04 

28,087, 714.42 

19,144,408. 18 

16, 245, 869,54 

3, 487, 269.21 

5,072. 587. 60 

84, 494.05 

• 3, 839, 853.54 

$8,211,423.33 

6, 834, 854.97 

26, 565, 881. 42 

2, 956, 565.55 

13, 756, 738. 19 

21, 545, 389.16 

068,390. 47 

2, 325, 820. 99 

2, 833, 995. 54 

17,701. 606. 69 

778, 700.62 

6,971, 675.81 

165, ma 16 

6,474, 543.36 

3,101,846. 59 

7, 614, 525. 08 

—4, 230,599.02 

15,004, 159. 52 

12, 209, 226.15 

2,966, 959.86 

3,363,064.09 

—463,185.65 

—807. 08 —3,126, 188. 22 

617, 372, 522.93 771, 902, 258. 51 154, 529,735.58 

41. 500, 948. 74 

19, 743,864. 06 

18,922,310. 76 

41, 5W, 948. 74 

19, 743,864.96 

18,922,310.76 

80,167,124.46 80, 167,124. 46 

617, 372,522. 93 852,069,382.97 234. 696. 860. Of 

I Includes taxes of $6,661,922 on toilet preparations, $63,699 on furs, $21 611 on toothpastes and toilet soaps, 

$17,359 on jewelry, $771 on soft drinks, $501 on candy, $100 on brewers wort, $50 on cbewmg gum, and $29 

on malt. 

Includes taxes of $3,551,037 on toilet preparations, $45,978 on furs, $37,057 on jewelry, $3,937 on soft drinks, 

and $944 on toothpastes and toilet soaps. 

Nom—Effective October 1, 1941, the administration of certain miscellaneous taxes and documentary 

stamp taxes was transferred from the Sales Tax Division to the Miscellaneous Division. 

Assessments. —A total of $1,905,502,513, representing 3,480,839 

items, was assessed on 2,680 miscellaneous tax assessment lists, which 

included original and additional assessments of all miscellaneous internal revenue taxes.' Included in the lists were 57,001 additional 

assessments, resulting from office audits and field investigations, representing taxes of $84,905,987. The interest assessed and collected 

amounted to $9,572,389. 

I 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, the Capital Stock Tax Division, and the Miscellaneous Division. 
26 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Field reports and returns.—At the beginning of the year there were 

on hand 173 field reports covering additional taxes in the amount of 

$643,348. During the year, 3,655 field reports were received, representing $2,197,788 in additional taxes; and 3,792 were examined and 

closed, representing taxes amounting to $2,648,295. In addition to 

the foregoing, 2,639,041 sales tax returns, aggregating $1,083,132,859 

were received and examined during the year. 

Claims.—The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1942, is 

shown in the following table: 

Number of claims received and disposed of by the Sales Tax Division during the fiscal 

year 1942 

Claims 

Refund Abatement Redemption Uncollectible 

Num 

ber Amount Numbar Amount Numbar Amount Numbar Amount 

Sales taxes: 

On hand July 1, 1941 __ 840 $7, 825, 690.91 442 $2, 312, 290.34 6 $25, 865.38 

Received 1 618 4, 645, 990. 31 821 1, 190, 259. 76 355 401, 736.73 

Reopened 64 278, 933. 60 15 255, 252. 73 2 200.00 

Allowed 760 1, 523, 273.89 527 1, 261, 992. 72 352 358, 255.88 

Rejected 319 5, 153, 386. 59 65 1, 228, 543. 02 

Transferred 1 On hand June 30,1942. 399 

1,044 

I, 395, 617.82 

4, 678, 336.52 

312 

374 

339, 

927, 

339.33 

867. 76 

2 

9 

110.05 

69, 436. 18 

Miceellaneous stamps: 

On hand July 1,1941_ __ 49 122, 894.91 77 77, 133.12 349 $406, 243. 17 3 501.70 

Received 62 34, 814. 72 44 45, 865. 57 664 205, 736. 41 54 21, 247.91 

Reopened 1 1, 972. 80 2 866.50 6 458.14 

Allowed 43 63, 113. 14 25 6, 524.46 493 175, 707.04 53 8, 278. 74 

Rejected 21 17, 930.65 55 11, 270. 78 65 14, 474.97 

Transferred 1 48 78, 578. 64 43 106, 069. 95 461 422, 255. 71 4 13, 470. 87 

On hand hale 30, 1942 

Narcotics: 

On hand July 1, 1941_ . 10 12.85 6 39.15 

Received 74 96.25 1 1.25 19 33.91 3 1 , 803.89 

Reopened 

Allowed 36 48. 55 12 34. 48 2 1, 703. 89 

Rejected 2 21. 53 

Transferred 1 48 60.55 1 1.25 11 17.05 1 100.00 

On hand June 30, 1942. 

Marihuana: . 

On hand July 1, 1941... 1 36.90 

Received 2 4, 00 4 2, 469.96 

Reopened 

Allowed 2 4.00 3 1, 169. 17 

Rejected 1 36. 90 

Transferred 1 1 1 1, 300.79 

On hand June 30, 1942 

Silver: 

On hand July 1, 1941 1 22. 79 

Received 12. 2, 163. 17 

Reopened 

Allowed 12 1, 942. 97 

Rejected 

Transferred'--_ 1 242.99 

On hand June 30, 1942. 

Coal: 

On hand July 1,1941.-_ 15 I, 759. 29 345 96, 484.41 __________________ 

Received 26 58, 541. 40 611 206, 905. 76 220 39, 651. 92 

Reopened 1 180.32 

Allowed 24 562. 31 346 120, 766. 40 219 39, 586.35 

Rejected 6 59, 475. 06 88 29, 464. 38 ___________ _ ______ 1 65.57 

Transferred 1 11 263.32 523 153, 339. 71 

On hand June 30, 1942 

Total claims: 

On hand July 1, 1941_ __ 915 7, 950, 394.86 865 2, 485, 930.66 355 466. 282. 42 9 26, 367.08 

Received 1, 780 4, 739, 442. 68 1, 489 1, 445, 195. 51 685 205, 774. 32 636 466, 910.41 

Reopened 65 280, 906. 40 18 256, 299. 55 6 458. 14 2 210.06 

Allowed 863 1, 587, 057.89 910 1, 391, 226. 55 507 175, 745. 52 629 408, 994.03 

Rejected 347 5, 230. 829. 20 208 1, 269, 278.18 67 14, 496. 50 1 65. 57 

Transferred 1 5116 1, 474, 520.83 880 599, 053. 23 472 422, 272. 76 8 14, 981. 71 

On hand June 30, 1942 1, 044 4, 678, 336. 52 374 927, 867. 76 9 69, 436.18 

I Transferred to Miscellaneous Division on October 1 1941. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 

Interest in the amount of $326,487 was allowed in connection with 

the adjusted claims shown in the foregoing table. 

Credit cases.—At the beginning of the year there were on hand 

1,290 sales tax credit cases, involving $2,139,610. During the fiscal 

year, 47,484 cases, involving $23,562,831, were received, and 40,467 

cases, involving $19,551,819, were disposed of. Of this number, 

40,201 cases, involving $19,523,300, were allowed, while 266 cases in 

the amount of $28,519 were rejected. 

Offers in compromise.—On July 1, 1941, there were on hand 1,125 

offers in compromise, aggregating $517,597, which had been submitted 

in settlement of civil and criminal liabilities incurred ,in connection 

with excise and other miscellaneous taxes. There were 12,409 offers, 

aggregating $864,440, received; 12,025 offers, aggregating $820,395, 

accepted; 537 offers, in the amount of $80,379, rejected; and 94 

offers, totaling $24,585, withdrawn during the fiscal year. On June 

30, 1942, there were on hand 878 offers, aggregating $456,678, under 

consideration or awaiting additional evidence. 

Miscellaneous 'tax special squads.—The small group of internal 

revenue agents and general deputy collectors assigned to duty under 

the direction of the Miscellaneous Tax Unit, which operates chiefly 

as a mobile force investigating various miscellaneous delinquent 

taxes, continued to obtain excellent results. During the year these 

field officers reported a total of 3,024 cases, involving $3,468,026 in 

additional taxes, penalties, and interest. 

Court decisions.—A number of decisions were rendered by the 

various Federal courts during the year with respect to the laws imposing the miscellaneous taxes, the majority of which were favorable to 

the Government. 

Floor stocks tax.—Section 535(c) of the Revenue Act of 1941 

imposed a floor stocks tax of 2% cents per pound on tires and 4% cents 

per pound on inner tubes held for sale by any person other than the 

manufacturer, producer, or importer thereof, effective October 1, 

1941. Section 547 of the Act imposed a floor stocks tax of 2 cents 

per thousand on matches which, on October 1, 1941, were held and 

intended for sale, or for disposition in connection with the sale of 

other articles. The floor stocks tax did not apply to matches held in 

retail stocks at the place where intended to be sold or disposed of, and 

did not apply to matches held for sale by the manufacturer, producer, 

or importer thereof, nor to fancy wooden matches, or wooden matches 

having a stained, dyed, or colored stick or stem. g'ach person subject to the tax was required to file a return and pay the tax on or 

before November 30, 1941. A total of 114,108 floor stocks tax 

returns were filed, disclosing collections of $6,293,661 on tires, 

$1,585,664 on tubes, and $1,789,988 on matches. A total of 566 

claims for refund and abatement of floor stocks taxes, aggregating 

$61,362, were filed during the current fiscal year. 

CAPITAL STOCK TAX DIVISION.—The capital stock tax is imposed 

upon corporations carrying on or doing business during any part of 

the taxable year and is measured by the adjusted declared value of 

the capital stock of domestic corporations, or in the case of foreign 

corporations by the adjusted declared value of the capital employed 

in the United States. 
28 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The collections of capital stock tax during the year amounted to 

$281,900,135, compared with $166,652,640 for the preceding year, an 

increase of $115,247,495, or 69.15 per cent, and the greatest yield 

from this source since the capital stock tax was first imposed. 

Domestic and foreign corporations filed a total of 523,436 returns, 

of which 27630 were submitted by corporations organized since June 

30, 1940. There were 38,395 delinquent returns filed for the years 

1933 to 1940, inclusive. 

As a result of the review and audit of returns, 17,874 assessments 

were made, involving tax, penalty, and interest in the amount of 

$1,177,931, compared with 19,921 assessments totaling $994,813 

made during the previous year. 

Number of capital stock tax claims received and disposed of during the fiscal year 1942 

Refund Abatement Uncollectible Total 

Num 

ber Amount Nu

r

mhe Amount 

I 'P 

Ampunt Num- mu Amount 

On hand July 1, 1941 

of —I 

$963,980.29 21 103, 787.64 423 $20, 732.00 1,469 $1, 088,499.93 

Received 10,817, 596.82 1,165 672, 590.96 2,040 151, 657.62 7, 41711, 541,845. 40 

Reopened 44, 766.70 2 688.76 54 44, 83446 

Allowed 405, 522.76 976 519,233.38 2,356 163,844.80 6,232 1,088,600.94 

Rejected 10,612,749.77 182 31, 163. 40 3 448.46 1,747 0,644,361.63 

On hand June 30, 1942 808,070.28 214 126,050. 58 104 8, 096.36 961 942, 217.22 

Claims for refund of capital stock tax, with interest thereon, were 

allowed in 2,900 cases involving $448,512 This amount includes 

$14,868, the refund of which was authorized as the result of court 

decisions. 

MISCELLANEOUS DIVISION.—The Miscellaneous Division was created 

on October 1, 1941, and is concerned with the administration of the 

documentary stamp taxes, taxes on oleomargarine, etc., narcotics 

and marihuana, bituminous coal, silver, hydraulic mining, transportation of oil by pipe line, admissions, dues, safe deposit boxes, 

telephone, telegraph, radio and cable facilities, processing of coconut 

oil and other vegetable oils, and the administration of the National 

Firearms Act and the Federal Firearms Act. The administration of 

these taxes was transferred from the Sales Tax Division. The Miscellaneous Division is likewise concerned with the duties formerly performed by the Processing Tax Division, including the administration 

of the tax on manufactured sugar, as well as certain taxes imposed 

under the Revenue Act of 1941 on the transportation of persons, the 

use of motor vehicles and boats, the special taxes on maintaining coinoperated and gaming devices for use, and the operation of bowling 

alleys and billiard and pool tables. The Processing Tax Division was 

abolished at the time of the creation of the Miscellaneous Division. 

The collections of the taxes administered in the Miscellaneous 

Division are shown in the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

Collections during the fiscal years 1941 and 1942 

Source 1941 1942 Increase or de-

, crease (—) 

Documentary stamps: 

Bonds of indebtedness, capital stock issues, 

etc $22, 072, 503.40 $22, 875, 490.24 $802, 986 84 

Capital stock sales or transfers 12,176,496.92 13,028,316.93 851, 820.01 

Sales of produce (future delivery) 192.99 —92 99 

Playing cards 4, 756, 586. 50 5,757,957. 58 1,001,371.08 

Silver bullion, sales or transfers 51, 286.28 40,402. 25 —10,884.03 

Total 39,056, 966.09 41,702, 167.00 2,645,200. 91 

Oleomargarine: 

Colored 49, 762.38 87,106. 73 37,344. 35 

Uncolored 850, 765.25 888, 755.49 38,000.24 

Special taxes 1,221,195.09 1,268,389.84 47, 194. 75 

Total 2121, 712.72 2,244,262.06 122, 539.34 

Adulterated butter 8,954. 72 7,499.32 —1,455.40 

Renovated butter 7, 098. 27 9,366. 56 2, 273.29 

Mixed flour 7, 208.10 9,168.00 1, 959.90 

Filled cheese 6,366.97 5, 552.77 —814 20 

Total 29,623. 06 31, 586.65 1, 963.59 

Transportation of oil by pipe line 12,480, 586.66 13,474, 822.61 994, 236.98 

Telegraph, telephone, cable and radio messages, 

etc 25,922, 369.61 45, 141,027. 85 19, 218, 658 29 

Leased wires, etc. (telegraph and telephone) 1,408, 744.00 3,090.310. 78 1, 681. 566. 78 

Local telephone service 26,791,432. 95 26, 791, 482. 95 

Safe deposit boxes 2, 215, 89810 3, 662, 535.73 1.446, 637.63 

Total 42,027, 597.36 92, 160,129.92 50,132, 532.56 

Admissions 68,619, 783. 63 107, 632,726. 22 39,012,942. 59 

Cabaret 2,343,310. 43 7, 399, 542 53 5,0E6, 232.10 

Dues and initiation fees 6, 582. 649.28 6, 791, 899.71 209, 250.43 

Total 77. 545. 743. 34 121, 824, 168. 46 44,278,425.12 

Narcotics 684, 197. 90 681,047. 12 —3, 150. 78 

Marihuana 6,090. 38 63,995. 62 57, 906 24 

Total 690, 288.28 745,042. 74 54, 754.48 

Coconut oils, etc., processed ' 23, 185,936.03 24, b72, 187. 79 1,386, 251.76 

National Firearms Act 15,897. 50 19,502. 45 3,604.95 

Total 23, 201, 833.53 24, 591, 690.24 1,389, 856.71 

Hydraulic mintng 7.67 18, 006 72 17,998.05 

Bituminous coal 4,385, 798.77 5,478, 908.89 1,093,110. 12 

Total 4,385, 806. 44 5, 496, 914. 61 1,111,108. 17 

Use of motor vehicles 72, 625,488.49 72,625.488. 49 

Use of boats 228,387.41 228,387.41 

Bowling alleys, pool tables 1,698,394.37 1,698,394.37 

Coin-operated devices 6.484,999. 54 6,484,999. 54 

Transportation of persons 21,378, 895. 32 21,378,895.32 

Total 102,416, 165.13 102,416, 165. 13 

Sugar 

Other miscellaneous receipts 

74, 834,839.M 

14,154.11 

68, 229,803.06 

170, 379.54 

—6606, 036. 54 

168,225.48 

Grand total 263,908, 564.53 459. 612, 299.41 195. 703, 734.88 

I Repealed as of June 30, 1938. 

Admissions and cabaret taxes.—The collections from admissions and 

cabaret taxes have steadily increased, the collections for the current 

fiscal year amounting to $115,032,269, as compared with $70,963,094 

for the preceding year. This is due in a large measure to the amendment of the law, effective October 1, 1941, terminating the exemptions 

previously accorded to certain classes of organizations and eliminating 
30 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

the exemption of admission charges of less than 21 cents; also to the 

change in the basis and rate of the cabaret tax. 

Club dues and initiation fees.—The increased revenue from the tax on 

club dues and initiation fees resulted from the amendment to the law, 

made by the Revenue Act of 1941, imposing the tax on dues exceeding 

$10 a year rather than $25 a year, and broadening the term "dues" to 

include golf fees and charges for similar privileges covering any period 

of more than six days. The collections from this source amounted to 

$6,791,900, compared with $6,582,649 for the preceding year. 

Telephone, telegraph, radio, leased wires, etc.—The tax on telephone, 

telegraph, radio and cable facilitieg, leased wires, etc., was revised, 

both as to basis and rate of tax, by the Revenue Act of 1941. The tax 

base on telephone messages or conversations for which the charge was 

50 cents or more was broadened to include messages for which the 

charge is more than 24 cents. The tax on leased wires was increased 

from 5 per cent to 10 per cent and a new tax of 5 per cent was levied on 

payments made for certain other wire and equipment services not previously taxed. The collections of tax on telephone, telegraph, radio, 

leased wires, etc., amounted to $48,231,339, compared with $27,-

331,114 for the preceding year. The collection of tax on local telephone service, which became effective October 1, 1941, amounted to 

$26,791,433. 

Leases of safe deposit boxes.—The only change made by the Revenue 

Act of 1941 in the tax on leases of safe deposit boxes was to increase 

the rate from 11 per cent to 20 per cent. The collections during the 

year on the leases of safe deposit boxes amounted to $3,662,536, compared with $2,215,898 for the preceding year. 

Transportation of persons.—The tax imposed by the Revenue Act of 

1941 on the amount paid for the transportation of persons, and seating 

and sleeping accommodations furnished in connection therewith, 

became effective October 10, 1941. Total collections for the period 

amounted to $21,378,895. 

Use of motor vehicles and boats.—The tax on the use of motor vehicles 

and boats, imposed by the Revenue Act of 1941, became effective 

February 1, 1942. The collections from these sources for the period 

amounted to $72,625,488 on the use of motor vehicles and $228,387 

on the use of boats. 

Sugar.—Manufacturers of manufactured sugar filed 1,745 returns; 

and the taxes collected amounted to $68,229,803, compared with 1,727 

returns and $74,834,840 tax collected during the preceding year. 

There were 459 claims for refund filed with respect to tax paid on 

sugar exported, amounting to $1,013,748, compared with 796 claims, 

amounting to $1,364,454, filed during the previous year. 

Documentary stamp taxes.—The collections of documentary stamp 

taxes applicable to the issue and transfer of corporate bonds, the issue 

and transfer of shares of stock, deeds of conveyance, passage tickets, 

and foreign insurance policies amounted to $35,903,807, compared 

with $34,249,000 for the preceding year. 

Playing cards.—There were 66 manufacturers, repackers, or importers of playing cards registered during the year, whose production 

amounted to 55,757,960 packs of playing cards, compared with 

48.853,893 packs for the preceding year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

Oleomargarine; adulterated, process, qr renovated butter.—At the 

beginning of the year there were 40 manufacturers of uncolored oleomargarine and 28 manufacturers of colored oleomargarine engaged in 

business. At the close of the year there were 41 manufacturers of 

uncolored oleomargarine and 29 manufacturers of colored oleomargarine engaged in business. The manufacturers produced 14,827,836 

pounds of colored oleomargarine and 353,976,883 pounds of uncolored. 

oleomargarine, compared with 4,489,410 pounds of colored oleomargarine and 339,445,528 pounds of uncolored oleomargarine during the 

previous year. There were 17,034 returns filed during the year by 

manufacturers and wholesale dealers in oleomargarine. 

Colored oleomargarine withdrawn without the payment of tax for 

export amounted to 2,938,898 pounds, compared with 1,864,674 

pounds during the preceding year. There were withdrawn, tax-free, 

for the use of the United States, 10,343,995 pounds of colored oleomargarine, compared with 2,075,586 pounds for the preceding year. 

One manufacturer of adulterated butter and six manufacturers of 

process or renovated butter registered during the fiscal year. Adulterated butter produced amounted to 889,090 pounds, compared with 

nothing for the preceding year. Process or renovated butter produced 

amounted to 3,480,555 pounds, compared with 2,783,509 pounds for 

the preceding year. 

Mixed flour.—There were 22 makers, packers, or repackers of mixed 

flour engaged in business during the year. Mixed flour produced 

amounted to 34,236,205 pounds, compared with 28,855,995 pounds 

during the preceding year. 

Firearms, under the National Firearms Act and the Federal Firearms 

Act.—The collections of taxes during the year under the National Firearms Act, including special taxes, amounted to $19,502. 

The total number of licenses issued during the current year to manufacturers and dealers in firearms, in accordance with the provisions of 

the Federal Firearms Act, was 18,195. 

Narcotics and marihuana.—The collections of taxes on narcotics, 

including special taxes, amounted to $681,047, compared with 

$684,198 for the preceding year. The collections of taxes on marihuana, including special taxes, amounted to $63,995, compared with 

$6,090 for the preceding year. 

Amusement and gaming devices.—Section 3267 of the Internal 

Revenue Code, as added by section 555 of the Revenue Act of 1941, 

imposed special taxes upon operators of places or premises who maintain for use or permit the use of coin-operated amusement and gaming 

devices as defined in the Act. Collections of these taxes amounted to 

$6,485,000 for the period beginning October 1, 1941, the effective date 

of the tax. 

Bowling alleys and billiard and pool tables.—Section 3268 of the 

Internal Revenue Code, as added by section 556 of the Revenue Act 

of 1941, imposed special taxes on every person who operates a bowling 

alley or a billiard or pool room. Collections of these taxes amounted 

to $1,698,394 for the period beginning October 1, 1941, to the end of 

the year. 

Bituminous coal.—Chapter 33 of the Internal Revenue Code imposes 

two taxes with respect to the sale or other disposal of bituminous coal 

by the producer, (1) a tax of 1 cent per ton on all coal sold or otherwise 

disposed of, and (2) a tax equal to 19% per cent of the selling price or 
32 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

fair market value of the coal if the producer is not a member of the 

Bituminous Coal Code and the transaction is one subject to the 

provisions and conditions of the code. Producers of bituminous coal 

filed 80,815 returns during the year, and the collections of taxes 

amounted to $5,478,909, compared with 78,426 returns and collections 

Of $4,385,799 for the preceding year. 

' Included in the above are collections of $60,264 as penalty tax from 

39 producers, whose membership in the code was revoked by the 

Bituminous Coal Division, Department of the Interior, as a result of 

violations of the code, payment being required as a condition precedent to restoration of code membership. 

Silver.—Section 1805 of the Internal Revenue Code, formerly section 8 of the Silver Purchase Act of 1934, imposes a tax equal to 50 per 

. cent of the net profit realized on the transfer of an interest in silver 

bullion, subject to certain exemptions and abatements to registered 

dealers and producers. The collections of silver tax amounted to 

$40,402, compared with $51,286 for the preceding year. 

Hydraulic mining.—The Act of March 1, 1893 (as amended by an 

Act of June 19, 1934), known as the California Debris Control Act, 

imposes a tax with respect to certain hydraulic mining, the debris from 

which flows into or is in whole or in part restrained by dams or other 

works erected for the detention of debris by the California Debris 

Commission. The rate of tax is determined by the California Debris 

Commission and is payable annually in September. The collection of 

taxes for the year amounted to $18,005, as compared with $8 for the 

preceding year. 

Field and special squad reports.—There were transferred to this 

division on October 1, 1941, from the Sales Tax Division, 101 field 

reports recommending assessment of additional miscellaneous taxes in 

the amount of $133,741. Since October 1, there were received 10,622 

reports, involving taxes amounting to $3,166,517; 10,498 reports were 

examined and closed covering taxes amounting to $2,998,671. At the 

close of the year 225 reports, representing taxes of $301,588, remained 

to be disposed of. 

Miscellaneous claims.—The claims involving miscellaneous taxes 

received and disposed of during the fiscal year ended June 30, 1942, are 

shown in the following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1942 

Claims 

Refund Abatement Redemption Uncellectible 

Numbe r Amount Amount 

I 

Amount Number Amount 

Miscellaneous excise: 

Transferred Oct. 1,1941_- 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1941 

Miscellaneous stamps: 

Transferred Oct. 1, 1941_ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1942 

41F,PE 

$1, 395,617. 82 

1, 061,616. 24 

881.07 

631, 649.98 

286, 700.03 

1,639, 765.12 

78, 578.64 

84,931. 10 

15, 220.29 

69, 597.97 

56, 266.09 

62,866.97 

312 

674 

6 

419 

341 

232 

43 

394 

0 

231 

62 

110 

$339, 309.33 

268,193. 37 

6,350.57 

99,518.84 

72, 787.01 

441,637.42 

106, 069.95 

204,457.89 

3,405.64 

194, 340.10 

6E1 444.11 

61, 149. 27 

461 

7,361 

23 

5,507 

421 

907 

$422, 265.71 

211, 519.43 

9, 058.47 

336, 802.64 

85, 644.77 

220, 886.20 

2 

410 

97 

4 

177 

128 

1 

52 

315158, 

$110.05 

168, 269.92 

986 80 

19.80 

9, 378.87 

13, 470.87 

43, 778.63 

82,032.23 

5.63 

25, 211.64 

REPORT OF COMMISSIONER OF INTERNAL REVENUE! 33 

Number of claims rece'ved and disposed of by the Miscellaneous Divis 'on ditring the 

fiscal year 1942—Continued 

Claims 

Refund Abatement Redemption Uncellectible 

Num- ber Amount Numbar Amount Numbar Amount 

ZS 

Amount 

Narcotics: 

Transferred Oct. 1, 1941_ $60.55 $1.25 1 $17.05 $100.00 

Received 156.50 100.75 24 201.39 230,421. 90 

Reopened 

Allowed 180.15 24.00 26 198.61 163,623.66 

Rejected 12. 10 77.60 5 15. 09 100.00 

On hand Arne 30, 1942_ 24.80 ' 1.00 4 - 4.75 66, 798.24 

Marihuana: 

Transferred Oct. 1, 1941_ 1, 300.79 

Received 30.00 1 24.00 220,481. 10 

Reopened 

Allowed 174,39696 

Rejected 30. 00 

On.hand June 30, 1942 24.00 47, 384.93 

Silver: 

Transferred Oct. 1, 1941. 242.99 

Received 6,671.81 

Reopened 43, 692. 70 

Allowed 43, 692. 70 6,054. 24 

Rejected 

On hand June 30,1942 860. 56 

Coal: 

Transferred Oct. 1,1941_ 263. 32 153, 339. 71 

Received 27, 426.03 307, 680.66 62, 255.21 

Reopened 2, 727. 28 

Allowed 2, 260.12 256 230. 58 48, 368. 8f 

Rejected ,. 17, 442.42 98, 765. 54 32. if 

On hand June 30, 1942_ 7,986.81 106, 761.53 13, 854.21 

Sugar: 

On hand Jun830,1941._ 37,364. 55 

Received 19, 473, 389.24 21.18 

Reopened 9.08 

Allowed 914,307. 53 - 

Rejected 18, 455, 297.47 

On band June 30, 1941._ 141, 147.87 21.18 

Total claims: 

On hand June 30, 1941... 37, 354.55 

Transferred Oct. 1, 1941_. 1, 474, 520.33 599, 053.23 472 422, 272. 76 14,981. 71 

Received 20,647, 549.11 787,'125.66 7, 376 211, 744.82 725, 206.76 

Reopened 59,803. 14 12, 483. 49 23 9, 058. 47 

Allowed 1, 661, 688 45 558, 167. 76 6, 533 336, 501.24 577, 408. 511 

Rejected 18, 815, 748.11 230,073.66 85, 659.86 157.58 

On hand June 30, 1942... 1, 741,790.57 610, 420.96 912 220, 914.95 162, 622.81 

Credit cases.—There were 447 credit cases, involving $208,233, 

transferred to this division on October 1, 1941, from the Sales Tax 

Division; 6,507 cases, involving taxes of $992,166, were received. A 

total of 5,402 cases, involving $645,653, was disposed of. 

Claims; processing and related taxes.--The claims for refund of processing and other taxes imposed under the Agricultural Adjustment 
34 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Act, and of related taxes, received and disposed of, are shown in the 

following table: 

Claims for refund or payment with respect to processing and related taxes received and 

disposed of during the fiscal year 1942 

Revenue Act of 1936 

Section 601 Section 602 Title VII 

Number Amount Number Amount Number Amount 

On hand July 1, 1941 17 $311, 951. 42 136 $2, 953,865. 32 

Received 2 $456.72 5 7, 842.03 13 79, 846.56 

Reopened 47 328, 613. 67 78 395, 458. 24 

Total 2 456.72 69 648, 407. 12 227 3, 429, 170. 12 

Allowed 52 337, 999. 06 126 542, 930. 24 Rejected 2 456. 72 15 287, 132. 38 73 831, 477.19 

Transferred to Income Tax Unit 11 184, 233. 10 On hand July 1, 1942 2 23, 275. 68 17 1, 870, 529. 59 

Total 2 456.72 69 648, 407.12 227 3, 429, 170. 12 

Cotton Ginning Act Tobacco Act Grand total 

Number Amount Number Amount Number Amount 

On hand July I, 1941 37 $1, 695. 42 $165.06 197 $3, 267, 677.22 

Received 161. 81 24 88, 307. 12 

Reopened 17 698. 61 142, 12 148 724, 912. 69 

Total 54 2, 394. 03 17 468. 99 369 4, 080, 896.98 

Allowed 29 912. 72 4 167. 25 211 882, 009. 27 Rejected 23 1, 242. 73 13 :301.74 126 1, 120, 610. 76 

Transferred to Income TaxlInit. 11 189, 233.10 

On hand July 1, 1942 2 238. 58 21 1, 894, 043.85 

Total 54 2, 394. 03 17 468. 99 369 4, 080, 896.98 

ALCOHOL TAX UNIT 

For the first time, Federal liquor tax receipts exceeded a billion 

dollars during a fiscal year. This amount represented receipts from 

excise taxes, rectification tax, floor taxes, bottle or container stamps, 

and special or occupational taxes. The collection of $1,048,516,707 

during the fiscal year 1942, compared with $820,056,178 in the 

preceding year, represented an increase of $228,460,529, or 27.9 per 

cent. This increase was due both to the higher tax rates imposed as 

of October 1, 1941, by the Revenue Act of 1941, and to general 

increases in tax-paid withdrawals. 

The collections from all liquor tax sources consisted of $650,679,459 

from distilled spirits (an increase of 34.4 per cent), $28,165,167 from 

wine (an increase of 113.6 per cent), and $369,672,081 from fermented 

malt liquor (an increase of 14.6 per cent). Taxes collected from distilled spirits were 62.1 per cent of the total liquor tax receipts in the 

fiscal year 1942, 59 per cent in 1941, and 55.6 per cent in 1940. Details on collections from specified sources are shown in table 1 in the 

appendix to this report. 

Collections from the excise tax on distilled spirits (including brandy) 

amounted to $574,598,077, an increase of 34.1 per cent. The rate per 

tax gallon on distilled spirits other than brandy was increased from 

$3 to $4 and on brandy from $2.75 to $4, effective October 1, 1941. 

Collections from the excise tax on wines, cordials, etc., for the fiscal 

year were $23,985,657, an increase of 110 per cent. The increases in 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 35 

rates on all still and sparkling wines, etc., effective October 1, 1941, 

included increases on still wines from 6, 18, and 30 cents a wine gallon, 

depending on alcoholic content, to 8, 30, and 65 cents a wine gallon, 

respectively, and increases on sparkling wines from 1% and 3 cents 

per half-pint unit, depending on whether artificially or naturally 

carbonated, to 3% and 7 cents, respectively. Collections from the 

excise tax on fermented malt liquors for the fiscal year were $366,- 

161,237, an increase of 15.6 per cent. The tax rate was $6 a barrel 

throughout the fiscal year. 

Because of war requirements, the demand for industrial alcohol 

greatly increased during the year. Amendment of the statutes 

governing alcohol production was necessary and was accomplished 

by the Acts of January 24, 1942, and March 27, 1942. These statutes 

made it possible for beverage distillers legally to engage in the production of industrial alcohol and where necessary to transfer spirits of 

low proof to other plants equipped to raise the spirits to the necessary 

degree of proof. The Alcohol Tax Unit operated in close coordination 

with the various war agencies in bringing about the production of 

increased supplies of alcohol. 

On June 30, 1942, the following premises and proprietors qualified 

under internal revenue laws, and engaged in the production, distribution, or use of alcohol and alcoholic liquors, were under the supervision 

of the Alcohol Tax Unit: 

Under permit requirements of the Federal Alcohol Administration Act: 1 Number 

Importers 2 968 

'Distilleries: 

Alcohol 3 45 

Brandy 127 

Registered 127 

Warehousing and bottling: 

Bonded warehouses: 4 

Alcohol 62 

Internal revenue 268 

Tax-paid bottling houses 113 

Wine producers and blenders: 

Wineries 957 

Bonded wine storerooms 108 

Rectifying plants 229 

Wholesalers: 

Wholesale liquor dealers 5, 635 

Wholesale malt liquor dealers 9, 650 

Not under permit requirements of the Federal Alcohol Administration 

Act: 

Breweries 492 

Denaturing plants 6 63 

Bonded dealers in specially denatured alcohol 52 

Bonded manufacturers using specially denatured alcohol____ _ ._ 4, 158 

Hospitals, laboratories, and educational institutions using tax-free 

alcohol 6, 709 

Vinegar plants using vaporizing process 15 

Bottle manufacturers • 61 

Retail liquor dealers 260, 539 

Retail malt liquor dealers 142, 868 

Carriers 437 

1 Separate permits are required for lessee operations. In addition to the number of premises shown, the 

lessees are as follows: Registered distilleries, 58; tax-paid bottling houses, 7; rectifying plants, 9. A leseee 

authorized to operate two or more premises is counted once for each premise. i 

* An importer is required to hold only one pentit regardless oft the number of his premises: 

Permits are required only where alcohol Is produced for nonindustrial use. 

4 Permits are required only if the proprietor conducts bottling operations. 

4 Total number of premises. Permits are required for those making sales to trade buyers. A wholesaler 

is required to hold only one permit regardless of the number of his premises. 

4 Includes three distillery denaturing bonded warehouses. 
36 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

PROCEDURE Divisiox.—This division is responsible for planning 

and developing procedure for the headquarters and field offices of 

the Alcohol Tax Unit; assists in drafting regulations, Treasury decisions, mimeographs, and circulars; reviews for revision all forms 

prescribed by the Alcohl Tax Unit; and is charged with the administration of regulations relating to traffic in containers of distilled 

spirits and the supervision of the Statistical Section. In addition to 

the preparation of procedure and statistics concerned directly with 

the Alcohol Tax Unit, special procedure was developed during the 

year to enable the Unit to furnish to war agencies current statistical 

data concerning production and uses of industrial alcohol and other 

liquors. Historical statistics covering such items were , also prepared 

for the information of such agencies. 

Statistits.—Regulai monthly and annual statistical reports and releases concerning the activities of the Alcohol Tax Unit were prepared. Special statistical research work was performed relating to 

proposed legislation and inquiries from officials and the public. Considerable work was devoted to requests from war agencies. A statistical analysis was made of the uses of specially denatured alcohol 

during the fiscal year 1941. Statistical tables covering the operations 

relating to distilled spirits, fermented malt liquors, and wines, and 

enforcement activities are contained in the appendix. 

The following data summarize operations of the legitimate liquor 

industry under the supervision of the Alcohol Tax Unit: 

Distilled spirits.—The total production of whisky, rum, gin, and 

brandy in 1942 was 157,981,798 tax gallons, an increase of 2,973,635 

tax gallons, or 1.9 per cent, over 1941. Compared with the previous 

year, whisky production decreased by 1,594,559 tax gallons, or 1.3 

per cent, while brandy production increased by 3,909,416 tax gallons, 

or 15.4 per cent. 

Tax-paid withdrawals of domestic distilled spirits, including alcohol, increased from a total of 130,552,148 tax gallons in 1941 to 144,-

207,510 tax gallons in 1942, or 10.4 per cent. Tax-paid withdrawals 

of whisky amounted to 84,709,171 tax gallons, an increase of 5.2 per 

cent. The withdrawals of bottled-in-bond whisky amounted to 

13,424,451 tax gallons, or 15.8 per cent of total tax-paid withdrawals 

of whisky. 

Withdrawals of distilled spirits, other than alcohol, for tax-payment 

are permitted in packages and tank cars direct from distillery cistern 

rooms. During the fiscal year, tax-paid withdrawals direct from distilleries were as follows: In packages, 646,033 tax gallons; in tank 

cars, 8,083,212 tax gallons. A total of 119,275,170 tax gallons was 

withdrawn on payment of tax during the fiscal year (see table 60), of 

which 110,543,934 tax gallons were withdrawn from internal-revenue 

bonded warehouses and 1,991 tax gallons from export storage warehouses. Withdrawals from internal-revenue bonded warehouses consisted of 430,043 tax gallons from tanks, 13,554,800 tax gallons in 

cases, and 96,559,091 tax gallons (including 1,553,326 tax gallons for 

bottling in bond after tax-payment) in packages. 

Total stocks of whisky, rum, gin, and brandy in internal-revenue 

bonded warehouses at the close of the fiscal year aggregated 538,-

910,306 tax gallons, of which 516,918,887 tax gallons were whisky. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 37 

Rectified spirits.—The production of rectified distilled spirits and 

wines increased from 54,157,628 proof gallons in the fiscal year 1941 

to 67,770,903 proof gallons in the fiscal year 1942, or an increase of 

25.1 per cent. The quantity of rectified whisky produced increased 

from 44,317,166 proof gallons to 55,961,730 proof gallons, or an increase of 26.3 per cent. The production of cordials and liqueurs 

Increased 27 per cent, while the production of gin increased 12.3 

per cent. 

Fermented malt liquors.—Tax-paid withdrawals of fermented malt 

liquors increased from 52,799,181 barrels in the fiscal year 1941 to 

60,856,219 barrels in the fiscal year 1942, or 15.3 per cent. The percentage of beer withdrawn by pipe line for bottling increased from 

52.7 per cent of the total in 1941 to 57.9 per cent during the current 

fiscal year. 

Wines.—Production of still wine (total removals from fermenters) 

increased from 286,371,423 gallons in the fiscal year 1941 to 313,-

706,263 gallons in the fiscal year 1942. Tax-paid withdrawals of still 

wine aggregated 102,016,313 gallons, or an increase of 15.2 per cent 

over the previous fiscal year. The withdrawals of domestic sparkling 

wines increased by 21.4 per cent, and tax-paid withdrawals of domestic vermouth produced at wineries increased from 1,077,382 gallons 

to 1,474,105 gallons, or 36.8 per cent. 

ENFORCEMENT Drum/sr.—The activities of the Enforcement Division include the investigation, detection, and prevention of willful 

and fraudulent violations of the internal revenue laws relating to 

distilled spirits, wines, and fermented malt liquors. 

During the fiscal year, 11,372 stills, having an aggregate cubic capacity of 2,170,612 gallons,' were seized, and in connection therewith 

5,471,993 gallons of mash were seized and destroyed. Investigators 

also seized 185,741 gallons of spirits and 3,501 automobiles and trucks. 

The total appraised value of the property seized was $1,971,617. A 

total of 20,183 persons was arrested for Federal liquor law violations. 

In carrying out the Liquor Enforcement Act of 1936, relating to 

the introduction of tax-paid spirits into dry States, 216 cars and 

13,380 gallons of tax-paid liquor were seized, and 312 persons were 

arrested. Indictments totaling 316 were returned, and 357 persons 

were convicted in cases under the Act. 

The preventive and enforcement program under Regulations No. 

17 and Regulations No. 92 continued to be an important factor in 

reducing the number and size of illicit distilleries. The shortage of 

cane and beet sugar and the promulgation of the sugar rationing regulations by the Office of Price Administration were of material aid 

in preventing sugar from getting into illicit channels. In the meantime, moonshiners have experimented with many substitutes for refined sugar, but the preventive raw materials work continues to be 

effective notwithstanding the frequent changes in the type of materials used and the sources of supply developed. 

Represents the cubic capacity of still pots and cookers. Column stills which operate without a still 

pot or cooker are not reflected in this total. The size of illicit stills is reflected more properly by the mash 

facilities. The cubic measurement of the mash tormenters of all the illicit stills seized during the fiscal 

year was 8,387,371 gallons. 
38 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE, 39 

A total of 20,219 prosecutions was recommended to United States 

attorneys in alcohol tax cases during the fiscal year 1942, a decrease 

of 5,562 as compared with the fiscal year 1941. The total number 

of defendants indicted was 17,488, and a total of 15,280 were convicted. On June 30, 1942, 9,777 defendants awaited grand jury or 

trial action, a decrease of 3,585 from June 30, 1941. 

During the past year, 240 applications for pardon and 3,428 applications for parole were examined and reports submitted. 

FIELD INSPECTION Divisiox.—This division plans, coordinates, and 

supervises the permissive functions in the field offices of the 15 field 

districts. A group of technically trained field inspectors, who serve 

as representatives of the Alcohol Tax Unit in maintaining an efficient 

permissive organization in the field offices, are assigned and directed 

by this division. They make frequent examinations, by actual inspection of records, documents, and otherwise, to determine whether 

law, regulations, established policy, and procedure are being followed; 

devise and recommend plans and methods for greater efficiency and 

economy in the conduct of the work; supervise the installation of 

new procedures which have been approved by the headquarters office; coordinate and standardize the functions and work in the various 

units of the permissive divisions; determine the adequacy and efficiency of the personnel and suitability of space and equipment and 

the practicability of its reallocation for the proper handling of the 

work; make recommendations relative to the judicious expenditure 

of public funds; and confer with district supervisors on problems of 

organization, management, and service. 

In their administrative examination of the field offices during this 

period, field inspectors covered every phase of permissive activity, 

corrected numerous discrepancies and deviations from prescribed 

policy and procedure, and made available to the Bureau complete 

data for consideration of further standardization and simplification 

of field activities. 

The division maintains general supervision over the activities of 

inspectors and storekeeper-gaugers in the field districts and provides 

for the general instruction of these groups. A total of 71,023 inspections of plants and permittees was made during this period by inspectors in the supervisory districts. Inspections of retail dealers 

were conducted by junior inspectors, and the following statement 

shows the results accomplished by this group: 

Number of inspections made 195, 119 

Number of dealers found violating 20, 510 

Number of violations found 23, 883 

Per cent of dealers found violating 10. 5 

Amount collected $540, 276. 80 

This division is also responsible for the final determination for the 

approval or disapproval of applications for the establishment of 

industrial alcohol plants, alcohol bonded warehouses and denaturing 

plants, distilleries, fruit distilleries, distillery denaturing bonded warehouses, internal-revenue bonded warehouses, and rectifying plants. 

Final review of qualifying documents submitted in 'connection with 

the establishment of bonded field warehouses, bonded storerooms, 

bonded wineries, and breweries is made by the division. 

As a result of new legislation, many more changes in the premises, 

construction, and equipment of established plants were made during 

the fiscal year than are normally necessary. Administrative examination of applications, notices, bonds, consents of surety, plats, 

plans, and other documents submitted in connection with such 

changes are necessary to insure compliance with the requirements of 

the law and regulations for the proper protection of the revenue. 

The total number of such examinations, including those covering 174 

new plants and 227 plants discontinued, was 23,396. 

LABORATORY DIVISION.—The Laboratory Division comprises a 

central laboratory in Washington, D. C., with 13 branch laboratories 

located throughout the country, and 1 in San Juan, P. R. 

The Laboratory Division performs all the chemical work for the 

Bureau of Internal Revenue, and its branch laboratories analyze 

samples of suspected narcotics submitted by officers of the Bureau of 

Narcotics. 

The Washington laboratory is primarily concerned with basic 

problems such as the development and modification of methods of 

analyses of the great variety of products submitted and the formulation of denatured alcohol. The branch laboratories assist in the solutions 

of problems, but the time of their chemists must be largely occupied 

with making analyses, attending court, and making inspections. 

The activities of the Washington laboratory include the examination 

of formulae, samples, and processes in which denatured alcohol is used 

before permits are issued by the district supervisors for the withdrawal of alcohol. Preparations made with tax-paid alcohol and 

wine are examined for the purpose of determining whether they are 

fit for beverage use and, therefore, subject to the rectification tax. 

Processes used in distilleries, industrial alcohol plants, wineries, 

breweries, and rectifying plants are reviewed in the laboratory. 

The laboratory examines samples of oleomargarine, mixed flour, 

filled cheese, butter, lubricating oil, and soaps for the Miscellaneous 

Tax Unit. The Washington laboratory also frequently assists the 

Bureau of Customs, Secret Service, Post Office Department, State 

alcoholic beverage control boards, and police departments. 

Experiments made in the laboratory have assisted investigators of 

the Intelligence Unit in making photographs of documents. Odors 

simulating war gases were furnished instructors in air raid defense. 

One of the duties of the members of the staff of the Washington 

laboratory is to appear in court as expert witnesses; they assist in 

revisions of regulations, draft Treasury decisions, and serve as consultants to administrative officers of the Bureau. The field chemists 

perform similar services in their respective districts. 

During. the year, wines were prepared from many kinds of berries to 

establish standards with which commercial wines could be compared 

to determine whether they were produced as provided by regulations. 

There were 78,849 samples received by the branch laboratories, 

which is an increase of 209 over the preceding year. Field chemists 

spent 1,128 days in court and 353 days in inspections, making a total 

of 1,481 days of outside work, which is a decrease of 160 days. Of 

the samples examined in the field, 31 per cent were narcotics. 

The laboratory in Washington, D. C. received 6,360 samples, 355 

less than the preceding year. There were 80 days spent in court and 

inspections, an increase of 12 days. 

490953-42-4 
40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

AUDIT DIVISION.-The Audit Division has general supervision over 

the work relating to the operation of registered distilleries, internal 

revenue bonded warehouses, rectifying plants, industrial alcohol 

plants, industrial alcohol bonded warehouses, denaturing plants, 

breweries, wineries, bonded wine storerooms, dealers in specially 

denatured alcohol, and users of tax-free alcohol. It also conducts the 

tax accounting, assessment, claim, and compromise functions of the 

Unit. 

The division examines formulae and processes of rectification and 

determines the rate of tax applicable to such products; reviews applications for the remission of tax on losses of distilled spirits, wines, and 

fermented malt liquors and recommends the action to be taken thereon; 

acts on claims for drawback (refund) of internal revenue taxes paid on 

Alcohol used in the manufacture of flavoring extracts and medicinal 

preparations, stills, distilled spirits, and wines which are exported to 

foreign countries; and issues permits authorizing the withdrawal of 

distilled spirits and alcohol for use of the United States. 

This division also determines and lists assessments against persons 

engaging in illicit liquor traffic. It examines for allowance or rejection 

all claims for abatement or refund of taxes, and for the redemption of 

tax stamps and strip.stamps, and reviews and recommends acceptance 

or rejection of offers in compromise of tax, forfeiture of seized property, 

or criminal liability. 

Assessments.-During the fiscal year, there were certified to the 

Commissioner 846 assessment lists, consisting of 14,910 items, totaling 

$3,609,027, entered by the Alcohol Tax Unit, and 361,184 items, 

aggregating $209,080,587, entered by the collectors, as follows: 

Assessments 

Tax Interest Penalties Total 

Listed by collectors 

Advance payments 

Balance to be collected 

Listed by Alcohol Tax Unit 

Total available for collection 

$207, 

187, 

968,931. 96 

811, 690.64 

$22, 

22, 

715. 51 

715.51 

$1, 

1, 

088,939. 83 

060,830.65 

$209, 080, 587.31 

188, 895,136.80 

20, 

3, 

167,341.32 

571, 184.45 

28, 109. 19 

37,842. 66 

20,185, 450.51 

3, 609,027. 11 

23, 728, 525. 77 65,951. 85 23, 794, 477.62 

Reports received and reviewed for tax ltabili y 

Kind Number of 

reports 

Number 

reports tax 

found to 

be due 

Amount 

Qualified dealers 

Elicit dealers 

Total 

9, 922 

18, 490 

9,84 

7, 086

5 $318, 764. 48 

1, 838, 515. 01 

28, 412 16, 931 2,157, 279.49 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 41 

Claims-Number received and disposed of during year 

Redemption of 

stamps 

Refund Abatemeat 

Uncoiled- 

*le Total Amount 

On hand July I, 1941 150 1, 419 202 425 2,196 $2, 688,987. 27 

Received during year 1,682 9,309 1,943 8,667 21,601 9, 245,097. 71 

Total 1,832 10,728 2, 145 9,092 23,797 11, 934, 084. 98 

Allowed 1, 545 8, 030 1, 705 8, 511 19, 791 5,164, 264.78 

Rejected 227 382 348 34 991 1, 264, 703.25 

On hand June 30, 1942 80 2, 316 92 647 3, 015 5, 505, 116.95 

Total 1, 832 10, 728 2,145 9, 092 23, 797 11,934,084.98 

Claims for drawback of tax on products exported allowed during year 

Rind Number 

received 

Amount 

allowed 

Alcohol used in flavoring extracts, and toilet and medicinal spirits exported 540 $255, 187. 24 

Distilled spirits and wines bottled for export 619 201, 512. 11 

Stills exported 3 88.00 

Total 1, 162 456, 787.35 

Offers in compromise-Internal revenue laws.-On hand at the beginning of the fiscal year were 742 offers, aggregating $49,420. During 

the year, 5,781 offers, amounting to $309,063, were received, of which 

278 were forwarded to the Department of Justice and 552 were 

returned to the field offices for further investigation. During the 

year, 4,799 offers, aggregating $266,060, were accepted, and 629 

offers, totaling $31,620, were rejected, leaving 265 offers on hand at 

the end of the fiscal year. 

Offers in compromise-Federal Alcohol Administration Act -On hand 

at the beginning of the fiscal year were 3 offers, aggregating $160. 

During the year, 64 offers, amounting to $20,795, were received, 58 

offers, aggregating $19,505, were accepted, and 9 offers totaling 

$1,450, were rejected, leaving none on hand. 

BASIC PERMIT AND TRADE PRACTICE DIVISION.-This division is 

charged with administering the provisions of the Federal Alcohol 

Administration Act and regulations which have been issued thereunder. The Federal Alcohol Administration Act requires that all 

producers (other than brewers), importers, and wholesale distributors 

of alcoholic beverages secure basic permits, which are conditioned 

upon compliance with the provisions of the Act, the twenty-first 

amendment and its enabling statutes, and all other Federal alcohol 

beverage laws. The broad purpose of the statute is the regulation of 

the conduct of the legitimate liquor industry. 
42 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Permits.-Was conditions prevailing during most of the report year 

caused permits in effect to decline somewhat, dropping from 15,481, 

the number in effect on July 1, 1941, to 14,695 on June 30, 1942. 

The Bureau continued to devote attention to a number of cases in 

which there was reason to believe that permits had previously been 

secured through concealment of principals, whose records were such 

as not to entitle them to permits had they appeared as the applicants. 

The following table reflects permit activity under the Federal Alcohol 

Administration Act during the year and the number of permits of each 

class in effect on June 30, 1942: • 

Basic permits under the Federal Alcohol Administration Act amended, issued, 

terminated, and in effect for fiscal year ending June SO, 1942 

Wholesaiers 

• 

Wine producers and 

blenders 

Distill- ers ReetiHers 

Wareh°1-18- ing and 

bottling 

ImportPPS Total 

In effect June 30, 1941 

Amended 

Issued 

Terminated 

In effect June 30, 1942 

12, 042 

I, 310 

1,382 

1,963 

11, 461 

1, 130 

70 

103 

148 

1, 085 

354 

31 

69 

89 

334 

314 

23 

45 

78 

281 

627 

50 

86 

174 

539 

1, 014 

83 

109 

128 

995 

15, 481 

1, 567 

1,794 

2,580 

14, 695 

Labels.-The Federal Alcohol Administration Act provides that no 

bottler or importer shall bottle, or remove from customs custody for 

consumption, distilled spirits, wine, or malt beverages, unless the 

bottler or importer upon application has obtained and has in his possession a certificate of label approval or a certificate of exemption from 

label approval covering such products. The number of label applications submitted during the year declined from 78,989, the figure for 

1941, to 56,064. 

In. an attempt to relieve the beverage alcohol shortage resulting 

from demands of alcohol for war purposes, neutral spirits were redefined to include any spirits distilled at less than 190 degrees which are 

so distilled or so treated in the process of distillation, or so refined by 

other processes after distillation, as to lack the taste, aroma, and other 

characteristics of whisky, brandy, or rum. 

Appropriate action has been taken during the year in a number of 

flagrant cases of misbranding. A large number of cases have been 

investigated, or are now under investigation, involving the mislabeling 

of products. Hearings have been held in the case of two large wine 

producers, against which permit revocation proceedings were instituted, and similar action will be taken in a number of other instances. 

Some difficulty has also been experienced with concerns which have 

undertaken to market products under labels designed to create the 

impression that they were imported, and appropnate penalties have 

been imposed in these cases. 

The following table reflects the activity during the fiscal year 1942 

with respect to applications submitted for label approval or exemption: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

Label activity 

Applications 

Incoming Certificates outgoing 

Approval Exemption 

Approvals Exemptions 

DisapprovalS Total 

DISTILLED SPIRITS 

Domestic 26, 284 3, 343 22,924 3,140 2, 145 29, 209 

Imported 631 518 77 595 

Total 26,915 3, 343 23, 442 3, 140 2,222 28,804 

WINES 

Domestic 21,519 1,818 19,036 1, 417 1, 458 21, 911 

Imported I, 017 826 88 914 

Total 22, 536 1 1 818 19, 862 1, 917 1, 546 22,825 

MALT BEVERAGES 

Domestic 

Imported 

1, 442 

10 

1,121 

10 

65 3 1, 186 

13 

Total 1,452 1,131 68 1,199 

Grand total 50, 903 5,161 44, 435 9,557 3,836 52,828 

Applications on hand at end of fiscal year 1, 297 

Applications returned without action 1, 939 

Total applications on hand and outgoing (including returns)____ 36, 064 

Advertising.-In the enforcement of the advertising regulations 

promulgated under the Federal Alcohol Administration Act, the division reviewed 82,830 advertisements appearing in 19,867 p'eriodicals, 

representing a substantial increase over similar activities for the 

preceding year, and took appropriate regulatory action in 1,023 cases 

involving various types of irregularities. Radio continuities to the 

number of 14,147 and 5,120 pieces of point-of-sale advertising were 

also reviewed. 

Trade practice.-Violations of the trade practice provisions of the 

Federal Alcohol Administration Act involved making loans to retailers or furnishing them with equipment, such as electric mixers, 

dispensing equipment, and signs; exclusive sales agreements; payments 

for window displays; and making sales on consignment or with the 

privilege of return. 

Interlocking directorates.-Applications for the approval of interlocking directorates and officers under section 8 of the Federal Alcohol 

Administration Act are dealt with directly by the Unit's Washington 

office. During the year, 72 applications were reviewed and acted 

upon, compared with 63 during the previous year. 

TECHNICAL STAFF 

The Technical Staff is the appellate agency in the Bureau of 

Internal Revenue for the determination of tax liability in contested 

cases involving income, profits, estate, and gift taxes. It is directly 

responsible to the Commissioner and acts under his supervision. In 

general, its work relates to the classes of taxation 'which fall within 

the jurisdiction of the United States Board of Tax Appeals. The 

Staff organization comprises an administrative office in Washington 

and 10 field divisions with 37 local offices. The principal duties of 
44 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 45 

these field divisions are (1) to determine the liability of taxpayers who 

have protested the findings of the internal revenue agents in charge, 

and (2) to consider proposals submitted by taxpayers for the settlement of cases docketed by the Board. In performing these functions 

the heads of the field divisions act as the exclusive representatives of 

the Commissioner in cases within their territorial jurisdiction, except 

that all settlement agreements stipulated in docketed cases must 

be concurred in by representatives of the Chief Counsel for the 

Bureau, acting as division counsel. 

Rules of practice and conference procedure before the Technical 

Staff.—Under the decentralized system of administering income, 

profits, estate, and gift taxes now in effect, the field divisions of the 

Staff ofer to taxpayers ample facilities at convenient points in their 

own localities for securing a ptompt and final administrative decision 

on a disputed tax liability. The authority delegated to the Staff 

field divisions requires the maintenance of high standards of professional conduct, coupled with sound operating procedures. During 

the year the standards and practices of the Technical Staff, particularly 

under the decentralized procedure, have been stated in written form 

and published as the "Rules of Practice and Conference Procedure 

before the Technical Staff, Bureau of Internal Revenue." These 

rules are additional requirements applicable only to the Technical 

Staff and do not supersede or modify the regular conference and 

practice requirements of the Bureau. 

The rules presuppose the existence of an established judicial system 

before which the Government and the taxpayer may litigate a controversy in the absence of an agreed basis of closing. They reflect 

the Bureau's determination to maintain an administrative procedure 

which will provide for a competent hearing, informal presentation of 

evidence and argument, emphasis upon a judicial bearing by conferees, 

and the opportunity to be heard by those who decide the case. 

Field operations.—The work of the Staff field divisions and the 

statistical data summarizing their operations fall into two main classifications: (1) The work accomplished and results obtained on contested income, profits, estate, and gift tax cases not before the United 

States Board of Tax Appeals, including cases in the pre-90-day status, 

cases in the 90-day status, and cases involving overassessments and 

claims; and (2) the work done and results obtained on cases docketed 

by the Board. 

With respect to cases not docketed before the Board, at the beginning of the fiscal year 1942 there were on hand 2,646 such cases awaiting Staff action and 678 cases awaiting action by taxpayers on statutory deficiency notices directed or sustained by the Staff, or a total of 

3,324 nondocketed cases. Netreceipts during the year, after eliminating transfers and cases returned without action to the agents in 

charge, amounted to 6,024 cases. Of these nondocketed cases, 3,494 

were settled by agreement; 646 were closed and the deficiency assessed 

after issuance of the statutory notice and because the taxpayer filed 

no petition with the Board; 430 overassessment and claims cases were 

closed without agreement; and petitions in 1,558 cases were filed with 

the Board. The total dispositions by the Staff of nondocketed cases 

during the fiscal year were 6,128, and the number remaining on hand 

June 30, 1942, was 3,220, composed of 2,600 awaiting Staff action and 

620 awaiting taxpayer's action on statutory notices. The amounts 

of taxes and penalties involved in these cases are shown in table 93 

on page 175. 

Docketed cases on hand July 1, 1941, numbered 4,253, and the net 

receipts during the fiscal year were 3,793 dockets. Of the total number of dockets, 2,474 were settled by stipulated agreement, 175 were 

dismissed by the Board, and 1,269 were tried on their merits, leaving 

a balance of 4,128 on hand at June 30, 1942. Details of the taxes and 

penalties involved in the docketed cases handled by the Staff are set 

out in table 93 on page 176. 

During the fiscal year 1942, Staff records show that the Staff field 

divisions directed the issuance of 2,067 statutory deficiency notices, 

and that of cases in which the Staff directed or sustained the statutory 

notice, 31.2 per cent were not petitioned to the Board. 

Coordination of field activities.—The operations of the 10 field divisions of the Technical Staff are examined and analyzed by a central 

group in Washington to maintain uniform procedure in the work of 

the field divisions and to secure consistent treatment of taxpayers by 

all divisions. This central group is located in the Washington headquarters office operating under the direction of the Commissioner, 

through the Head of the Staff, and is composed of three coordinators, 

each with one technical advisor as chief assistant and a number of 

technical employees as general assistants. In the exercise of its supervisory functions the headquarters office is responsible for establishing 

the procedure governing the handling and control of cases in the field 

divisions, and for coordinating Staff procedure' with other offices and 

units of the Bureau. It is also responsible for the formulation of Staff 

policies, and for the clarification of questions not clearly covered by 

Bureau regulations and rulings or Board and court decisions. In 

connection with a request by a field division for advice, the coordinator 

may conduct a field conference in a particular case. 

The Washington headquarters office post reviews all action taken by 

the field divisions on specific cases, including not only settlements but 

also decisions in those cases where no agreement was reached. In this 

way field operations are analyzed in detail and suggestions made for 

the future guidance of field offices. 

Records are maintained for reference and control purposes and 

monthly reports of field operations are reviewed and consolidated in 

the Washington office. Necessary details and transfers of personnel 

are also arranged in Washington. 

Compromises, extensions of time, and closing agreements.—The field 

divisions of the Technical Staff consider offers in compromise of liability for income and profits tax and certain other types of cases, except 

where criminal prosecution, court proceedings, or delinquency penalties only may be involved. Authority to reject finally an offer in compromise or to recommend to the Commissioner its acceptence is vested 

in the head of the Staff division. Rejections are post reviewed in 

Washington by a central group, which assists in determining operating 

policy in compromise matters. The Washington office of the Staff 

also considers applications for extension of time within which to pay 

income taxes, and reviews for the Commissioner final closing agreements executed under section 3760 of the Internal Revenue Code. 

On July 1, 1941, there were 645 compromise cases on hand; during 

the fiscal year, 1,277 were received, and 1,354 disposed of, leaving 568 

on hand June 30, 1942. There were 2 extension of time cases on hand 
• 

46 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

at the beginnng of the year; 98 were received and 97 disposed of, 

leaving 3 cases on hand June 30, 1942. Final closing agreement cases 

on hand July 1, 1941, numbered 79; 602 were received and 655 disposed of, with a balance remaining on June 30, 1942, of 26 cases. 

A summary of work done on compromise, extension of time, and final 

closing agreement cases is shown in table 94, on page 176. 

OFFICE OF THE CHIEF COUNSEL 

The activities of the office of the Chief Counsel for the Bureau 

of Internal Revenue include the defense of all Federal tax cases 

appealed to the United States Board of Tax Appeals and the Processing 

Tax Board of Review; the review of refunds, credits, and abatements in 

excess of $20,000; consideration of various administrative and internalrevenue tax matters referred to that office by the Secretary of the 

Treasury, the Cominissioner of Internal Revenue, and other officials 

of the Treasury Department and the Bureau of Internal Revenue in 

Washington and in the field. They include also the preparation, at 

the request of the Department of Justice or of the United States 

attorneys, of data for use in the prosecution or defense of tax cases 

(civil and criminal) in suit, and compliance with requests for assistance 

in such cases; and the preparation, revision, and review of regulations, 

Treasury decisions, mimeographs, and rulings for the guidance of the 

officers and employees of the Bureau of Internal Revenue and others 

concerned. The office is divided into eight divisions, viz, Alcohol Tax, 

Appeals, Civil, Clairris, Interpretative, Legislation and Regulations, 

Penal, and Review. A detailed statement, in statistical form, of the 

work handled by certain of the divisions will be found in the Statistical 

Tables in the appendix under the heading "Office of Chief Counsel." 

The Chief Counsel's Committee, consisting of three members, serves 

in an advisory capacity to the Chief Counsel, and to members of his 

immediate staff, who refer to the committee cases from all divisions 

of the office. The committee considers these cases and makes written 

recommendations as to their proper disposition. The committee is 

also charged with the final review of cases involving compromises and 

closing agreements, previous to their being sent to the Secretary of the 

Treasury for his approval. At the beginning of the fiscal year 1942 

the committee had on hand 20 cases; during the year it received 3,383 

and closed 3,387, leaving 16 cases pending at the close of the yea . 

ALcoracm TAX Divisrom.—This division performs the legal work 

arising in connection with the administration and enforcement of the 

internal revenue liquor laws and the Federal Alcohol Administration 

Act. The work includes the preparation of opinions and briefs 

relating to assessment, collection, abatement, and refund of liquor 

taxes and penalties; compromise of civil and criminal liabilities; and 

the remission or mitigation of forfeitures. This division prepares 

citations to revoke industrial and denatured alcohol permits, conducts permit hearings, reviews revocation records, and performs work 

in connection with the issuance, suspension, and revocation of permits 

under the Federal Alcohol Administration Act. It assists the Department of Justice in connection with civil and criminal cases arising 

under the internal revenue liquor laws and the Federal Alcohol 

Administration Act; gives legal advice to the Deputy Commissioner 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 

of the Alcohol Tax Unit, district supervisors, and other officials on 

questions involving interpretation or construction of said laws;, and 

reviews all correspondence prepared in the Alcohol Tax Unit involving 

legal questions. 

Work performed by this division, in Washington and in the field, 

during the fiscal year included preparation of 6,631 memorandums, 

349 briefs, 5,518 opinions, 246 libels, and 29 indictments. Review 

work included 8,262 case reports, 80 claims of over $5,000 each, and 

5,031 compromise cases. In addition, 3 revocation cases were handled, 

and 785 petitions for remission or mitigation of forfeiture were examined 

and finally passed upon. 

APPEALS Divisrox.—This division has charge of all cases involving 

income, excess profits, unjust enrichment, estate, and gift taxes pending before the United States Board of Tax Appeals. Counsel assigned 

to the various field offices, which were created under the decentralization program of the Bureau of Internal Revenue, prepare answers 

to petitions filed with the Board of Tax Appeals and advise the 

various Staff divisions upon legal questions arising in the determination 

of income, profits, estate, and gift tax liability. All proposed settlements are concurred in by counsel. Counsel also have exclusive 

authority to represent the Commissioner of Internal Revenue in the 

defense of all cases set for hearing before the Board of Tax Appeals. 

This division also has a general supervision of the preparation of the 

contents of the records on review in all cases wherein are filed peti-

' tions for review by the United States circuit courts of appeals of 

final decisions of the United States Board of Tax Appeals. In such 

proceedings where the Commissioner of Internal Revenue is petitioner, this duty is performed in the division subject to approval by 

the Department of Justice; in cases where a taxpayer is petitioner, 

the division has sole charge of the preparation of the record. 

Own. DIVISION.—The work of the Civil Division includes the preparation of statements of fact for the Department of Justice in all 

actions brought by taxpayers to recover taxes and for injunctions in 

the Federal courts, which statements set forth the position of the 

Bureau on the issues involved and contain references to applicable 

sections of the Revenue Acts, regulations, and decisions of the courts. 

The division also assembles the evidence, obtains witnesses, and 

assists at the trial of cases when requested by the Department of 

Justice; prepares recommendations for or against the institution of 

suits in connection with claims of the Government against taxayers, 

transferees, bonding companies, and others; and, when suits are 

recommended, prepares statements for the Department of Justice 

similar to those in actions brought by taxpayers. Stipulations of facts 

for the use of the Department of Justice and for submission to the 

courts in actions in the district courts and in the Court of Claims are 

examined and approved, modified, disapproved, or new stipulations 

prepared; and the division makes recommendations for or against an 

appeal from adverse judgments of district courts and for or against 

applications to the Supreme Court for writs of certiorari in cases of 

adverse decisions rendered by the circuit courts of appeals and the 

Court of Claims. The division makes recommendations for or 

against acceptance of offers submitted for settlement or compromise 

of cases pending in court. 
48 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

It also handles all cases in which liens for taxes are involved in 

mortgage foreclosure actions pending in Federal and State courts, and 

considers all applications for the release of Federal tax liens and the 

discharge of property from such liens which are permissible under 

sections 3673, 3674, 3675, 3676, and 3677 of the Internal Revenue 

Code. 

CLAIMS DIVISION.—The Claims Division is comprised of four 

sections: Processing Tax, Reorganization, Bankruptcy and Receivership, and Compromise. 

The Processing Tax Section has jurisdiction over all matters 

involving processing, floor stocks

' 

 compensating, and custom processing taxes, as well as over unjust enrichment tax matters not within 

the jurisdiction of any decentralized office. It represents the Commissioner of Internal Revenue in all cases before the United States 

Processing Tax Board of Review involving refunds of amounts 

collected under the Agricultural Adjustment Act. The section has 

the same jurisdiction and duties in matters involving Titles III, IV, 

and VII of the Revenue Act of 1936 as have the Civil, Interpretative 

Legislation and Regulations, and Review Divisions with respect tO 

questions involving income, excess profits, capital stock, estate, and 

miscellaneous taxes. The section prepares records on review m all 

cases wherein the Commissioner files petitions for review by the 

United States circuit courts of appeals of final decisions of the United 

States Processing Tax Board of Review. In cases in whicli petitions 

for review are filed by taxpayers, the records are subject to the , 

 approval of this section. 

In addition to the 246 civil cases involving $25,234,844 which were 

pending in the Processing Tax Section at the beginning of the fiscal 

year 1942, 130 cases involving $5,145,825 were received during the 

fiscal year. As 97 cases involving $1,741,033 were closed, there were 

279 cases involving $28,639,636 pending at the termination of the 

fiscal year. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77, 77B, Chapters X and XV of the National Bankruptcy Act, and arrangement proceedings under Chapters XI, XII, 

and XIII of the Act. The section had 2,425 cases pending at the 

beginning of the fiscal year 1942. As 945 cases were received and 

1,468 cases were closed during the fiscal year, there were 1,902 cases 

pending at the end of the fiscal year. In the corporate reorganization 

cases closed during the year, claims in the amount of $6,258,459 were 

filed, and were settled for $941,267. In the arrangement cases closed 

during the year, claims in the amount of $602,492 were filed, and 

were settled for $469,253. 

The Bankruptcy and Receivership Section handles all legal work 

incident to the protection of the interests and claims of the United 

States in bankruptcy and receivership proceedings. The section had 

6,201 cases pending on July 1, 1941. As 4,080 cases were received 

and 5,446 cases were disposed of during the fiscal year 1942, there 

were 4,835 cases pending at the termination of the fiscal year. The 

cases closed during the year involved claims of $11,818,072, of which 

the amount of $1,688,299 was collected. 

REPORT OF COMIMISSIONFA OF INTERNAL REVENUE 49 

The Compromise Section is charged with the prosecution of claims 

filed by collectors against the estates of deceased taxpayers, against 

insolvent banks, and in liquidation proceedings, including assignments 

for the benefit of creditors. At the request of the Department of 

Justice, the section assists in trials involving the aforementioned 

types of claims. During the fiscal year the section disposed of 2,169 

cases and collected the amount of $5,505,013. 

INTERPRETATIVE DIVISION.—The functions of this division consist 

of the preparation of letters and memoranda for the signature of the 

head of the division, the Chief Counsel, the Commissioner, or the 

Secretary, interpreting internal revenue statutes; the review of all 

correspondence for the signature of the Commissioner or of the 

Secretary or of an official of his office, containing a ruling or opinion 

regarding internal revenue laws prepared in the administrative units 

of the Bureau and routed through the Chief Counsel's office for 

approval; assisting in the preparation and review of briefs to be filed 

with the United States Board of Tax Appeals in key cases; reviewing 

actions on decisions in special cases; reviewing dosing agreements 

covering proposed transactions; editing the material submitted for 

publication in the Internal Revenue Bulletin; and the preparation of 

opinions and rulings in special cases assigned by the Chief Counsel. 

Included in this division is the Digest Section, the functions of 

which are to preserve, digest, and make readily available to the members of the Chief Counsel's staff all opinions, rulings, and other 

documents which have been prepared or reviewed by the Chief 

Counsel's office. 

LEGISLATION AND REGULATIONS DIVISION.—The regulations issued 

under the internal revenue laws, including tax conventions with 

foreign countries, and the reports on legislation introduced in the 

Congress affecting the internal revenue, except such as relate to taxes 

on alcoholic beverages, are prepared or reviewed in this division. 

In addition, the division considers suggestions for amendments of and 

additions to the various internal revenue laws, and prepares reports 

thereon for the consideration of the Commissioner and the General 

Counsel. It participates in the preparation of income tax forms and 

assists in the drafting of tax conventions. 

PENAL Drvisiox.—The Penal Division deals with practically all 

classes of internal revenue tax cases when criminal liability is alleged, 

including among others income and profits tax cases, miscellaneous 

tax cases, and employment tax cases; considers offers in compromise 

, of liability where criminal proceedings have been instituted or recommendations for prosecution have been made to the Bureau or by the 

Bureau to the Department of Justice, and prepares opinions construing 

the criminal and percentage penalty statutes. 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 

and the Internal Revenue Code, 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 or 

section 3792 of the Internal Revenue Code. Whenever requested by 

the Department of Justice, assistance is rendered by this division in 

the prosecution of criminal cases. 
50 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

At the beginning of the fiscal year, 1,520 cases were pending in the 

Penal Division. New cases in the number of 926 were received and 

962 cases disposed of during the year, leaving 1,484 cases pending on 

June 30, 1942, a net decrease of 36. 

Formal claims for reward for information relative to violations of 

internal revenue laws were filed and disposed of during the year ended 

June 30, 1942, as follows: Pending July 1, 1941, 527; presented or 

reopened during year, 217 (including 41 informal claims converted to 

formal claims); disposed of during year, 299; pending June 30, 1942, 

445. Of the 299 claims disposed of, 161 were rejected, and 138 were 

allowed in a total sum of $59,888, all of which were paid during the 

fiscal year. The 445 claims pending are awaiting the closing of the 

tax cases to which they relate, the receipt of reports from field officers 

of the Bureau who are investigating the claims, or administrative 

action in Washington There were also 113 informal claims disposed 

of during the fiscal year (including 41 informal claims converted to 

formal claims), which left 102 informal claims pending. 

REVIEW Divisiox.—This division reviews overassessments of income, excess profits, war profits, estate, gift, and miscellaneous taxes 

proposed for allowance (also deficiencies when coupled with overassessments) where the amount of the overassessments in any case 

exceeds $20,000, and proposed refunds or credits of any tax in excess of 

$20,000. It prepares the reports to the Joint Committee on Internal 

Revenue Taxation required by section 3777 of the Internal Revenue 

Code, where the overpayments of income, excess profits, war profits, 

State, or gift taxes exceed $75,000, and prepares public decisions where 

the overassessments exceed $20,000. It also examines and reviews 

special cases referred to it by the Chief Counsel for the Bureau. 

INTELLIGENCE UNIT' 

The Intelligence Unit is principally concerned with the following 

investigations: cases involving alleged evasion of taxes, in cooperation 

with revenue agents and deputy collectors; charges of a serious nature 

against employees in the Internal Revenue Service; applications of 

attorneys and agents to practice before the Treasury Department; 

and prospective appointees to the Service. 

During the fiscal year, 863 investigations were made of alleged evasion of income and miscellaneous taxes, resulting in the recommendation for prosecution in 223 cases involving 364 individuals. There 

were 121 individuals tried, of whom 119 were convicted and 2 acquitted. 

Recommendation was made in these cases for assessment of additional 

taxes and penalties totaling $37,766,629. 

There were 2,696 investigations of applications of attorneys and 

agents to practice before the Treasury Department, and 76 investigations of charges against enrolled agents and attorneys, resulting in the 

disbarment of 11, reprimand of 3, suspension of 1, and the rejection of 

applications of 6. Five names were stricken from the rolls during the 

course of disbarment proceedings and two resignations were accepted 

"with prejudice." 

During the fiscal year, 114 cases of charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the separation from the Service of 63 employees and the prosecution of 36, of 

whom 30 were convicted. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE, 51 

There were 13,581 cases of miscellaneous character investigated, 

including a number of cases for the Bureau of Narcotics, the Customs 

Service, and persons under consideration for appointment to various 

positions in the Treasury Department. Included in this number 

were applications for appointment to the positions of revenue agent, 

deputy collector, and various other positions in the Internal Revenue 

Service. 

CONCLUSION 

With internal revenue collections amounting to more than thirteen 

billions of dollars during the fiscal year, and many new provisions of 

the Revenue Acts to administer, the Bureau's work has been heavy_ 

and difficult. In performing this task I am pleased to state that I 

have continued to receive the wholehearted cooperation of every 

branch of the Internal Revenue Service. 

GUY T. HELVERING, 

Commissioner of Internal Revenue. 
APPENDIX 

STATISTICAL TABLES 

53 
54 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIO

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OeS`. SARSSRAT$32,824=g4R81zRAS44gAPASSgSS 

',-as .5?gg...j,41,A.,i,igA,,J,T4gg4g.tjA4A.?;pirm 

.a-'1''''-:"Jc-1-.eg_g89.'"R 

1,04i4 g cnc—a ;f4 RgigN^r. F252:t2t5 '9 Excise taxes Domestic, $4 per gallon ' 

28 ansca 4.7.asn'za g8 4P4R ggA AA 4 

gtl er ,d4Ege4 2 4Eg g4s1 g-41 .i 

^ "g -.^. -..4 -g oc-. 0,-- <. c. 

aR 55E5 '6RR 5gE EE EE58 H:5: 4ER 

. . 

Imported (col- lected bycus- toms), $4 per yam& 

..r.4, 

.4.4i 

SA PAPP SAR A A 

APPSERS g Sp 

fl3 Mal 054 A 5 

ggR5,g4R i 'E 

g 

EgE5 5E55 g 

4YgAgg E 

.13 

00b 

F' 

IYE 

S`l'6'6gAgSLAS'''SgA44Pgrj5g44SRW45! 

ASAAARSRSPAS6-8SS4AgtpAgnMr4AggAPSAS 

gEgg5g5R5gRg451 

5g 

gRg55i4t555Egg555 

5 

.,„r 

.a eq 

V-Wagg'42,2S'4Efli'RegPX531'sn182:1-9)

.211DgclE1RS 

gngleitaggitag100a5giqn 

ggilzigt5gggaggE104ligiqggaqg 

....... 

NNNLO 

CON 

t-NM..N.NOONMN N 

. 

. 

. 

.. 

. 

SS3RSSAP44`gASAARA4ARRA4SRASRA8S48A 

:ei 

<ieiviv5.4ei.e■

Mrx 

"M.6.6,44icieivqn;sid. 

EarcItTa45‘i;g4GS&TE2c7oUrearr2R06$ 

- 404.

34 4.4 

4ei 4 

Collection districts 

REPORT OF COMMISSIO

PSVEASA g ARSA4ARAE 

14§E' R iaE EREEHEE4 R 

,.. ..A oe 

',53grISMPgnAtt' 2Z:Xel:Meig

E5EAEAEEREi EEEE4EgAgER5g

FEIgEk4gsEAE AEgE44ARE5

5 s4

_ . 

ARASMR8Ag05g8aRgSgSAASSSR

445552 5REPER555E5g5RE

4E

-w-s4--- sg 2m4

-4-4'"' 

& F4t_. g 4i 012 Li vi-N er NN 

AAPSgg APPAA453084A 84P

E 515E4E 554AlgEg5ENg R

A `' A n 

P 242 g A 4= Reg SS P

EEE A 4 EE EgT E4 E

5 '45 - 4 

5 4 oggr,RA R

- 

222424s2,7,2545r2=.4 02242.2, 

ENEE5EIEE44ginEEEEENEOR

EgEREFflE5EE555AAR4EI

SRAPARRA42ARASgRAPRR;PggP

g5FEARTIERAMEERFEPEEEE

iRE572A2 4EEE.45545

2 4AE5R

,"as N..N.MNNNCi 04cOM 

," .. 

„ „ 

ASSARSSAPAflg4PS4S24g2ggg

TEEEEREEEERE4gEgi5EEEEEE

RE5555E5EgAREHEEERg444

AE

15

4, ,4.-m .M.m2M.oNN.. .MN M

w >,(,. 5 0 

YQ

t 

P.B 

tiI.Z., 

gl.- 

;94;40 trll R 

0,-124,011 E 2A, 4=t3lag - 

h-4

iffnilieglighlik

l , E-ipzzwE, 54[4004.E.E.c4,2gEF.

{.> 

't5 

0 

.12 

a 

a 

oti 

b.. 

4k 

O 

ro I

V 

O 

FL 
c5 

O 

ro 

0) 

cc 

I 

Col 

8 

t 

0 

O 

CA 

.0 4,4

a 

1 

so 

03 

V 

to 

co cog. ). 

ti 

2 

oo 

P 

.4 

Distilled spirits—Continued 

88228288 258802222:242 888

ggggggggflgel ggIAMUggggg 

e444aistg 5Lic4g4a eaaa 

8 8 X8 

tin 

gg'5 

888 

S Oa 

2888 

8454S 

gaSS2 

Ce

638.5, 

p 

4182 

8 

8 

8 

8 

8 888 

2222A 

g 

SS 

58 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIO

Special or occupa- tional taxes Wholesale liquor dealers,$1 10 Peryear 

8g4. 2Rgg82284g22288282g82R2g22884g2a 

a.45ariaLlialaatalag501:84 

aeagga 

...lace - 

4g4 4g,i4eaa-a4.-aeaa 

Rectifiers 

MO barrels 

Or more, $220 per 

year 

a 

ala 

8888 

-, 

828 

gggagg 

28822988 

1g 

88 

g g 

8 8 

Lessthan 

MO barrels, $110per 

year 

g 

88 

.1 

2 

7c-1 F

8 P888 28 : 074;a 

4a 

Ogg 

R142F 

Hg 

88 

4 

goo 

g88 

1 

2 

a 

8F 8 

g 

a P 

84 

Pg 

Wt;'Fig 

4{4822RR 

ga 1 

88 

Stillsor 

worms 

manu- factured, $22 each 

g 

8 

$g 

88 

A 

8 8 

a 54 

8 

A 

8 

g4 

88 

ggagag 

888888 

.4 

'2* 

.a 

888 

0 

a 

Containerstamps, I centper bottleory4 cent if less than 

one-half pint 

Red strip 

stamps 

ggiggg 

gR2g2SS 

a gtig 

ga 

gSS 82R2 4822222 22 

gg21 .ggalg ms 

"' 401 eA'g5r: 

4g 

aa cof a 

el 

4 

- 4

LW 

22A2 

,4" 

g pi:0 ns msd

11 01 11 10 1-1 -11

»EgRE 

FS!S a4 

ail 

g88 

.. 

g 

g 

, 

mil 

AS 

g Er 

8 222 

 a aa a a 

4 

-

g m ai 

w.58-° 

Pi 

. Pg2Kig, 

c 

22 4 

ga 

FR R cv 

FR 

c, 

S 2 

& 

- 

.aa 

Mt2 

gli 

g 

C4 .=. a 

a,.- 

Wel 

22,=18 

. 

.4

8 

" g 

2 42gg glaggSM gg 

ggg gOggEgm gA 

4 K.15 dam esf:; 

1VE4 

2422 

in 

Collectiondistricts 

74.4.4i..650.8pr. 

4110 

r° 

01.7441.8g 

A4 

wiliomgi.s.- 

IttiplW 

.q 

! 

4 

i 

a'4anaarc.4 2Zilax g I

. 

 i 

1491 *22§...eoz

.pt

z 

altiner 

i illett -gl l i' 

2 S 

0 

a 

a a 

8282 

r4 

.4,71q 4 .8N) .$ 

OVa

, 

tt 9 ..2A

-6.8 9.04 oigog 

oa0

,2...- ;4, 3,0, Erti!ohitt2igt' 

8g :z.wanttirtigussmipE

w° FExzwE. 00 
60 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIO

Lc, S S 88 

ei a .0 23 

84 

6

822 

'4'4 

000 

hpM 

917,:s 28 82 

hg 

tqA 

248 

64 

gg 

22'20'4 

gna 

282E2 

S'E^ 

as 

NO CC 

E4A 

222 

C: 

Lei 

8 

N0 

gg 61'1 

88 

§ 

og 

88 

158 

6r: 

82 

S. S3 

0§ 

a 

ag:egigag-isagcedssd 

ragOgggtOggFiA 

2242P420R88442283 PS8ORR8228228828282 

14401 

2882.8 

22 8:182 

848.52.5 

4242228 

ea4,4 

,141FERIMIWITang

28223308222228R42088838228880228882 raggMgE41160g 

maggaggiguggiwassmilgurgv 

go, a 4 c,i4L6 ac4.a .a nZ v 

4g

S2R88048 g gge2 

cgm 

§egnEr0HARIEMISITSR

RE28888822322R8388RR82882882222284R Trz3g222 'gniag 

VA51022:g244:3:2ggg4c

6,3118Rge:382`62gg22 

Vggengg5ragalarP'21

28R3R8888425382022248880

' $1244

S8240-71ggg2e'i'24222

v.z. 

.?: 

-1

.5R0i 

228 

cra 

83 

104g6ggAgggrinttggeitggq

IntgAgrAgggaMg6411g6

4382222E8RRSAM82R28284R2

ilgflgOracigg

32384AR2288228803R224282

larnagg

8118282248718E1.2g22g8ei48

Ht.926U6Egg-SiEgUR 

SflidgiP

G6 

4 ggeggSrfl 

t

sa4

4 

,g

284 4 4 

cm 

A41 

ssat3 

TABLE 1.—Rece ipts fromspecifiedsourcesof internalrevenue, fiscal year ended June30, 1042, bycollection districts,States,and Territories— Con. 

Distilled spirits—Continued 

to 

a 

ro 

V 

J T

t 

s . o

84 

w 

;e'a 

re • ?s, 

A 

g

a 
REPORT OF COMMISSI

62 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

t2 

0 

8 

1 

aa 

as 

82 

8 8 

12 

4g 

RS 

Nei 

gg 

42 

28 

at14454ggrig 5g 5g5g 4g4555gg 

2888888822328 88 8812 88888888 

aaa 

g 

8 

EgriggEggnigg Eg 

gggggialgtigzagg 

4288228882222222 

aaalaaa8,7482.74,748aaa 

grigggiggg

05:71WaggEglggg0 et aW0 

2=1:4828828422 

Efingeggfl

Egq0gtaiagggigg 

27,' 

22 

88 

saaa 4aa ee 

.V11 

o 

e 

0 

a 

4 

28 

8A

Ca 

A22 -F

d 

ICC 

dad

o 

00 

a 

oo 

t4 

a 

m2 

28 

C

a0 

C 

gg

AMO 

. a 

8 2 8 

8 

C. 8 

8 

a 

8 

a 

am 

44 

a6 

8Z 

a 

4

1828 

22 2aaa 

0 

E t c3. 

Ootn 

144A) Z8Z 

ttWtE 

888888 28222ZZrZ 

TABLE 1.— Receiptsfromspecified sourcesof internal revenue,fiscal year ended June 30, 1942, bycollectiondistricts,States,and Territories— Con. 

O 

tl 

a 

JOK 

iP 

g. 

a a 

gEEE 

1888 

444g5 

28888 

ggggg 

88888 88888 

5445

8 

14 

IC 

CO 

00 88SS 

gg 

aw; 

sam 

gggagggggirlUgggggggr

2284882888288882884222=

-Agn

414:252cI.14r4g=tffA84

4

C44 g

82Z 

8 

g 

48 

gg 

r 

'65EM 

gaggg 

882288 

aeaa 

ggaggiEgg ';104.

ggEggtaggggggEti 

2228882828288282 10 

aCae acCa44 4C 

1 -S 

„„. 

oke 

.8fl" li 

. gg g m Ixz Sit. a 

kiopeIs :' ,6 ft 1 >-. cc= 00 l'

i 

 ..7718 

2E8821 a 1,4&2o2ro 

.2Z2.2th) , o o ,gw, FO 

itgetw10- l 0

2 

2t 

iffig42tt q;2

g

5:001

mE.P.IFEZZ FAMOO W Fio2F4IEZP.

8 

NQ 

8

2

828 

4“: 4 

C CM

SSA 

n 

2 

cc 
TABLE 1.— Rece iptsfromspecified sourcesof internalrevenue,fiscal year ended June 80, 194, bycollection districts, States,and Territories— Con. 

6 

a 

t 

a 

0 

9 

m 

f:4 

mt 

1514 :01.., 0F' 

V amms>g 

22 20

2tilm WVIO 

g4ii

o egjIlmat§thZ§1

, 

 Zillig;EJBVgldfigi V2g m>BL2.0 

i24.0122449224.5gglOrd of Columbia 

64 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSI

gfl2gn2ggg8Righ

ZgOAWCarg§t210-31ragqnilgrang 

g22,Sliht,S28888gg2M8484EPW282822282g : ggggggggIggg2gggl= rmmm,,,,,vmemg 00.-10N c'eemot-r 4-74e", g554 Riggg g 4a,6' mg g2 

atgaggg$VgiVagnigggreaMtilg 

flg8288g88R828M8838R2ggg2g8ragSggP4 

ggcs-weaaeoirceea.6,si:oseatggaagF4 

m2'8mmtOPgggggg8V'8V'42;M oci=2 RSV, 

./.1644 4 .4- 05 mm ag if 

828688V-P92.248P2822282:e288282 .17,'4flggg,t444 54'.:gragre * „ * *** *** 

.4.4.6„4 

tg 

88 

SroggMESVeg-igM.Mg;cigSN=4. gigeri4rAgA

7t1 R5 

tztcyieiadr:6,66.6.i .606.6(61ftgM4,-:

■-:,dciS 

S.7,1aPP63.258g47-T2Sg22,O8riigm.tmo8OF2teig8 

Fi

4 

effggg ggagg4gt-E7Pfgglg.4gg44,t'44 

,k

24122P1=888a12fl2e42g42PMAVZ4284PgM171VZ 

-4,44-4,i0ML6m ,

,k-mo22t-Z8:1722-tmggt-04M1,12gtERA225,77o228 

gEgAKEREMMAHERHIEEFE

EERgIREEMWOHRUEME

n1M1g8tegg:Tgg28g221M8g2g2

ctNwl. .4-.004,t oft- m

mm mm mm 

2g2gt7-2288g2281-2248522M122

EiHMEMEENE

EME.I.E3RIEETHREMEM

82 Wira

..Ne -et-. -., ..0 - - - 

REHR

S28848=28288258 A88g2

4 P,Pfln4 EW-WlgOS

- a 0, 

:.

mm..m 

2188 

;32'° 

28822g8811- 2821=885erge'

7.5222474gR22g82:722fl888:8f

RONMEHHERagggiMigE

88t;22.2A8gS22242828g4g84t

ag..,1273ECAMUMMERig

,94 .....na.{.... wo-m4.0, ..

g 

t 

.81E.

69 

8 8 

Ngi 12 
66 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIO

year ended June30,1942,byc 

00 

Largecigars,classified by intended retell prices 

1

a 

a 

O 

O 

a. 

4 

.3 

O 

-1

82 

5 A64 

N .

• 

.- 

52 gt.:aggao 

g8S8g188 

.. a 

444242282 nniang;anens=n 

ta4 Mana4c6 an4., a 

825 ad 

44 

gg 

82 

0

S, 

4 

4388.3 

5 

11" m 0- 

544 8248 

o4444 no

Sti 

888 

Ca al 

11

sssz 

1 11 5 

44=48442 

'56 g 

Ohi 

a 

A tg_g 

84 

'24 

828 

4❑7 

38484482482258282 4443 

4E26E514- M1PREE RilE4 gra R. r‘ g . w. 

484 air 

aa ggl 

iAlw1g,1 

2

448 4888 

g0 

3n16M1E

848484224452428428 5828 

- •=1 5WIP,1 FAO 

wo, 

.2 

,og 

b?, 1 II 

1 4 .31 5-4ip !=. 1ti 4 A-, m m 

'e4),=4.4•301 ^Si Mg-0 .02 g14.MZZ 

g:0 ig0ig10041511IP 03tagEr01,1 

-.C ■C'SmOUPACtila4.34S4.044aa .° 2ant.caZZ4. 17.ZiN 

28F1 't

2294248464448488A2824484

4 2"p2424"'8":1"4

gg g 

4 

t2 

4 

4 

a 

2 

44' 

w 

nss 

.1 

44 

2 

4 

aa .g 

5482 

gim 

2884 

_ 14 

4 

A 

4' 

25 

ni

2

; 

8 

art= 

g61066gfl55: 

smemnsssa 

W 

8

t= 

16gifl11

424822824842

5,51 gg ' 6 

8 

11 4 

4 

8 

.01 

g 8.8 

c.0 

0 

;:l 

84 g 

cUO22g 

S 2 

et 

2 

mo 

44 

8 0 

sa 

gOg 

248 

.4 

74 

" 

$ 

22 

88 

. 

it 

448 a 

2 

0" 

4 

5 

OM

nseamn 

 gggaa 

. 

nag; 

g 40 

es a 

g$0,1g

225=1324845 

2 g iff 7; a 

45828 

gWr.:1441=1 

aim 

2848 

e 

4:H 

2444 

4 

g 

2 

41

sn 

'6 

n 

4 

87SraVE 

EARO4$6415 

488,78243284 

srs 

61'54465560

2244452824828

. 

gir.,544 Ka' " i 

as 

;,04 

gtlg, 

o?.-zl letBet=f 

mig 

JtI) 

Ao - 04 

8Ashit.ast

ott0/44,e10...gotIU44t1 

,77440gaitqq.e3p12 

,17.1A140s4sAil lE44EFZZNEN41004eFELUEIN 

40 

0 hi 

co 

.47.. 

-Aggv.V 

R 

4 

fl 43 

2 

4 

0

■'

e0 

Ct, 8 

4 442' 

2885 

-4 

t 4 

 nn 

e

°EA 

g

g 

y u

M:01 

C) s, Slates,and Te 

a 

U 

0 

mmcom m4 

c6M4,44 

8882422.6 

m mmm 

g 

um. 

8524 

458 

.0A 

444 8524 

RAH 

2° agg 

'31Mg

24242484 

Elgg 

a6gra 

•‘.4 
a aeee 

gggggl 

282268 

4eeeaae eae 

gg5gaggggg 

28368288886 22688

448g

8 

ggg 

888 g88 88 

ww 

S 8 

a a e 

82882 8 

ggagq WE: 

a§agaagaguniciainanagg

II22P=422623Ug22222222828R

-iaggc24 rig a 

e 

24224832ENU

am 

 ES- sgiRFERF

g' 5 

00 a 

a 

-1

oF.B° 

.14d P.' aa , 

'''e'EL °4 20 tvAA S 

B .,5 

`I t SS 

.frei-.1 pa op.:slop, 4

4'05 T n4o..0F1 ..0>.012[ ,0 - 

..tX1b:IL) 4 .4..p,..tto..t1 0

.u ,90 -pzgatsm(efit

800w0.0A0u0e0.000.00..„

AE.przz.Emp400,..E,Eg.0E , F.

I•■ 

66 REPORT OE COMMISSIONER' OF INTERNAL REVENUE REPORT OF COMMISSI

4

tQ 

S 43 

8 

0 

ro 

ga 

0) 

Vgi 

ac: 

ti 

A 

F 

fs) 

A 

A 

Oleomargarine 

Special taxes 

q& lo reso a p pe sle

Uncolored 

oleomargarine,$200 

8s4eee 

1000gggg ggeg;g0000005000 

88388288328 22224302822228282828228 

ee ec4c4aRee4e4gaaae a s s s 

Colored 

oleomargarine,$480 

2 82 28 86 R 

2 ng as 0,4 

m• 

Li re 

ng 

ig 0 

S g g gg 

88 88 8 8 8 8 8 8 2 88 

Agg 

oq 

14%4 

14 

4,6 .088 2 

n 8 8 

8 g 

8' S8 

geg gg gis g 

 gg R 

t 0 r 

Ct 

112 

cia ce; 

g - E ii nc-2 an g 

ea 2R 8 2 8 2 4 838 8822 8 

g (4 4 g ni •1 

Tobaccomanufactures—Continued 

F 

S2 

ja giggggAlAgqMilgthiggLIgg4WM g 

862241Z2822224224222P842242228g822 R 

RA i "Err RaIR 5fi'grU' la ' REF 2 

 at a- t.: a e g 4 

32444 

1 “1756 6 8 2 8 

1°M 

F48 g 

_ 

UM

a 22222E8 2 222284,122220 2828 .22 $ 

poI364 4 gggggg gOggigging Pgg c6 1 

g4 eg 

gggg g 

gr 6 

-.; 

a m

of 

, 

of 

e 

:1; 

8 

8 

8 

Cigarettes— Continued 

Cigarette 

papers a

cent)and tubes( 1 cent) 

g 

g 

g 

a 

<, 

2 

g 

•z. C.) 

O 

.€2. 

g 

O 

mm 

V 

.g qi i ..8 laa8 

ttt .411 tod Ma .l PM 

2RL)Ligt'0 '-'5 y- 7„..22 4w.Az §tItArg5°Albil 1110Malteg ww,52X222P,gc 24 

Collection districts 

Alabama Arizona Arkansas FirstCal ifornia Six th California 

Colorado Connecticut Delaware Florida Georgia Hawaii Idaho First Illinois Eighth Illino is Indiana Iowa 

Kansas 

Kentucky Louisiana 

Maine Marylan d, includingDistrict of Columbia Massachusetts Michigan Minnesota Mississippi First Missouri Sixth Missouri Montana Nebraska Nevada New Hampshire FirstNew Jersey Fifth New Jersey New Mexico nib 
REPORT OF COMMISSION

70 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

2 

c . 

8 

8 

8 S 

8 

8 

8 

8 

e

3 8 

eq 

4 

8 88 

Filled cheese 

.4 2 

-

gflog 

a a. 

2t 11.4 

gtt=vt 

A v 

s , 

s.: 

eit 

Mixedflour 

4i 

-Et 2 

Arni 

.4,A.aw .., 2 

8 

1 g 

8 

2 

8 

.. _ 4i 

8 8 • 

Processorrenovated 

butter 

g 

6Ezi 

v 

nig i 

. 

,, 2 . 

g 

a 

0 422.v° 

XItIPA 

g =4 sO8 g 

or 

. 

2 

v 

. , 

s 

rti 

sgt 

8 8. 

alk0 

° g8 

a'r

j a, 6: 

8 

 a .4 

R 

Oleomargarine—Continued 

4 ,41 

.22: 

Aga 

g .- 0 

g I 

r:-.:4

gEgggiflign§ggagg gigagsgagigg 

222222244g2S8224232222 232221222822 ,6,6. atof lOge..fz"g1:5 aaam7 4Faa 2aaa 

Special taxes 

Retail dealers 

Uncolored 

oleomargarine. $11 

,;:.

WtglggrigggggggVAgg WILIOgggg5i 

44aR4S.42a448a4aRaa4a 224aagaaniaa 5 :.6 4$:4g-r tai0W47; sigizif°6 ?:gg Diai$G$ 

Colored 

oleomargarine, $48 

. 

8 8 8 E 8 

. 

8 88 

Collection districts 

ail 

at: 

lalifai° 1,11Vait 

%a 

I 

vOu1.0.00 oe2 

, Y 

2,0 o 

:;.Aditir,ODEEgbnEi'dgE1 811132flinint. 

M 

x 

A 

to 

'8 

s 

t 

C 

6 

4 

 g 

4 

4 

1 

:55121."" 

n 

§t1X9Iga 

lg 

Ieq 

8 

tuf;:e

gAgtgglg 

242422R24 

5,4 gggst 

222R22821 213032.32

iCAVIMgiR4V.

ft>gg5:4s,4- teg grit-:

a..ze 

$gg$Oggg 

8853822232 

222g°

$1gOgg$MgVagg

22822282283222.18

5 2^vv2 4gd

M 

e?.1. 

tt>, 

admritz 

2 41 g 

• W4 R „Ivy 2 4 

>.z " 40 b0.45=z, 

g1

g£0,helpom.4040 Ea—J091g 

:1L::;;ag

zi..p.--. og. 

k,„0 

4■ ZIA2E4.EFZZ4. MMOONE 

400953-42----6 
72 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

Narcotics(opium,coca leaves,or derivativesthereof) 

E+ cl 

444. 'glii 

2z. 

Ey fl,R2712'Ang8E4218£44831,31WItARRZO6i2G 

.1.-t4te

glggaeflgaziaAar.tmaRaggI3agaa5q420R c7:44 4t.: -tgoeg,e,dweeTt-066-ii.6.-:4 .:yg nn 

. 

Special taxes 

Dealersin 

untaxed 

narcotic 

prepara- tions,$1 

2210228

8888822288288g8882822288228822888882 4 28- ,2gtO2WF:57.422 °4g228 

Laboratories,e tc., $1 

a 

8 

44.4 

888 

.4c441 

888 

Or 

828 

g 

8 8288 

4O4.4 4..4 

8 8 

t.: 

8 8g 

cig 

6. ;I;;"

888gg282822882222828g24 22222282,222 4 "44 "gF4gg agS gE55g1g 4g 

Retail 

dealers, $3 

a 

EgE315gfla$54442ggggtagE=flE55g5ta 

28222g28222228222:22g2822g28?82g4222 

.404.4,4.- 

c,rf cociaa of.ecsos-rma or 

4-4 t4..: 

Wholesale 

dealers, $1 2 

8888288 

82^2 gnggOtn

8888888888%8882882888 i ggang':Ag g 

t

88888E ,t';.111 

• 

Importers, 

manufacturers,and 

compounders, $24 

d 

8 88 

E a: 

88 

g5g5g 

88888 

4 

8 8888 

gggg gg 

88 

g 

8 

gq 

888 

it 

88 

2-g,:2 

1" 40- am§„, ,. 5 A -.4 

15g 

'4

8888288 6 gg -4 2g gp- pg 

828 

 .. ..., 

4glaggpggggthgt 

848828888588288E8 

--- -, ,c. - g 

8 

# 

8? 

5*

88828888288?888888888288:;8828??8,2282 -2445:0134'="gffil5g5riqggW0n0g5 

Opium,coca leaves,etc., perounceor fraction 

thereof, 1 cent 

88 '8 82 

s c'i EglIg

288882 g * 

_ 

g

2822 et 5 

? 

g '

8 882 ,2:q 

ti sa 

gg 

88 

Collectiondistricts 

§2Noc11344.

5 i 

Z= gg 

ti 

=44 12. cp. 

2Age211*taggVaWa'Atgeg4>rOttlig 

`';,g6dpr'Zoosgmb44$4.,Whaiza1 

t 

e 

0 

2 El 

a 

1 li ..1, 0 

ai4 

s p,cozzz. 

agg 

..„. m 

m „,3" 1: 

c''' tit 

P• B 

0

2x222222g22g2222g8EggE8g

FI“IgOaliVggrgn5flEigg

, 

fg,6■40;,-406,6 74Tyre 

:g:th

3882288288888822884822222

'4"A14'

-

6 4e4 gg:=4:1:gr..

;E 82 88 S82 8 88

‘4".4 

War2IgnaRgrolngair

38822382228522828482?g22

c4".44:40.14.6.-44 4: 504

- ,,; a

322g2222822222228g2222822

56gggriagagE.EggflgE1P5

Mggl

3888882888888888888888888

4 FAVgggrOPW:V45

loggi 

38888 

ggpl 

8888 

S 

8 8 

t 

8 8 

t 

8 

mima 

88828888 88882888822888

ill

g rigcl5gg clagr

ci44 

gg

9.288228?5222?822888822:12

eg5ggflggMgV:IgilAA"g

ggg

2222 i glg 2882 

'5 

28 

N 

S 

g 

2 

g 

8 

g 

2 

.Ye.1 4 

:.r'U 

ragla..4:5 

kej 

. 

g.2:i a 

g8 

Y i. 

; hiv5.0aaniq°5104

.gegZagh1885:4,02hisEgl

Prel i41 1 21i 

A 

vo

h2 t

tg

li 

gtiii/ 

J. 

g 

t4
REPORT OF COMMISSIO

74 REPORT OF COMMISSIONER OF INTERNAL REVENUE MarihuanaTax Act of 1937 g

2P 

rAgi 

mg 

s 

g7247

80828 

.1 ag asaa 

AE E888 

I ate'

ggaavapar.: 

g28828A828 

, 

8c4 

g8 88 

gg. ga:a 

880 

Special,oroccupational taxes 

Producers, $1 

8 

Ad 

88 

2

2 

■ 

o 

8 

gg4 

8gA 

Laboratories,$1 

It 

8 

AAA 

888 888 

A A 

8 8 

0_, 

4° 

td 

2* 4

88828 

0044 

 t 

4

Re 8888 

0 8084 g8t

2X88288 4 gg4a 04 88 

8

88 88 

0 48 44

888 

8 

Dealers,$3 

a4

88 

" 8E 

88 

* 

8 

8E2' 

2888 

8 

2 

"2"tj8 

88882 

82 

88 

4 

8 

48 

88 

gidg 

888 

4114.gt 

seEL 

%"4 - •`2 

C' at* 

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88 

g 

g 8 

a 

8 88 

g4T4P- ACW

armatg 

2,til 5=4 

'Was- 8 

. 

, i , 

a 

s 

2 - 

01! 

ith 

0 

a. No . 

.. , 

.r. 

1

P45 

1°.....- cmog 

Eliag 

..0E"cr n 

. 

88 

i l

i 

c'f 

; 

gso

yeg 

m 

2n. 

a 

8 

', 

8 

a 

8 8 

Collection districts 

glIPIAlhAgi' 

WILLS 

'PAR e 

i

g

aa9 

—o.....5A 2.2 

;1 a 

1 

R 

t, 

_ 0 3 

I 

S 

- g

ii 

l t 

agl 

m 

R-.2>

al 

■ Bb. 

lqgtg

aRzaA.z 

4etill4 in C, tiC. O.1 

 id 44 

82r2282.22"2

88282g888882288882282 

-1 2g** 4g

88

ta.. 

8 

to 

8 

to 

8 8 

et 

2 

ui 

8 

8 8 A 8 

4 A 4 A 

88888888 8828 888 8 88

4pi4.4t , aggig .456‘A .4 og

88 8888888888 2888 88

ag aaaaggggaa .4. .4

. 

8 

• 4 

8 

. 0 . 

8 

- . 

99 

.. 

• 

g 

A 

8 8 82 

o 2 'A 

Je 

Ow 2 

!PIMP

egV 

24■..e4 ig

2 :179 ° 

 o,.2 e. 

i OP70:1Mn 

no 

°

ggEa44a8145EhoSggi 

:. 4u,SS 4

Sd 
76 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF 'COMMISSION

4 

A 

ro 

4) 

4) 

O 

.0 

4) O 

"g .e13 

co 

I 

O 

Stamptaxes(Title VIII, RevenueAct of 1926,asamended) 

E. 

 S 

S. h 

I ....._ ..„ .c, ., 8242842882g4.,,,,,,,.04.e,44Sn , 0 RS.24 

FATA4555gWIMMagMfagggflga 

il§§ERKUianagitilnKRia4i0M15 

P

Sara 

244iN 

ve-le S g5t. 4 W 

thsji

S4Sg484 

lOn a .6 

8 4 

a 

41 g

588S 

'61 

43 

e 

S 2828 

- 

2 

qi

22 

. . g

Sg 8 

4 _ 

ja

0,0 

Je,csji. 

;53R.4 

wi 

ig . ',t 

wt gm., 

2288 

si 4. 4 

e,-i 

t'S 

ed 

4R 

o4 

S 

e 

S $ 41 

'.-8 ',0 

tilh 

'9o. 3.1: -.., 

egg4

....E.g. ,.. an 

,,,, 

gg 

R. 

_ '9 

88"' 

1-:coar4g 

SRP 

. 

:Ifs a _ go

age 

4228 

, 

age 

482Aggg . 5:1g 

os 

,_„3„.i 

ig.ri,n e-i

.g 

8S 

- . 

r., 

S 

g 

8 ..V84 ,.;t g„ 

. 

Documentarystamps—Issuesand 

transfersof bondsof indebtedness, issuesof capital stock,passage tickets,foreigninsurancepolicies, and deedsof conveyance 

Sales bycollectors 

2ggg4''gg2gEgES4Ic'SSIig'Egid28SS2g82gX8;Faaggg:4ggi4g41E?:8

FAtagfl&rolMA4r2gAVA3gggggO 78trigg:4182s4rt 

Sales' bypostmasters 

Ian 

1ga 

Lug 

4

ggggPAgl 

',222savism -: 44K a/ 

8=It78285424422,02. 224 

FOKK41

giggRFAWatnggi= 4471Plig's. ga FA 

S2 

Collection districts 

Alabama Arizona Arkansas First California 

Sixth California Colorado Connecticut 

Delaware 

Florida Georgia Hawa ii 

Idaho 

First Illinois Eighth Illinois Indiana 

Iowa • 

Kansas Kentucky Louisiana Maine 

Maryland, includingDistrictof Columbia Massachusetts Michigan Minnesota 

Mississippi First Missouri Sixth Missouri Montana Nebraska 

Nevada NewHampshire First Newjersey Fifth NewJersey NewMexico 

First NewYork 

SR. 2SIttSg8SgAtz8432848g2808

gr2fAgggOAPACTAMAgOC, 41

gC1440:i1SCIPPAPtIf0;146

alb 

n2n 

(al 

cn-i

.28 1

•0 

aggege

ElgiCiRPRERMKEKEngnaaW

gsr.:geet6ge43gegggiagsg2ge.;sn

,flqgegggga-ignrw

RMIAMU

S282823

i',15044„ 

41,4 

_e 2, 

0e0r2=-cs e d 004 -0- s. 0 04-.Te 4 lol

1 

■4Ey 

:OlMbet

°030045b7C) 9g01 

me.c.E.E

WMAAFEJ-rAtSeeAgg._ 

="c"'"e421°'li,e5 ezzeieelwoop.&isAmmEwe. 

gg‘

22; t, Ka 

141 

82 
78 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

I 

LV 

0 

ti 

ai 

V 

ro 

tes 

to

s-. 

1 

1-0 

0 

 to 

P. .4t.% 

f:4 

E 

t:9 

Manufacturers' excisetaxes 

4 84- 

4.7.17;..4 . 4' 00 g-0v. a 

a 

t"4' 

2 24582 gaa8aaa 2 82RRM4A42 8 R4 

IgS0;:q.; 4 titgo M4.446g A 64A1441"4 M Ag 

oospz&A , ,..-w-D. 4 ms 

..gymss 

ag 

As 

2,--g ". - a - - - - 

ea .3.. 8222428ERA2Z*848832R2222R 284 224234 

lipilm gangffiggggpvg4ggpAggg ggg grolgg 

.-...8.1.1 -sae -se aett,:4cica a --Ir ' - a.4. 

t.K.4a, 

I 

c.4.- 

- 

g-E- A''' 2RP- ' 

' 44 

tigArdt4 

A 

4 •404,,,, 

so 

....2 

. 

.44 

. 

,44k1 

ZgAnAggAgM4N6EA4446gEgggAR 

8222442282222,2822828,2414*R2288 4.285E4 

A646 

s sEi-el 

os-iegra,.6sa, mg:trag eggrga g 

grg a 

a 

A1,..0. 

a a 

a 

P4 

-534 

g..ggannsgAnnnnstesnannanasaanannmAngss 

..t_ 

gx,4;t,gigagp.:gaggggiamogagammIggt 

:;:i2/ 

aiiiiKaiiianggg5p:55aindigggggi'gagg5i7: 

a.. 

, 

4 

Mg 5 

40 .9 

Z 

'".. 

scills 

a 

ncp9. 

, 

T14,46 

1.6.4' 

‘ 

oi 

t64,zeo, 

ticite.6.4,4 

c3:

cra=a1" 

c. 

'-°? 

m

2 

2422 

2 

,c,„ 

2 

2422 

4 

cag22.. 

4 23 

g 

Fii 

R 

X" 

E. 

-htEc-t-- 

21 -"Qa 

g ggag 

4 

SIAM

ein 

sag 

.74 

RRa 

„..4. - 

ttt 4 

t ggzag 

ri 

8282 

222282 

88822 

ig."&-€8'fIg ;

4 

p.t 

or ' 

4g4a6gg 

a306-: 

as.... 

VMS 

2242222222 4R244228848222R4228 g22,24 

05 "4oieiniciniui.46 ' 

ticeci 

4

6g44g644

4 ggigg4ggAgv;sgAAagg 

828g 

8'441'14284 28gRE42EgIRPAIg 

ggaR 

2.8 

,,,.0 

-. 

r....v. 

001 ,,.. 

?ff. ,s.6- spom. 

22242W 4222348224 nag; nngan ..:a 88 

tilliagl EIHR3iRra 1:-.RAR Rags- RR as 

auf -g- -ges 

es 4,, 

n 

"8 

4 

Collection districts 

veRve 82 2 4 22 2 R 28

4A6A Na 4 g M a 

 A g .74 

s 4 s Sa S S SS

'A ' 

tgggairlg

24888R28248422228222R4R%*

agagggigggggggg .

4g2

^4i4""

erfc.ta87584 .15 

.4- 

gggOgglgrAg

g2232224**28RES5224404 42

irtgflggagg gA

-ggifg gvraggkr agaci cl-

a a a 

gMLOggtigggggggggggggg

234R42828248448222422244RR

i g

i34478882:410241544,W04 4**

. 

of 4 

R 22 R 884 4 2 4 

g I :1 ggg g g 7-.1 

g g. g 56 g g 4 

a a 

nngms mins F4?an 4

ggOg gggglgiSgg A

g 'g' 6gg g g' 6 

of 

Igggg

223288422484222R428R422R48

- ggagggggOggggqgg

Viftgg

ggg gagg“galgg

4g 21 if .217-1 

Turn New so= 

Fourteenth NewYork 

Twenty-firstNew York Twenty-eighth NewYork North Carolina North Dakota 

First Ohio 

Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma 

Oregon FirstPennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania RhodeIsland South Carolina 

South Dakota Tennessee First Texas Second Texas Utah 

Vermont Virginia Washington,includingAlaska W

t Vi

i

i
Jo 

C.) 

0 

Ti 

O 

O 

TAB LE 1.— Rece ipts fromspecified sourcesof internal revenue,fiscal year ended June30, 1942, bycollection districts, States,and Te 

REPORT OF COMMISSION

80 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

,., 

ggr. 

a

or ,..; 

iLlo • 

. 0 g 

 . 

°le 

ai02 4 

..„.„a 

a :: 0, '4 ed4 

° 

. 

g° 

4 82 2 8 eul3 14225 8E 232 

40 gin " ggg 

.-..c43 64gc 

oe 

"pl7itp, 

.. . aaa. 

-.. 8882122 8484823 8228 28; 4 8 

ca w gggge ggccaglg 411g gri g g 

-2c:i 7-- 28m e 

• - c m 

...05 

g.;: 8 8282485238R2R48288 nnanssaaa 422 4 

a-8c e 4,e446 '4 '• '44 'a .coiiii 'e64,4'M't-:• eit. M 

ti eg i aassgegggnagsgng.zg gssagagng se, o 

rath.0,. - adadaf 4i-'4444 4 qv g.i. ggg g 

te 

gtZ,V alm 

$3 

m 

a'il`g e,E e eer. 6 g triz 

tcm 6 

88 e 2 8 E °' 

ea 

ie. 

58428224Mg24422824 422323884842R85 

si-1 ggggegggN45fla gdg ingg g5ggggIgg 

48 

'q 

tga„ g gergat-sgefrgg..-.6 gggg gg 

ae a . . 

'a . 

8. c' a 4434842488R8R884222 824242482282223 

gt1I1 Veraliggggg0P.-1A;14g get=71V181448;Pgg 

MiTh 56-11g;ligaigi; kria4g::acEed 

'gs °8 rr""" " 

A68qa`6 

glaa§4; .=.86 3E8 $ nm 

me 4' 

oz,Vig4,9 Olt g 51 g 7>,' 

ce $ 

ga' 

1g131.-‘a2 

.. 

..i flaaa 48 8882 2 K582 8483 2R 8 

.gtAtetl, 471g5g F1 gig 1!:-4 88 °'$ 5 N 

J8•-'22 ee a ai--=,= !--: eaaa aa" aa a , ... .- . . 

ag Acja■' e a ce 

- .. 4 4 2 

s 

. , 

.12:gg•- 4 a 4 ci 

12.;e1eizsdi 2 RE8882 2 2288424 2 8444 44 5 88 g 

82tn't2C g gggggg :.1 •,ggggo g gggg g gg 

4,8p.-...g -Lg..- ..t —cm 0. ...-. .-. . g. .0:- 

1.428481 

g 

2r2g 8 g5g4. g $t-gg roin n ro g 

l 

, 

88284218E824E4428E4ga 58241g444844488 

'gp ifsp:001.4d.:‘,;ciflei.icioig .ils.Lig-IFeliggpid 

Ha 

agEge.2g 24222p2m8488e gRoomRecmmmeeoce 

ai pi,: .-cim-t:mt emr: M Wei t-:r:clia=efuiS 

W''SZ 4.ie:;gg.941.2:D/gagchirag 2340.gg4RNE44PA 

m --ta c'S a ti a a 

Collection districts 

gg 

.gym

P 

V

.°°..gnst.“....ttVg - 5al. ... .m15,1:g 4=4 

,...:. t .b A rdgA oli Arth 

anaLs. "44 gil .Pc91 oiaza 

ir42t.,01160iAg0. ° 0'404'1)24E 

4V;Witfiffa744dWgi.444$0.148 0 44E-AWS4ZtZ 

A 

v 

4 

b. 

A 

. .0 

aim td 

g g 

84 

g 56- 

gg 

g2 

Le

g 

g 

l 

a 

4 

8 

a 

g 

2 

K 

22 2 

ggggg 

88288 

m 

4 

gg 

RR 

Wgg 

24828 

" 

gm 

8244 

R

22 

ggggg 

5g5gg54g5 il5ga

42 828g24344 

gagg if 10i 44t.: 

ggigg

"8483`4"8483`44

0:1

R4 

4 

R 8 

iig 

n 

4. 

5 8 

14g0457agtOg

4442488REN82888245822:248

Lagi=lgg U

wita ir qaac.:aiag 4 ga4a a

.7,:44ad4mdt:.14.5dd ts224t:ci4

gggggiMOgggggagtigggEggiA

64288428R883434828444 88c82

84 

Rg 

'tIX 

g448 

.. 

§ ,..0 

ea e 

g 

2 24 

.. 

A c4 8 

2 

. 

gg5gg

38 

4 

WI a 

514 Tao 

gri a

4244 

1 

n

gg 

a 

gvs' 

83 

g 

g

2

21 34848 

nill?

5 g5gg 

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5ggAggR gER 

8E28E84288 

e

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525528

g' c4.

PingtglaOglaa54ggiKgr

aWraliagLIMOCOMO

gagagl;aggagitagaa%aazrgasag

. 4

. 

Z62 

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tve, 

,c, 

mo 

N)n., 

gt 4

t 1,-. 

nE.wEEZZwENWooweEg 

---4....0gggoo.iagag c o cea 

0POeM 

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lailiglitgraralgigtae

44 

45 ', ME'S 

',

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41Z4 c14101E' 

8 

E-d 

.g 

oTE.r.AAV

0' 

..
NP.F

ONEERREPHEREAR44112NALP 

sassiona:mssanssas4xagas: 

2124NENNEREPIENNEENFRN . 

§

g 

K. M

2872 

E 

. 

4 

3 

, 

a 

s X I 2 

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a 

,. ..... 

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go° 

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282 

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gg 

22 

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21 

28 

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22882S8a222 7 3 g4" 

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288 

4 

2

2282 

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!::: 2 

4 

A 

$ 

g "3 

Bing 

zsnis 

' 

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8882 

"s4 

424 

038 

V 

I 

FRE4NERREEEIR 

asazuzszgassz 

42NRI 

02885V 2221448 

ENRE2 

g 

23 

82 

INRAgEn

8842248288 - 24 

g'Agg gg" Pg

iRERA4PER 

082.18884g - 7-1 Rfil 

g 

s- a ma 

ngigng 

4222244 

it 

OE 

4* °5 

01

5842 

,1 

'''.1 ;IS 

23 

W8 

g 

1 

R 

g 

P 24 228 2 'S Ei" a , .g. 

GA 

geee 

RA4P 

4:42 

F. i 

8 8 

4 

g

na 

4 a 

.-1 

g 

 

g 

8 as 

48 Agg 

SI% 

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>?. 

eg A-10 A 

5,-.

01425.3 0%;-1 12 

4 

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ft

Aft fl, 

0..p. ;Sd 

17 

pla .0 P, 

1 

E.ZZNE.C74NOONE.E.gga4.1Pnlag

4.0 

on 

12 

g., 

aA 

0 

gJUg gn 

T. 

1 

g 

t1 2mml

2 5 1 uRE°

REPORT OF COMMISSION

82 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ce 

co.

ro 

c55 

ai 

8 

O 

ro 

I 

I U

de 

I. 

( me cis ; sots f ri to ,amm .1% 320 11 nuem -

g 

gggAggargagggliggAU 06gAg4ggggElggAgggA 

ggggiggMgggggggkil gggOgaggOgggaggg 

14824MS884R2882241228 P28428248R82224448R 

aggsri aa geser:aa: IggRaeaaa ea egg-raManufacturers' excise taxes—Continued Optical equip- ment, 10 Percent 

a 

g 

g 

aa 

ggq 

8482 

e g 

g 

4 

-‘ 

g 

* 

gggg 

8433 

Fleg 4 

as 

MS 

g 

8 

igg6 

8488 

Electric 

lightbulbs, 10 percent ' 

lg

gicTiggi 

.- 

N 

"

84828 

e 

Pg 

80 

6 

I 

822 

0 

.4R eq-Ana e4 

a 

17

gn 

ri 

1 

geea 

Ogg 

5M28 

Washing 

machines, 10 per 

cent 7 

ap 

28$ 

a 

gg 

S 2 

a 

gg 

2 

a 

2 

..o 

ea 

2$ 

mg at: 

8$ R 

a 

g 

X 

ag 

Fegqg 

3888$ 

4 

Rubberarticles 7 

a 

A 

"glAgg g 

"'gqg 8.84 . 

48428882 

W.*9.FOn MA

4V22248; 82232AP IM 

g'A14' ' 14 f 2Igg6g ' 

A OU 

8 488 24g a 

411

g6640 

28282 11 4a 

Business 

and store 

machines, 10 percent 7 

tr 

gri 

R8 

g 

F: 

8 

^ 

8 

gre,6 

ggia 

nzgz 

14 

ea 

a. egg 

gggg 

nvin 

e 

gg 

VR 

.44 

ggA 

828 

gatr.4 

Agag 

smsa 

. 

and WOO 

15 50 01 ' ta po opz

gr2

284224422;4P2A488;22 28228288082,282.2$888 5 2.4'26 ggtlffillggt iVAg2O

9,e

ggggraigragg 

gaagg4.:aea ggrAr:sse ...!4g 

a- acr?: gagr:a 

Electric,gas, 

and oil ap- pliances, 10 

percent 

1 

g 

V 

ggggd

*843*304 . C1 

;VI g 

6a104gOgg Ag.4

2228V204V 4884 

24 

 4grg" %AA ;gg 

glgg A44 

88P8 MIS '41g 56geg 

5g4g4 

SP8g8 

luso 

og ag 0i ' led 

y se no

a 

g' 

28 

ggg 

ggPilgg fl AgAA gggr6g g 

m224288421.442282P 828882.2 

a e de sets gegs ar: 

c n- ..., .9.fl 

agl 

E2 

sAggg 

INSM: 

44 

'"gg`' 

Musical instruments, 10 percent 7 

D

RS 

4^ 

I g 

S 

aaz 2822288 8228 2 gggq5A gglg 4 a t:sil ea 24-gg 

ggg 

MAP

, 

4224 

 Iggg ... 

...., 

Phono- graph rec- ords,10 

• percent 7 

44 

28 

4 

2 

21 

4 * 

g gN 

2 M 822 

4 4gg g 

M 

4 

V 

,s;ge 

gggAg 

82282 

Collection districts 

saav-S A ,g'g 

cie2::,;v8 [—mr=1,9s 

;2-6.2titi4RoM222mMii22 

=A- -1

zi 

-4 

i

fl

s

2 g4inredISThhe1211th 2mmgEZ.M 

--

oA

c:, 

.6 

 c=i 

.9 

1 

, '' 

h 

2 n-7.- 

g 

g& 

-42 1 

'5. 

4222m22ZZZEW,Z4.8E.ME-. 

1 

g

a g--" —zn, .4. ,:zzazE vi ti , 8 

e;rprihs.g 

,, E.- 

,, 

. 

motila >4t 

 ›. V'''' Z 
I 

C. 

E.

g5 

81 a" 

1 

2 

252242 44 • • 

4flg°' 4 

a 

2224 • • 

a 

ggAg 

2 482822 

2 gi/gRE 

, 

g 

2 9

gg 

22 

.0, 

9

10120as 

1.414,1 .4 1

1 ke. 

. 

8 

P

2fliga8 

;Oh 

-,qr 

U 

g 

4 

o

0521- 

PlE414 

a . 

1;5 31a1 8 

g=, 

28 

s 

0 

g 

F 

.. 

i 

'Alit; - a 

00.0M 

Mph "Co g 

s 

g 

9 

Pg. 

°Haig 

-Orin 

546 2Ag522 41, 

WW11 

gg " a . g 

g 

S 

'I 

gg 

22 2 as7Jg 

A ggEl 

5 ig6 g a 5 

g 

s 

g 

g 

2 

a

45 

22 

a 

g 

0,41sAAr 

ii9.22ARD 

A20.2.Rit 

2 '.1 

.ti g 

4 

atia

-..aia.es , aag 

§eaga 

g g 4 

- 

0

heiifg. 

- aillac' 

g 

4 

a-a 

021, 

U 

2 

2 

4 

. a 

2 

$ 

4 

AO 

CP 

1. 

a 

g 

01. 

4

55 A 

Rg V 

g 4 se: 

41Rg 

2284 g $234$ 

g g5ARO 

g qii: dg 

gg 

52 

a 

0 4-02Sq 

P'4,4;4 

cosoato-' 

EIR42§. 

gg 

-t 

Collection districts 

0 

Rg 

li 

141440 

t' 

-.E-trac36421M2P4222WW 

a .0 

..90 

5gg,'9. 4

°4

g0 tVggUitIg2ht

4gtggoqlefftt 

2 =. 

i 

,sc

IL 

va 

g 

4 

A 

cji 

22 

.1-1 

.t. 

5 

I 

all 9- 

IA 2, 

22224,w2xAzhz 

2 

g 0,22 Oi , or roi 

it4ZZ3 

g*rc

g;igiga g RWIRlig 

2232202 S 5g5222g5 ' g r 1 gg •4 ' - . - 

a 

2gg 

452 

co. 

, . 

Z''

0 

. 

s 

t 

w,, n 

Eg

2,582221 8 RS4 744419 E Er 

c _ 

R .5S. 

g 24 

- 4 

ga 

25 

i 

„ 

i 

r.i 

g 

S 

g 

a 

kR 

g 

4 22 

RR g 

V 

INE 

522 28 a 22 X2244 g 3 g ig gg/ER 

0 '03 's 3 

R 

4 

*: 

-. 

g 

V 

g 

0 

5 

1' 

2 

illften 

*Z-12=5 

..2.dtqtn 

o flesvgione, 

c—Z° D,SO4g

042 

2 

° lo 

go 

A 

41Whaibagggartika>

2 

745gvRie. 5 

itcl.. 

eetle5 0ie-200t

Pajiiw 

A 

2 

on lg, 

_ 

490953-42--7 

I Ft 

a 

REPORT CIF COMMISSIONER OF INTERNAL REVENUE, 86 REPORT OF COMMISSIO
88 REPORT OF COMMISSIONER OF INTERNAL REVENUE; 

REPORT OF COMMISSIO

CO 

10 

a 

8R 

$

2S .4 

aa 

Secil ea 82' 

444 

CM0 

CONC 

em 

- 8' 

Cl s?gpg2 

4 a 

If. 

E 

5.9. pr= 

4g. 

, 

ItftriWir_tIggigfl:Figagg727Figt .141,1ggalita.550gaVa5M4rga 

5gmm3sizwelE2Earu-g24ssgigg-E=1,:sm2Rg2.2. :8^°iggagg',.1 

py jm lss sao

Total admission 

taxes 

28=;84'48R2242E.:Art:2A44,7,07,828g242R4488: 

gdEgOggngE§OgggPritriRgagaggans 

 ggr aMiggi14516MiggOgiltagigagiM 

w at.: a aa e-Taa aa aeea a a -.: a 

Admissions 

sold bypro- prietorsinexcessof established price, 50 percent of 

such excess 

•

a 

g 

4 

9 

“

42 

: 

..t 

r: 

g 

gg 

8R 

T.-7 -r_7 

5N 

g% 

4 

G 

06 

g 

R 

a 

8 

-7 

- * 

, 

.6' 

ro- c'84 

oo. 

,e; 

Roof gardens: 

cabarets,etc., S percent of total 

paidforadmis- sion,refreshment 

service,and 

merchandise 

170

OggnaggVgagggntOgglgg5g5bIg 

2MaRRE8R8882R.L7t27,247484AW4A8RRtgrc,422 7464gr:Nglgig-42Agigg ggagE. 

Leasesof boxes 

orseats,of the 

amount for 

which similar 

accommoda- tionsaresold, 11percent 

2;4E.

riA2A2484 7 882ig ur 

4 a a a 

0 

A AgR 

I 

aa 

;t0g:8 

ggVia 

ea: 

ilgO 

4g22 

.4.40 

Ag 

. a 

0 

a e 

ggg 

28,1 

Ticket brokers' sales for 

amounts in 

excessof box 

officeprice, 11 percent 

a 

44 

gg 

GG 

1 

2g 

g 

LS 

m5 

28 

_ 0 

8 

44a 

$5 

242 

S 

n 

g 

R 

grit 

3M8 

... 

Admissions, for each 10centsor 

fractionof the 

amount paid, 1 cent 

Ugg

841:81=8V4RT288284SAVRAg2gMA88g22848grzEg caggrag:ffiggggE4gM5AggIggE4gg -'

rgiagggIggal'aggg5WPIgggglg 

2ae a aa eaaa a 4444 aa a a a 

Collection districts 

Pi

-. 

EE 

T 1, 

e 

14-p. ql 

Th.a:E.88r4,7a040.,,aaaaa2ir,gAtacti: 2 ple.,;gt 0 1044W11 .6. vqfqr: 

Et 

.g, 

V 

. 

4 

U 

 Illipa514

04z0z 

.. 

pti0zaggpft; 

PE 

t. 

V° 

828g228.-852284282Z2V48AgS

l8

40.1gS0SSSISSggOgggagO

gga8agagilagg6agAg8

6gF

Sait5figgggig551g

51S5EMOgg5g1S0g5M555

sgta;gngt2xlsga=cv:Eisgreans

ag

55

.z.za 

ca

8=4 

gg 

4 

5g$5X01SS0005

malm-ggEsemiteR=nsg2s-A7,,,meaF

41g1SAEU

gag .--9:eagggagt

4.-4.4a-406

:MAIMiga4SARRE,14'SgE2REc

a aa 

drg:Tagglaagiggggggggag

gragg-gggilgUggggaliEg

a 4a4 aa4 aa 

0 

td 

ag mg 

WC 
4 

1 

ro 

O 

oa 

8 

0 

0:3 

.ts 

0 

ti 

ro 

O 

a 

F 

3H -it 

Ea 

08 

'O. 

gaeg

Mngligglinqi5440014100510 

015011M5g5A1140flotaNg 

X22488S2S8S512885S2528X28588.835287432 g egatzgeagegeageegtigageag aeg g 

3 

:044 

acflp 

5P-21 

,,,g E 

g.;g1 

g-reiggie4dR27,4-75

#56M1Mgad4014i511g1VME154 

MigaragetzgAgaIh.1.22RagRAy4r.dgg 

8R4S182.4R5888288283885552S24488822 -gc44.4r4tggeiLif.:445-44- 04 ,1 4 

gl

gall , t0 rt 

Ls- 4,sg; ran . 

P180& 8 

_ 

OfIggnVVIirogATOgFglaitiEl4g1 

EglalaEgtiLlESSRESS.l85gAV55§4gi 

82842825854:282M82582228254888S38358 

,, ,, , a : a A

,; 014..i 

8 ‘l

eW '41i g 8 e 

H".13 

g4A2 

8,1225584a8882582. 4 10-. W423. 8S828fieS5:272 

fl'il41.A6 0g41"08E101"k"AlE41q0 

In 8A-M4511g8R§8§graPg Un n iEA 

laaggegeesaag:ga4eeeeg2gageae at,:g. g 

3 1129 B10

Total carriers 

taxes 

8SL- 2.7435,48382:482X8888.552855845P2585 

rgial lOggrAtilliiiMOIgg"1" 

8laaaaggogfli45.gagnilfgM 

ad„, 4 a a, aaae e e 4 

Railroad employ- e&representatives' tax, 6 

percent of the 

taxablecompensation 

.141 ,7.2*4 :: 29:81 it 

188.11 

855852.9 

S 

2 

8`

SS84 ° -: and 

a 

El 

8 8 5 

4 

Railroad employ- ment compensa- tion,13 percent 

of thetaxable 

compensation 

8=429858838124R52888881451 8.”SUSWS2288 

rillg 

aggSiggalMOOgriltMCINVEMO 

UggWaniigtig604"1” 4 44 4 * 44 !..7444 ps a a 

Collection districts 

'llucl AAUgodpull :II EC.4 4 

4. 

m.irisimgmm I 114411 

la 

li 'a 

4 

-

1 

I 

A 

g 

z.

0 

z 

0 

A 

I -1 

miggEgzzszg 1164 

_igtgitEttgti 

ill 

x-gimzzx 

lid! 

ggalggranAgggAkWgg54

V23'-4R845R2882285S8884E58

4 7

gpeL

WgiggagliftaiW4W-4

,4 :iefevt-g.T7-4 5)::th--i

29`42 l5528.58588$74824222582

slilggiWd

515FaraggflgragaggOW

70:010441WP

*P-64°'el 4.6 cr1.14" a7 :.

ggEAVE40,4510icialgrAVO

MilgraigNOOMAMBW

8825$2,425888825282R8288

rzaaaaa a 4 444 444 

giagWratagagilAWM

OCI5gE1M61Fliggnagn

2 2 X 8.1 8 A .1= 2 = 54 56 2$ E2 4 

gggeg7i g,:egeegggee egaaa

cimtimnErasnmsgmmarm.igswe

16611VgAtg5Wq10WA

giWgrg1/451fgi4giigggg

sg.:, 4i s g a 444 

'hhR 

8885 ZSS528222 

it,-iwIggt q 

58 

48222288S24858:452255888

KWWWV igl

FlgUngggigriggnIV43:5g

4gt:6510

,g-, , . 4 ..ea 

id. 1 

'4

g'g 

■ it 

9 >, 

1,0 

Mel .g.'- '°' g 

,k -5At go gdm; 2 

no„.411242 

tYriffaglig

ggit112 14

JaMEERWMIalinite

REPORT OF - COMMISSIO

90 REPORT OF COMMISSIONER OF INTERNAL REVENUE 
92 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSI

Miscellaneoustaxes Leasesof safe deposit boxes, 1 1 percent to Oct. 1,1941; 20percent thereafter 

g8248222g21188,21422322gg422$2g822242 

00W4FiggMEIggalg0g10.0g5011ggaig: 

44.4,4.4w4..sg.44

miw4g..5 e4the 4e4gwg 

4 "gg'' '" m """"g' "s"" m gm 

1ransPona- tionof oil by 

pipeline,41/2 

percent 

4828 2 2 8242 g842g28 $24g4 R 2 

tAgt 5' g gggg F-.1.1gI tat, 

.6 '6 

ggr g tgg II/ `d'g gg"Its' 

a. 

8 2 

Local telephoneservice, 6 percentfrom Oct.1,1941 

88222,828g 442422E8P4422444.1824R AR 

I =Wagq$ tgEgg gg

g 00,00E:g$g Eci.ffi0g0g0.00Aggigg gg 

g"igg'"g"1 g 

Leasedwires, 5 percent 

88 48%2 4488288 c428-,nnsss SR 44 28 

g1 cgiggg gOggtgt 51egigggi 0 gg Vg 

gege t' -:,,ie geg e K 6 ceg 

. 

Telegraph, telephone, cable,and radiomessages 

l'ggggt gggsV104gaIgggiggge'rftg"t 

5VOtgAgOggtgltut4000.1gatgOgOg 

VREORRA8242248828384$8$424g8ARA28gAg 

"a 

a 

, 

a., 

a 

a 

a 

72.1 

sr,per spores- ly1/2 cent 

A84 

058%8 g A g 84g 

8 84 

01 

ggslOg g t V Ot 

t gg 

ggt 

141%- R R 1 Eg 

't. a 

Bituminous Coal Act of 1937 

Of thevalue 

of disposals by noncodemines, 191/2 percent 

i 

"8'A 

2$2234 

2 

RV 

cit:n:cicie6 

04.6 

Rated a 

a 

.,.. 

=ao 

Perton, 1 cent 

g g2R4242 

Sgg$ .23.2 

8 2 

lg10 Algg 

e 

1AA Als 

.. 

.T.4 

. . 

. 

Collectiondistricts 

raggE0E0000g$010:

4:42 228.3228289R224282g482

.22222e24ArT24045222.1

4-401rd

a R 24982g4 E 802 

0 1 geAgEl E ggg 

4 ' et li V t 

ut 

4 

a 

A28222gRgg8g8RR 2 ,n2R227

.4 :0AflIlts:4Wgg Wggv1

-..a.... ... . --, 

gqflitiVeggg gice:g-46q

.4. .4. 

118 22 4.028822g22$248E2R2

:4'4 EA g0g0M4q0PEW-145

.-4:.a e .: e aaa -re a

., .4 f. .4. - 

tag

.82848g$228288M8 22882gg2

agnggg000 ggg0E00

r

ifIggAg52.7i22g1g 20f2r$C

,41 

,-, 

8 

, 

a 

g V rg 

i 

,,. .4 Vgg 

ggg 

.4 

24 .24 24 A 

4- 

.. 

4 

.c.8 422882g$2 42 3N %

nFiMiggrg gg 5V g

., ...., - ae .4- e a 

.4. 

,--s,n- '' A .9 - ,

a 

mo 

44.I4P 9 

. 4, 

vio

0 52

5 442

$BB 

mvs f> ;17.-15 

id. 

tIt›' 

>.e >. . 

'$E

a,, -.0.•4m ,--e0 

v, 

- ranggnmE2vv8S§4m 

,gg;4F4X4445.800r-44RRE-iwmg. Ig

k..us2 ao= wa gsi 

" 

ltb()

%

° Vic A.Abm , ° ,Em 

mg

v'5

€

° ' ° =E 
92 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSI

Miscellaneoustaxes Leasesof safe deposit boxes, 11 percent to Oct. 1, 1941; 20percent 

thereafter 

28822822Rg22282g222S2S2g1828228222R2 

RROtganlagantgiggttaggga84 

1°640881gs'algr-43808csa.8 48/44gg 

Transporta- tionof oil by pipe line,442 

percent 

14r 

404 

A828 

4 

2 

f 

0 

2 

740 

8222 

2=4 IV ace 

44.1ggg4 

PS12828 

"Per 

22244 

22A84 

, 

2 g 

8 2 

g 

Local telephoneservice, 6 percentfrom Oct.1,1941 

1 

a 

88R88228 

qtegg qtg 

OgOgaR 

,, , 

4g44gg

'ilF4§1ii.lq.U1“044gnU 

222g2R8825228R23882A4 

;°604ggig'g'°5'g 

, ,, , , 

4

28 

, 

g 

§ 

Leasedwires, 6 percent 

It 

88 

ilg?-

Mg 

4822 

6. . 

Waltlt 

8R88288 

8'6'8 a 

amaw,- anssa 

tgRgRgi 

ARA e g 

GO 

28 

n 

22 

g 

g

88 

i g 

eg 

Telegraph, 

telephone, cable,and radiomessages 

gOtgROggtgaRtRggtgig

3:4283R452g224888834RA3t832488322282SR 

ftgagg5RORgg 

ReqUI iggat4044gFIFiggg'04g.6F4"4 

,, , a aaa a a a. 4 

Sugar,per 

pound.approx- imately42cent 

a 

288 

,- 

.,, , 

ligt 

ggf22

.6.5.4 

98888 

■ N 

qW5. , i 

4° 

a 

2 

g 

8 

S 

a 

2 

-1 

g 

ila 

0.8 

gga 

818 

4 aa 

8 88 

A 8 g 

=I E0 

. 

Bituminoal Coal Act of 1937 

Of thevalue 

of disposals by 

noncodemines, 1942percent 

8 

.n. al,:aaa 

9$4242 

, g 

R4: ,-. 

v. 

2 

. 

En 

'91' 

a.. 

Perton, 1 cent 

4grati g 

,g g thi 

414:2 ' 

R 

21010 

8284282 

gagggg 

gAg2 gggg 

12 042 

eg-gg ggs ..: 

2 0 

8 2 

„ 

Collectiondistricts 

se :t , 2 

c.,65664r7, 

oop 

_i 

Ni 

e 

mm mm 

Tli 

11 

o 

4 

N 

; 

0 

mat40pAaatc,11v4riArTvtgAg 

W2P141444142322AAtigAMW8 

gma 

.F.] 

I.g 

d.n2gagRvizzzaz," 

1 

7

En 

tt 

A m co-- 

§mv.as

- 

ni 

MO 

raggtcgil

848R22228282822282222gg88

iggROREntgagFA

:24228'2ftrAgR48'548212'8

4 

I 

g 

4 

g 

2 

g

gagti 

8A8828R 

g gg .4 2 

n 

8 

ggg 

ggg 

SOS 

cr° 

R 

R 

ei 

"

,g88228742828g88g 

; :ags gRtOtlgRtgg 

MAg8808.4 88Pg 1.

aga

88882228

r:l

A8g8rq

1'08 

4,,, 

14 

a 

gg 

32 204

4

888842822482282

VIUP4 grig 4:4W5

c,/ ti 4 aaa aa a

:82S488242822838 22984288

10040g44g0202g 5040414

gstagggwgglg ggegr

a 

g 

4 

cl 

g 

g 

4 

, 

g 

4 

al 

g g 

gwg 

go. .4gg 

2gg 

a 

P 

gg 

.4

28 

a 

1 8 n 

22 

1:

R 

R 

F 

1 

.g 

-8 

"1 

R 

eggr gl2 

5g42.4g04 

naaamaaan 

-

gg gg 

la 32 

I g g

0

2

8 

2 

g 

›■14-1B tt a) 

4g4.“3Z 

.. 

Z1) ., 13 -- 

a 

tviiisnA m 

 '94122na. 

.0 

2 

.. t >. 

igiMPArtadAgggjEga

5.t.F.5.k.,4,4maocaF.F.mA24%

2 

m 

... 

1

grAs 

4 .01111g 

c tecraE. ,0 

R 

„ 

g 2
REPORT OF COMMISSIO

94 

To

RETORT OF COMMISSIONER OF INTERNAL REVENUE 

 -r 

l 

0 

:m) 

4 

] 

^ 

9 

a

FiggEnAteirAMEN2421EMARallfilg 

Mg4gg5MatgengggggVgaggAg 

882%828%284888VAARRS7NV84AMY4P8N2RVAS 24PRACelEgPgAP74:1--R--*-az. n2 

Miscellaneoustaxes—Continued 

Othermiscellaneousreceipts (Includingold 

repealed taxes) 

g 

8 88 

Mt?: g 

8 

.-1

NS .4. gggrgg

V8Sg824NNSMAASV c r4MO" 

.- - 

P

S 

: 

2*R282S 

lagM4 

Transportation 

of persons, 5 

percent 10 

MgMOMEP4MOMMVCIMgalEgggMgggggMEggg 

82n8888288V8:48C82PRBAANSVNVSNASSNNO8 4q4.41Mflggttgqggr/M•11 4'sgit-tgg 

-- 

Coin-operated devices, $10 per 

year,except 

gaming devices. $00 n 

MgMMAIFAgg

8883N8ANg:;N8NNANA8NRA28MOSvV:cgmAng rAMIgggggAggilagggggggEM 

ptE4INN4ONICa.- 0,:gggipN8g8. e.f4 

Bowlingalleys, 

pool tables, 

etc., $10 for 

each tableor 

alley ill 

ils:..igfl:Figgata47.

gMgMMWAggggilggIMF4HgEggaggg.MgEigt1 

N*48V2V8288SAS884SN84CA88R8N8AX4a2888 

4grIggsgg•

1

6wietr;r4t.: 

Taxonuseof 

boats—rates 

very with length of boat 

Viliggrnsw4szevng 

OE , d ..:?.; ce.. AligrOflgWe4WALIVA:T4 

8VCSARAN8N8AM4X88V8848NNNX 

aa.4a -za..rggga-t-- c64 einini 

Taxonuseof 

motorvehicles, $6peryearper vehicle(e ffec- tive Feb.I, 1992) 

58%2NCVS26- VA4ASSANRSRASNRNEAgvNA3NAA::8 

iggV64150:WiltgalgiggfOJW64

VgOgggOtaiggg05galtatkl5WW'44 4g1 , , ,_, 4 -tn.. ..aria --T 

Collection districts 

'' 

_, 

2vVoN 

Pr11;4m Ifiulimoragi. - algagitnErigtai -

4,6i0opr4Gm2,77,44mmx2i-azzi-ca: 

4'" 

A 20,044WA 

lig 

:2 

.2 

8 

1 

g 

12 

'45 a

lazz„,z 

a-7,.kt

41 l, 

PoIZZ 0 

,.. 

141 

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11W38882A288ANAZA2SSAA2S4

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t.:M t: M 

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500 

CE08ZN 

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Fourteenth New York Twenty-first NewYork Twenty-eighth New York North Carolina ' North Dakota First Ohio 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 

ti 

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O 

1 
96 REPORT OF COMMISSIONER OF INTERNAL REVENUE Total incometaxes 

IA 0 

tt t P. '1-3"3

" 131- " - F"'' '' '';5 "f-''' 3'a"7

4 ;;;;;Tii;f:f;=!fr3;TT0Tr!!ri: 

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agggant"Igggggg5FIgUtrlagggOg4g4

SAAVA6SASEAS42441624628SA2=286A662SS 10g 

g0000gg445Angelggiggg4gggigg4Eliggg 

reggIAMSES°5‘61;:igffSgrO4g.*:S°

6214461a 

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Er

a'aggiggr5iagggagiggOgga4gga01% 

ggggglOgggEgManggggggggagggggr9gg 

86SASSE44S4SVOVA44ES64464A248ARER46S 6E42:gggi°61gt47-Wif.617qa 416SP-Sa 

1 1 1111 11 111 311 1

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tilWrIgggflafggiMeagiggeigt“ 

gg0AgatilggiNgIgg.WWPWrang ,:gpgglac.r4k:giggAg*ggt1.7.4 , g444/ 

m9, (7m-4 6emnagsgg4Ag -

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gffilLIgilVIEfflagg 

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Corporation 

tit.

IA v 

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,-.0.....,00,cm..-,....=...-... iocjitiggr.i4gt, g-$1 n:g.6-41-:.4g,:gggeit w n=,..nin .5 mapvtEtet 

g§114424flggggggggaigggggra

1=A4SE06424S=S6MEES4ESESS43gESSA66242 t:;71g411.%g 

ri

gggligagggi'fgagggWg4gggig4gggag a'sgg446W'SicIS'Llgg.4;a0g444:i^g 

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40 440g4gagggalMg4a5gggRgg44n ' ; 

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2 grdogihno 

i I d- 5 .21- 4 

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4 

g1 

e g 4 

Eg

goAag _ . g.. -, 4 g 1q 8 ;i1 

Collection districts 

.3-9!2r4 

m.q.ge 

g Rli 

d;d:7■ 5004r=4:= 

t 

Ja 

9g 

li f

E 

il ot 

ll 

ti

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1' 

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lg.° `L' 

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p, 

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>. 

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5 

so 

REPORT OF COMMISSIO

CONWW.0.0=000MNW. ,.'0•4WOOMM1NN

0506WW1

6= OgrOgga

g gggagaggggfl MEP:4'4

S VSEESS44VSEZISE S44R46425

:re 

ii 44,4

g gggarggffgraW 641gggtga

00 gaggtigrila $g4dge

$ 

6 10'M:8E44:7;4E866 AESSR227

ht 

A AltAAKA464Ali A5OKAIKa

A MAAAAMAgAg nAgAARA

g$.tigaitg.tggiqtg gic

i-tig4-41

00 0444.-4t---o0.cr44-4 -400.44444

ai5h1WAFAAga ggEgWW

R gggggg:ggFrigggZ 

- gC7,gg7=

gaiggEggRgg“ 5gargt5

tiagMlgtigi gggOliga

g gitggffgt:gaii4,4 g.,5aggf(64

R Ag4ASE426PREE4 SSAERS6421

g 

4 .4ggaggg4g51 g51576110

5016,41Walgig Watg1

g EiR.. gs^$6644e4 .7.

1.i F.igh:^-4-

. .......,..., cem-.44....44

g gggggg7-143gr3ggg 'Iggaig;"1

4 PR41064ESSSET4 4S44ASEARI-

g 7-4=Agggggaga Uggarag

Oftgagggall .igggggrg

g 4i441 tgqgdggis .:frriTilse.

4 ES4AM8SeME44M A2E662:1 40

g 

g Mghlggaggil g04154gg

gagigariggligi aggiggra

K gsrig.it::'rdt=4:4gf 51 - 4. .igitsa24

, 

* 

e 

tel 

0 

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>ip0.0 12t 

 1., 

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4 A ;rt'AOftioFt5604a14 

pi

4 

5 

p; 

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qq 

z cl:g m

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t44 °o40.2g 

4 O 4440”PUE4 

WEEZZNESP400wE.E. 

ttltil>404trapo.'.1

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ft, 

„.:40 pItE, 

"$--

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40.0 

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t"
98 

RUPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSI

Total internal revenuecollections .4 

 sA 

tzi, PI 

7 

RIMgg..

ome!o-..c.anwr-my.canmaotor.mommneotocoacct-mowo=em 71*ggEiglgg$0.4ggggsiWgraql gg;4ggat 

OM' 

EREESESEER:EREENSEEE:ri

MEEIflOVOSCUM

4v3 EESE4=S422FEE0 

00,5310.46Z11

gOUVOgggqMIOR -00:65.745g0f5gilgtirild 

tOggdagggq1Vgigq4K5OF11:47 -4fltal 

ant 

=-TgO

M5a ggMqWA45.40.gg eMg.g 

EMERESEI.'EUFIIMM2R82.9WaPaN2grEEMT.P.3 

g5rig

ggWirig q:-.79Vggi' 

gn 

 00.55Wgrgn0 d 

i'F-15 .461itcli5ggggqaPPIg'wsnOW4 

Employmenttaxes, includingcarriers 

taxes .a. 0

.7 

8.0: 2 

tlttd A, -1 

VicU4g04ggggggthiggiAgi424g^ggAgg*44:14 

Cm-once.OMM,MCVNt-Or-.Ce@nneinvermN0eINNel.M.na=01W 

'VOL 

g.4.eggeRc4a.:g.sgoco;occegIggag.6.:51 565111gVggiingigggelatti.MAUM 

gg6W.I,MOW4liggriggilgtiUgaggritgil 

EZIEZESE%742ESESEEZEt481$EZREAS=E2:4E2EEE 

aceg ago 

. 1101

2=44SgEMIEESER7,1 8$0ESSEMW4RNEFERE8224*g 

ratIMPANOOWAgtigggglI MPA501 

51.:agge4

itgagggarigagnigggaggangtg . ..deozw.:gegteeggg4age4w aeg r,igl 

Miscellaneous internal revenue(including 

examsprofits) 

vusE 

EAF% 

VLT """*"°''°'1°°°'1''^"1"‘°.'!'"I'- " ppogggoipvgsaipqgRggt3:Atth.-ogg 

R.,;.$2,T4R2e7484436ggszweag3zesigusw2g2agra8 

60W4FIn

VIWAAIIME;Mg$MINgggglOgOlga V

g554.077WWW4444Wiggggi 

tit1067-5"Q6c1Wq1a101t1"4.1 "Wil,44 

. arui

gilgtOMOIMMOOt

2.s.ERtgERflEN:43:4EMEREEESpE?MlIVE%R$EEZEN tlgggrIAltagg51g 

gag

WagraaggaggilgdtggaggagAlg ze4g.ii,,c1ragger,:gorga,74.-742,0 

Collection districts 

l

0'2° 

Pifila 

F )LI 

= 

“= 

..J 

gH V 

,e04 

n— A 

7.i.4.skezducaow=‘;4444 2ali.,4zie. 

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roo0SRAM5A 

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64 , 

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4 

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1 

CMOt-Nnequ O000c0CM.MNI,- 1,-

PatOglaVjagFiggClgggq

i4lOg

E9RE88E .EME429E7-23L

-alESEa

"AgrgEtliti5g4A1W61--AggIgg

4.1'04

WWigg665tiggriagg,

15fl5gAi'gglagrit

EEPA- I8gMegSMEEL- EgeggriA

gtgag2womiglgi

MagWiElggggiMgi.

FAMgggggEligOliglOga

101O04n00e]Mt-elOWn..Mnn

1myt,-Wco

ggg.1641gItigt.

clithigg

ci' WiggdgffigiligAWO

gggteariang0M0t44MO

W.ggElzgEEESESESENg4Alagg*

..ts e.segtztzgetze weiocc.K

.I.W.ISIEN9fllaERSESE t4E2EAR43

1-

ritrnggETOM11M111/

: liget$6.0,5g4610R101nt

gli cleepicscri

7 ,14.5 .a,,F ace

a

....mc,,.....c00040,0m0,..

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ggglai

AS4RSSSF2A4SS829SF22882141

l ailOMMUtag

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gagnqgaggifilgia

:47,74EF:aga leld:

SEEEER2g22SZ2F528=2

7gl 

g8i83aaglailitia4V51

UngOtgRlgaltggAgN0

5706 3".. 

..TggRelti

r

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a

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- 

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tife! 51.1 240Pag 

4txkU180WALtaap -E!. 

PitOM 

213..o. 4. 

=1 

li. p 

RRR

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i 
... - 

pi N 

t" ." woa & T 

a 882F4g2482ngA .1 9478418;5 888 =

-18282g8=18:48E 

, • •4 '64 • • • '66 • 6 ' •4644 •6 • • " • 6 "73;6 e: •6 

Total internal revenuecollections 

88822388g28:flAINSNMZEL9-4.188,71888E8122t 

gggWgiAggggggh aggVngn6F10040gA l

ggigffiggiataggggagglaaggahlagggl 

aj.IWFWggaqW4SggiltVilrW

6grtfggg 

p.0.-2. 

b•-',3 

2>,gt - rdTa88288888=8888885. 88!6 Employment taxes, including carrierstaxes 

gaglafliliggill5g5ggiggiggilagaggagil 

g.511025.a55.455titsigggtflgggaggiggWg 

M8Q2888887.80*3flE284TAMSIGARE:18,XX28i;g8221 „ t,tdcs,t,.,qtas,stGe4ttet.t,t al it it,:,..w.: 

it°O NI . 0, FR 

415.4.92 a 

F4582SGT.474S8f2.8ga8W4S=M8227=828:.1,48I:A. 532 

6 ' ' 4 "4 • ” t:4 ' '4 4 '664 4 '6 ' " ' 6 46 44 6 ' 

Miscellaneous 

internal revenue 

collections 

eg6821 :e8:=41 2$7.31Mgg?4=R8ga8SSOSTASS 

» a-Torgi»»»4agg»q»-reigga-litigai» 

grACW.00151.4aggggIggIggldlgiggiglIggg 

ggg4j0g4,7a5Paglaggflgagniflgafliggg 

NS

4p.. 

NI 

..

t.slig 

15 .. 

23:1AM;g8g2I8•42gIn8X811W48748888:28g. 0.13,1! 

a • •.; • citi • • • • 

• Qi-i • • • .. mm.. •c4 • • • "4 F4-; t. ' .3 

Income (includ- ingexcessprofits) taxcollections 

SMRINgclARE 

MagnISAUFAWOOgg24ggia

8g8,1:88:SAV4SRP248888318 

 ag lgrAggga 

ralvageg»eotalg»»gsts»4,:g.

iftggggaliggiggglgiggliggaMialgiggli ,;...friegi-Tit»1» 

, 

bra 

.148N4SQR824AM$SZOIX2gSAFIV-182888n?. RRWI 

4

E 

d . .4.6 4 "46 ' 664464 '464646 4 '6 66 '4 e: 

1

..g 

g-5 41 1 t 4

§§§§§§§§§§g§§§§§§§(0§§§§§§§§§§§§§§§§§§ 

a 

gig'ggittiglOWIIRtjgggirligPeggigl 

..0.,.: e..0.,.: ..a aaa-raa ..taaaaa .. 4 66 .1,646 

Statesand Territories 

00=11qt.i 4 

s t 

A1414-tair"E*4901

11stiftattittbilMA < .keeipppall.1.94m 

i 

. ■ 

1 

A 

,S 

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ri k. "67 SA 

ii,211.

2iiiiillialgh A 

 .5AM2XAZzzzzzxzkoo 

■ 

ao..S 

4 

A Is kd 0 ,.,4 0

., 

11 

4m 

a-zggaacan,e4a 

1g5ggiggagg 

ggggEHIgard 

12,1;a7.874W2cE228 

82'48,t48.832g2 

4.-g2w9Apgggiggr.ingEW 

gnIggEgggggg 

7-2Z48288882! 

U8gFr.l.:188'488 8 

a 

e, onm.+OR

p.inme 

44N242ZZW: 

»4»ga»gdw 

iilfgraggg 

leX5E?2828.18 

'c44 "c44.—ici 

flagtaggi 

§§g§ggg§§§§ 

A AS 

2 

,53 NI , 8 

t4 § ursVsR c At 0?- 2 1g. R 

lgog10 .01°#i 2

cuggl.4:14 

8,002,481, 775. 82 

S 13, 047, 868, 517.72 

S 

S 

8 

100 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIO
102 REPORT OF COMMISSIONER OF INTERNAL REVENUE 1161 o qmeae re $449, 704, 556. 75 

oLT. 

693, 1 49, 077. 76 

6, 059, 608. 77 

608. 65 

69, 454, 201.88 L5., 

„ oBT. ad. 

768, 970, 840. 33 

50, 235, 302. 23 22,788,989. 36 

g1

655ggIgg0505 

882828828828S 

1 57

, 48 geigg =

. ,rtr .nr 

1, 1 21, 880. 33 

7, 652. 18 

1, 408. 53 

52 652, 568. 18 

597,690. 35 

3, 770, 128. 19 

148, 817. 36 

510.1 2 

1, 025. 58 

58, 301, 680. 82 

November 

I $42, 543, 456. 38 66606,95 

57, 81 1, 677. 97 

861, 320. 40 

4,219.16 

6, 60953, 390. 93 080m ‘Bv, =8/ 

• 65,599, 872. 42 

76,103, 219. 64 30872 871. 36 

"/ 505 

g5ggr0 

5555C.F.AgMg5g5 

°,11gPiMSZS4fl=78 

4ggg, 

uov, 

1, 352, 626. 08 

8, 801. 61 

. 1,B39. 17 

55, 707, 456. 68 

546, 460. 26 

4, 382, 527. 53 180,483. 08 

457. 24 494. 02 

62, 181, 1 45. 67 

October 

$50, 869, 012. 74 

1 .1 2 5,/ 95vnet 

64,221, 270. 78 

1, 054, 457. 95 

1,519. 33 

7, 240, 081. 84 

ow, 911 11 

52 1 19/ 1 112 TO •

130, 148, 319. 19 

31, 940, 311. 85 

801 01110 

44a'g8288281E. 8g" 

511

agiraggia2Eg 

1045 5g.-is" 

, a a g .o 

0 e 2Ly 1 1 w 6

1, 556, 025. 21 

11,019. 86 

1,673. 90 

63, 805, 622. 47 

664, 860. 74 

5, 127,590. 27 

178, 701. 36 

576. 96 

438. 85 

71, 346, 509. 82 

September 

$423, 661,303. 43 

277 281 179 18 701, 044,775. 61 

6, 314,1 66.20 

22, 437. 99 

68, 553, 151. 94 

7011 112189 

776, 725, 463. 36 

8V6 LoW SW 

az 82 ' 1 vs ' et 9 £80' 912' 05'

6‘Vgq 

PAggagrtigri 

2reM?828888.888 

gg=42 ... . . . 

88 7181 8 . 82

1. 285, 756.79 

9, 808. 05 

1, 446. 72 

60, 974, 988. 66 

574, 977. 02 

9, 781, 259. 61 

191, 275. 91 

530. 62 

465. 15 I L9 08 0 0 80 88

y n 18 191

1 M99 495 

$ L2 1' 55 111' 56

52, 917,409. 20 

1, 540, 042. 69 

1, 324. 87 

3, 396, 195.35 

mv 822 2R 

89 ' 652 9 ' *0 LE

3, 796, 710. 58 

22, 025, 059. 02 

611_ 172- 41 1 545"g5g 

554155M050 

valig.41-vgiAing? 

gg=05 

5 

 11

W 

 L

6 

PU

LI 

1, 197, 175. 95 

5, 889. 00 1, 155. 97 

57, 771, 840. 15 

534,958. 38 

4, 408, 354. 75 

162, 174. 13 

331. 38 

1, 112. 59 

9 9101 1 760 fI O

ARC 

11Z 599 ' 965 ' 51' S 'am V 720 ZE

70, 950, 817. 65 

1, 654, 024. 03 

7, 403, 052. 19 

56.5 f r47 

80, 572, 931. 82 

11, 803, 023. 93 

29, 393, 711. 09 

585.715_M 

gi1

828MP:82881z888 

2114.1gME . 5W05.q grt0 

 zoi 58 mti 

1,183, 361. 85 

9, 563. 25 

1, 181. 84 

59, 813, 950. 47 

645, 880. 13 

4, 544, 420. 87 

169, 160. 82 

454. 04 889. 38 

99 1 992 1 99196

i 

-;. 

,T4 g . 

r,:e4 !gi2g - 

1 la _ 

at . roce 2 -... t OR y 

i'g g gpg°e4; ; 

dl 

mm 

 ..E; 

g 

aA -1144b K 

°.4., . 2 egleAaila. g 

1 90Orti e 

„Fite-4"g g .., g-agr-- es. t.1-4-t°, t 3 Ps 

Ig! Illt 1 

gielzg.stWEI s mom) 

8 ogg e 

tg:5g g ] . g ass--regi 2 Ring: I- 

a E--.11„egg ;- [ g 

143MavQ4RS" Z 2 T= 

t 

m 

2, 106, 397. 59 

1, 418, 285. 99 

344, 825. 09 

3, 394. 75 

5 1 .8 12 ' 106 ' 51

WAMta g87A 8882 $88A28 8888822GAW.:828888fl V 

4545g515g05055555g5t5F:5 Aggg 0g0Arog 55g50 

glgg °VI OgglignagtsiVgggfri gggi N g,:ga a aorea.: ... __ . a 

II 

11 10

2 

911 

LC

1 ' 1821 685 ' 10

616 961' 61'

98 1 1 ' 1 0 6 ' 1

9 ' VEL/8

861 6/' 9 69'

96 91' 8 LT '

1 969' 1' 96 ' T2

121 9' 89 11'151 91' 8 T9'

51 1 ' 169 ' 98

t t To veo ' os 

E1 1 111 ' 811 ' 99

99s - ts 

5 6 5' 88 1' 16 09'

602 091' 96'

a ar se ' I 01 

1, 859, 839. 80 

1, 156,680. 99 

220,538. 25 

2, 247. 25 

8 1 1 61 1 1 90 1 61 

2, 263, 554. 48 

1, 044,194. 91 

252, 044. 19 

2, 736. 01 

I 1 ' 925 ' 612 ' 29

'44ati.

6 8882 

....L: 

55E14 

a gee 

1,789,544. 89 

847, 737. 12 

1,151,135. 83 

2, 046. 75 

£ 68/' 196' 69'

ad 

yici 

228 

8 288

G Mc, 

g Ig

ggg 

gg

a daa 

1 'too ' st 

es 103 t 81 '

1 LSI ' ' 299 05•

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S 26' 6891 1 19

88888 

8 88

5$551 

g Ug

g'

6

051 

at

4 

g•, 

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1, 767, 594. 65 

965,748. 86 338, 106.32 

2, 925. 68 

s 90 ' 21 22 Is ' I 

kgg 

882 

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g gg

4 

$

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ge wS440 4 m E."-C.= tg.vmv. t 

3 

it 

2..1 i 

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„. 

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8.g. 6 ,z .! 0 

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.

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fi ; I 

li g 3 0 tr.:0g i' ugA gE

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AQP.'m 4o4*.p10.24rANmOze5a

490953-42----8 

REPORT OF COMMISSIO
REPORT OF COMMISSIO

104 REPORT OF COMMISSIONER OF INTERNAL REVENITE 

00 

0

Oa 

PS 

Sot 

oR 

a 

Rg 

ms 

.16 

1 91111

$809,871,485. 00 

727,125,140.19 

1, 536, 996, 625. 14 

10, 803, 135. 47 

583, 578, 940. 97 

76, 428. 68 

2, 131,455,1 30. 26 

263,305. 92 

24, 645, 298. 44 

676,023. 49 0

6

A

m Al

$109, 863,631.46 

1 9,573,101. 12 

129, 386,732. 58 

6, 175,598. 72 

297, 553. 50 

68, 472,737. 83 

244, 999. 56 

tt I 7Z961 

484, 846. 17 

24, 086,402. 80 

1, 001, 577. 35 

O

S

g

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$77,436, 363. 07 

171,318,133. 42 

248, 754,496. 49 

2,522, 684. 93 

18,222 86 

43, 609, 931. 25 

205, 214. 18 

295,110,539. 21 

290, 395. 24 

39, 777, 783. 81 

3, 312, 375. 86 

..

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$876, 597,549. 29 

1,

968, 07 1,650. 28 

2,

344, 669, 199.57 

10, 641, 644.66 

633,815. 19 

716, 909,398. 68 

148, 279. 16 

E ' 6L0000' E ' LE 9Z '

352, 180. 76 

29,549,993. 80 75,767, 268. 95 

E

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$80, 485, 350. 48 229, 353, 182. 41 

309,838,532. 89 

1,822,61 2. 87 

1,729.52 

25, 162,814. 69 

275, 419. 15 

337,101, 109. 12 

- 615,950. 08 

30, 595,050. 27 

5, 089,221. 85 

2

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' 99 9 ' 096 0 ' 0 ' 98

122,333, 120. 29 

1, 788, 075.41 

246. 35 

17,755, 053. 32 

741, 014. 96 

192, 617,550. 33 

2,723,164. 95 

34,665,958. 05 

2, 891, 062. 04 M

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912, 290. 04 

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4, 598,241. 68 2, 522,535. 92 2, 084, 694. 44 

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102, 358, 969. 17 

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37, 780,618. 95 1 

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1,512,668. 28 1,692, 376. 37 

24, 774, 652.27 

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124,331, 447. 29 

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63, 960, 436. 22 

9, 372, 331. 40 8, 488, 229. 95 3, 903,265. 69 

1 9 ' 892 ' 18958 

97,009, 910. 37 30,851, 469.69 

1,642, 479. 93 

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REPORT OF COMMISSIO

106 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Jo 

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$1, 

60698, 625. 28 

1, 483. 66 

431, 936. 44 

4, 489. 95 

Z " IZ B 929 ' EC

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48, 483, aoe.59 

436,918. 54 

4, 168,960. 66 

3, 203, 946. 70 1, 052, 572.74 

10,152,626. 94 

1 39,204. 19 

283, 416. 48 710, Ill. 87 

3, 838, 638. 89 

zt 6e

$1, 820, 202. 76 596, 682. 61 

534, 728. 74 

2, 605. 30 

 t 266811 1E'

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111a11115E;101a11111E; 9:1110M's 

geaa a a a aaa 

692 ' 02£16' '42 

467, 392. 97 

8, 555,667. 41 5, 894,372. 74 1,112,523. 29 

379, 116.57 

18, 215. 92 27, 312. 5 1 

165, 9 19. 80 

2, 910,880. 10 

y oad 1 

$1,880,606. 32 

730, 987. 90 642, 963. 04 

4, 655. 66 

3, 159, 212. 92 1 S2S42225S292E.44M42222,;S 

taG141tgelig111/15airl 

011111111VME1115gg 

kaaa a a ..tec4W,-F 

09 oe ' me t se 

502, 273. 52 

 5, 763, 735. 21 3, 807, 209. 65 

993, 660. 37 

762, 165. 36 

18, 676. 06 

31, 721. 35 

207, 726. 70 

3, 315,181. 83 

$1, 862,615. 36 

739, 346. 48 387, 592. 79 

6,532. 62 

2 ' 9640 ' 89 ' I it

M

mr.42enaggarisz.44san4s4 i ngglgE150.flgggg 

Figaggag1'4WHRMIV4 

aagaaa a a aeaaa 

53, 792, 220. 76 1 

484, 852. 26 

5,660, 226. 40 5, 515, 815. 36 

963, 488. 43 4,608, 244. 53 

8, 947. 48 

20. 110. 06 83, 374. 80 

3,408,453. 47 

1 zi q ainu S

$1, 852, 303. 35 1,021, 918. 77 

346, 661.22 

1, 951.12 

3, 221,834. 48 I 

2:,-;2222S2S4282222228225

1 

ai05151111

1WA5111119:50111.41110 41011110'li . 4.., e , aaaaa 

65, 298,547. 39 

442, 610. 08 

3, 110,007. 62 2, 125, 530. 17 

1, 385, 465. 00 

39, 371,106. 84 

41,320. 52 

38, 248. 55 

158,803. 48 

2, 139,494. 48 

1 Allit1118

$2,1 79, 397. 00 

2, 767, 694.54 

376, 224. 29 

4, 812. 91 

9 ' WE ' ZOB ' ES

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85, 753, 769. 43 

428,221. 94 

5, 619, 128. 48 

4, 280, 926. 85 

1, 198, 137. 80 

17, 351, 612. 16 

4, 020. 20 

94,268. 95 

450, 368. 38 

3. 214. 120. 60 

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5 
Sources of revenue 1941 1942 Increase or 

decrease (—) 

Corporation income taxes $1, 851, 987,990. 68 7 $3, 069, 273, 346.07 $1, 217, 285, 365.40 

Individual income taxes 1, 417,655, 126. 59 1 3, 262,800, 389.88 1,845, 145, 263.27 

Income taxes—subtotal 3, 269. 643, 117. 17 76, 332, 073, 735.93 3,062, 430, 618.76 

Excess-profits taxes—declared value 25, 919,566.86 a 51, 237, 371.60 25, 317, 804.75 

Excess-profits taxes—Vinson Act 2,156,717.81 981, 717.42 —1,176, 000.39 

Excess-profits taxes—Revenue Acts of 1940-1941_ _ 164,308,967. 28 71,618,188,950. 87 1,453,879,983.64 

Unjust enrichment (Title III, Revenue Act Of 

1936) 9,093, 661. 51 9, 401,767. 86 —9, 693, 793. 65, 

Income, excess-profits and unjust enrichment taxes—total 3, 471,123,930. 57 8,006, 883, 543. 68 4,535,759,613.11 

Capital stock tax—total 166, 652, 639.88 7281, 900,134.89 115, 247, 495.01 

Estate tax—total 355, 194,033.49 7340, 322, 905. 08 —14,871,128.41 

Gift tax—total 51,863, 714.03 1 92, 217, 383.01 40, 353, 668.98; 

Distilled spirits (imported), excise tax 34, 889, 895.90 1 35, 765, 107.45 875, 211.55 

Distilled spirits (domestic), excise tax 393, 751, 625. 27 3638, 832, 969.63 145, 081,344.36 

Distilled spirits rectification tax 13, 460, 554.79 17,226,467. 00 3, 785,913.11 

Wines, cordials, etc. (imported), excise tax 378, 380.60 7331, 797.64 —46, 582.96 

Wines, cordials, etc. (domestic), excise tax 11, 046,066. 02 4 23,653,859.71 12,606 793.69' 

Brandy used for fortifying sweet wines (repealed 

June 24, 1940) I, 396, 411.29 1,250,287.55 —146,123.74 

Rectifiers; liquor dealers; manufacturers of stills 

(special taxes) 7, 971,666. 43 7, 577,480. 85 —394,185.58 

Stamps for distilled spirits intended for export 537.30 1, 235.48 698,16 

Case stamps for distilled spirits bottled in bond.. 1, 039, 267.64 1,109, 484.18 70, 216.54 

Container stamps (Liquor Taxing Act of 1934) . . 10, 123, 000.68 11, 197,412. 68 1,074,412.00 

Floor taxes, wines and liquors 25, 304, 050.09 41,910,928.09 18, 606, 878.00 

Fermented malt liquors 318,741, 027. 11 366, 161, 237.05 49,420, 209. 94 

Brewers; dealers in malt liquors (special taxes)._ 3, 954, 695.21 3, 498, 438.37 —456,256.84 

Liquor taxes—total 820,056, 178. 33 1,048, 516, 706.56 226,460,528.23 

Cigars (large) 13, 400, 527.60 14,377,828. 13 977, 300. 53 

Cigars (small) 113,969. 87 104, 051. 62 —9,918. 25 

Cigarettes (large) 12, 069. 83 15, 981. 44 3,921.61 

Cigarettes (small) 616, 745,234. 31 704,933, 504.61 88,188, 270.30 

Snuff of all descriptions 6, 899, 820.62 7,440, 212.25 540, 391.63 

Tobacco, chewing and smoking 54,927,764. 18 52,138,924. 73 —2, 788, 839.45 

Cigarette papers and tubes 1,431,315. 35 1,960, 557.77 529, 242.42 

Leaf dealer penalties, etc 11, 814. 90 6, 049.82 — 5,765.08 

Cigarette floor tax 4, 634, 384.21 5,105.35 —4, 529, 278.86 

Tobacco—total 698, 076,890.87 780,982, 215. 72 82,906,324. 66 

Documentary stamps on deeds, bonds, etc 22,072, 503.40 22, 875, 490.24 802, 986.84 

Capital stock and similar interest sales or transfers. 12,176,496.92 , 13, 028, 316. 93 851,820.01 

Sales of produce (future delivery) (repealed June . 

30, 1938) 92.99 —92.99 

Playing cards 9,756, 386.60 a 5,757, 957.58 1,001,371. 08 

Silver bullion sales or transfers 51, 286.28 40,402. 25 —10, 884.03 

Documentary, etc., stamp taxes—total 39,056,966. 09 41,702, 167. 00 2,645, 200.91 

Lubricating oils 38, 220, 844.40 46, 432, 267.73 8, 211, 423.33 

Matches 95,140. 82 6, 929,995. 79 6, 834,854. 97 

Gasoline 343, 021,289. 39 369, 687, 150.81 26,565,881. 42 

Electrical energy 47, 021., 016.62 49, 977, 581. 17 2,956, 565.55 

Tires and inner tubes 51,054, 262. 05 764,811,000. 24 13, 756, 738. 19 

Rubber articles 721, 545,389.16 21, 545, 389. 16 

Phonograph records 7968,390. 47 968,390.47 

Musical instruments 72,325,320. 99 2, 325,320. 99 

Luggage 7 2, 833,995. 54 2,833, 995.54 

Electric, gas, and oil appliances 717, 701, 606.69 17, 701, 806.69 

Electric signs 7778, 790.62 778,790.62 

Business and store machines 76, 971, 675.81 6,971,675.81 

Washing machines 7165, 558.16 165, 558.16 

Optical equipment and photographic apparatus... 1, 884.37 76, 476, 427.73 6, 474, 543.36 

Electric light bulbs and tubes 7 3,101,846. 59 3,101, 846.59 

Automobile trucks 10, 748.619. 35 18,361, 144. 43 7, 614, 525.08 

Other automobiles and motorcycles 81, 402, 519.06 77, 171,920. 04 —4, 230, 599.02 

Parts and accessories for automobiles 13, 083, 654.90 28, 087,714. 42 15, 004, 159. 52 

Radio sets, phonographs, components, etc 8,935.182. 03 19,144, 408.18 12, 209, 226.15 

Refrigerators, air-conditioners, etc 13, 278,909.68 16, 245, 869.64 2, 968,959.88 

Sporting goods 124, 205.12 73, 487, 269.21 3, 363, 064.09 

Firearms, shells, and cartridges 5, 535, 773.25 5,072, 587.60 —463, 185. 65 

Pistols and revolvers 85,301. 13 84,494. 05 —807. OS 

Repealed manufacturers' excise taxes 6,766,041. 76 3, 639, 853.64 —3, 126. 188. 28 

Manufacturers' excise taxes—total 617,372, 522.93 771,902, 258.61 154, 529, 735.58 

See footnotes at end of table. 

Sources of revenue 1941 1942 Increase or 

decrease (—) 

Bituminous Coal Act of 1937 $4, 385, 798.77 $5, 478,908. 89 $1, 093, 110. 15 Telephone, telegraph, radio, leased wires, etc 27, 331, 113. 61 48, 231,338.63 20, 900, 225.01 Local telephone service 826, 791,432. 95 26, 791, 432.95 Transportation of oil by pipe line 12, 480, 585.65 13, 474, 822. 61 994, 236.96 Use of motor vehicles a 72,625, 488. 49 72,625,488. 49 Use of boats a 228, 387. 41 228,387. 41 Bowling alleys, pool tables, etc II 1, 608,394. 37 1,698, 394.37 Coin-operated devices 06, 484, 999. 64 6,484,999. 59 Transportation of persons 

Beats, berths, etc " 21,378,895. 32 21, 378,895. 32 

Leases of safe-deposit boxes 2, 215,898. 10 II 3,662,535. 73 1,446,637.63 Admissions to theaters, concerts, cabarets, etc 70, 963, 094.06 77115,032, 268. 75 44, 069,174. 69 Club dues and initiation fees 

Adulterated, process, or renovated butter, mixed 6, 582,649.28 6, 791, 899.71 209, 250.43 

flour, and filled cheese 29, 623.06 31, 586.65 1, 963.59 Oleomargarine, including special taxes 2,121, 712.72 2,244, 252 08 122, 539.34 Narcotics and marihuana, including special taxes. 690, 288.28 745,042.74 54, 764.46 Coconut, etc., oils processed 23, 185,936. 03 24,672,187. 79 1, 386, 251.76 National Firearms Act 15, 897.59 19, 602 45 3, 604.95 Sugar Act of 1937 74, 834, 839.80 68, 229, 803.06 —6, 605, 036.54 Miscellaneous repealed taxes 17, 804.43 190,487.97 172, 883. 54 

Miscellaneous taxes—total 224, 855, 041.09 417,91% 235.12 193, 057, 194. 06 

Retailers' excise tax—jewelry 41, 500,918. 74 41, 500, 948.74 Retailers' excise tax—furs 19, 743,864. 96 19, 743,864. 96 Retailers' excise tax—toilet preparations 18,922,310. 76 18,922,310. 76 

Retailers' excise taxes—total 7780, 167, 124.48 80, 167, 124. 46 

Employment taxes: 

Federal Unemployment Tax Act (employment of 8 or more) 

Federal Insurance Contributions Act (2 

100, 657, 721. 58 119,616, 967. 91 18, 959, 246. 33 

per cent of taxable wages) 

Carriers Taxes (old-age benefits, 534 or '6 per 

687, 327,551. 09 895, S35,861. 32 208, 008, 310.23 

cent of taxable compensation) 137, 871, 187.71 170, 409,014. 46 32. 537,826. 75 

Total 925, 856, 460.38 1, 185, 361, 843.69 259, 506,383. 31 

Total internal revenue receipts 7, 370, 108, 377.66 13, 047,868, 517. 72 5,677 ,760,140. 06 

ms.—Collections for cred o trust accounts, included in the table above, were as follows: 

1941 1942 Increase or 

decrease (—) 

Corporation income tax (Alaska Railways)_. 32,448. 48 $3 805.20 $358.72 Distilled spirits (domestic) 179, 627.06 347,765. 15 168, 138. OA 

Wines (domestic) 

Distilled spirits rectification tax 3, 374.09 1, 751.01 —1, 623.08 

9. 45 1. 88 —7.57 Fermented malt liquors 4, 174. 48 2, 276.18 —1, 898 80 Cigars (large) 363, 622. 96 18%636. 10 —173, 986. 86 Cigarettes (large) 51.94 3.82 —48.12 Cigarettes (small) 891.91 301.56 —590.35 Manufactured tobacco 2. 16 4.68 , 2.52 Coconut oil 18, 022,751.63 17,411, 486. 72 —611,264.91 Playing cards 14.40 , 2.08 —12.32 Brandy 16.81 10.80 —6.01 Sugar 117. 70 —117. 70 

Total trust fund collections (included 

above) 18,577, 103. 07 17, 956, 045.18 —621, 057.89 

I Rates of taxes were increased by Revenue Act of 1941. 

I Tax increased to $1.25 per $1,000 effective for fiscal year ended June 30, 1941, and subsequent years. 

Effective Oct. 1, 1941, rates were increased from $3 per gallon to $4 per gallon, and on brandy from $2.75 

Per gallon to $4 per gallon. 

Effective Oct. 1, 1941, graduated rates on wines were increased. 

&Effective Oct. 1, 1941, rate on playing cards was increased from 11 cents per pack to 13 cents per pack. 

Effective Oct. I, 1941, rate on tires increased from 21/2 cents to 5 cents and on inner tubes from 41/2 cents to 9 cents. 

7 New taxes effective Oct. 1, 1941, levied by Revenue Act of 1941. 

8 New tax effective Oct. 1, 1941; 6 per cent of amount paid for service. 

* New tax effective Feb. 1, 1942; $5 per vehicle for each fiscal year. 

le New tax effective Feb. I, 1942; graduated rates varying with length of boat. 

II New tax effective Oct. 1, 1941; rate $10 per year for each tablo all veer. 

New tax effective Oct.% 1941; rates $10 per year for amusement devices and $50 per year for gaming devices. 

IS New tax effective Oct. 10, 1941; rate 5 per cent of amount paid for transportation. 

77 Effective Oct. 1, 1941, tax on leases of safe-deposit boxes increased from 11 per cent to 20 per cent. 

Is Effective Oct. 1, 1941, all admissions are taxable and °NNW exemptions allowed under prior laws repealed. 

a New tax effective Oct. 1, 1941; rate, 10 per cent on retail selling price. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 109 

TABLE S.—Summary of internal-revenue collections, years ended June 30, 1941 

and 1942, by sources—Continued 

108 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5.—Summary of internal-revenue collections, years ended June 30, 1941 

and 1942, by sources 
110 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

-internal-revenue collections, years ended June 80, 1888 to 1942 

Year Amount Year Amount Year Amount -at 

SIMEEEEEEREEHR2144111 

$41, 003, 192. 93 

116,985, 578. 26 

210,865,884. 53 

310,120,448.13 

265,064,938.43 

190,374,925. 59 

159, 124,128.88 

184, 302, 828. 34 

143, 198, 322.10 

130,890,096. 90 

113,509,012.80 

102;1 91,016. 98 

110,071. 515. 00 

116,708,096. 22 

118,549, 230. 25 

110, 854,163. 37 

113, 449,621.38 

123,981,916. 10 

135,229,912. 30 

140, 523,273. 72 

144, 553,344. 86 

121,590,039.83 

112,421, 121. 07 

118,902,869.44 

118,837,301.08 

124, 328,475.32 

130,894,434.20 

142,594,696. 57 

1891 

1892 

1893 

1894 

1895 

1896 

1897 

1898 

1889 

1900 

1901 

1902 

1903 

1904 

1905 

1906 

1907 

1908 

1909 

1910 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1918 

$146,035,415.97 

153,857, 544. 35 

161,304,989. 67 

147,188, 449. 70 

143, 246,077.75 

146, 830,615. 66 

148, 619, 593. 47 

170, 866,819.38 

273,484, 573.44 

205, 376, 107. 57 

306,871,669. 42 

271,867,990. 25 

230, 740, 925. 22 

232,903,781.06 

234,187,976. 37 

249, 102, 738.00 

289,664,022. 86 

251, 665,950.04 

248, 212,719. 22 

289,957,221.16 

322,526,299. 73 

321,815,894. 69 

344,424,453. 85 

380, OM, 893. 90 

415, 681,023.88 

512, 723,287.77 

809, 393, 640. 94 

3, 698,955, 820.93 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

Total... 

$1,850,150,078.58 

5, 407, 580,251. 81 

4,595,357,061.96 

3,197,451,081.00 

2,821,746,227. 57 

2, 796, 179,257.95 

2, 584, 140,268.24 

2, 835, 999, 892.19 

2, 885, 683, 129.91 

2, 790, 535, 537. 68 

2,939,054,375.48 

3,040, 145, 733.17 

2,4213, 228, 754.22 

I, 557,729, 042.84 

1, 619,839, 224.30 

2, 672, 239, 194.52 

3,299,435,572. 18 

3, 520, 208,311.00 

4, 653, 195, 315.28 

5, 658, 766, 314.33 

5, 181,573,952. 58 

5,340,452,341 78 

7,370, 108, 377.66 

13,047,808, 517. 72 

111,001, 543, 747.17 

Period of 10 months, from Sept. 1, 1882, the day on which the Internal-revenue laws went o praetiW 

operation, to June 30, 1883. 

TABLE 7.-Internal-revenue tax on manufactured products from Philippine Islands, 

fiscal years 1941 and 1942. by objects of taxation 

Articles taxed 1941 1942 Increase or 

decrease (-) 

Distilled spirits, excise tax 

Brandy 

Distilled spirits, rectification tax 

Wines 

Fermented malt liquors 

Cigars, large. 

Class A 

Class B 

Class C 

Class D 

Class E 

Cigars, small 

Cigarettes, large 

Cigarettes, small 

Manufactured tobacco 

Playing cards 

Total 

$177,018. 32 

3, 097.94 

4, 171. 24 

358,429. 45 

834.88 

1, 97L 64 

761.00 

3, 825.99 

51.94 

891.91 

2.16 

14.40 

8.98 

.05 

$206, 597.12 

1, 733.00 

2, 278.18 

187,154. 75 

198.78 

1,089. 20 

403.18 

79219 

3.82 

247.18 

4.88 

2.08 

mass Rents =OR 41 4 ( 4 4 1444 WI 4 7' I'4" 1 1 

548, 955. 00 400,500. 14 -148,455.76 

Non-Under section 3313 of the Internal Revenue Code, the above receipts are covered into the Treasury 

of the United States to the credit of the treasurer of the Phil ppine Islands. The decrease in collections 

over 1941 receipts was due to the fall of the Philippine Islands into the hands of the Japanese. 

TABLE S.-Internal-revenue tax on manufactured products from Puerto Rico, fiscal 

years 1941 and 1942, by objects of taxation 

Articles taxed 1041 1942 Increase or 

decrease (-) 

Distilled spirits, excise tax $5, 522, 548.67 $13, 769, 874. 82 $8, 247; 32815 

Distilled spirits, floor tax 18,981.48 18, 461.48 

Distilled spirits, rectification tax 412, 008 83 800, 700.37 387, 793.54 

Wines 1L24 442 -8.82 

Fermented malt liquors 9.60 -9.60 

Cigars, large: Class A 1,484. 66 1, 780.15 295. 49 

Class B 700. BO 936.75 -312,25 

Class 0 2, 249.00 1,936. 75 -312. 25 

Class D 38.20 -25. 20 

Cigarettes, large 1, 038. 96 1, 785. 78 746.82 

Cigarettes, small 11, 184. 94 12, 371.45 1, 186. 51 

Sugar 117. 70 -137,70 

Total 5,952, 275.30 14, 607, 390.72 8, 855, 115. 42 

None. -Stamp sales for Puerto Rican tobacco and liquor manufacturers are deposited at San Juan to the ens tinniuinnatitiv ern ant shown in other collection statements herein 

except that liquor and tobacco taxes amounting to $2,947.06 in 1941 and $14 Y53.12 in 1942 were collected at 

the ports of entry and were covered into the Trasury of the United States to the credit of the treasurer of 

Puerto Rico, under the act of Mar. 2, 1917 (sec. 3360, Internal Revenue Code). 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 111 

INCOME TAX AUDIT 

TABLE 9.-Additional income and excess profits tax assessments on the Commis- 

' sioner's and collectors' lists made during the fiscal year 1942, by tax years 

(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess-profits 

tax: 

1920 and prior 1411, 304 $280,300 $56,248 $747,852 1921 227,964 50,014 18, 010 295,988 1922 206,667 203,083 21,223 430,973 1923 164,703 10,769 35, 618 281,090 

1924 101,210 92,257 55,240 248,707 

1925 96,832 87, 941 38,494 223, 267 1926 205,544 180,683 55,488 441, 715 

1927 230,636 186, 151 85,388 482,175 

1928 1, 247, 912 926, 962 327,989 2, 502, 863 

1929 3,820,401 2, 084, 404 452,768 6, 357, 571 1930 696, 055 447, 058 121, 024 1, 264,137 1931 1, 365,327 740, 540 99,140 2, 205, 007 1932 1,434, 500 741,273 80,624 2, 256, 397 1933 2, 886, 868 1, 228, 414 193,822 4, 109, 104 

1934 5, 696, 983 2, 279, 847 369, 024 8,345, 854 

1935 7, 919, 671 2, 895, 399 507, 509 11, 122, 679 

1936 20,913, 949 5, 839, 884 913, 784 27,667,617 

1937 37,418, 949 8,157, 938 5, 612 176 51, 189,063 1938 38,879, 078 6, 380, 726 1, 005,181 46, 273,985 

1939 49, 980, 432 5, 049, 523 815,468 55, 825, 423 1940 51, 177, 124 2, 616, 420 577, 609 54, 371, 153 

1941 3, 986, 320 44, 700 54, 055 4, 085, 075 

1942 1, 062 1, 062 

Total 273, 252 228, 849,491 40, 403, 286 11, 475, 880 280, 728, 657 

Excess profits tax: 

1940 3, 050 6, 240, 284 353, 932 36, 970 6, 631, 186 1941 269 1, 176, 123 18, 510 11, 552 1, 206,185 

Total 3,319 7,416.407 372,442 48, 522 7, 837, 371 

Grand total 276, 571 236, 265,898 40,775,728 11, 529, 402 288, 568, 028 

, 

(5) TOTAL REGULAR ASSESSMENTS 

Income and declared value excess-profits 

tax: A 4Sg't2gg ERFAMRMIR- -; e4' .6gr44; 

1920 and prior $371, 569 $263,178 $50, 281 $685, 008 

1921 223, 285 49, 936 16, 857 290, 078 1922 199,459 203,083 19,421 421,963 1923 98, 391 80, 438 18, 966 197, 795 

1924 60, 269 50, 430 24, 619 135, 318 

1925 74, 253 66, 394 21, 631 162, 278 1926 166, 822 145, 816 27, 664 340, 302 

1927 116,986 91, 332 17, 223 225,041 1928 1, 186, 874 879, 704 286, 745 2, 353, 323 1929 3, 782, 902 2, 057, 698 432, 346 6, 272, 946 1930 568, 801 364, 881 83, 752 1, 017, 234 1931 1, 327, 141 718,334 78,399 2,123,874 1932 1, 378, 627 711, 660 59,202 2,149,489 

. 1933 2, 397, 988 1, 094, 083 88,182 3, 580, 263 1934 5, 134,848 2, 054,122 181, 292 7,370, 262 

1935 7, 033, 196 2, 381, 267 345,618 9,760,029 1936 20, 135, 749 5,613,457 736,374 26,486, 580 

1937 27, 896,115 5, 941,421 1, 180,127 35,017,683 1938 36,152, 983 5, 924, 468 341, 518 42, 418, 969 1939 48, 308, 254 4, 865, 517 261, 700 53, 435, 471 1940 48,848,628 2,492,627 150,012 51,489,265 

1941 3, 544,467 41,964 4, 416 3, 590, 847 1942 12 12 

Total 271, 709 209, 004, 867 36, 091, 820 4,426, 323 249, 523, 010 

Excess profits tax: 

1940 3, 027 5,680, 228 322, 675 10, 813 6, 013, 716 

1941 265 1,151, 387 18,126 1, 031 1, 170, 644 

Total 3, 292 6, 831, 615 340, 801 11,844 7,184, 260 

Grand total 275, 001 215, 836, 482 36, 432,621 4,438,167 256, 707, 279 
TABLE 9.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1942, by tax yearsContinued. 

(c) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess-profits 

tax: 

1920 and prior 197 , $169, 851 $116, 225 $43, 315 $329, 391 

1921 43 210, 713 35, 820 16, 768 263,101 

1922 48 45, 670 36, 204 15, 585 97, 459 

1923 56 98,147 34, 842 15, 312 08, 301 

1924 70 52 298 42 513 22, 481 117, 202 

1925 73 58, 564 51, 638 19, 598 129, 800 

1926 81 81,229 69,372 25,344 175,945 

1927 84 67,623 49,816 13,459 130,898 

1928 111 266,681 177,003 18,060 460, 744 

1929 125 1, 175, 681 589,025 120,313 1,885,019 

1930 138 299, 944 192, 374 22, 516 514,834 

1931 160 I, 103, 567 585,854 24, 704 1, 713,925 

1932 236 984,681 508,834 45,346 1, 538, 861 

1933 280 1, 301, 673 592, 003 54, 981 1, 948, 657 

1934 537 2,'286, 904 923, 516 112,173 3, 322, 593 

1935 849 4,102, 312 I, 379, 736 163, 276 5, 645, 324 

1936 1, 977 11, 602, 553 3, 178, 177 573, 713 15, 352 443 

1937 4,169 18,195, 911 3,988,304 382, 250 22,566,465 

1938 18, 189 31, 891, 945 5,169, 782 235, 278 37, 297, 005 

1939 69, 426 44,125, 716 4, 419, 471 202, 292 98, 747, 979 

1940 157, 792 47, 866, 522 2, 430, 604 118, 082 50, 415, 208 

194 

1941 

 2 4,124 

1 

3, 510, 479 

12 

40, 632 4, 916 3, 555, 527 

12 

Total 258, 766 169, 447, 678 24, 611, 345 2, 249, 262 196,302,263 

Excess profits tax: 

1910 2, 986 5, 829, 989 320, 456 9, 960 5,960, 385 

1941 265 1, 151, 387 18,126 1,031 1, 170, 594 

Total 3, 251 6, 781, 356 338, 582 10, 991 7,130,929 

Grand total 262, 017 176, 229, 032 24, 949, 927 2, 260, 253 203, 439, 212 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE 

OF 90-DAY LETTER 

[Dooms and declared value excess-profits 

tax: 

1920 and prior 

1921 

1922 

$15, 751 

699 

3, 881 

$14, 568 

459 

3, 762 

$5, 713 

79 

1, 592 

$36, 032 

1,237 

9, 035 

1923 4,146 9,024 2,017 10,187 

1924 1, 039 1,099 405 2, 543 

1925 115 157 28 300 

1928 46 988 7 520 

1927 1,928 1,536 723 4,187 

1928 70,361 53,886 50,137 174,384 

1929 611,699 81,952 55,311 728,952 

1930 82,373 53,110 58,329 191,812 

1931 69,801 41,088 .48,870 159,759 

1932 22, 442 11, 893 10, 320 44, 566 

1933 55,897 25,845 27,887 109,429 

1934 233, 482 94,822 59,208 387, 312 

1935 999,839 169,271 138,916 802,326 

1938 1,445, 785 397,988 106,275 1,950,048 

1937 2, 934, 774 623, 473 768, 354 4, 326, 601 

1938 2,176, 649 364, 442 91, 474 2, 632, 565 

1939 3, 344, 527 348, 914 58, 816 3, 752, 057 

1940 969, 276 61,145 31, 930 1, 062, 351 

1941 33, 988 1, 332 35, WO 

1942 

Total 8, 924 12, 573, 097 2, 334, 834 1, 513, 891 16, 421,622 

Excess profits tax: 

1940 41 50, 259 2, 219 853 53, 331 

1941 

Total 41 50, 259 2, 219 853 53, 331 

Grand total 8, 965 12, 623, 356 2, 337, 053 1, 614, 544 18, 474, 953 

TABLE 9.-Additioned income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1942, by tax yearsContinued. 

(e) ASSESSMENTS BASED UPON STIPULATION BEFORE THE BOARD OF TAX APPEALS 

Tax year 

• 

Items Tax Interest Penalty Total 

Income and declared value excess-profits 

tax: 

. 

1920 and prior $58,537 $10,452 $68, 980 1921 40 $10 50 

1922 150, 108 163, 117 2,244 315,469 

1923 8,547 1,637 8,184 

1924 6,932 6, 818 1,733 15,483 

1925 8, 037 7, 411 2, 005 17, 453 

1926 32,993 29,064 2,010 64,067 

1927 45, 814 39,072 3,041 87,927 

'1928 47,186 35,026 2,788 85,000 

1929 69,754 47, 796 2,841 120,391 

1930 32,239 20,836 497 53,572 1931 35, 736 20,381 141 56, 238 

1932 120, 763 62,465 154 183, 382 

1933 127, 879 58, 345 2, 706 188, 930 

1934 1, 810, 207 712, 585 8, 027 2, 530, 819 

1935 • 1, 438, 835 494,520 14,784 1,948, 139 

1936 4, 024, 746 1, 154,051 33,622 5, 212, 419 

1937 4, 713,543 859,886 12, 378 5, 585, 807 

1938 1, 514, 394 292, 780 7, 460 1, 814, 634 

1939 800,018 93,019 392 893,429 

1940 10, 828 878 11, 706 

1941 

1942 

Total 2,557 15, 055, 138 4,108, 982 98,470 19, 262, 088 

Excess profits tax: 

1940 

1941 

Total 

Grand total 2, 557 15, 055,136 4,108, 482 98, 470 19, 262, 088 

(1) ASSESSMENTS MADE AFTER DECISION BY THE BOARD OF TAX APPEALS 

Income and declared value excess-profits 

tax: 

1920 and prior 

1922 

1921 

-""--z 4 WAH .(21 P 

$127, 430 

11,833 

$121,933 

13,857 

$1, 233 $250, 596 

25,69€ 

1924 

1923 39, 551 41, 572 81,129 

1925 7, 537 7, 188 14, 725 1926 52,555 46,912 303 99,770 1927 1, 121 908- 2,029 1928 808,648 613,789 215,760 1, 633, 195 

1929 1, 925, 768 1, 358, 925 253, 881 3, 538, 579 1930 154,046 98,561 4,410 257,016 1931 118, 037 71, 231 4, 684 193,952 

1932 250,741 128,468 3, 382 382,591 1933 912, 539 418,19) 2, 608 1, 333, 247 1934 804,255 323,399 1,884 1, 129, 538 

1935 997, 360 337,740 29,140 1, 364, 240 1936 3, 062, 665 883, 241 22,764 3,968, 670 1937 2, 051, 887 469, 758 17, 145 2, 538, 790 

1938 569,995 97,464 7,306 674,765 1939 

194 0 

37,993 9,113 400 42,506 

1941 

1992 

Total 1, 462 11, 928, 958 5, 037, 159 564, 900 17, 531, 017 

Excess profits tax: 

1940 

1941 

Total 

Grand total 1, 462 11, 928, 958 5, 037,159 564, 900 17, 531, 017 

112 RFAPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 113 
114 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 9.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1942, by tax years- 

- Continued. 

(2) TOTAL JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess-profits 

tax: 

1920 and prior 

1921 • 

1922 

1923 

192A 

1926 

1928 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

Total 

Excess profits tax: 

1940 

1941 

Total 

Grand total 

se'"'"'

Welf-I .e.g4Stg k+MAgIr 

$39, 735 

4,879 

66,312 

40, 941 

2, 579 

38,722 

114, 150 

61,038 

37,499 

127, 454 

38,186 

55,873 

288,880 

562, 135 

898, 525 

778, 200 

9, 622, 834 

2,726, 095 

1,652, 178 

2,330,498 

441, 853 

7, 208 

1,050 

$17, 122 

78 

331 

41,827 

21,547 

34,867 

94, 819 

47, 258 

26,706 

82, 177 

22,203 

29, 613 

134,321 

225, 725 

314, 132 

228,427 

2, 216, 517 

465,258 

184,006 

123,793 

2, 736 

$5, 987 

1, 153 

1.802 

16,652 

30,621 

16,863 

27,824 

48, 165 

41,244 

20,420 

37, 272 

20,741 

21, 422 

105,640 

187,732 

161,893 

177, 410 

4, 432, 049 

663, 863 

653,788 

427,597 

49, 639 

B32, 844 

 5,910 

9,010 

83,295 

113,389 

60,989 

101,413 

257,184 

149, 540 

84,625 

246,903 

81,138 

106,908 

528,841 

975, 592 

1,362,650 

1, 182,037 

16, 171, 400 

3,855,018 

2,389,952 

2,881, 888 

494, 228 

1,050 

1, 543 19,844, 624 4, 311,466 7,049, 557 31,205,647 

23 

4 

560, 058 

24,738 

31, 257 

384 

26, 157 

10,521 

817, 470 

35,1341, 

27 584, 792 31, 641 38,678 653, 111 

1,570 20, 429, 416 4, 343,107 7,088, 235 31, 858, 758 

(4) JEOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTION PROCEDURE 

//come and declared value excess-profits 

tax: 

1920 and prior 

1921 

1922 

1923 

1924 

1926 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1938 

1937 

1938 

1939 

1940 

1941 

1942 

Total 

Excess profits tax: 

1940 

L 1941 

Total 

Grand total ___ 

1 

1 

4 

3 

6 

9 

21 

60 

92 

119 

18 

1 

$612 

625 

5,780 

3,392 

31,006 

76, 471 

195,016 

715, 286 

429,033 

870,562 

152,427 

1,050 

361 

2,672 

1,408 

10, 581 

22, 498 

43,817 

121, 375 

47,803 

48,553 

1, 689 

$960 

345 

2,078 

2,837 

715 

8, KB 

8, 428 

5,963 

13,389 

10,089 

15, 173 

$1,952 

1,321 

10,530 

7,437 

07,477 

107,477 

247,061 

842,624 

490,085 

929,204 

189, 289 

1,050 

335 2, 481, 260 300, 787 68, 285 2,860, 332 

15 

8 

429, 157 

14,108 

24, 367 

266 

4, 801 

5,207 

458,328 

19,580 

18 443,285 24, 832 10, 008 477, 905 

353 2, 924, 625 325,419 78,293 3,328,237 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 115 

TABLE 9.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1942, by tax yearsContinued 

(4) FRAUD JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess-profits 

tax: 

1920 and prior 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 • 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

Total 

Excess profits tax: 

1940 

1941 

Total 

Grand total 

439, 725 

4,679 

66, 312 

40,941 

22, 579 

38,722 

114, 150 

81,038 

37,499 

126, 842 

37, 561 

55, 873 

283,190 

558, 743 

855,519 

701, 729 

9, 327, 818 

2, 010, 800 

1, 223, 145 

1,440,936 

289, 426 

7,208 

$17, 122 

78 

331 

41,827 

21, 547 

34,867 

94, 819 

47, 258 

26,706 

81, 797 

21,855 

29, 613 

131, 649 224, 317 

303,561 

203, 929 

2,172, 900 

343,883 

136,343 

75,240 

1, 047 

$5, 987 

1,153 

1.802 

16, 652 

30,621 

16, 863 

27,824 

48, 165 

41, 244 

20,420 

36, 312 

20,398 

21,422 

103,162 

185, 095 

161, 178 

188, 902 

4, 423, 621 

857, 700 

540, 379 

417,508 

34, 466 

$62, 844 

5,910 

9,010 

83, 295 

111,389 

60,989 

101,413 

257,134 

149, 540 

84,625 

244,951 

79,812 

106, 908 

518,311 

968, 155 

1,320, 248 

1,074, 560 

15,924,339 

3, 012, 392 

1, 899,887 

1,952,084 

324, 939 

1,208 17,363, 364 4,010,679 6, 981, 272 28, 355,315 

8 

1 

130,899 

10, 628 

6,890 

119 

21,358 

5,314 

159,145 

16,061 

9 141,527 7,009 26,670 175, 206 

I, 217 17, 504,891 4,017,898 7, 007, 942 28, 530, 521 

TABLE 10.- Tax items appealed o the United S ates Board of Tax Appeals, fiscal 

year ended June 30, 1942 

Tax year Items Tax Pehalty Total 

1925 and prier 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1037 

1998 

1939 

1940 

1941 

Tax years unclassified 

Total 

I8:-. S°.€41glaaigi

c

aUfar • 

$838, 538 

304,920 

106,893 

294, 927 

203,742 

705, 910 

2, 016, 824 

7013,409 

852,550 

2,328, 662 

8, 461, 637 

6,802, 587 

18, 507, 875 

22,407, 223 

11, 723, 712 

3,502, 914 

170,415 

$445, 827 

138,846 

83,759 

219,410 

62, 895 

64, 519 

15,118 

16,078 

40.156 

92, 257 

170,052 

456,738 

4,658,973 

902,669 

502,264 

289,052 

6, 917 

$984, 365 

243,786 

190,062 

514,337 586, 637 

770, 429 

2,031,942 

722,487 

897,712 

2, 420, 919 

8,631,689 

7, 269, 325 

23,166, 848 

23,309,892 

12, 225, 976 

3, 791, 968 

177, 332 

5,159 79,435, 744 8, 180, 530 87,616, 274 
REPORT OF COMMISSIONER OF INTERNAL REVENVE REPORT OF COMMISSION

116 

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tt,o 

g 

g 

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a 

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4 

ro 

0 

a 

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a4) 

4a 

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aoz 

ro 

do 

ggEg 

4

ER - s-Nt 4 

REPORT OF COMMISSIO

ig" g

fraggixiii 

88848842880 

46Eg e e. 

gigg

RERIREEIN63 egg gra 

g' 

a 

-1 8 

e:gs

4. 

. 

44 

4 

ggg'"gg 

661gEER6REE 

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1§ 

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cr: 

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gg 

gg 

I T 

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g 4 

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sa 

gg 

ataa 

61 

54 

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g 

aa 

as 

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R; 

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% 

gg 

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4 

56 

a 

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1 

8 

4 

eq 

1 

eq 

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03 

a 

4 

aa 

6g 

1

6

4

46,

s

po

4 

TOTALS FOR STATE S COMPRISINGMORE THANONE COLLECTION DISTRICT 

I 

r

E5E 

N 

REPORT OF COMMISSIONER OF EXTERNAL REVENUE 

ag 

a 4'812288848485888=8842282822M48838448 

mg gelaggsIggggglWgglg/g6Mianggriagg 

-agf S4 4$ PC'ealg tleg Pflerleggi 1 6 

c, 

Manufactured tobacco 

Removed 2 

Tax-paid during1941 

r48gtiqR5gEMPRgEgi2gggE"PEgg5RR 

g st6518-1g5-451 4 4481 4 85g48W146^1 

g. .--. .. .... 

a, 

. . 

1 'mr d t ' Ctirtr' a 

Forexpor- tation 

I' § c9 

. 

g 

g . 

c. A gEE5 44; 

a a 

,a 

03- . 

og 

m. P AI of 

7,R, 4ig "EE6 E ER4F ggiR gE5gE 1 

A. g a g 4 6 'g g gggs 6 1 d Total to be accounted for 

Is n'tiR"g5=1 ; 

.RAggi;E5RgEgOlggaPEgg5EIHERgigg 

506 t.: 666141'141411 

c., 

-.005 a 

7". 

-. 

,,I ck, ,, 

mg . x=" 4.8 gg 1 $ EA2g EgEE RW1 1 

.4-7 ^ g "- .1 g gt1gd 1 g e 

Tobaccomanufactured 

, 1 40 113

qggRgEgg5FigEgagglcU2ggERgR5Figgigg 

1 frgn=igg f gggg r--7 Onggit-Irgag 

e .--re a 

" 

e . .. 

Scrap chew- ing,smoking, 

and snuff l 

4 

g rggagq. g fggg g rff:411456r4 

4RgERREIgi5;15. giggERPF4ER5REigIggig 

=4. 5, 1 .:. g - 

4S4 d a. 

N a 

t § R E Egi AgNi 6 1 

A 

59 B5 5 R gg 

dg 1 g ..i. 

4 - 

8 8 2 

a4 

6 v a 

. .. 

e, 

gg 

 a 

a 

re: 

t A iioa 

ste tia8Ite og I 

F5 /g - d5 

t,rp.z.IA ,Tio 

A141;014,,,0 

0 'as712].1B1dIM Irs-gli21-a038A1 

mr,sh. -, .V125422glewlos,oa. 

-sEott41211 sgOlg 

!44.-adoo ekm44wx.g422X4W,Xzzim EN KNE NON 

44 

A 

>ift 

l& 

000tAo_306 
118 paid,calendar 

PEE ffEE 

"Or4 c0 

REPORT OF COMMISSION

gAiMAg

RS$YRR428R8 g iAR 

r 6'0 

egeeaieei 

REFIIIRENli 

' Sm P66 

4 4,5 

NP 

8 

n

Mga 

EgE 

H 

gg.Isc-rag eig 

WORMIER 

e e,ro 

dd 

28 

aa 

RI 

gg

flAIIEEIRRE 

7114-

s 

1g 

as 

mg.

NM/HEM ;!cr-ras 

8' *Fg 

tO 4 geq 

c0 

00 

61' 

00 

KR 

R 

A4 4.0 

0

9 gg 

44 

.9G

E-E-04,2,2E-No>3lt 

LTThge 

4906158-42-9 

4

6

.4

0. 

a 

t-r

ES COMPRISING MORETHANONE COLLECTIONDISTRICT 

CI 

F;

R8 

RR 71 R

S4 

sa 

Og 

ER 

gd 

e 

N S 

106 

Rci 

82 

sa 

g§ 

gc, 

V 

a 

4 

4 

I 

eq 

eS 

ea 

4 

83 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

3 

gS4RRA23.1”4R84a4MR8ZRXRXASS'47.8888!IRM 

og IiiIIIIIIIRIERI2REZEI VEAURIEREEEIIN 1 g4 4.1 sss g zrk,g .. ager45.5.4R g 4 

s s-- . % . %- - - Ns 

RemovedI 

n in DV M

r4R4iinn§§HPOM"ngEgg2ErinECR 

0, gg';74-9Sg 29 Rgg2 !-1 mig82.7..-ig . - .... . . . . 

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Forexpor- tation 

n 6 E 

. 

Manu

fac

ture

d 

to

bacc

o g '' 

5 4 5 1 

, , st, ., N.N 

r.1 g 2E8RER 

o- 0 ..- 

go Om ! 

lil '; I4 "I2I R ER2R IERR RigU. I 

.. g -.: I Ng g 70-a a 4 a Total to be accounted for 

1 0"142--R55ff I 

,,RPREREEERIEERIERIglE2ERIggiZRERIIII 

E126 1:-: EIREEVER111 

On hand 

Jan. 1, 1941 

, . . 

a e 4 c a 

8 Ph' i i fan HU REE2I I 

g 4 4s,, g g48 

;; 

. c;1 

Tobaccomanufactured 

1g54EETREEIEEEREFELIPEMEEEMIHR 

rig'gr6ggg 4 

Rog 5 cg5P65gI6-6-1 

a; % -5. g s: 

ea.s a 

- 0,c,1 

Scrapcbew- ing,smoking, and snuff i 

n'elgiEEIERIER REERWIgEggRRREEIDI 

1-1:1/2"grl g. Ilgg 5IIRTgEgE7g'n 

4 a 1 4 t: 4 k-: 

.6.7.7; 44 OmFinecut 

i 

E R ;V^ A F- R §§ 

4 

1 " ig 4 " ' A 

P a • 

4 

"g E .. E 

gE U E • FA 

a 

a 

ia zn

4 

6 8 

0 CI 70 

a 1 R V 

.: mar 

e . 

4 

11,_aAisvA 

% /g . aA t 

A 2"i+Z..'2 a° -. 

2.-0 g 2= t112112dgittA11421141 1 

Ail ualp r

pcs) 2,14TA gh_, 0 Agpzzl,,rfrope 

-1.050k fiat5fztgpFOgosilegg 

:4-‘“z gi N.4,4x4xAzz,.AAi. AINEFZ g MOP 

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6 

8 

A 

0 

0 

0 

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2 

a 

0 

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122 

. 

/ 

C 

0 

I 

a 

fa. 

19, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

,a

c..2., 

A 

0 ›c 

nR.74s4v4.8nt-A4wsp , 4nnssnnw4nnnr,,-4 ,

iRiERFORMIER 2 EgkanlaingRiOi 

-;4-`fr; 1 mila -14q14,71 ggkggill , 

RfiRRURREROUREROERNRERRHEMR 

17,410051'ORWOlgagilgg4P4iga 

-14-rg LA tir •t4.4s7ggc4"5 2- geig4KF: 

Ln 1 - 

m tgraki 

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4 

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PA c° .1 § R § a,,, 

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44444 

ERRER1 

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pla0 ilsgg 

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RERRIR 

4 4 

, v 0 ....4 4 n 

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u e445 

a't gq 0 

-.. . 

REHRIRAR 

l'a R - - -4 ^ g ^ Asir 

RRRE 

'4 .- g-q--4aiEgIMIRRIIRREEREg 

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1 sgln.4 .

' 74C0 EE. Ifipiaag 

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fr E gIN 4 

4 

I 

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RRE 8 

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4 

4 

4,4f4=ef.(5.

FRIERH 

4 44 

!S: 

l taliks 

n ',14§' ep pge. 

Pea 

igg011graiEigRigingnigg"WgREIE 

jriERRUERERRREEERRRRF.R0ERRHME 

,, g :27-,;g .tr g c‘gg-74 : Df ,W.c5gt 

a s. 11 

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uull;t ggai 

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1,0 

a 

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1

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- 

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) N444,tE. 

0 

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tnpazsztzl 

E:

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tooiloo 

- VE! 

,5. 

i 

ti 

REPORT OF COMMISSIO

2. 2. 4. A222'SX827422Ag88A422 14 

gH2gintigOlOgfligP 

rftft: gpi.41 gs ag 

44

Managralaila§Werg 

'64 th;;44" &gra 20 A 24- 

22 

AI 

. 

- 

PgRti''

REEIRRIERREPAIRR 

2 41P- R" 

Ng .f 

" 

g44g44466

§4ggiauwag4§4§§giall E

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arig (48-4g Ogif gE.: 

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-415 2.0,,A0wt.v9RE

n 

2.h4 -oa m'q . q Ag 14 4 

9000. , 

tf.. L:24t1046t 0 0A2gt 1s52.1 

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gRR 

g4 

Wgqag 

RR35RRRR 

Qs, a 

RIRRIR 

N 0 

,2 no 
73..

80 

1 

leg 

E 

g 

8 

0 

j 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 211,550 P 17,551,928 

.0;4, 

5'46 

0:5 

y V

Removed tax-paid 

1 

A 

gg 

1

agarg 

2RN 5 2 

ggr 

lEg 

gwal 

cI 4TE 

tC, 

0 0 

O 

A 

4

16; 

04 

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g 

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a 

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sea 

t3 

a

V.1 

g 

• 

N 

.0 

4.o 

Ce 

aro 

 P0 

e 

0 

g 

a 

t.,‘• 

g)e 

O 

- RS 

C• ,r3 

ro 

0 0 ▪ e •

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Ig

"e3 

t 

ti

g 

R.T 

• 

 • 

o 

a 

a to 

o 

g 

tg 

g 

V 

1. 0 

0 0 

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E ci 

EP a 

• 

REPORT OF COMMISSIO

• 

>

- 1 s t 

4

RA8.8888a

5g .05g 

- 4 

Cigarsweighingnot morethan 3 poundsperthousand U MO p1MOTax-p aid dur- hag1941 

ieg6iNggsd

kumg§§§§t

e .4. 

Forexportation 

0 

I 

r 

g§ 

a

". 

OA 

- 

 t 

64. ca 

@REN N @

Onhand 

Jan.1,1941 

7 Mg I

d an t peir

w Ane

§a§§§§U§

Id - ---

4 lign2F4 

w do win sn pa

Scraps, 

cuttings, 

and 

clippings 

„7" 

.. 

a 

aq 

-, -, 

d i peinuta

iclin-0 

4 

•

ls pomme fi U

4,

CZ 

g 

. 

tZ 

WORM

Florida • Fifth New Jersey Second New York . Third New York Eighteenth Ohio First Pennsylvania Twenty-third Pennsylvania_ 

C

li
O 

a 

O 

co 

44 

44 

0 

0 

O 

pri 

El 

z 

O 

0 

0 

02 

0.00 

co Np 

COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

126 REPORT 0 

,..„ 

ei 

s 

-`3

so5 

8 .0: 

ros 

El 

" 

c2 

ro 

roro

w 

n e 

t Ag.tl 

er 

ci 

0 

on 

cs' 

1 1'2 

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?, 

—Q

E 

0.5:4 

. 

:a a 

 8.2Qc 

s 

1gig 

61. 

gOS 

11 

g 

A 

K 

q 

. 

XR*S2We=R62$Ril 

' 

1 

ilg.PV4t1gOgg 

i ' ailtir 

.1 g• 

to 

akr: 

82SR 

.. Rt " . 

669, 745, NO. 14 

564, 375,713. 23 

T 90 ' OLE ' V92T6

Cigarettesweighingnot more than 3 poundsper thousand 

a peAotaa g 

IP 41 1 30 156T 

w ro- ppiti

4PREREIRREEMEE 

IMFgMaW 

cel q ' 'gal POL1 

Mg 

E5iF 

206,075, 686,197 

1 80, 464, 615, 940 

25, 611, 070, 257 

For 

exportation 

1/4 

Fg 

11 

g

11 

1: 

g 

l

1 

r 

-I g's 

/41 

111 111 8 

 t=EF2/ 

gal 

9,598, 300, 460 

 7, 650, 477, 945 

1, 947, 822,515 

aR 

• 4 

4: 

siRER r4.41 a- et, ',2E 

7 

E 

-dzaa 

g54g 

HERE 

r 

5gi 

EEEE 

NE ' 9E2 ' 289

19 '8 tto 956 

lea 69 6381

On hand 

I Jan. 1,1941 

c., gr. g 

wH a 

Z 

qv - 

? An§ 

--- 

§E 

9 1 61 322 60 ' 96L

ag* cee l

Manufactured 

tREIEREFEFFROE 

“ g -; 'WO: 

OFIgg'g'tdga 

4 N e 

74

rve7 

Ii4M 

OFFA 

4'"71 - - - 

217, 934,924, 732 

189, 371,258, 171 

28, 563, 666, 561 

, 1 10 1 CO38 peen 

g.u9a, 

0,2 

.4 

10 

tt g rung 

qqa 

aa 

I U

Eq43 

. 6 '39 25/ '83 M LLC

1 '628' Deo 

s l mme po

4g 

01 

i Lic 111 2 

g 

r6 

v 

4$ 

:Ili F 

g 

a 99, 365, 769 

349, 174, 635 297, 516, 907 

51, 657, 728 

t4' 

.A 

- e 

Ffl 

' . g '' 

-d 

a 

NiFF *1'4 C. aER 

'r-7 

4 

3 

g 

01 9 99' t 1 li

31 3 ' 81 0 ' 9662 0 ' 198 ' 968

1 9 48 ' 9 ' 596

Numberof factories 

1rig

....,-......e...4 .4 .. .....„. 88 ,o 

o I

00.00..O.O.N00 NO.00 

2T 

T O

a, 

a 

. 

$ 

.............. 00000 .. . 

• 4]Nig 

.............. ..„. 

92 

99 

. 

g 

G 

004

EiC, 

1A 

teth 

0 ..,, :0 

47.4Ealagp.L. 

4 ° 4,,,,?■ ZZ 

ili.7,4.4

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1 Q 

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tiR, 

2 '

rt-st 

el 

4 

7' 

On 

4.s g4 

ii 

g 

44 

az

fin -12 i

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rttr taz 

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c1-0 8 

112

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NV 

0 

i

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44.4 

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;tag 

gc) 

g8 g° 

ig

44.0 

1044 

oi 

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7 

g

Win 

1:14 

gr.TE g 

,f1:41q9:::4 28 

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o 

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Ya 

TE!HI -PeR 

p-Ar. k 

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21 8 

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g 

ne.itt: 

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88 

0 

tee 

S FORSTATES C OMPRISING MORE THAN ONE C OLLECTION DISTRICT 

§§ 

4 

E. 

128 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

:t'l 

.ft' ,

a 

- 

. 

8S2VM:922223 

4-1t:t0

g $ 

e a 

- 

14, 033.08 

15, 394. 87 

48190 'I 

Cigarettesweighingmorethan3poundsperthousand 

Removed 

Tax-paid during 1941 

1§g§gF.§§E§ E e.rotnen; 

Ft ''' g ' 

..- 

1,

79(1,110 

2,

039,890 

051 '063 

Forexportation 

t § 

n 

009 '349 0Ong 002'919 

On hand 

Jan.1,1942 

i

` 

$§ ra. .. 

029't8 

ZOO DIC 869 '96 

On hand 

Jan.1,1941 

.... 

8 

PA 

- 

Q

8 

A 

935 ' 839 

098 '06 

purism -imam 

AA ,Z.-EAA 

viricet 

1,

790, 262 

2,

248,740 458, 478 

Tobaccoused 

Scraps, 

cuttings, 

and 

clippings 

4 

4 

" A' 

LIG 

COL 

tI 

potastralS 

A

c., 

8 

,..t 

550' gin 1 

tL6 

• 

Unstemmed 

1-.-.ARR 

Ot3 bi 183'1 

9143 

DISTRICT 

Sixth California Massachusetts Fifth New Jersey First NewYork Second NewYork Third New York North Carolina First Pennsylvania Twelfth Pennsylvania 

Total,1941 Total, 1940 Increase Decrease 

REPORT OF COMMISSIONER OF INTERNAL REVENIJR 129 

TABLE 19.-Leaf tobacco used in manufacturingcigars, cigarettes, and tobacco and 

snuff, calendar years 1932 to 1941 1 

Year 

Cigars Cigarettes 

Tobacco and 

snuff Total 

Large 2 Small Large Small 

Pounds Pounds Pounds Pounds Pounds Pounds 

1932 103, 233, 757 1,054, 270 18, 347 299, 010, 925 286, 816. 510 690, 133, 809 

1933 103, 963, 997 745,245 17,325 326, 076, 032 279, 875, 778 710, 668, 377 

1934 110, 2(3.242 919, 672 882,144 374, 500, 769 289, 024, 051 775,529, 878 1935 113,066, 319 675,894 14, 050 399, 444, 333 262, 731, 465 776,932, 061 

1936 125, 875, 214 702,567 12,474 453, 314, 812 267, 461, 957 847, 367.024 

1937 127,870, 843 773, 417 18, 699 479, 942, 665 264, 309, 344 872, 023,966 

1938 118, 161, 858 589,951 14, 151 483, 826, 314 262, 710, 323 865, 302, 097 

1939 14 071, 819 609, 278 24, 983 509, 107,672 253, 485, 449 885, 299, 201 

1940 128,309,121 525, 784 13, 864 535, 203, 981 260, 662, 967 922, 715, 697 

1941 135, 494, 049 571, 598 9, 639 626, 832, 279 246, 177, 552 1, 009, 085,117 

The quantities given are unstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps, 

etc., used in manufacturing have been converted to unstemmed equivalent at the ratio of 3 pounds stemmed, 

etc., to 4 pounds unstemmed. 

2Does not include tobacco used In bonded manufacturing warehouses. 

TABLE 20.-Production of manufactured tobacco, snuff, cigars, and cigarettes, 

calendar years 1932 to 1941 

TOBACCO AND SNUFF 

Year Plug Twist Fine cut Senn 

chewing Smoking Snuff Total 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 1932 61, 945, 173 4, 918, 034 3, 354, 471 50, 080, 201 190, 986, 528 35,994, 337 347, 278, 744 1933 61, 361, 495 5, 041, 990 3,120, 427 44, 724, 472 191, 766, 382 36,098, 394 342, 113, 160 

1934 62, 759, 957 5,079, 904 2, 970, 421 44, 786, 387 193, 075, 426 36, 893, 903 345, 565, 998 

1935 60, 586, 960 5, 604,226 4, 683,060 49,006, 896 191, 750,069 36, 095,140 842, 727, 851 

1936 69,164, 521 6, 372,164 5, 068,192 45, 342, 446 194, 006, 958 38, 022, 225 347, 976, 506 

1937 58, 330, 801 6, 774,192 4, 999, 280 45, 559, 414 187, 774, 329 37,141, 208 390, 579, 204 1938 54, 494, 696 5, 658, 854 4, 572, 346 42, 775, 966 230, 693, 591 37, 173, 135 345, 368, 538 

1939_ 51, 262, 796 5, 732, 777 4, 701,102 41, 360, 992 202, 289,113 37, 969, 933 343, 306, 713 

1940 48, 758, 919 5, 605, 287 9,176, 364 42, 909, 979 205, 101, 032 37, 871, 628 344, 423, 209 1941 50, 230,116 5, 613, 755 5,068, 935 49, 208, 645 197, 688, 839 39, 616, 452 342, 426, 742 

CIGARS AND CIGARETTES 

Cigarettes 

Weighing 

more than 3 

pounds per 

thousand 

Number 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1932 

1933 

1934 

5,197, 627, 088 

5, 235, 271, 076 

5, 610, 175, 692 

4, 382, 722, 918 

4, 300, 044, 810 

4, 525, 780, 084 

4, 685, 369, 674 

5, 172, 278, 612 

5, 303, 368, 834 

5, 014, 757, 804 

Nors.-Compiled from statements of a counts prepared from manufacturers' inventories and monthly 

returns flied under the United States internal-revenue laws. For cigars produced in and removed for do* 

mestic consumption from bonded manufacturing warehouses, see table 15. 

Weighing more 

than 3 pounds 

per thousand 

Cigars 

Weighing not 

more than 3 

pounds per 

thousand 

Number 

278, 748, 580 

209, 514, 620 

221. 976, 561 

177, 822, 178 

I80,005, 714 

198, 584, 972 

152, 989, 705 

156, 939, 932 

139, 738, 339 

146, 710, 757 

Number 

3, 373, 577 

2,845, 705 

88, 202, 405 

2, 504, 490 

2, 457, 940 

3, 066, 460 

2, 637, 530 

4, 366, 790 

2, 248, 740 

1, 790, 262 

Weighing not 

more than 3 

pounds per 

thousand 

Number 

106,632, 433, 834 

114, 974, 217, 470 

129, 976, 333, 581 

139, 966, 179, 916 

158, 893, 958, 304 

169,969, 319, 880 

171, 686, 382, 671 

180, 666, 824, 480 

189, 371, 258, 171 

217, 934, 924, 732 
RUM 

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Output of tobacco(pounds) a 

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Output of tobacco(pounds) 

2 

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OUTPUT AND PERCENTAGE OF 

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< 

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Z 

0 0 

130 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSION
132 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 22.-Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1942, by collection districts 

TOBACCO AND SNUFF 

District .... 

Unaccounted 

for July 1, 

1941 

Removed for 

exportation 

during Year 

Exported 

Tax-paid or 

returned to 

factory 

Unaccounted 

for July 1, 

1942 

First California 

First Illinois 

Kentucky 

First Missouri 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

North Carolina 

First Ohio 

Tenth Ohio 

First Pennsylvania 

Twelfth Pennsylvania 

Tennessee 

Virginia 

West Virginia 

Total 

Pounds 

1, 095 

1,103 

182.989 

115,170 

2,143 

330 

14, 748 

2,108 

905 

114,633 

262 

Pounds 

2, 094 

37, 563 

2, 338.328 

550,913 

36 

4. 

650 

34, 619 

614, 812 

42, 876 

252 

152 

12,657 

96 

1, 442, 092 

2, 054 

Pounds 

3, 189 

31, 657 

2,138,998 

517,644 

36 

2,147 

980 

34, 619 

505, 543 

41, 314 

252 

12,528 

96 

1, 360, 233 

1, 481 

Pounds 

56 

1, 749 

121, 777 

11, 520 

15 

270 

5,287 

Pounds 

6, 953 

382, 570 

26,662 

112, 497 

3, 651 

152 

764 

191,205 

835 

435,486 5, 079,198 4, 648, 721 190,674 725,289 

PERIQUE TOBACCO, SCRAPS, CUTTINGS, CLIPPINGS, SIFTINGS, ETC. 

Florida 

Louisiana 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

First Ohio 

Tenth Ohio 

First Pennsylvania 

Total 

Pounds 

629 

2, 909 

2,056 

5, 538 

Pounds 

200 

35, 294 

2, 102 

20, 831 

60,158 

4,666 

1,768 

16, 706 

64, 268 

Pounds 

200 

23, 244 

2, 102 

20, 831 

63,067 

4,666 

1, 758 

18, 761 

69,806 

Pounds Pounds 

12,679 

11,131 205,983 204,435 12,679 

CIGARS WEIGHING MORE THAN 3 POUNDS PER 1,000 

First California 

Sixth California 

Florida 

Louisiana 

Massachusetts 

New Hampshire 

First New Jersey 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

Fourteenth New York 

Tenth Ohio 

First Pennsylvania 

Twelfth Pennsylvania 

South Carolina 

Virginia 

Total 

Number 

2, 500 

314, 760 

2, 000 

18,000 

137, 300 

50.000 

22, 700 

12, 500 

43, 500 

 365, 750 

3,050 

73, 000 

31, 600 

Number 

75,000 

5,160 

3, 710,700 

10,700 

16,000 

102, 500 

570,550 

4, 570, 557 

95, 000 

28, WO 

589, $25 

657, 000 

349, 100 

12, 238, 300 

450, 550 

4, 719, 400 

2, 353, 850 

Number 

2, 882, 121 

16, 000 

479, 525 

9, 412, 500 

000 

4,

76, 

 050 

10,700 

102, 500 

621,300 

3, 621, 307 

145,003 

7, 000 

5,596 

306, 600 

712,450 

3, 712, 400 

1, 755, 200 

Number 

75, 100 

7, 000 

18, 200 

2,900 

Number 

3,750 

632,780 

281,050 

1,086, 550 

21,590 

125, 500 

186,000 

86,000 

3, 173, 350 

080,350 

1, 080, 000 

630, 250 

1, 080, 110 30, 516,193 24, 070, 003 102, 300 7, 424, 000 

CIGARS WEIGHING NOT MORE THAN 3 POUNDS PER 1,000 

Florida 

Fifth New Jersey 

Second New York 

Virginia 

Total 

Number 

21, 000 

4,000 

Number 

87,706 

2, 000 

1, 527, 250 

34, 000 

Number 

106, MO 

2,960 

414,200 

Number Number 

34, 000 

I, 117, 050 

25, 000 1,650.950 524,900 1, 151, 050 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 133 

TABLE 22.-Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1942, by collection districts-Continued 

CIGARETTES WEIGHING MORE THAN 3 POUNDS PER 1,000 

District 

Unaccounted 

for July I, 

1941 

Removed for 

exportation 

during year 

Exported 

Tax-paid or 

returned to 

factory 

Unaccounted 

for July 1, 

1942 

North Carolina 

Number Number 

11,500 

Number 

11, 000 

Number 

500 

Number 

CIGARETTES WEIGHING NOT MORE THAN 3 POUNDS PER 1,000 

First California 

Florida 

Kentucky 

First Missouri 

Fifth New Jersey 

First New York 

Second New York 

North Carolina 

First Pennsylvania 

Twelfth Pennsylvania 

Virginia 

Total 

Number 

30, 740,000 

80, 862, 400 

4,628,000 

344, 800 

10,000 

65, 843, 500 

4,460,006 

150,000 

383,450,396 

Number 

933, 758, BOO 

20,400 

348, 553, 200 

468, 000 

145, 503, 560 

3, 142,620 

1, 104. 3(21 

2,860, 656, 250 

63, OW, 301 

5,096,606 

4,133, 168, 570 

Number 

829, 559, 200 

343, 712,400 

131, 109, 560 

934,300 

2, 615, 049, 650 

3, 852, 440, 290 

20,400 

418, 000 

2, 822, 620 

59,064,300 

5, 236, 600 

Number 

128, 325, 000 

21, 012, 300 

2,180, 000 

60, 000 

43,977, 400 

215, 290, 380 

Number 

6, 613,800 

64, 690, 900 

50, 000 

16, 842, WO 

684, 800 

120, 000 

287,472,790 

8, 432, 000 

10,000 

448, 888, 200 

570, 489, 000 8, 494, 507, 800 7, 840, 367, 320 410, 845, 080 813, 784, 400 

CIGARETTE PAPER BOOKS 

Connecticut 

Second New York 

North Carolina 

Total 

Number 

100, 000 

Number 

3, 919, 716 

1, 818, 220 

I, 937, 000 

Number 

2, 946, 724 

1, 513, 520 

767, 000 

Number Number 

972,992 

404, 700 

1,170, 000 

100.000 7, 674, 938 5, 227, 244 2, 547, 692 

CIGARETTE TUBES 

First New York 

Second New York 

Total 

Number Number 

22,000 

2, 620, 000 

Number 

22, 000 

2, 620,000 

Number Number 

2,642,000 2, 642, 000 __., 

TABLE 23.-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes 

from factory in bond, for shipment or delivery as sea stores, fiscal year ended 

June 30, 1942 

Class of product 

(Maccounted 

for July 1, 1941 

Withdrawn 

from factory 

during year 

Delivered to 

sea stores 

warehouses 

Delivered 

to vessels 

Tax-paid 

or returned 

to factory 

Unaccounted 

fo Julv 

- 1,

r 

 1942 

Tobacco and snuff _Rounds.. 

Small cigars number_ . 

Large cigars do 

Small cigarettes do.. ii 

954 

44, 553, 220 

938,501 

2,564,000 

3, 646, 176, 315 

5,000 

359,076 

2,287, 100 

3,100, 481, 405 

48,606 

67,900 

257,508,700 

5,000 

75 

15'000 

55, 917, 710 

631,698 

214,000 

276,821,720 
134 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 135 

TABLE 24,-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from 

bonded internal revenue tobacco sea stores warehouses,' for shipment or delivery 

as sea stores, fiscal year ended June 30, 1942 

Class of product 

Unaccounted 

for 

July 1, 1941 

Withdrawn 

from war wehouses during year 

Delivered Tex-paid 

or returned to 

factory 

Unaecounted 

for 

July y 1, 1942 To vessels For export 

Tobacco and snuff ..._ _pounds__ 

Large cigars number._ 

Small cigarettes do__ .. 

L 637 

26, 278, 375 

251,400 

200 

2, 912, 941, 830 

87,187 

137, 900 

1, 860, 501, 795 

121,636 

977, 904, 600 

850, 203 

7,512 

1, 895, 910 

36,602 

260, 100 

98,917, 900 

I There are now 33 such warehouses In operation. 

TABLE 25.-Drawback of internal-revenue taxes allowed on tobacco, snuff, cigars, 

and cigarettes exported, year ended June 30, 1942, by ports, and comparative 

totals for the years ended June 30, 1937, to June 30, 1941 

Exported from port of- Claims 

Tobacco 

and 

snuff 

Cigars Cigarettes Drawback 

allowed Large Small Large Small 

Pounds Number Number Number Number 

Los Angeles 36, 000 $117.00 

New York 2, 686, 830 5, 373.66 

San Francisco 1, 364 477, 500 1, 442.53 

Seattle 

• 

720 129.60 

Total, 1942 

gri.V.211 ,g 

2, 084 3, 164, 330 36,000 7, 062.79 

Total, 1941 1, 144 5, 000 298, 250 1,136.74 

Total, 1940 7, 420 13, 825 17, WO 8, 450 791, 793 3, 823.77 

Total, 1939 5, 926 10,500 10,100 4, 600 550,948 2, 781. 27 

Total, 1938 10,684 36, 000 21, 330 9, 880 1, 528, 511 6, 694. 29 

Total, 1937 8, 086 106,425 14,400 7, 700 7, 227, 518 23, 521. 30 

TABLE 26.-Domestic and imported egarette papers and tubes withdrawn and internal revenue receipts from taxes during the fiscal years ended June 30, 1933, to 

June 30, 1942, inclusive 

Fiscal year 

Cigarette papers 

Tax-tree packages, books, or sets Tax-paid packages, books, or sets 

Domestic Imported Total Domestic Imported Total 

Number Number Number Number Number Number 

1933 1, 458, 496, 429 457, 074, 483 1, 916, 570, 912 9, 819, 889 57, 894, 783 67, 714, 672 

1934 1,930,133,447 539, 625, 666 2, 469, 759, 113 9, 729, 959 59, 141, 230 68, 871, 189 

1936 2, 684, 926, 917 2, 482, 499 2, 687, 409, 416 11, 693, 440 59, 448, 000 71, 141, 440 

1936 2, 860, 219, 326 1, 333, 333 2, 861, 552, 659 69, 797, 387 21, 622, 890 91, 420, 277 

1937 2, 711,554, 987 806,000 2, 712, 354, 987 61, 571, 548 17, 797, 240 79, 368, 788 

1938 1, 952, 699,101 500,000 1,953, 199, 101 76, 475, 882 7, 221, 550 83, 697, 432 

1939 2,160, 364, 855 1,040,000 2, 161, 404, 855 100, 248, 660 6, 798, 065 106, 046, 725 

1940 2, 276, 827, 218 400, 000 2, 277, 227, 218 84, 746,166 3,180, 970 87,927, 136 

1941 1, 632, 313, 944 600, 000 1, 632, 913, 944 101, 191, 086 158,333 101, 349, 419 

1942 1, 608, 713, 301 1, 608, 711, 301 136, 652, 051 51, 250 136, 703, 301 

TABLE 26.-Doinestic and imported cigarette papers and tubes withdrawn' and internal revenue receipts from taxes during the fiscal years ended June 30, 1933, to 

June 30, 1942, inclusive-Continued 

Fiscal year 

Cigarette papers-Continued 

Receipts Tax-free 

Domestic Imported Total Domestic Imported Total 

Number Number Number 

1933 $134, 050. 20 $784, 502. 64 $918, 652.84 20, 893, 300 20, 893, 300 

1934 134, 864. 73 822, 829.85 957, 694.68 23, 251, 430 23, 251, 430 

1935 162, 116. 24 801, 641.92 963, 758.16 26, 170, 100 26, 170, 100 

1936 982, 625.68 286, 325.30 1, 268, 950.98 19,172, 450 19,172, 450 

1937 877, 204. 09 225, 910. 50 1, 10.3, 114. 69 20, 429, 660 20, 429, 660 

1938 1,070, 406. 63 100, 196. 46 1,170, 602.98 18, 495, 700 70, 000 18, 565, 700 

1939 1, 403, 092.03 74, 839. 73 1, 477, 931.76 19,449,400 20, 000 19, 469, 400 

1940 1, 212. 121. 90 40, 130. 60 1, 252, 252. 40 8, 324, 350 8, 324, 350 

1941 1, 406, 724. 68 2, 463. 65 1, 408, 188. 33 18, 040, IRO 18.040, 180 

1942 1. 941. 771. 37 272.50 I. 942. 043. 87 18, 321, 400 18, 321,400 

Cigarette tubes 

Fiscal year Tax-paid , Receipts 

Domestic Imported Total Domestic Imported Total 

co rAo- -- ad .aagl i mas 

Number Number Number 

25,806, 200 171, 702, 500 197, 598, 700 $5, 252. 00 $34, 340. 50 $39, 592.60 

21, 214, 900 56.048, 000 77, 262, 900 4,150.00 11, 209.60 15, 359.60 

24, 827, 000 36, 613, 000 61, 440, 000 4, 987.40 7, 322.60 12, 310.00 

64, 047, 900 614, 300 64, 662, 200 12, 950.00 122. 86 13, 072.86 

65, 360,100 150, 000 66, 510,100 13, 232.40 30.00 13, 262.40 

58, 179, 100 180, 000 58, 359,100 11, 900.00 36.00 11, 936.00 

75,993, 700 526, 800 75, 409, 500 15, 748.68 105.36 15, 854.04 

137, 144, 400 342, 500 137, 486, 800 27, 187.00 68. 50 27, 265.50 

119, 530. 900 5,100 119, 242, 000 23, 126. 00 1.02 23, 127. 02 

90. 539, 100 20,000 90, 559, 100 18, 509.90 4. 00 18, 613.90 

TABLE 27.-Tobacco products withdrawn for consump ion, computed from collections 

from the sales of stamps, fiscal year 1942 

Classification 

Large cigars 

Class A Class B Class C Class D Class E Total 

Num be, Number Number' Number Number Number 

Domestic manufacture 6, 320, 243, 522 46, 152, 229 497, 158, 822 24, 387,123 528, 526 5, 888, 470, 222 

Bonded manufacturing warehouses i • 26, 543, 740 1, 411, 926 67, 203, 476 17, 458.630 1, 722, 506 114, 340, 277 

Imported-Cuba 1, 860 5, 570 704, 666 966, 648 2, 934, 013 4, G11, 757 

Imported-Other countries 3.848 605 5,230 2,292 8,751 20,726 

Total 5, 346, 792, 970 47, 570, 330 565,072,194 42, 813, 693 5,193, 795 6, 007, 442, 982 

Philippine manufacture 93, 577, 275 65, 590 217,835 38, 400 68,680 93, 957. 780 

Puerto Rican manufacture... 890,075 158,500 387.350 1, 435. 925 

Total 5, 441. 260, 320 47, 794. 420 565. 677, 379 42.852, 093 5, 252, 475 6, 102, 8.36, 687 

Classification Small cigars Large 

cigarettes 

Small 

cigarettes 

Chewing 

and 

smoking Snuff 

Total 

tobacco and 

tobacco snuff 

Number Number Number Pounds Pounds %Pounds 

Domestic manufacture 138, 734,880 1, 934, 345 216, 899, 249, 541 289, 569, 864 41, 316, 555 330, 886, 419 

Imported-Cuba 600 128 195, 138 1, 840 1, 840 

Imported-Other countries 63, 726 1, 237, 886 76, 584 4, 122 80, 706 

Total 138, 735, 480 1, 998,197 216, 900, 682, 565 289, 648, 288 41, 320, 677 330, 968, 965 

Philippine manufacture 520 80,220 26 26 

Puerto Rican manufacture 228,945 3, 826,930 

Total 118.715.491 2. 227 662 216. 904. 589. 715 269. 84g. 314 41.320, 677 330, 968, WI 

I Manufactured under customs supervision from tobacco imported from any one country. 

490953-42-10 
REPORT OF COMMISSIO

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09 

140 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 30.-Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1941 

Glass I 

Number 

in business Jan. 

1, 1941 

On band Jan. 1, 1941 

Unstemmed Stemmed Scraps In process Stems Siftings 

Pounds Pounds Pounds Pounds Pounds Pound, 

1 10 19, 127 

2 59 49, 849 7,426 639,178 70 101 

3 13 225,571 1,981 55 923, 

4 

5 

42 

2 

910, 562 105, 666 3, 153, 936 

537 

8,508 

4, 229 

4, 04 

19, 3267 

220,858 

1,764 

6 17 90,166 92, 293 1, 058, 714 4, 459, 520 316, 654 

7 14 1, 842, 216 41,174 1, 682, 431 7, 975, 244 514,736 

59 646,188 

Total 216 2, 892, 792 800, 454 5, 713, 023 9, 046, 765 4, 999, 608 545, 300 

Opened Received 

1 2, 577, 149 

2 4 158, 430 1, 686, 797 2, 427, 794 14,476 324 681 

a 20, 294 3, 351, 749 14,879 

4' 3 14, 272, 216 1,331,110 9, 146, 191 405, 306 198,872 405,685 

5 4, 252 520, 250 946,987 

6 7, 922, 151 87, 772 2,850, 757 38, 360 133, 284, 746 15,182, 636 

7 2 9, 580, 555 53, 270 3,481,879 5, 626, 213 3, 462, 699 2, 132 

8 2 ,f 125,656 

1 +99,861 

Total 12 31, 957, 898 3, 334, 466 24, 355, 760 6,084, 375 137, 893, 628 15, 008, 013 

Closed Removed 

1 2, 685, 565 

2 8 142, 335 1, 687, 478 2, 550, 985 85 13,747 

3 2 8 3, 449, 291 1,980 

4 a 473,508 171, 823 19, 819, 150 1, 244, 475 1, 228, 259 1, 073, 692 

5 415, 691 274, 265 293,633 176, 578 

6 319, 158 

8,041,524 

51,910 

35, 882 

105, 679 

1, 766, 524 

370,326 

23, 566 

2, 970, 007 

41, 974, 684 

19,041 

843, 279 

7 192,362 2,991,388 16, 214.525 174, 852 2,132 

7 f 31, 967 

1, 1 139,489 

Total 20 7, 118, 889 2,118, 537 33, 604,173 18, 127, 147 48,143,400 2,128,469 

Number 

in business Jan. On hand Jan. 1, 1942 

1, 1942 

1 10 38,'292 

2 55 - 57, 097 1,462 522, 043 1, 535 357 

3 13 203, 659 9, 426 

4 42 835, 845 139, 696 2, 599, 088 447 29, 616 189,035 

5 2 175 40, 700 40, 677 8, 711 

6 16 165, 820 64, 207 6, 087, 356 5, 524, 720 220, 407 

7 16 2,119,117 30, 183 2, 010, 105 7, 533,474 694, 645 

8 54 896, 076 

Total 208 3,177,879 816, 417 5, 937, 569 13, 663, 512 6, 289, 658 427, 935 

Loss 24, 553, 922 1,199,966 13, 594, 900 

Gain 9, 032, 950 16, 659, 519 9, 539, 822 

I Description of classification Glass 1, dealers in imported scrap tobacco; class 2, dealers in domestic scrap 

tobacco; class 3, dealers in imported, and domestic scrap tobacco; class 4, producers of scrap filler tobacco; 

class 5, reclaiming scraps from stems; class 6, manufacturers of fertilizer, insecticide, nicotine, etc.; class 7, 

storage, scraps, etc.; class 8, growers of, and dealers in, perique tobacco. 

I Grown. 

Transferred to other registries. 

Used in production of nicotine, extract, and fertilizer. 

6 Exported. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE, 141 

Tobaccomanufacturers 

Scraps,cu t- tings,and 

clippings 

45 R55 55FR AR tEARI R EAERREARi i 

.g 3-.4 .4 $„: arm:goe 21 gri6 -'16',11.54I'l 5 i , 

pautmelS 

. . 

,.., 

55 E 5 WEI R55 5 O i5ERR R 4 

54 6 1. ' .711" 1 F 

ponatuofsuri 

gE 2' ' 0 ri 

" 

1-- 4 §§ R 554EE 5E R 

AE,' 4 rtIgmeg g t 

' Scraps,cut- ' tings,and 

clippings 

g , ."

Cig

ar 

 manu

fac tu

rers 

.P1RREnEriggggni§iMeinirgIREIMEEF 

g2 AR gg2.- agrg:m--- HipggE,eg g 5' ; , , 

porno:fats 

ARigi514R EARRE5R5ggifl-REFFAii5EgEWE 

: 5.1 1 1 sq.- 61"g"1 "X E116", E 

e, g 

pamtualsufi 

.55gAEPAR 511Riii5F5AFAUP55R55EREEEFR 

"ki gg g g-, ttg-T-Attceggt-fa:: 5ggt5ttltg g 

4 " a 

Dealers 

Leaf scrap 

i 1.5a 1.5 - g .i2 al 

g .. . 

c, 

A., g 

; g 1 1 

pea:M

KS 

gA R RE F R R AAA 5 1,EARRE55 R 

gg '4 gg ' .1 g g1g 1 zff nag c.sid 

3, 

.4 

,..; 

--r 

e 

.-r_q 

g 

P.: 

poulatalsuri 

ER E5F2 ERR 

5 

5R5 E5 

EARRAER1 I 

5re FEE 

4 645 

5 

i51 4"-' 

ce•erniarcfroite 

el 

tg 

te.tra 

g 

mr,4 

t 

.4, crr,.- 

03 

1 

APP,4 

AtZ 

E. 

a 

i 

"774 t; 

ge4 

"s 1304 

12 Witqtelal 

4°g2a04.74 

q.:4,

30-$TX§Eatazzz,21,U-n..0 

,te.M47o4t 

goalfa-gPcgUgts.:pp&" 

.4.04664p74%i;144ww4=g6WZztE-4EzZg qe 

-a' 

4 

m 

X.02m 

.Ei V 

t.5 

2 

2 

.-= 

4§O° 

ma, 

I.. 

to 

tp 

2.-.. 

t 
tri2

Sid 

2 

OF 

8 

ri 

5 

REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

142 

Tobaccomanufacturers ito idd r aft p u2 pus • s om gl ;no ' -

RR 

44 g 

a. 

Eor3

?RFIR 

- 

`. 

g 

IR 

g 

i F51 

gg 

6 SL ' L61 E6 ' SL9 E E9

t 

ms poutu

mr et 

A35 

t: 

2 e 

§ 

2 

3,050,821 

3, 290, 946 

0n T 1 91

Unstemmed 

8 

0, 

g 

^r 

501 

c4

56 

- 

F 8 

10, 032,267  10, 124,785 

Cigarmanufacturers 

Scraps,cuttings,and 

clippings 

JIRRE.MEEWORITi 4 

"4- sg plgg t g gu 

'6 'L48 P LO

T NE NC %

60 EE9S

18 me ut a p

ggrg§F§Iflet, §2WIRREO 

ig g iimlag t=-, g 3.i

ce 

4 

6 668 ' LZE '01 KT ' ta '

633 gig '

iq tin ratua po

EEIngRAIAWIPUIP 

1c,:igatgtmig :iml 7; It g' a - . 0, .4. 

11,074, 1375 1 1,615,007 

f9 ZEE E

Dealers 

Leaf scrap 

4 

Vet 

g I e; 

. 

-. 

. 

a 

, 

g 

8 

I

i 

I 

t N E , O iTL6 0 O6 ' 966 E

15 1 49 69L 

s i la au c pa

KP 

„, ...sea 

FiE 

.. 

a 

a 

5 R 

- 

-r 

1 

tz- 

- 

ri 1 

334,169,224 

356,611, 188 

Z E 6 19

a 1Stt .p0U11110

MI ESE 

1I0.=- R3: , r,F g t 

0, 

o 

g 

R 

a .:g 

i? 

g 

:i gi 

4 

a aa 

c 

2, 488, 113,814 

2, 602, 839, 315 

l E U E TOi

44' 

...q 

0:20, 

4 

flio gghtuP 

tfogg 

n- -

5t 

.25 

21 

II 

.7, 

 ONV^S 

cin'C

...0, 

' 

9 

a 

tEnuonn.pHca2A•nn.2221A 

liglegglikoth 

2g 

2 

Ev 

gH s - Atfail 

en 

.4 

Ag 

R. 

' s.... 11 

EF 

k 

. 1,,c, 

/- 

2 

g 

EIS 'go 

-Ind co SIO.MWUJIMI3Ill 'mop poop

02$ 'slump% 

-numu dialog popmoun co now

guagougo onto Jo sump pg plo

Fermentedmalt liquors 

tpuom cod prgg'(aupa lo aacp 

cumin' ut slogap Ancodmed

tg$ 'am' 

o &Tonto wow tq scollop loo

zy$ naonbq 

g

lum mow...9 In SIO1130P 1P

340

gg$ ninth!' onta 

poprouno o snoop ap000q 

OTIS 4A111}0S 

ocom lo sougq 009 'slogan

Vinci 009 ump seal nnogan

lm Ro

Wag 'swing 

Item ore SOMAS Uf snoop poo

OWLZ$ 'Mgt gli sooltaP Mo

up$ 'undo punt 

pug goon o snoop oggooqm 

go c 

OTIS igenIS UT gloPOP Ongolgq& 

Distilled spirits 

achgr SIOnblf 

PUMP'," Uf 9101UOP flUie

r

'aro lesnoop 10111311 [101.0snoop 

OngS Vonap onto WOO

013 mieatlionbnerusolmu

d

cum 'sink 

wow 10 sougq 009 'coupon

On 'Pal 

-nq 009  moo MN JO scappoep 

99$ 'quo Jo scannogunmug 

- 

m 

1 

t 

. 

6 

t 

j 

?RITZIER 

tflOQIE 

act 

Amom 

4°. 

4

g2 24222 

igfiEMIA 

04651r. 

-t 

gAg2 35RI 

fl y-Jae-rag 

. • 2422 4

g a 

9I2Iggn 

figT15Er 

BTARR3 r1 

g 

SWIgiag 

e 

IRIPEr= 

g ,:EigE2IM1 

gWIP,74n.,

44-taawne 0° 

g aaaaa 

TOTALS FOR STATES COMPRISING MORE THAN ONE COLLECTION DISTRICT 
144 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

CIS ' 922

' 

aped al saannownueur 'rag pang -H1 '' 1 0 1 1 

KS 'saannaej 

-meta 'aoolnq paxeeoual 10 ssoacua 

co 

0 1 1 

sunauce aonbir Jo Ramp Re mod, 

AR§A ciA2§A§ 

''' `0 -'.' °°"'' 

cceeeRaxxe.-7-cier 

el . 

869 it2 

'VI 088 

civi.4

GI=U 

-Z 

'II 811

611 1 

21 126'

Fermented melt liquors 

gluon lad wed • (oula 10 a02) 

seinbit rzi swoop Saloctmal 

m 81438'° 5 g'''53 

Afl"' .c. noo3.0 

a 

19 

614 

OW 

co.... 

o @to@ 

1 En '

93 0

N I U

gg$ 'am 

re snub!' item to gawp mall 

..... ... e e 

83 Zg 

us •sambli 

IreMPOWOMIN UT SnIgeP11 ,31011 -aeniaci . -tea 

feciVaili:4'iP, 

. 

 I 3699'

41 46

4 101'

NN M e 

ASNg 

.... .7 

in 

031 

ta 

gg$ tOTIbli livra 

P901129001 0! 010102P 21092104A1 

ae'^^3c" N,2°" 

..:INA5. .:52c 

III 618 

936 

N N .. 0 

co ,4 

e „ 

ETZ 

T ES

23 

OTIC/AMM 

afoul 10 sluing000 taomoin 

A. 

'-CO ^ZAR 

Ice I mum.. 

01 EI 

1 1 

90$ 

ISIalmq 009 mull seal '010a0IEE 

e 

1 I 

5 50il

0fl4$ dsionbil 

Iltul Pile SSUPA °I 812124P 111372H ...

N 

e 

.2 

■ 

. 

e 

i 

112'1Z$ ' 0211121 W 910100P 1101011 ^' 

cv .2 c ea 1 

13 93 

oux$ 'sionbu nolit 

M 

pus SOTIVA II/ SIBIltap 0113S0101.[ AVi 

t- ut 

013 ' 90111co UT SIOMP 21222104M 

' 

sow N. m 

TZ 

A 

Distilled spirits 

09'a$ 'aontor 

Igul3IPODI UT 010102P 110100I 

''A 

no° ..e.-4 

. 4. R 

-7 

! 88

Trot 

c.c. co tom. 

OT La 

'am oe sapap boob}[ Hera 

. 1...w 

8 

28 

ZE 

I 36 

..ar.T.p...bmr,a. 

i2c4g E z4:22, 

,,,,1. -..... to,..- ..-_-_,....- ,,, 

T 189'

t 339

t 608 '

gall 

13ELli 

2 ' EN

6I '

ZIG 

mv.p.pimbipm.wqm 

ti9-.1%—e4144 

32 

12 

80T 

N .. co 

1 00

96 

1 91

2 

ora istivoic 

0.101II xo sluing 009 taollpaau 

a ce ,„ v,„ 

. 

01-1 CO 

01 

I 1 0

OTIS 4SIBI 

-aq ow luau son Jo s.tegnaou 

, .0 ,, 

r 

„ , .14 .t. ,I 

oo$ 'saps lo saainlavinuepo 

Nn ye.. 

... 

.4 co co 

11 

A 

0 

7, 

t 

a 

6 

Co 

-'' 

2 

.9.5

ile5gile2 

.2.WW422 

CASA25, 

c$ = 

og 

rie 

-% 

A .ii 

e] ... 4 HA 

Cm 

,, 

01 

.4

ei 

22 

0.. 

...L.e 

ZZZ 

g 

.:44 zz 

cc 4.4m, Ka 

° n -t% 

r. 

.9. ct

v 

, z 

REPORT OF COMMISSION

. . i . 

mi ca 

HUN 

i aS a i ai'a 6 

09 9,9 '

'z 800

9 190'

mirinia 

EnlA 

g t d 226

4 ' 6T14 3' 898 1' 969 202'

TT ' 000

RNM1 

93 22 

nfirl 

ezz 96 08 EZ 

Ili tt 

1 

@ @ 

@ N 

MEER 

ez .' sse

996 

6 C3r

.4- 

goon 

4 S00'3 3 ' 896 ' 239

126 

! 986'

sngssR 

189 

sg sv-571. § 

86 801 829 

1 96

, 44T

Z v55 

IS 

"1 2Z 

" I

" c3AA 

. . 

sgq R 

ISI 

AIR 

ZET 

33 

@ @ 

Ww-345 

1 10

@ Co 

@.@ @ 

ET 

1 8

ST 

cc.. 

...I 

ZS 

mi 

—.... Fob '3 '4 A A 8 

.1- ni ce ea' .as. Z E ' 0E8

TT6 '3 163

clicks

ELHE 

- 2a 

1 9 EEC '

6 046'

09 £

1 T90'

6 368'

'8 01 8

§ 

..,... „ 

623 

d I

S Z

'51R51. 

SOT 

iimg 

41 

m m. @ @ @ C.- .@.@ Tg I 

NN . . @ . . @ @.N. 

61 T E I i I o 

ai 

P. 

>?. b. a) 13 a .5gg 

,z 0 4 011:0 

Noo m cA ° 

wiEt 4. 2 M 0 .0. s 

cp.0 a 

4.'"“ OP 40e. 4 5 

AA ' °g§ °14 ' 4 a5 b 

M 4 n 

Mg3n1 Mt°8 0 .745 Mt' 

ft4E,44,E, zz 44E2124 00 imFF 

ac

B) 

ex 

ex 

0 

v. 

0 

CC 

I 

10 

t; 

O

a 

0 

• 0 

• CQ 

Pre3 

g 

ra t, 

"8-'4 

e e, 

l

tl 

AA 

c Pa 

e 

• e 

g e 

aN 

0 

a 

cci 

E 

a 

U 

C 

eq 

40" 
0.4 P. It 

11 .11.E1 

B

Lodz, 

>. 

146 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONE

Ce 

eg 

44 

pfi 

ti 

0 

0 

12 :2 

4.2 

vcQ 

. 60 

 Tr6 .

 ma 

raCm 

m

F 

k 

0 

O

4, 0 

g 

.4 

g t

n 

3 

t. 

a 

4.3 

``) t3 

t't 

CV 

E 

0 

0 

10, 211 

758 

5, 149 

12, 456 

SOS33 . . . . . . - 

59 pa 

loquanu 

mpg, 

-. ca. 

Zt ' ODE

6 9 8' 89

88 889'

agnEMi 

lz 1 4 80± '

1 3/ 1811

oct tosperoad sooloop it,19 i 0131 

gunned polexadodwo aa a 1 802' 1911 8■ 

ti,e1E-Pg 

6 ' 601S I 196

890$ 

'segment sooprop worn g- E.G. MS ..24 9 

119'

.osnune powaado.uro0 a 9 0L1' 1 12, 411 1 12,,5,...----- 

,..2Agg'zA 

3 011'Z I 662

 1 6L915, 681 4, 126 2, 849 3, 016 2, 545 

639 4, 064 3, 897 7, 734 

tospitaid Saps Strusiog Oa m-vn 

I 

9L 991 

ITS 

Frianw.T. 

Z LI10 8

29L 

moor prod ao 5:95132 

53 toot-mad /gA5 /f 

3/9 WolUUR 

1 ' 088 T 13' 6

 1 inL

National Firearms Act 

3 Pug 61 orgi •slopioa I h 4 I r I I II 

, I 

h..411 1 dii :1 1 

2 P°.1 a i II- I -I rrrI I Irrrr 

r,N. 

F1 TI MI 13111311

gialiolmoula 

3 I6uT1O4 er, c. cos 19 

lender pas

-6£ 

wo.c.. .c, 

I 9Z S

91 

El 

4,T4—:S`I RAZ 

Is ismonpara 

1 I 

. ^r., I^' 

" Isial"a -I' cm h I- aI I c' ' c° 

Icyn 1 7c

1 1°2 -I r ?'" 41°5 

tannadenuon I 

eg$ IolaI ' 

I -4 -1 cl I i NI el I I 

N .1B n00 Sa

tepornsu 

1S "OP 

IT 

loc.° co 1....51 -..-...... 

I 01 I 1 

I Z

..tie 

pt Istrogel , 

-un zu SZ330a 

06 

wield pow; 

911 L9 

zu 

3 ggS1:1 

966 1 

9 960 '

1 tI9I9 16eL I 816'

Isaoncomoold a ...e aa aaa 

M 

En11//i 

3 

68 '

9 '8 

TT szT '

ganfl/R/ 

CS PEI 

I I 0699091 

699 813 IS 101 

8 962'

§inICAR , 

TN

•usigop Ewa 

...t .. 

3 329'

2 69£ '

10E11E111 

Mtn 

-leap gigualg4M 

ti 93 

6 

93 

ZL 

0.3.-. 

.-3,3...,33. 

...-ct 

3 

869 Ls 

In.,...?4=-4zn 

. . KS "gag 

.-. . . c., .0 co . ....cc L.C1 ■ COCO 0 C.00-1.-I . .“..3. 

tamptunnew 

. 1 ,-.

r. 

Oleomargarine 

'paaoprounni 

0 1.i%/i 

9 ' TOL2 069'3 ' 1191 660' 68 t I L66

signior.. IP.4011 a '1.'4. Nrace' 

31 162'

2116En 

9 4/ ' 9 9 Rid '81 361 '

M 4 RIIRE1 

-an to sal 

-pap elesoj0q 00a Pgagra0 co. 

OE L3 

3 98 

96 

49 

W°m"-44ce 3L 09 

1 MI 

WrigAgggg 

egad. 'Peaulugui I c, ... ce ... 0 

gagiggP WWII I I I I

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tiosnmantrow 

ti , 

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Collection districts I and States 

5 5 

.o 

11 

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g 

u .... 0 

0.1 g ,.. 'LS S 

22 S tr 

.S 0 91 g c 

10 d n C.)0 CO it tta 0 farti Cr° Mtlatl 

" n 

15416n1 UtO • 4PrOla l 

7‹..'n i...co ec5n4r4cia P4 4.4441.9xx 

T O ' 912

z o SOT '

91 0£9'

13 911 '

1 37, 476 

1 431'3 88' 8

11 IZE'

! ISO'

3 9 212'

'11 131

8 4 994'

'£ 012

gLet.IKAW 

/E/3M 

T I 9 30

9 ' E3L

81 1

ORS 

, 1 11

g 

011 

4 " /E/ 

 1 TIT

3 099'

1 

'3 829

, 091 9

L te £

Ata 

I 

2 66£'R 290'8 t ' go

T38 

"gililif, 

R 4 

1 96T EL

ngg 

311 

139 

Pg/a 

it N 

o ss

gRg/ 

t ti

8 19

ass 

1 1 99

EMU 

- i - - an : :- 

., : : : 

: - H kg- 

ET -.c 

EI 

9 

' L

'"X" 

01 

3 

S 8

I 

A .er°g£M53 

"'" 

3 

T LO

. . 

OT 

. . . 

Z1 2 LI 

4 1 ° -”.1 

l ; " .1 i 

. 

NN . I . . No..[-0 

19 IT 

1 09

8 1L 6

°°gc'g 

13 

9 

g 

1 

=ggg 

1 8 ' 91

2 ' SOP

3 334'R I 10 I 

211 

Ung 

'1 1 18

2 892/

SU 

b: tiercief 

EHHE 

H 

OSL 

168 

 1 ILL

1 

1RPF 

L621 

1 38

T &8'

1 92

a 

Min 

a 

Fr RA 

1 32 

•:-." 

11 

1 II 

r-IAZgc7;g 

1.. . . . 

01 3T 1 

j .....„ 

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L1L 

4

N 

.rn1 

3 3 ±1

1 ' 909S MS'

1 MG 

 a M§ .r 

91 

2 6

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1 92 

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TT 

1 2

1- --” an , 

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1; :; :4 n9' lt :: 5 1: 

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2 NOTE.

—"Liquor dea 

148 REPORT OF COMMISSIONER OF INTERNAL R,EVENUE. 

sessep 

us Jo laciruna 11310,L 

co• ,,,,, 61MOhi -7°0.; 

..-. " 

010 '03 

ZOE'93 

I 46, 312 

UgFeill 

.1.1 c6Sceetic;ci , oh 

09$ tasituaad 8001A0P 

gaming polulado-111 0D 

vicawr 

$4.2' r- g 

OLE 

669 

 'I 

6961I 

"F4,....,.. I " TIAStg8 

,..iie t..4- 

01$ 

'sasfruaid sacuaola Pour aid 

-Nome pepnado-ttiop wwwwl 

. 3 2 ,fl i, 

998'3 886 OL9 

 ' 1 

991' 

399 Z91 

Egg 't 

Eaggli51 

...--i [4,6 

4 S0Scaleid A0103 5¢0A10a 

te te e. , 

ea, o oo 

011 96 

90Z I 

cenVgiger..49 

01$ dOOSTMaid mow100/1 so pnbIllEI 

tin 

0L9 L81' 

LE I ' 1 

1 cu.-“dirogR 

National Firearms 

Act 

1$ Pus 00g,3 'sfailiaG 

-4 • • e$ 

5g'5 

g2-gg 

§ 

- 

1 emenrumisi 

1$ 'galls; 

-inoqul pus 

snu011110111 d 

' '' ' It t" - '' s' -1 r.-1 I - n i- s' 

12 '6103nPubl 

et m " " r 

as 'sgapiacf -1" -1 In b. l c.' te it" cfa" 

748 

ta "040 'al arolaupareW EI 1 • 

Narcotics 

1$ 'nu 

isainalea °girl 

a. I ,,61c,,Q4 

1$ 'alloPlu 

43dani Posal 

-un UT SJ01130a 

i.-. 0, -i-iv' v.. 

EIN 

109 

I.,-2,t.,Al'I' 

,...,, 

Is 

tiouolmou.ki 

64.42r4g 

-- . . 

19Z 's 

8129 ess 

8EE 

0E'I 

BIG 

3099 

WEii151 

I cg 

24 

'9101800 1101 911 

--- yg:2 752,

636'

n 

1 

ELZ 36136 

3 

392 

919 EOZ 

,0,..c.... 

.....,- F: 

-. 

gi$ ‘8•19 

 'WV agsguluilitti 

,....c.,_. ..e, 91 

IE 

02 

19 „„ 

•-• •-. ca ..N 

VLS ‘.01s 

‘9.101illatraUVW 

C4 4-1. 15 1r C4 1 1 : • • ' 

8 

,„1 

5 

3 

gs 

130101001in III 

8.101,301) 10,1911 

,.., C en LC" pt CC 

a 

LII'9 

911'1' 3E9 

9181 

9E9 t ZE8 

0 0 M CV In 0 

"” "... I' M c6. 41 

003 0010100 

-nn in 810 

leap opnaprun 

-' A 

,4 

 39 It 

-000 8.; -'4'" 

z SP$ • Puisl°a til sleisop MIMI 

,.., 

009$ 

Isnanoianulll$ 

4. 

i 

cc 

9:1 0 

a 

S 

1 

2 

7:: 0 

cas „ • V., .-. g. 0 74 1 1 t: 5 «,,,IE);4 .uo Et m °- -S>cl ' =lee .6' ,0,c, ,.6)10 2 0 0 0 w 0 4)- 0. 

$4 r2c2 rfc.' i;■ >>. r-., 0., 

REPORT OF COMMISSIONER OF INTERNAL REVENITE. 149 

OLEOMARGARINE, RENOVATED BUTTER, MIXED FLOUR,'ETC. 

TABLE 33.-Production and withdrawals o7 colored oleomargarine, year ended 

June 30, 1 .942, by collection districts 

District 

On hand 

July 1, 

1941 

Produced 

Withdrawn 

tax-paid 

Withdrawn 

 for export 

Withdrawn 

 free of tax 

 for use of 

United 

States 

- Lust or 

destroyed 

On hand June 30, 

• "-" 1942 

Alabama 

Pounds Pounds 

100 

Pounds 

100 

Pounds Pounds Pounds Pounds 

Georgia 1, 152 10, 889 64 9, 888 1, 152 937 First Illinois 26,593 2,904, &34 229,346 235,846 2, 309, 700 156, 535 Indiana 150 120 30 

Kansas 

Maryland 

6, 393 419, 999 157, 312 5, 610 253, 994 9, 476 

Michigan 

61, 009 2, 420, 928 170, 050 1, 151, 385 1, 001, 730 158, 772 706,500 700,020 6 480 First Missouri 3, 600 36,020 2, 548 35, 556 1, 516 Sixth Missouri 216 34, 860 34, 080 996 Fifth New Jersey 9, 861 958, 480 35, 260 810, 508 103, 708 12, 224 6, 641 First Ohio 2,976 1,836,581 1,608 317,212 1, 617, 761 2,976 Tenth Ohio 29, 450 2, 247, 807 418, 337 1,840,020 1,200 17, 700 Eleventh Ohio 2,490 2, 167, 960 100 2, 128, 080 2,490 39,780 South Carolina 8,288 64,512 11,616 60,608 576 Second Texas 3, 306 1,018, 216 24, 660 993, 660 240 2, 962 

Total 155, 334 14, 827, 836 666, 864 2, 938,898 10,969, 725 20, 282 402.401 

TABLE 34.-Produc ion and withdrawals of uncolored oleomargarine, year ended 

June 30, 1942, by collection districts 

District On hand 

July 1, 1941 Produced Withdrawn 

tax-paid 

Withdrawn for 

export 

Withdrawn 

free of tax 

for use of 

United 

States 

Lost or 

destroyed 

On hand 

June 30 

1942 

- 30, 

Alabama 

Pounds 

2,986 

Pounds 

137,456 

Pounds 

190,442 

Pounds Pounds Pounds Pounds 

First California 252,443 36, 984, 3N 36, 4% 849 4,530 325,373 Sixth California 257,895 15, 773, 809 15, 851, 676 18 180,010 Georgia 31, 779 8, 167, 417 8, 135, 848 63, 348 First Illinois 1, 151, 193 104,323,981 104,237,028 5, 839 1, 232, 307 Indiana 6, 180 27, 340, 589 27, 340, 575 Kansas 6, 194 

Maryland 

254, 752 23, 326, 716 23, 268, 518 16, 218 296, 732 145,988 9, 431, 699 9, 450, 560 Michigan 127,127 

First 

154,756 16, 021, 516 15, 935, 580 Missouri 240,692 39, 060 7, 883, 622 7, 855, 682 67, 960 Sixth Missouri 33, 019 2, 197, 543 2, 184, 849 9, 158 36, 555 Fifth New Jersey 

Second New York 

118,747 28, 885, 219 28, 875, 989 26,572 101,405 74,108 73, 698 410 First Ohio 167,105 21, 626, 945 21, 637, 616 Tenth Ohio 156,434 

Eleventh 

84, 314 6, 988, 052 7,022, 090 300 49,976 Ohio 180, 960 16, 810, 540 16, 847, 554 2, 212 141, 734 South Carolina 16,020 2, 586, 099 2, 594, 439 7, 680 Second Texas 94,645 25, 917, 263 25, 789, 500 222,408 

Total 2,991,842 353, 976, 883 353, 648, 493 65, 257 3, 254, 975 

S. 

0 

fa 

fa, 

cac 

a. 

a. 

o 

o 

aU 

0 

V 

;02 

, C 

° 

CC 0 

6, 

0. 

e 

C a 

g g 

d0 

a 

GO 

T.) 

ra 

a 

07 
150 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 35.-Production and withdrawals of oleomargarine (colored and uncolored), 

year ended June SO, 1942, by .months 

Colored 

Withdrawn 

tax-paid 

Withdrawn 

free of tax 

for use of 

United 

States 

Month 

Produced 

Withdrawn 

for export 

Lost or destroyed 

July 

August 

September 

October 

November 

December 

Pounds 

280,318 

252, 070 

256,859 

206,485 

232, 154 

411, 778 

Pounds 

46,198 

47, 924 

55, 169 

63,569 

55, 378 

59, 937 

Pounds 

192,832 

150,690 

113, 911 

61,124 

98, 404 

237, 770 

Pounds 

73, 923 

90, 384 

79,874 

80, 424 

77, 586 

90,226 

Pounds 

490 

2,976 

1, 661 

1, 800 

2, 325 

1941 

January 

February 

March.. 

April 

May 

June 

Total 

424,415 

323,667 

676, 465 

1, 641,054 

5,482,346 

4, 740, 226 

14, 827,836 

82, 706 

97, 614 

69, 067 

520,588 

5,418, 937 

4, 273, 396 

10, 954, 725 

240 

8,800 

20, 282 

1942 62,071 

56, 542 

57,144 

54, 278 

59, 352 

51, 302 

294, 516 

189,174 

314,178 

697,742 

293,788 

294, 769 

666,864 Z 938, 898 

Uncolored 

July 

August 

September 

October_ . 

November 

December 

January 

February 

March 

April 

May 

June 

27, 086, 358 

24, 566, 271 

32, 871, 834 

33, 857, 796 

32, 281, 043 

34, 274, 921 

34, 684, 326 

3Z 691, 323 

30, 123, 088 

27, 017, 837 

22, 129, 022 

2Z 403, 064 

26, 864, 367 

25,131, 475 

33, 041, 451 

33, 870, 870 

32,093, 066 

33, 704, 500 

35,801,707 

31, 744, 045 

29, 622, 325 

26, 705, 992 

23, 021, 441 

23,047, 254 

1941 

1992 

4, 569 

5,844 

2,263 

13, 835 

10, 233 

594 

1,992 

14, 217 

3, 637 

325 

5,167 

2,581 

Total 353, 976, 883 353, 648, 493 65,257 

TABLE 36.-Summary of production and withdrawals of oleomargarine (colored and 

uncolored), years ended June 30, 1983 to 1942 

Withdrawn 

for export 

Withdrawn 

free of 

tax for 

use of 

United 

States 

10, 808 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 151 

TABLE 37.-Materials used in the manufacture of oletimargarine (colored and 

uncolored), year ended June 30, 1942 

Pounds Pound( 

Babassu oil 939,073 Oleo stearine Z 723, 733 

Butter culture 368 Oleo stearine oil 131, 285 

Butter flavor 972 Oleo stock 3, 257,925 

Butyric acid 1 Palm Bakes 110, 370 

Citric acid 859 Palm oil 6,078, 714 

Coconut oil 24,902, 185 Palm kernel oil 967, 302 

Color 11, 665 Palm stearine 28, 242 

Corn oil 1, 238, 095 Peanut oil 1, 849, 968 

Cottonseed oil 152, 027, 423 Salt 12, 414,120 

Cottonseed stearine 6, 970 Soda (benzoate of) 167,'78 

Derivative of glycerine 792, 291 Soya bean oil 75, 165, 159 

Diseetyl 873 Soya bean stearine 1,624 

Emulsol , 10,750 Soya flakes 5, 160 

Lecithin 231, 508 Sunflower oil 665,678 

Milk 65,964,048 Tallow 14,800 

Monostearine 151, 615 Vitamin concentrate 76,937 

Neutral lard 

Lard stearine 

8, 214, 880 

40 Total 379, 711, 141 

-Oleo oil_ 21, 479,769 

TABLE 38.-Production and withdrawals oj renovated butter, year ended 

June 30, 1942, by collection districts 

District 

On hand 

July 1, 

1941 

Produced Withdrawn 

tax-paid 

Lost or 

destroyed 

On hand Jaw 30. 

1942 

Alabama 

Georgia 

Maryland 

Total 

Pounds 

814 

12, 082 

8, 640 

Pounds 

1, 913, 745 

1, 288, 986 

277,824 

Pounds 

272,798 

I, 903, 900 

1, 290, 011 

Pounds 

704 

Pounds 

10, 659 

11, 057 

12,962 

21, 536 3,480,566 3, 466, 709 704 34.678 

'TABLE 39.-Summary of production and tax-paid withdrawals of renovated butter, 

years ended June 30, 1933 to 1942 

Year Produced Withdrawn 

tax-paid Year Produced Withdrawn 

tax-paid 

1933 

1934 

1935 

1936 

1937 

1, 002,131 

1, 219,166 

1,844, 561 

2, 262, 920 

2, 737,181 

1, 004, 327 

1, 205, 475 

1,851, 245 

2, 218, 951 

2, 769, 853 

1938 

1939 

1940 

1941 

1942 

2, 935, 499 

2, 909,117 

2, 706, 852 

2, 783, 509 

3, 980, 555 

2, 381, 270 

Z 925, 272 

Z 736, 433 

2, 781,345 

3, 466, 709 

Colored Uncolored 

Year 

Withdrawn 

tax-paid 

Withdrawn 

for export 

Withdrawn 

tax-free 

for use of 

United 

States 

Produced Produced Withdrawn 

tax-paid 

Pounds 

500, 021 

462, 590 

808, 439 

527, 419 

673, 307 

624,362 

354, 991 

302, 149 

426, 866 

686, 864 

, 347, 008 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1990 

1941 

1942 

Tota 

Pounds 

2, 813, 198 

2, 689, 095 

2, 909, 971 

2, 773, 194 

1, 967, 206 

1, 649, 356 

1, 380, 891 

1, 859, 731 

4, 489, 410 

4, 827, 836 

7, 354, 888 

Pounds 

1, 570, 811 

1, 594,168 

1, 408, 827 

1, 471, 424 

483, 610 

209 401 

165, 748 

649, 489 

1, 864, 679 

2, 938, 898 

12, 438, 050 

Pounds 

768, 714 

631, 665 

680, 921 

781, 292 

790, 960 

837, 588 

867, 925 

896,387 

2, 075, 586 

10, 954, 725 

10, 235,763 

Pounds 

216, 229, 634 

290, 497, 599 

350, 915, 555 

368, 964, 422 

387, 297,093 

413, 754, 759 

331, 591, 928 

301, 857, 570 

339, 445, 528 

353, 976, 883 

3, 304, 530, 921 

Pounds 

215, 990,086 

290, 410, 117 

350, 113, 863 

368, 986, 799 

386, 775, 872 

413, 560, 893 

331, 701, 894 

301, 599, 496 

340, 550, 313 

353, 648, 993 

3, 303, 337, 826 

Pounds 

180 

290 

222 

330 

300 

1,830 

1,320 

4, 422 

-490958---4 2- II 
152 RETORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 153 

TABLE 40.-Production and withdrawals, of mixed flour, year ended June 30, 1942, 

by collection districts 

PRODUCED 

District Barrels Half 

barrels 

Quarter 

barrels 

Eighth 

barrels 

Total 

pounds 

Stock on hand July I, 1941 5 1, 394 7, 151 6, 132 505, 397 

First California 17, 298 136, 780 63, 394 7, 362, 373 

Iowa 29, 787 1, 235,140 

Minnesota 35, 922 3, 520, 358 

Sixth Missouri 

Twenty-eighth New York 25, 041 2, 454, 626 

Oregon 5, 440 153, 338 21, 270 6, 275, 734 

Utah 18 31, 770 1, 304 1, 590, 442 

Washington 441 25, 180 181,168 17, 836 11, 757,158 

Wisconsin 412 40,378 

Total 441 109,311 532,841 103,804 34, 236, 205 

Grand total 446 110, 705 539, 992 109, 736 34, 741, 602 

WITHDRAWN TAX PAID 

First California 

Iowa 

Minnesota 

Sixth Missouri 

Twenty-eighth New York 

Oregon 

17,868 

' 

5, 446 

36, 104 

25, 204 

135, 577 

150, 657 

29, 785 

84, 771 

21, 378 

7, 423, 303 

I, 235, 213 

3, 538,192 

2, 471, 580 

6,180, 308 

Utah 42 31, 250 1, 231 1, 585, 526 

Washington 435 25, 274 181, 436 18, 545 11, 724, 892 

Wisconsin 397 38,906 

Total 110, 333 528, 705 103, 925 34,177, 720 

Lost or destroyed 17 19 52 3, 905 

Stock on hand June 30, 1942 11 355 11, 268 5, 759 559, 977 

Grand total 446 110, 705 639,992 109, 736 34, 741,602 

TABLE 41.-Production, importation, and withdrawals of playing cards, by months, 

year ended June 30, 1942 

Month 

On hand. 

July 1, 

1941 

Produced 

Withdrawn 

tax-paid 

Withdrawn for 

. export - 

Withdrawn 

free of 

tax for 

use of 

United 

States 

Lost or 

destroyed 

On hand 

June 30, 

1992 

1941 Packs Packs Packs Packs Packs Packs Packs 

July 15, 297, 634 3, 010, 418 2, 824,888 372,996 9, 792 30 

August 4, 988, 581 5, 793, 761 269, 736 6, 040 

September 11, 033, 751 9,508, 843 271, 474 6, 336 

October 3, 739, 287 3, 899, 725 888, 486 31, 392 

November 3, 238, 958 2, 294, 354 458, 328 37,008 22 

December 4, 231,124 2, 644, 882 429, 265 17, 568 

1942 

January 9, 030, 660 3, 630, 397 513, 406 30,952 

February 3, 721, 828 3,077, 810 427,052 10, 800 

March 4, 443, 071 3, 183, 857 172, 262 104,112 249 

April 4.686.034 4, 020, 079 343,268 22,464 

May 4, 761, 207 3,840, 663 174,817 25, 488 

June 4, 187,937 3, 353, 658 295, 435 19, 728 3, 546 

Total 15, 297, 534 56, 070, 834 48, 072, 717 4, 414, 525 320, 680 3, 847 18, 556, 599 

ALCOHOL, DISTILLED SPIRITS, BEER, ETC. 

TABLE 42.-Ethyl alcohol: Production and withdrawals, by months, fiscal year 1942* 

TABLE 43.-Ethyl alcohol: Plants and bonded warehouses operated, production, 

withdrawals, warehouse losses, and stocks remaining in bonded warehouses June 30, 

by States, fiscal year 1942* 

TABLE 44.-Ethyl alcohol: Withdrawals, tax-paid and tax-free, by States, fiscal year 

1942* 

TABLE 45.-Ethyl alcohol: Materials used in production, by kinds and by States, 

fiscal year 19424 

TABLE 46.-Ethyl alcohol: Production, by kinds of materials used, fiscal year 1942* 

TABLE 47.-Ethyl alcohol: Production, tax-paid withdrawals, withdrawals for 

denaturation, and stocks on hand June 30, fiscal years 1934-1942, inclusive* 

TABLE 48.-Denatured alcohol: Plants operated, production, withdrawals, and stocks 

on hand June 30, by States, fiscal year 1942* 

TABLE 49.-Denatured alcohol: Production, by months, fiscal year 1942* 

TABLE 50.-Completely denatured alcohol: Withdrawals, by formulas and by 

months, fiscal year 1942* 

TABLE 51.-Specially denatured alcohol: Withdrawals, byformulas, fiscal year 1942* 

TABLE 52.-Specially denatured alcohol: Withdrawals, by leading formulas and by 

months, fiscal year 1942* 

TABLE 53.Specially denatured alcohol: Operations of bonded dealers, by States, 

fiscal year 1942* 

TABLE 54.-Specially denatured alcohol: Operations of manufacturers, by States, 

fiscal year 1942* 

TABLE 55.-Distilled spirits: Grains and molasses used in production, by States, 

fiscal year 1942* 

'The distribution of statistical information relating to industrial alcohol and high-proof spirits, excepting 

information on tax-paid withdrawals, has been discontinued until the termination of the unlimited national 

emergency proclaimed by the President on May 27, 1941. 
154 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 56.- Dtsttlled spirits: Number of distilleries and internal-revenue bonded 

warehouses operated,' by States, fiscal year 1942 

State 

• Distilleries which produced- Internalrevenue 

bonded 

Whisky Rum Gin Brandy Other Total ' hoareArizona 

Arkansas 

California 

Colorado 

Connecticut 

Georgia 

Hawaii 

Illinois 

Indiana 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Tennessee 

Vermont 

Virgini 

Washington 

Wisconsin 

Total 

LO oo 

_____ - _ 

1 

1 

__________ 

1 

3 

1 

ea .11,0 

-c -- - 

na 

I 

98 

2 

1 

5 

8 

61 

14 

4 

3 

5 

10 

1 

3 5 2 7 1 

104 7 18 120 80 236 271 

1 Number operated during any part of the year. 

1 Exclusive of duplications which resulted from plants producing more than one kind of spirits. 

REPORT OF COlVLMISSIONER OF INTERNAL Rgirmet 155 

TABLE 57.-Distilled spirits: Production, by kinds and by months, fiscal year 1942 

[Tax gallons I] 

Month Whisky Rum Gin 1 Brandy 3 Total 4 

July 7, 758,402 213, 586 851, 768 216,127 9, OM 973 August 6, 586, 029 241, 626 747, 312 761,920 8,339, 882 September 9, 543, 315 307,438 485, 072 7, 974, 110 18, 309, 986 October 13, 795,944 361,401 494, 298 11, 924,323 26, 576,930 

November 11, 828, 519 327, 548 279, 961 5, 474, 923 17,91%451 

December 13, 704,958 357,049 271, 970 1, 245, 557 16, 570,039 

January 13, 088, 553 255,399 717, 752 337, 054 14,394 708 

February n, 48.5,814 185, 232 375, 288 370,125 12,410, 439 March 10, 615,408 171, 123 119, 138 260.210 11,065,899 

April 8, 444, 933 255, 313 204,954 198,429 9,10%629 

May 6, 969, 518 255 000 430,256 226,059 7,880,233 June 6, 536, 482 175,460 367,187 251,936 7,331,965 

Total 120, 257,929 3, 106, 125 5 399, 956 29, 273, 293 157,081,798 

Figures are in tax gallons. The tax on distilled spirt s is collected on the basis of roof gallons for spirits 

of 100 proof or over and on the basis of wine gallons for spirits of less than 100 proof. (See secs. 2800 and 2809, 

Internal Revenue Code, 1939.) The proof of spirits is twice the per cent of the content, by volume, of ethyl 

alcohol. Spirits containing 50 per cent ethyl alcohol by volume are, accordingly, 100 proof. A standard 

proof gallon is a wine gallon (231 cubic inches) of 100 proof spirits. The number of proof gallons contained 

in swine gallon of spirits of proof other than 1001s proportional to the alcoholic content. (The units described 

are based upon spirits at 60 degrees Fahrenheit, at which temperature ethyl alcohol has a specific gravity of 

0.7939.) 

2 For additional production of gin at rectifying plants, see table 69. 

3 See table 59 for kinds of brandy produced. 

4 Exclusive of unfinished and high-proof spirits. Not available for publication. 

TABLE 58. - Distilled spirits: Production, by kinds and by States, fiscal year 1942 

[Tax gal ens) 

, State Whisky Rum Gin 1 Brandy 3 Total 3 

Arkansas 

California 

Connecticut 

Geor 

Illinois

gia 

Indiana 

Kentucky 

Maryland 

Massachusetts 

Missouri 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Tennessee 

Virginia 

Washington 

Total 

492,188 

13, 225 

63,985, 281 

114,099 

8,986, 070 

19, 975, 829 

14, 631, 002 

7,335, 791 

48%026 

4, 202, 198 

297,183 

245,532 

26,698 

11, 439 

I, 278, 321 

138,452 

1, 651, 215 

301,675 

28, 508 

276, 980 

881, 957 

I, 591, MO 

1, 581, 917 

993,904 

238,385 

18, 174 

29,360,312 

2,185 

62, 518 

6,604 

259,914 

122, 522 

26, 469 

14,193 

202, 191 

208,261 

18,174 

29, 170,873 

45,357 

62,518 

21, 517, 369 

16, 212, 919 

64 097,186 

7, 824 785 

L 765,319 

480,028 

259,914 

I, W4,970 

9, 228,667 

19,143 

9, 361,907 

297,723 

497,723 

308,261 

120, 257, 474 3, 108, 125 6,394, 966 29, 273, 293 157,981, 798 

I For additional production of gin at rectifying plants, see table 70. 

See table 59 for kinds of brandy produced. I Exclusive of unfinished and high-proof spirits. Not available for publication. 
156 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

TABLE 59.- Distilled spirits: Brandy 

2 

produced, by kinds and by States, fiscal year 

194 

Tax gallons] 

Kind California Ohio Oregon Virginia Waton shing- Total 

Grape 

Apple 

Raisin 

Fig 

each 

P ru 

Apricot 

Ch 

27, 292, 511 

228,646 

901 

615,595 

144,637 

18,620 

25,825 

25, 811 

2, 936 

14,878 

1,392 

6,040 

4, 159 

5,228 

4,005 

4,915 

193,984 

6,575 

2,632 

124,327 

65,432 

553 

2, 627 

7, 469 

6,795 

1,058 

1 27,437,841 

2 897, 599 

615, 605 

144,637 

t 87, 266 

28, 262 

25,811 

13, 767 

13,588 

7,888 

1,058 13

Blackberry 

Plum 

Pear 

Total 28, 360, 312 26,469 14,143 202191 208,261 29, 273, 293 

1 Includes 14,963 gallons in A kansas. 

I 

Includes 3,211 gallons in Arkansas, 2,185 gallons in Connecticut, 6,604 gallons In Kentucky, 259,914 gallons 

In New Jersey, and 122,522 gallons in New York. 

3 Includes 62,518 gallons in Georgia. 

TABLE 60.-Distilled spirits: Total withdrawals, tax-paid,' by kinds and by months, 

fiscal year 1942 

[Tax gallons] 

Month Whisky Rum Gin Brandy Other 

spirits Total Alcohol 

Jul August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

6, 602,112 

7, 098, 737 

9, 204,175 

7, 602, 393 

8, 148, 732 

6, 513, 938 

6, 412, 312 

7, 492, 745 

'6, 631, 041 

6, 

5,848, 447 

323, 906 

87,254 

68,955 

105, 900 

88,107 

0,242 

111, 8

216, 404 

133,156 

78, 242 

49,069 

40, 672 

36, 588 

790,864 

725, 853 

531,395 

460, 463 

299,093 

772, 32

56 237,641 

5 

389, 626 

153,246 

192,561 

334, 626 

299, 218 

124,195 

158, 683 

264, 436 

248, 201 

223,446 

198, 084 

160,645 

178,428 

197, 187 

156, 088 

125, 964 

128, 234 

1,384,083 

2, 033, 691 

1,878, 721 

2,104, 902 

2, 363, 313 

1, 208.957 

1, 620,828 

2, 309, 625 

3, 382, 314 

2, 597,271 

2,813, 490 

2,426, 459 

8,988,508 

10.085,919 

11,984, 627 

10, 504, 066 

11, 114, 826 

8, 585,172 

9, 284,138 

9, 423, 047 

11, 303, 733 

9,626,030 

9,162, 699 

9, 212, 405 

2, 837,645 

3, 071,195 

3, 436,022 

2, 554,988 

2,504,852 

2, 187, 958 

3, 613, 201 

1,956,836 

737,118 

789, 900 

693, 206 

640,424 

84,709,171 1, 096, 444 5, 186,910 2,159,091 26, 123, 554 119, 275,170 24,932,340 

These figures represent withdrawals subject o tax at the following rates: On and after Oct. 1941, 84 per 

tax gallon; before Oct. 1 1941, $2.75 per tax gallon on brandy and $3 per tax gallon on other dis illed spirits. 

In addition, 22,207,895 tax gallons of brandy were withdrawn from fruit distilleries and 2,862,807 tax gallons 

of brandy were withdrawn from internal revenue bonded warehouses for the fortification of w'ne. Under 

the Act of Tune 24, 1940 (Public, No. 655, Seventy-sixth Congress), effective July 1, 1940, the tax on brandy 

used in fortification is included in the wine tax.] 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 157 

TABLE 61.-Diatilled spirits: Total withdrawals, tax-paid; by kinds and by. States, 

fiscal year 1942 

[Tax gallons] 

State Whisky Rum Gin Brandy Other 

spirits Total Alcohol 

Arizona 21,103 21,103 

California 5, 205,065 24, 491 366.895 483, 055 149,783 6, 229,289 692, 838 Colorado 31, 811 31.811 RI, 213 Connecticut 263,39 9,242 25,186 7,437 129,309 434,643 

District of Columbia_ 12 810 

Georgia 3,192 3,192 

Hawaii 760 74 132 968 1,891 

Illinois 18, 173,352 64,531 1, 432, 290 217,865 4,196, 275 24, 084, 313 4,483,315 Indiana 10,280,497 50,696 1, 419, 621 46, 534 7, 452,307 19.249,656 9,610,291 

Kentucky 28, 503.822 39, 908 276, 684 24, 673 3, 265, 913 32,110, 8841 1,768 

Louisiana 435.809 7,654 158 16,416 960,037 874,858 

Maryland 7,403,188 6,187 501,1162 31, 266 5, 470,109 13, 410,812 805,670 

Massachusetts 1,362, 168 603,272 59,855 122,481 195,390 2,243,166 711,838 

Michigan 8,605 8,605 188,684 

Minnesota 860,647 69 166 90,887 451,769 

Missouri 672.079 213 313 6,027 38,186 713,818 320,684 

New Jersey 707,171 13, 803 1,796 479,066 313, 502 I, 615.338 1, 810,282 

New York 128,393 8, 235 895, 973 845, 688 354, 010 1, 731, 799 

Ohio 4, 110, 827 8, 562 135,343 1,480, 951 5, 710, 633 1, 353,457 

Oregon 4,099 4, 099 

Pennsylvania 6,713,029 883,726 206,272 148,194 3,081, 831 10,612,552 3, 980, 268 Puerto Rico 9,602 

Tennessee 91,851 584 92, 435 

Texas 6 

Vermont 245 965 20 1,410 

Virginia 216,426 • 13,486 229,912 

Washington 18,987 1,106 174 141 1,740 22,147 

West Virginia 1, 260 Wisconsin 937 937 57,640 

Total 84, 709,171 1, 096, 444 5,186,910 2,159, 091 28,123, 554 9,275, 170 24,932,340 

These figures represent withdrawals subject o tax at the following rates: On and after Oct., 1941, $4 per 

tax gallon; before Oct. 1 1941, $2.75 per tax gallon on brandy and $3 per tax gallon on other dB filed spirits. 

In addition, 22,207,895 tax gallons of brandy we e withdrawn from fruit distilleries and 2,862,807 tax gallons 

of brandy were withdrawn from internal revenue bonded warehouses for the fortification of wine. [Under 

the Act of June 24, 1940 Public, No. 655, Seven y-sixth Congress), effective July 1, 1940, the tax on brandy 

used in fortification is included in the wine tax. 

TABLE 62.-Distilled spirits: Bottled-in-bond I withdrawals, tax-paid, by kinds and 

by months, fiscal year 1942 

[Tax gallonS] 

Month Whisky Rum Gin Brandy Spirits Total 

July 958, 738 3, 502 7, 253 969,493 August 1, 149,317 3, 587 30 5, 441 9 1,168,384 September I, 584, 978 5,381 8,279 45 1,598,683 October 1,180, 266 3, 304 15 11, 314 75 1,194, 974 November 1, 416, 639 2, 239 102 9, 917 1, 428, 897 December 1, 402, 266 4, 667 30 10,039 1, 417, 002 January 873, 724 12, 708 4,420 36 890,888 

February 923,893 4,983 388 4,618 933,882 March 1,102,890 811 12 8,040 136 1,111,888 April 1,041,643 2,424 12 4,717 42 1,048, 838 May 320, 918 I, 654 48 6,10 828,680 June 969, 179 587 896 3,030 973.191 

Total 13, 424,451 45,747 1,032 83, 228 342 13, 564,800 

These spirits were bottled in bond prior to the payment of tax, with the exception of 1,550,318 gallons of 

whisky and 3,008 gallons of brandy bottled in bond after payment of tax. The figures in this table are included in total withdrawals, as shown in table 60. 

• 
158 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 63.-Distilled spirits: Bottled-in-bond' witawals, tax-paid, hdr by kinds and" 

by States, focal year /942 

[Tax gallons] 

State Whisky Rum Gin Brandy Spirits Total 

California 

Colorado 

Connecticut 

Illinois 

Indiana 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Minnesota 

Miouri 

New

ss 

 jersey 

New York 

Ohl 

Pennsylvania 

Virginia 

Total 

 1,083,457 1,082, 

725,840 

1,401,377 

6,855,432 

434,856 

214,020 

215,496 

1,713, 805 

7, 562 

16,731 

1,605 

23,122 

90,82S 

45, 184 

587,973 

8,163 

33, 238 

6 

12,118 

99 

279 

7 

180 

163 

386 

313 

14,086 

32,073 

3, 331 

8,789 

4,385 

840 

511 

4,923 

13, 079 

1, 211 

342 

758, 012 

7,562 

18,731 

1,904.987 

1,091,246 

6,859,997 

1,605 

438.703 

247, 922 

47,922 

215,815 

103, 907 

46, 395 

587,973 

1, 740, 737 

8, 163 

13,424,451 45,747 1,032 83,228 842 ' 13,554,800 

1 These spirits were bottled in bond prior to the payment of tax with the exception of 1,550,318 gallons of 

whisky and 3,008 gallons of brandy bottled in bond after payment of tax. The figures in this table are 

included in total withdrawals, as shown in table 61. 

TABLE 64.-Distilled spiiits: Stocks remaining in internal-revenue bonded warehouses, by kinds and by States, June 80, 1942 

[Tax gallons] 

State Whisky Rum Gin Brandy Total 

Arizona 

California 

Colorado 

Connecticut 

Georgia 

MIWIlii 

Illinois 

Indiana 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

New Jersey 

New York 

Ohio 

377, 392 

6, 653,102 

48,507 

166, 944 

78, 188,303 

74, 698.235 

233,875, 200 

113,707 

98,289, 840 

1,736, 078 

418,451 

1, 140,638 

959, 531 

103,517 

19, 931,394 

48, 743,278 

52 

88,776 

2,465 

687,067 

1,601,835 

17,555 

50,888 

12,989 

305,513 

20,320 

274,649 

18858 

1,697,101 

10,216 

1, 008, 378 

363 

6, 725 

27,334 

239 

806 

8,788 

3, 060 

29? 

62,546 

12,055 

37,557 

Si, 464 

6,828 

31,913 

1,612 

3,184 

18,858 

66 

• 

13,820,605 

25, 1965 

4,37 

12,797 

711, 762 

440,440 

56,386 

117,509 

319,915 

185.731 

49, 411 

1,008, 371 

716,670 

189, 820 

35,386 

489, 077 

17,390 

190,213 

6,266 

377, 392 

20,487, 141 ' 

46,507 

2174, 

, 184

375 

19,522 

79, 223, 135 

75,240,459 

234,013,063 

141,041 

98,449, 920 

3, 664, 606 

2,465 

604,421 

1,1 0,655 0

1, 981,302 

827,995 

20,124, 274 

35,386 

49, 759, 689 

704,457 

480 

1, 692.048 

' 23,821 

89,068 

Oregon 

Pennsylvania 

Tenn 

Vermont 

Virginia 

Washington 

Wisconsin 

Total 516,918, 887 3, 338,119 255,980 18, 397,320 I 538,910, 306 

I Number of tax gallons according to original entry gauge. Losses are not determined until withdrawal. 

7.4., nihinh en nnt avails: -11A for publication. 

X 

I In addition, there were 36,620 gallons of unclassified spirits in export storage warehouses. 

REPORT OF COMMISSIONER OF INTERNAL atvENuts 159 

TABLE 65.-Distilled spirits: Stocks remaining in internal-revenue bonded warehouses, by kinds and by years and seasons of production, June 30, 1342 1 

[Tax gallons] 

Year Season Whisky Rum Gin Brandy Total 

1911 Spring 77 77 

Fall 135 135 

1912 Spring 623 623 

Fall" 30 153 183 

1913 Spring 2, 586 137 3. 723 

Fall 1,025 1,025 

1914 Spring 1, 748 1, 748 

Fall 57 228 286 

1915 S 1.790 52 1, 842 al 

1 , 208 66 1,274 

1916 Spring 10,179 10,179 

Fall 7, 434 135 288 7,855 

1917 Spring 2 5, 982 60 1, 316 99 7,937 

Fall A 936 169 23,780 6 28,891 

1919 Fall 87 87 

1920 Spring 286 286 

Fall 2,502 2,502 

1921 Spring 920 920 

Fall 24, 750 897 26,647 

1922 Spring 288 238 

1934 Spring 6,528 5,528 

Fall 805, 055 57,805 36 34, 865 897, 761 

1935 Spring 2, 351, 216 756,839 821 18,784 3,127,659 

Fall 7, 005, 061 40, 114 10,840 71,818 7, 127,833 

1936 Swing 15, 271,893 69,751 1, 609 37, 065 15, 380, 288 

Fall 23, 564, 063 86,561 2,588 172,187 23,825, 399 

1037 Spring 31, 087,554 86,996 165 144,092 31, 318, 807 

Fall 14, 689, 418 74, 214 814,143 15, 577,775 

1938 Spring 26,879,696 33, 547 689 240,460 27,154, 154,382 

Fall 32,740, 831 187, 553 8,356,187 41, 284, 371 

1939 Spring 40, 337,862 127, 997 636, 654 41, 072, 518 

Fall 31, 309, 489 169, 073 1,049, 862 32, 523, 424 

1940 Spring 54, 737,134 221, 359 91 324, 879 65, 283, 263 

Fall 47, 947, 393 123, 598 1,486, 591 49, 557, 532 

1941 Spring 70, 353, 967 327, 927 2,052 349,949 71, 033, 895 

Fall 61, 963, 534 586, 535 646 3, 781, 229 65,831, 944 

1942 Spring 56, 308,159 387, 834 211, 347 906,607 57,813, 947 

Total . 518 918, 887 3, 338,119 265, 980 18,397, 320 I 63891%306 

1Number of tax gallons according to original entry gauge. Losses are not determined until withdrawal. 

Itxclusive of unfinished and high-proof enlists. which are not available for publication. 

'bus to correction, this amount exceeds the figure reported as of June 30, 1941. 

I In addition, there were 36,620 gallons of unclassified spirits in export storage warehouses. 
160 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 66.-Distilled spirits: Losses in internal-revenue bonded warehouses from 

leakage and evaporation, by kinds of spirits and by States, and other losses, by 

kinds of spirits, fiscal year 1942 

gallons] 

State Whisky Rum Gin Brandy Other Total 

Losses (allowed) from leakage and 

evaporation:' 

Arisone 3, 774 3,774 

California 1, 206,712 4,362 606 79,773 2,694 1, 294, 047 

Colorado 5, 127 . 5,127 

Connecticut 37, 754 1, 043 11 1,11882 1, 256 41, 246 

Georgia 449 440 

Hawaii 94 10 20 124 

Illinois 3, 337, 963 12, 262 103 21, 037 37.404 3, 408, 769 

Indiana 2, 783, 845 4, 617 2, 918 4, 201 296, 471 3, 092, 052 

Kentucky 6, 863, 227 7,315 196 3, 580 99, 516 6, 973, 834 

Louisiana 42,247 1,271 52 43,570 

Maryland _ 2, 089, 603 725 152 6, 336 237, 842 2, 331, 658 

Massachusetts 294, 115 62,636 5 6,433 3,573 366,762 

Michigan 2, 324 2, 324 

Minnesota 86,492 27 11, 185 97,654 

Missouri 133,270 49 606 494 134,419 

New Jersey 144, 592 1, 007 3 63, 444 4, 467 213, 513 

New York 26, 867 2, 053 4 43, 317 445 72, 686 

Ohio 803, 165 I, 006 5,115 66, 252 875, 632 

Oregon 616 616 

Pennsylvania 2, 073, 470 96, 640 1,122 19, 165 80, 652 2, 271,049 

Tennessee 

Vermont 

8,465 

57 

49 8, 5419 

120 

Virginia 41,505 1,500 

15 

43, 005 

Washington 

Wisconsin 

4,858 

149 

230 308 

5,111 149 

Total 19,989, 521 195, 337 5,172 268, 306 831, 064 21, 289, 400 

Losses from other causes' 3, 893 631 798 4, 758 319, 304 ,329, 384 

Total losses 19,993, 414 195,968 6,970 273,064 1,150,368 21,618,784 

I Difference between entry and withdrawal gauge of all spirits withdrawn m bonded warehouses. 

Losses disallowed are included in tax paid withdrawals. 

Losses from fire, theft, casualty, etc. 

TABLE 67.-Distilled spirits: Materials used in the production of brandy, by kinds 

and by States, fiscal year 1942 

T 

Kind California Conneoticut Kentucky New York Oregon Total 

Pounds Pounds Pounds Pounds Pounds Pounds 

Grapes 44, 679, 472 49, 879, 472 

Apples 

Raisins 

4, 763, 420 

5,477,698 

2, 200 759, 259 29, 650 2, 164, 126 7,708.654 

5, 477,698 

Apricots 1, 400, 000 1, 400,000 

Peaches 1,160,000 1,160,000 

Pears 8, 175 8, 175 

Total 57, 488, 766 2,200 759,259 29,650. 2, 154, 125 60, 433,999 

FRUIT WINE, CIDER, AND JUICE' 

Kind California Ohio Oregon Virginia Waso

hing Total 

Gallons Gallons Gallons Gallons Gallons Gallons 

Grape 177, 994, 753 20, 185 607, 495 3176 095 

Raisin 6, 561, 151 6, 561, 151 

Apple 

Fig 

1, 384, 008 

1, 070, 833 

62, 315 43,802 1, 151, 726 489.930 46, 206, 321 

1, 070, 833 

Peach 77,758 23,842 4,553 I 306,091 

Prune 173, 639 12,102 185, 741 

Apricot 122, 158 122,158 

Cherry 5, 204 7, 155 19,088 49, 994 81, 441 

Plum 32, 678 41, 911 74, 589 

Blackberry 9,518 10,630 41,072 61,220 

Pear 2, 506 12, 642 15,148 

Total 187, 924, 688 99,173 104,801 1,186, 208 1, 217, 788 193,409, 788 

In addition, the following amounts of fruit residua were used: 3,533,920 gallons of grape lees in California 

and 1,411 gallons in Arkansas; 6,755 gallons of grape lees and 12,487 gal ons of blackberry lees In Ohio; 5,507,059 

gallons of grape pomace in California, 340,105 gallons of apple pomace and 7,917 gallons of peach pomace in 

Virginia. 

Not included are 9,921,862 gallons of grape wash in California. I Includes 103,662 gallons in Arkansas. 

4 Includes 51,637 gallons in Arkansas, 2,071,693 gallons in New Jersey, 3,100 gallons in Connecticut, and 

947,100 gallons in New York. Includes 199,938 gallons in Georgia. 

REPORT OF COMMISSIONER OF INTERNAL R.EVEZI17E . 161 

TABLE 68.-Rectified spirits and wines: Production,' by kinds and by months, fiscal 

year 1942 

[Proof gallons'] 

Month • Whisky Gin 

Cordials 

and 

liqueurs 

Miscallsinsnia 

Total 

July 4, 329.309 850, 310 190, 529 53,972 5,424, 120 

August 4, 817, 093 714, 568 216, 869 50.343 6, 798,873 

September 4, 830, 049 781, 036 329, 067 61, 393 6,004, 545 

October 5, 168, 912 664,402 412, 819 85,578 6, 331, 711 

November 6, 793, 301 439, 935 389, 994 72, 364 6, 690,594 

December 3, 787, 683 444, 979 302, 478 81, 237 4, 616,877 

January 4, 650, 789 979,715 292257 97,271 6,020,032 

February 4,865, 384 979,052 286,038 99,652 6, 229, 106 

March 5,864,962 524, 809 252,022 78,847 6, 720, 640 

April 4, 028, 689 382, 388 237,094 109, 533 4, 757,601 

May 3,982, 370 459, 070 173,088 85, 259 4, 699, 787 

June 3, 843, 309 377, 677 151, 880 104, 648 4, 477, 514 

Total 65, 961, 730 7, 597, 941 3, 228, 135 5 983, 097 67, 770, 903 

For production of distilled spirits at dis illeries, see table 68. 

I The firms are in proof gallons. Except for some products containing fortified wine, the rectification 

tax Is collected on the basis of proof gallons. (See sec. 2801, Internal Revenue Code, 1939.) For a definition of a proof gallon see footnote 1, table 57 

Includes 366,321 proof gallons of brandy, 227,678 proof gallons of rum, 156,031 proof gallons of wine, 114,952 

Proof gallons of high-proof spirits, 21,430 proof gallons of alcohol, 5,169 proof gallons of ,vermouth, and 91,516 

proof gallons of unclassified spirits. 

TABLE 69.-Rectified spirits and wines: Number of plants operated and production,' 

by kinds, by States, fiscal year 1942 

[Quantities in proof gallons] 

State 

Number 

of plants 

operated' 

Whisky Gin Cordials 

and liqueurs 

Miscellamous Total 

California g.e .o CO v-P. Ce t- .14 at 1-1 7-1 1O 9-1 C9 1-1 1-i CM CV 1-1 II 

642,147 909,866 103, 377 132, 154 1,187, 544 

Colorado 1,128 106 111 1,345 

Connecticut 368, 980 225, 330 119,107 74,716 788, 133 

Hawaii 401 166 1,086 1, 653 

Illinois 5, 859, 961 421, 051 816, 005 III, 820 7, 208, 837 Indiana 13, 907, 822 297,066 14,513 14,083 14, 233.484 

Kentucky 6, 879, 710 48, 457 4, 555 62 6,932, 784 

Louisiana 660 99,172 23, 553 2, 642 125, 927 

Maine 20,029 11,756 1,849 33,634 

Maryland 11, 955,105 41, 852 50, 621 7, 511 12,055, 089 

Massachusetts 1, 299, 790 690,726 720,842 66,107 2,667,465 

Michigan 12, 231 253,745 41,860 307,838 

Minnesota 109,531 3,163 68,758 63,603 245,045 

Missouri 13,943 78,021 121,362 86 213,411 

New Jersey 2, 244, 053 1, 886, 259 210, 118 14, 414 4, 354.844 

New Mexico 112 181 687 6,465 7,945 

New York 1, 827, 497 331,185 95, 558 185, 084 2, 432, 324 

Ohio 1, 612, 916 1,155, 248 269, 587 83, 969 3,121, 220 

Oregon 46 46 

Pennsylvania 9, 267, 554. 1, 988, 089 305, 015 170, 686 11, 731, 344 

Rhode Island 18, 087 1,918 20, 006 

Tennessee 12,305 12,305 

Vermont 767 202 969 

Washington 17,758 1,003 18,761 

Wisconsin 3, 577 9,000 38,137 16, 739 62,453 

Total 232 55, 961, 730 7,697,941 3, 228, 135 3 983,097 67, 770,903 

For production of distilled spirits at dis Mertes, see table 58. 

The number of plants which rectified during any part of the year. 

8Includes 366,321 proof gallons of brandy, 227,678 proof gallons of rum, 156,031 proof gallons of wine, 114,952 

proof gallons of high-proof spirits, 21,430 proof gallons of alcohol, 5,169 proof gallons of vermouth, and 91,516 

proof gallons of unclassified spirits. 
Tax-paid withdrawals 

Month Production 

Total In barrels 

and kegs 

By pipe line 

for bottling 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

8, 592, 599 

6,025, 128 

5, 340, 702 

5, 058, 173 

3,880,906 

4, 532, 448 

4, 459,148 

4, 453, 636 

5, 226, 771 

5, 777, 698 

6, 157, 377 

6, 212, 116 

8, 307, 587 

5, 157, 494 

5, 296, 078 

4, 988, 70.5 

4, 122, 774 

4, 638, 362 

3, 990, 655 

3, 775, 506 

4, 651, 712 

5, 076, 939 

5, 990. 446 

8. 859, 961 

2, 642, 844 

2, 849, 576 

2, 270, 345 

2, 103, 855 

1, 842, 210 

1, 957, 510 

1, 580, 532 

1, 565, 651 

1, 926, 400 

2,098, 856 

2,306,911 

2,654,619 

3, 664, 743 

3,507,918 

3, 026, 733 

2, 884, 850 

2, 280,564 

2, 680, 862 

2, 410,12 

2, 209,855 

2,725,312 

2 978, 083 

3, 683, 535 

3, 205, 392 

Total 63, 716, 697 60,856, 219 25, 599, 309 35, 256, 910 

162 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 70.-Rectified spirits and wines: Alcoholic liquors I used in rectification, by 

kinds and by months, fiscal year 19492 

[Proof gallon.4] 

Month Alcohol Whisky High-proof 

spirits 2 Brandy Wine Miscel 

laneOUS Total 

July 2,418,350 1,498,429 1, 281,867 42,587 '29,419 38,498 6,309,056 9 

August 2, 201,103 1, 675,405 1, 936,585 58, 697 29, 811 81,612 5, 928, 063 

September 2, 202,946 1,826,444 1, 896,118 93, 200 49, 253 30, 200 6, 092,161 

October 2,244,960 1,975, 019 2,080, 789 101,064 44,731 42,874 6, 489, 417 

November 2,145,833 2,146,013 2, 292, 331 88,777 42,117 44,237 6, 758, 308 

December 1,612, 684 1, 420,002 1, 330, 333 79, 533 52, 325 33, 981 4, 526, 868 

January 2, 654, 343 1,635, 391 1, 564, 951 65, 553 54, 383 56,876 6, 031, 497 

February 2, 113, 508 1, 735, 555 2, 186, 061 84,791 51,064 45, 210 6,216,189 

March 1, 009, 249 2, 137, 761 3, 909, 321 93,960 93,719 35, 145 6,729,135 

al rl 456,087 

403, 259 

1,558,582 

1, 520, 460 

2, 591, 786 

2, 737, 233 

88,079 

54, 918 

41,349 

25,107 

19,371 

17, 357 

4,753,254 

4, 758, 334 

June 212, 890 1, 523,895 2, 585, 632 55,128 28, 799 20, 550 4, 426, 894 

Total 19, 675,212 20,650, 946 25, 892, 987 904,227 982,077 2415, 716 68,021.165 

I Includes imported as well as domestic liquors. 

I 2 Represents high-proof spirits produced at distilleries. 

' Includes 262,410 proof gallons of rum, 86,606 proof gallons of gin, 32,129 proof gallons of cordials and 

liqueurs, 16,248 proof gallons of vermouth, and 28,323 proof gallons of unclassified spirits. 

TABLE 71.-Rectified spirits and wines: Alcoholic liquors' used in rectification, by 

kinds and by States, fiscal year 1942 

[Proof gallons] 

State Alcohol Whisky High-proof spirits, Brandy Wine Misce9 lane ous 

Total 

California 626, 708 162, 376 212, 961 156, 011 21, 805 30, 904 1, 210, 765 

Colorado 1, 161 27 1, 188 

Connecticut 8939, 305 190, 859 173, 348 9, 919 1, 089 16,032 776, 652 

Hawaii 390 74 40 1, 020 1, 524 

Illinois 1,031,635 1,936.047 3,990,842 103,237 103,456 78,889 7, 2E, 106 

Indiana 2,653, 704 4, 126, 314 7, 400,129 2, 084 20, 472 23,142 19, 225, 845 

Kentucky 828,675 3,194,953 2,991, 366 17, 974 2,165 309 7, 035, 442 

Louisiana 109, 024 2, 239 17, 051 1,627 76 852 125.869 

Maine 25,650 5. 351 2,372 33, 373 

Maryland 2,042, 139 4,794,906 5, 126, 601 20,843 21, 126 13,470 12, 019, 085 

Massachusetts 1,650,681 590,669 213,432 95,115 111, 834 30,279 2,691,935 

Michigan 1613,961 25, 474 8,111 75, 700. 14,413 23, 364 314,023 

Minnesota 119, 012 38,980 12,705 67,600 8,690 367 247,354 

Missouri 162,624 7, 026 42,024 1, 859 513 213,796 

New Jersey 2, 563, 057 699, 762 971,162 60,158 12,369 21, 066 4,317, 574 

New Mexico 720 159 101 8, 258 215 7, 453 

New York 959, 538 640, 397 637, 846 122, 796 15, 748 87,365 2 463, 690 

Obio 1,091, 268 631,879 1,345,078 40,662 22,382 17, 077 3, 148,346 

Oregon 61 6 67 

Pennsylvania 5, 212 531 3, 581, 407 2, 733, 609 129,906 104, 563 64, 887 11,826,908 

Rhode Island 5, 640 4,752 9,672 20 19,984 

Tenn eS960 7,862 84 4, 337 12, 283 

Vermont 515 285 206 I, 006 

Washington 11,263 5, 351 4,911 65 2 21, 092 

Wisconsin 30,369 11, 738 267 5,269 13,763 1,414 62,820 

Total 19,875, 212 20, 850, 946 25,892,987 904, 227 482 077 ii 415, 716 68,021, 165 

Includes imported as well as domestic liquors. 

Represents high-proof spirits produced at distilleries. 

Includes 252,410 proof gallons of rum, 86,606 proof gallons of gin, 32,129 proof gallons of cordials and 

liqueurs, 16,248 proof gallons of vermouth, and 28 323 proof gallons of unclassified spirits. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 163 

TABLE 72.-Distilled spirits: Wine gallons of spirits bottled by rectifiers and tax-paid 

bottling houses and bottled-in-bond spirits withdrawn on payment bf tax from internal-revenue bonded warehouses, fiscal year 1942 

[Wine gallons] 

Kind 

Products 

bottled by 

rectifiers and 

tax-paid botfling houses' 

Bottled-ihbond withdrawals 

Total 

Whisky 

Rum 

Gin 

Brandy 

Cordials and liqueurs 

Alcohol 

Other spirits 

Total 

122, 

1,

14, 

2,

9, 

614,182 

767, 702 

395,877 

257,651 

170, 393 

755, 808 

232,167 

12,424,451 

45, 747 

1,032 

83, 228 

342 

136, 

1,

14, 

2,

4, 

038, 633 

813,449 

306, 900 

390,870 

755, 806 

232, 167 

170.735 

196, 193, 780 13, 554, 800 159, 748, 580 

Includes imported spirits bottled after withdrawal from customs custody or used by rectifiers. 

TABLE 73.-Distilled spirits: Production, tax-paid withdrawals, and stocks on hand 

June 80, of whisky and of total distilled spirits,' fiscal years 1934-1942, inclusive 

[Tax gallons] 

Fiscal 

year

une 

ende 

J 30- 

Produced Withdrawn tax-paid Stocks, June 30 

Whisky 

Total 

distilled Whisky 

Total Total 

distilled 

' 

Whisky distilled- spirits spirits spirits 

itiligaiiti 

82, 352, 666 76, 506, 388 18, 875, 964 22, 446, 622 57, 717, 662 63, 665, 017 149, 112,923 169. 126, 472 50, 780, 940 58, 083, 021 152, 807, 236 160,755,394 223, 659, 539 253, 867,925 67,299, 166 76,330, 524 300, 658.508 310, 803. 839 223,457,850 

102, 895,872 

258, 956,886 72, 616, 195 87, 721, 649 445. 285,663 462, 607,980 160,155,924 68, 611, 850 85,999, 786 .971, 150,539 497,527, 755 93, 003, 917 145, 326,178 72,069.023 92, 427,100 978, 899, 618 522, 058,134 

121, 851,983 

98, 993,303 143, 955, 192 81, 267, 368 103,981 635 480.937,609. 625, 394, 924 175,208, 746 80, 541,974 102, 685, 625 504,080, 691 551,424, 175 120, 257, 424 2157, 981, 798 84, 709,171 119, 275,170 516, 918,887 ' 638 538,910,306 , 

Exclusive of ethy alcohol. 

2 Exclusive of high proof spirits and unfinished spirits produced at registered distilleries. Not available for publication. 

TABLE 74.-Fermented malt liquors: Production and tax-paid withdrawals, by 

months, fiscal year 1942 

[Barrels of 31 gallons] 
164 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 75. -Fermented malt liquors: Breweries operated, production, withdrawals, 

losses, and stocks on hand June 30, by States, fiscal year 1942 

[Quantities in barrels of 31 gallons] 

State 

Number 

of brewarias operated i 

Withdrawals 

Losses On hand 

Production June 30 

Tax-paid Tax-free s 

Alaska 

Arizona 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia Bewail 

Idaho 

Illinois 

Indiana 

Iowa 

Kentucky 

Louisiana 

Mar

yland 

yland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

Montana 

Nebraska 

Nevada. 

New Hampshire 

New Jersey 

New York 

North Carolina 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Dakota 

Tennessee 

Texa s 

Utah 

Virg 

Washington 

West V Virginia 

Wisconsin 

Wyoming 

Total 

2 

1 

24 

4 

7 

2 

1 

6 

1 

7 

4 

44 

13 

4 

7 

6 

7 

14 

31 

22 

13 

8 

5 

2 

1 

13 

49 

1 

44 

2 

4 

72 

2 

1 

3 

7 

2 

4 

13 

1 

'73 

3 

1, 031 

16,222 

2, 881, 913 

327,543 

323, 394 

55,865 

160, 625 

285,800 

95,198 

61, 666 

41,006 

3, 941, 002 

2,188, 785 

125, 327 

1,126, 540 

1, 142,865 

1, 443,384 

1,439,820 

3, 215. 824 

 2,156,472 2,156, 

5, 669, 188 

174, 156 

585,199 

14, 309 

35,794 

4, 315,703 

9, 747, 375 

117, 264 

4, 483, 206 

58,178 

175,640 

7,202,600 

740,068 

2,896 

202.853 

962,980 

' 126, 528 

144,042 

1, 016, 395 

31,723 

6,826,194 

54,424 

2, OM 

17, 152 

2,838, 609 

322,639 

302, 256 

65, 330 

152, 405 

279, 322 

92,587 

64, 373 

39, 015 

3, 767, 316 

2,122, 480 

119, 301 

1,097,945 

1,091, 412 

1, 399, 4% 

1,350,811 

3, 122, 072 

2,064,209 

5, 407, 402 

172,379 

571,383 

13, 621 

34,055 

3, 966,750 

9, 220, 209 

112, 766 

4, 331, 903 

54,233 

169,620 

6, 862, 417 

686,106 

2,856 

199,123 

934,162 

121,880 

132, 271 

992,818 

30,552 

6, 486,972 

52,086 

43 

129 

15,865 

1,142 

9, 524 

468 

728 

1, 267 

460 

151 

454 

80,470 

6,898 

910 

7, 989 

4, 152 

8, 103 

11,655 

21, 041 

28.841 

55,350 

1,326 

1,886 

20 

245 

126, 874 

185,080 

138 

25,800 

375 

565 

51, 778 

7,853 

40 

1.369 

3,667 

452 

775 

4,524 

470 

129,617 

379 

156 

963 

113,591 

6,643 

21, 768 

1, 622 

6,170 

8, 857 

3,576 

2, 586 

1,133 

121,088 

57,019 

6, 667 

30, 211 

41, 851 

34,984 

85, 065 

96,983 

71,693 

172,630 

4, 224 

16,617 

600 

2,234 

184, 035 

321, 346 

5, 228 

142,911 

1,842 

5,819 

250, 702 

42,761 

96 

8,904 

35,408 

5,672 

8, 107 

25,959 

1, 173 

220,580 

3,765 

4,719' 

309,381 

61,616 

42,226 

5, 200 

26,423 

35, 912 

10,284 

10, 658 

7,377 

585, 352 

290,481 

19, 682 

122, 889 

96, 757 

170, OM 

177, 506 

414,188 

816,844 

816,354 

30,836 

66,295 

3, 680 

4, 114 

535,518 

1, 489, 490 

, 14,481 

614,837 

11,742 

32,796 

944,565 

104,836 

175 

21, 177 

142,332 

21, 947 

28, 559 

182,125 

4, 265 

1,127,093 

10,661 

630 63, 716,697 60, 856, 219 798,873 2, 173, 238 8, 935, 292 

Number operated during any part of the year. 

Including amounts consumed on bgewe y premises. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 

TABLE 76.-Fermented malt liquors: Withdrawals, tax-paid and tax-free, by States, 

fiscal year 1942 

[Barrels of 31 gallons] 

State 

Tax-paid withdrawals Tax free withdrawals 

Total within barrels drawals 

and kegs 

By pipe line 

for bottling 

Consumed 

on premises 

For cereal 

beverages For export 

Alaska 2, 003 43 2,046 Arizona 3, 138 14, 014 129 17,281 California 233, 306 2,605, 303 7,990 506 7, 369 2, 854, 474 Colorado 132,683 189,956 1,142 323,781 Connecticut 161,076 141, 180 2,941 6,583 311, 780 Delaware 23,935 31,395 468 55,798 District of Columbia 18,906 133,499 728 153, 133 Florida 24,143 255,179 1,267 280,589 Georgia 26, 207 66, 380 460 93,047 Hawaii 4, 649 59, 724 151 64,524 Idaho 13, 962 25,053 451 39,969 Illinois 1, 442, 153 2, 325, 163 18,178 346 61,946 3,847, 786 Indiana 407, 490 1,714,990 6, 898 2, 129 378 Iowa 43,483 75, 818 910 120,

, 

 211 Kentucky 262, 204 835, 741 4, 337 3, 535 117 1, 105,1134 Louisiana 74, 461 1, 016, 951 4, 152 1,095, 564 Maryland 

Massachusetts 

465, 273 934,155 6, 806 1, 297 1, 407, 531 843,083 507,728 11,015 579 61 1,362,466 Michigan 

Minnesota 

1, 158,687 1,963, 385 12,164 8, 877 3, 143, 113 921, 692 1,142, 517 8, 513 20, 328 2,093, 050 Missouri 

Montana 

1, 907, 072 3, 500, 330 24, 267 4, 508 26, 575 5, 462, 752 97, 576 74, 803 1, 326 173, 705 Nebraska 112, 964 458, 419 1, 886' 573, 269 Nevada 

New Hampshire 

9, 046 4, 575 20 13, 641 18, 774 15, 281 245 34, 300 New Jersey_ 2, 121, 016 1, 845, 734 14, 828 112.046 4, 093,624 New York 6, 780, 226 3, 439, 983 41, 213 17, 936 125, 931 9, 405, 289 North Carolina 9, 658 103. 108 138 112, 904 Ohio 1, 668, 700 2, 663, 203 17, 284 7,906 610 4, 357, 703 Oklahoma 6, 952 47, 281 375 54, 608 Oregon 66,881 102,739 565 170,185 Pennsylvania 3, 297, 533 3, 564, 884 38,288 13,490 6, 914, 195 Rhode Island 421,134 264, 972 3, 627 4, 226 693, 959 South Dakota 1,354 1,502 40 2,896 Tennessee 13,590 185,533 1,369 200,492 Texas 70, 450 863, 702 3, 667 937, 819 Utah 49, 288 72, 592 452 122, 332 Virginia 

Washington 

6,888 125,383 775 133,046 

West Virginia 

409,746 583,072 2,814 1,710 997,342 

Wisconsin 

2, 160 28, 392 470 31, 022 

Wyoming 

3,246,853 3, 240. 119 22, 348 11, 693 95, 576 6, 616, 589 18,914 33, 172 379 52,465 

Total 25, 599, 309 35, 256, 910 265,122 67,337 466,414 61,655,092 
166 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 167 

TABLE 77.-Fermented malt liquors: Materials used in production, by kinds and by 

States, fiscal year/942 

[Pounds] 

. 

Grain and grain products 1 

Sugar and 

sirups 

Hops and 

State hop extract 

Malt Corn Rice 

Alaska 

Arizona 

California 

Colorado 

Connecticut __ 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New York 

North Carolina 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Dakota 

Tennessee 

Texas 

Utah 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Total 

46, 370 

542,900 

III, 267, 058 

11, 181,734 

11, 540, 661 

2,141,030 

5,394,419 

9, 715, 149 

3,096, 500 

1,639,280 

1, 523,026 

126, 532,168 

79,277,927 

4,209, 381 

37, 734,013 

36, 388, 411 

54,102, 600 

51, 184,975 

113, 782, 730 

75,700, 894 

193, 112,471 

6,718, 765 

. 19, 584, 627 

461,269 

1,058, 880 

164, 085, 760 

357,287,826 

3, 934,600 

155,165, 375 

1,962,600 

6,481, 775 

259, 895, 707 

26,147, 648 

72,4 

6, 728,400 

32,034,111 

4, 460, 420 

5,072,322 

36,993,064 

1, 179, 070 

235,942,826 

1,867,362 

194,467 

28,345,860 

1, 395,980 

3, 481, 256 

760,680 

1,683,000 

3, 188, 600 

14,600 

387,861 

51, 268, 040 

23, 637,910 

9,169, 730 

3, 716, 795 

6,415, 387 

29, 465, 435 

11,811, 254 

13, 244,980 

799, 300 

3,824, 000 

182,200 

39, 725, 560 

103, 724,011 

44, 241, 525 

405,920 

838, 220 

77,147, 227 

7,147, 434 

911,730 

' 1,911,730 

604,830 

7, 115, 334 

 78,222,050 

1,096, 320 

1, 393,020 

11,496,286 

220,320 

1, 238, 100 

1, 604, 830 

389,920 

380,735 

10, 000 

4, 872,030 

2, 346, 200 

908,500 

53,250 

2,480,097 

45, 400 

4,290,881 

1,000 

5, 253, 800 

7, 142, 700 

1, 530, 348 

14,891,627 

2,028, 103 

70, 245, 600 

861,100 

2, 597,800 

14,000 

2, 505,258 

9, 294,432 

6,695,342 

197,246 

1, 026,550 

2,072,914 

17,846 

2,010,200 

11, 530,800 

4, 158, 959 

12,015,400 

530,850 

1,700 

4, 684, 279 

9, 266 

1,332,939 

107,500 

811,375 

456,300 

176,957 

5,392 

5,322,873 

4, 086, 883 

181,350 

913,822 

6,960,541 

6,035,308 

13, 581,072 

2, 122,093 

9,089, 030 

1, 811, 060 

377,929 

587,906 

577,917 

14,760, 225 

18, 416, 692 

705,400 

10, 173, 648 

25,000 

2,350 

27,101, 318 

6, 706,663 

2,000 

634,050 

756, 504 

271, 150 

686, 606 

1, 905 

7, 548,697 

255,453 

. 699 

7, 700 

1, 570, 484 

156, 751 

216,330 

32,485 

76780 

162,303 

47,250 

19,663 

22,761 

1,876, 392 

1,054,341 

69,607 

564,830 

555,888 

829,947 

1,229, 663 

1,615, 532 

1,081,484 

3,411,631 

89, 794 

266,922 

6,320 

23,565 

2,440,290, 

5, 512,041 

62, 025 

2,400,671 

27,343 

101, 788 

4, 139,847' 

628,704 

1,077 

78,069 

449,238 

67,031 

75, 140 

516,142 

16,142 

2.933, 759 

32,687 

2, 260, 303,931 566, 807, 517 171, 364, 293 147, 2171, 062 34, 511, 559 

In addition, 3,712,050 pounds of wheat and wheat flakes. 

TABLE 78.-Fermented malt liquors: Production, tax-paid withdrawals, and stocks 

on hand June 30, fiscal years 1934-1942, inclusive 

[Barr Is of 31 gallons] 

Fiscal year ended June 30- Produced 

• 

Withdrawn tax-paid 

Stocks 

31211° 30 

Total In barrels 

and kegs 

By pipe line 

for bottling 

1934 

1936 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

37, 678, 313 

45, 228, 605 

51, 812,002 

58, 748,087 

56, 340, 163 

63,870, 553 

54, 891, 737 

55, 213,850 

63, 716, 697 

32, 266,039 

42,228,831 

48, 759,840 

55, 391, 960 

53,926, 018 

51, 816, 874 

53, 014, 230 

52, 799,181 

60,856, 219 

24, 254, 451 

31,274, 069 

32,431,298 

32,462, 136 

29, 659, 055 

27, 086,1389 

26,010, 165 

24,959, 014 

25, 599,309 

8,011, 588 

10,954, 702 

16, 328, 542 

22, 929, 824 

24,266,063 

24. 729,985 

27, 004, 065 

27,840,167 

35, 256,910 

6, 908, 581 

7, 766, 433 

8,659, 482 

9, 591,466 

9, 660, 903 

9, 447,166 

9,019,354 

9,037, 708 

8, 935, 242 

TABLE 79.-Cereal beverages:] Plants operated, production, and withdrawals, by 

States, fiscal year 1942 

• 

[Quantities in gallons 9 

State 

Number of 

plants 

operated I 

Production 

Withdrawals CM hand 

June 30 

. 

California 

Ca CI C‘ [e'er 

25,327 '24,862 2, 015 

Connecticut 14,105 

Illinois 12,028 

Kentucky 81, 964 75, 485 6, 541 

Massachusetts 21, 173 23, 374 

Minnesota 484, 964 469, 898 37, 944 

Missouri 97, 154 91, 636 11, 935 

New York 460, 071 434,155 32,147 

Ohio 211, 358 206, B25 6,975 

Wisconsin 287, 680 261, 919 5,890 

Total 23 1, 669, 691 1, 614, 387 103, 447 

Containing less than one-half of 1 per cent of alcohol by volume. 

I Standard United States gallons of 231 cubic inches. 

Number operated during any part of the year. 

TABLE 80.-Still wine: Production and withdrawals, by months, fiscal year 1942 

[Wive gallons I) 

Tax-paid withdrawals 

Month Production ' Tax-free withdrawals 8 Not over 

Over 14 

and not 

Over 21 

and not 

Total 14 per cent over 21 over 24 

alcohol per cent per cent 

alcohol alcohol 

July 2, 663, 995 2, 059, 346 7, 593, 566 2,186, 653 6, 377,127 29, 786 

August 9, 379,131 5, 703, 627 7, 018, 242 2, 082, 527 4, 912, 503 23, 212 

September 95 734, 511 , 57, 342, &51 10, 125, 338 2, 897, 455 7, 178, 959 48,924 

October 130, 888, 011 83, 456, 086 8, 543,179 2.676, 732 5, 853, 003 13, 444 

November 54,156, 026 39, 478,220 8, 811, 308 2, 992, 368 5, 802, 051 16, 889 

December 11, 827, 757 9,731,807 10,642, 936 3, 371, 765 7, 250, 878 20, 293 

January 2, 439, 963 2,129, 659 8,150, 250 2, 392, 386 5, 736, 254 21, 610 

February 1, 846,125 1, 631, 474 8, 985, 336 2, 390,125 6, 572, sss 23,818 

March 1, 842, 793 2,1135, 445 9,460, , 027 2, 757, 363 6, 665,395 27, 269 

April 1, 309, 996 1, 655, 478 8,131, 07S 2, 800, 244 5, 804482 26, 252 

May 1,062,666 1, 651, 696 7, 027, 007 1, 993, 763 5, 008, 046 25,198 

June 555, 289 874, 736 7, 538, 046 2, 052,977 5, 417, 486 27, 583 

Total 313, 706, 263 207, 700, 583 102,016, 313 30,134, 358 71, 578, 677 303, 278 

; Standard United Sta es gallons of 231 cubic inches 

Production represent the amount removed from tormenters, including wine to be used as distilling 

material in the production of brandy. Increases by amelioration and fortification occurring after removal 

from formenten are shown in table 83. 

Includes 203,565,204 gallons removed for use as distilling material, of which 186,892,860 gallons were 

"substandard" wine 0. e., produced with excessive water or residue materials); 1,849,87D gallons removed 

for the manufacturd of vermouth; 1,255,185 gallons removed for the manufacture of champagne or artificially' 

carbonated wine; 818,907 gallons removed for export; 172,929 gallons removed for the manufacture of vinegar; 

38,358 gallons removed for family use; and 130 gallons removed for use of the United States. 

490953-42-12 
168 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INWERNAL REVENUE 169 

TABLE 81.-Still wine: Bonded wineries and bonded storerooms operated, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1942 

[Quantities in wine gallons] 

State 

Number of 

premises operaced 0 

Producdon 1 

Withdrawals 

Lo On hand 

June 30 

Bonded 

, 

wmer. les 

Bonded 

storerooms 

only 

Tax-free Tax-paid 

Alabama 

■-■ 

19Ca I-. ■-•a et 

CO CO ola GI aa CO t ta 4-• ta:. al Ca 00 Cht: IC CO CD Cn ba ■-• 

1, 008 207 87 I, 723 

Arkansas 833, 168 160,153 691,-071 69, 499 679, 467 

California 61 298, 938, 772 203, 467, 577 51, 989,400 4, 773, 318 113, 017, 396 

Colorado 12, 894 409, 969 12, 173 98,152 

Connecticut 2 57, 732 25, 348 946, 782 13, 671 194, 504 

Florida 77, 479 403 75, 037 19, 658 66, 850 

Georgia 1, 430, 337 246, 026 1, 246, 503 24, 125 330,182 

Hawaii 4, 058 10, 572 673 11, 291 

Idaho 2, 318 10 706 95 3, 372 

Illinois 14 211, 343 2, 843 5, 338, 146 69,138 1, 044,882 

Indiana 1 5, 183 66 11, 495 

Iowa 24, 837 388 160, 917 1, 428 49, 218 

Kentucky 1 400 196, 898 1, 591 97, 434 

Louisiana 2 67, 817 312 635, 106 12, 422 178, 590 

Maryland 2 68, 170 3, 418 309, 562 5, 407 107, 847 

Massachusetts_ . 2 3, 532 2, 052, 310 22, 918 259, 869 

Michigan 3 969, 942 12, 976 1, 860, 731 60, 287 1, 629,129 

Minnesota 13, 695 9, 911 3, 885- 4a 177 

Missouri 2 49, 965 227, 386 274, 000 11, 663 197, 736 

Nevada 1 622 16 53, 539 1, 688 19, 029 

New Jersey 2 649, 039 505, 510 4, 848, 743 80, 096 1,172, 059 

New Mexico 10, 220 415 11, 392 999 17, 788 

New York 14 5, 441, 470 1, 434, 206 21, 122, 872 691, 732 9, 294,104 

North Carolina 218, 692 930 214, 053 , 9,048 208, 408 

Ohio 1 1, 267,100 244, 876 2, 266, 113 123, 830 2, 205, 762 

Oregon 298, 738 106, 293 246, 403 28, 602 284, 747 

Pennsylvania 4 6, 087 5, 200 3, 274, 350 30, 010 398, 789 

South Carolina_ 9,585 7,218 520 6,007 

2 17, 575 ' 39 69, 928 8, 513 57, 978 

Tre:glasnia 334, 407 113, 032 1, 593, 686 25, 701 238, 908 

Washington 2, 663, 793 1, 129, 997 1, 580, 699 97, 889 1, 151, 039 

West Vunima 1 263, 071 5, 425 18. 208 

Wisconsin 1 9,990 251,442 1,811 93,869 

Total 1,010 116 313, 706, 263 5 207, 700, 583 102,016, 313 6, 207, 954 133, 195, 452 

Number operated during any part of the year. 

1Production represents the amount removed from fermenters, including wine to be used as distilling 

material in the produc ion of b andy. Increases by amelioration and fortification occurring after removal 

from fermenters are shown in table 83. 

3 See footnote 5 of tab e 80. 

TABLE 82.-Still wine: Tax-paid withdrawals and stocks on hand June 30, by 

alcoholic grades and by States, fiscal year 1942 

Wine gallons 

State • 

Tax-paid withdrawals On hand nine 30 

Not over 

14 per cent 

alcohol 

Over 14 

and not 

over 21 

per cent 

alcohol 

Over 21 

and not 

over 24 

per cent 

alcohol 

Not over 

14 per cent 

alcohol 

Over 14 

and not 

over 21 

per cent 

alcohol 

Over 21 

and not 

over 24 

per cent 

alcohol 

Alabama 1, 723 

Arkansas 71,939 403,481 216, 157 416,506 183,570 79,391 

California 12, 517, 126 39, 409, 972 62,302 37, 576, 525 70, 711, 579 4, 729, 242 

Colorado 49,866 360,103 50,391 47,761 ____________ 

Connecticut 242, 252 704,189 341 33, 628 159, 410 1, 466 

Florida 75,037 66,322 528 

Georgia 1,108, 316 133, 187 285, 181 45, 001 

Hawaii 10, 572 3, 372 7, 919 

Idaho 14 692 684 2,688 

Illinois 1, 396, 294 3,992, 466 386 356,813 688,079 

Indiana 434 4,749 2,414 9,081 

Iowa 7, 481 153, 436 8, 645 40, 571 

Kentucky 27, 352 168, 471 1, 075 37, 627 58, 908 899 

Louisiana 283,885 350,499 722 39,757 138, 833 

Maryland 79, 329 230,233 64, 286 43, 561 

Massachusetts 309,165 1, 743, 145 43,.063 216,806 

Michigan 175, 057 1, 685, 674 718, 942 909,108 1, 074 

Minnesota 2, 884 7, 027 12,101 33,076 

Missouri 55,862 218, 138 130,410 67,326 

Nevada 27, 233 26, 306 10,871 8,158 

New Jersey 1, 801;569 3, 046, 640 634 654, 822 511,161 6, 076 

New Mexico 6, 581 4, 811 14, 305 3, 483 

New York 8, 540, 348 12, 566, 598 15, 926 3, 524, 662 5, 247, 067 622, 375 

North Carolina 201, 996 12, 057 199, 871 8, 537 

Ohio 1,077, 732 1, 188, 381 1, 611, 809 593,953 

Oregon 148,700 97,703 149,348 135,399 

Pennsylvania 774,622 2, 499, 728 122,692 276,097 

South Carolina 4, 659 2, 559 4, 941 1, 069 

Texas 31, 736 38, 192 23, 874 33, 604 

Virginia 603,804 984,147 5, 735 132,073 106,835 

Washington 489, 377 1, 091, 322 305, 725 840, 550 4, 764 

West Virginia 5, 669, 257, 402 3, 341 14, 867 

Wisconsin 69, 544 181, 898 29, 857 69, 012 

Total 30, 134, 358 71, 578, 677 303, 278 46, 634, 848 81, 215, 317 5, 345, 287 

TABLE 83.-Still wine: Ameliora ion and fortification occurring after fermentation, 

by States fiscal year 1942 

ins Ione 

State Wine ameliorated 

Resulting 

product 

Wine fortilled Resulting 

product 

Arkansas 

California 

Colorado 

Connecticut 

Florida 

Georgia 

Hawaii 

Illinois 

Louisiana 

Maryland 

Michigan 

Minnesota 

Missouri 

New Jersey - 

New Mexico 

New York 

North Carolina 

Ohio 

Oregon 

Pennsylvania 

South Carolina 

Texas 

Virginia 

Washington 

Total 

1, 002, 961 

8, 973, 446 

21, 593 

6,095 

30, 509 

1, 688, 720 

1, 869 

98, 018 

234 

68, 480 

1, 515, 865 

210 

33, 135 

479, 938 

235 

3, 907, 362 

225, 337 

617, 067 

125,5 

25, 505 

8, 586 

19,165 

217, 559 

1, 314, 697 

I, 173, 178 

9, 873, 277 

23, 752 

6, 757 

1, 989 

1, 714, 367 

42, 702 

501, 649 

4, 231, 784 

199,182 

199, 182 

232,855 

1, 392, 957 

32, 334 

1, 819, 418 

108, 692 

275 

73, 439 

420 

250 

672,217 

29,1192 

9, 205 

20, 931 

629, 374 

73, 277, 367 

332 

51, 499 

5, 233 

777,989 

8, 123 

163, 371 

744, 865 

442, 246 

1,888 

162, 639 

780, 301 

734, 782 

85, 791, 631 

394 

- 66, 241 

5, 792 

843,790 

8, 460 

220,376 

838,173 

507, 106 

2, 327 

206,674 

887, 624 

19, 945, 899 22, 403, 861 77, 045, 205 1 90, 101, 209 

I In producing fortified wine, a total of 25,057,391 proof gallons of brandy was used. 
170 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE St-Still wine: Materials used in production,' by kinds and by States, 

fiscal year 1942 

Kind Arkansas California New Jersey New York 

A. Fruits, berries, etc. (pounds): 

Grapes 

Blackberries 

Apples 

Raisins 

6, 384, 391 

199, 856 

270,292 

2, 197,926, 234 

221,003 

7,015, 370 

1,368,919 

598, 853 

2,750 

11, 819, 166 . 1, 763, 617 

1, 425 

Peaches 166, 882 568, 680 2, 000 94, 414 

Loganberries 46,198 54, 205 48,605 

Prunes 1, 259, 820 

Cherries 10, 650 125,148 

Figs 974, 814 1,775 

Currants 

Apricots 487,166 3, 000 36,045 

Plums 2, 258 142, 370 

Grapefruit 

Strawberries 78,672 

Elderberries 1,150 27,013 

Youngberries 

Oranges 3, 700 

Nectarines 33, 460 

Olympic berries 

Honey 18, 786 

Gooseberries 

Other 5, 968 aa 

B. Juices, including concentrates (gallons): 

Grape 

Apple 

Blackberry 

62, 485 

27, 273 

380 

701, 071 

92,250 

3, 800 

16,944 

197,154 

819, 863 

25, 165 

691, 891 

Peach 29, 750 

Cherry 140,115 29,000 

Loganberry 32, 600 

Other 72 180 2, 405 

Kind Ohio Oregon WashingtonAll other 

States Total 

A. Fruits, berries, etc. (pounds): 

Grapes 4, 424, 680 286, 7p2 11,035, 755 11, 208, 573 2, 244, 454, 510 

Blackberries 600, 987 156,013 494, 388 43, 952, 371 7,987,088 

Apples 

Raisins 

1, 000,376 60,660 6, 502,137 136, 278 

165, 945 

7, 959, 743 

7,185,490 

Peaches 5, 040 50, 491 2, 586, 360 3, 473, 867 

Loganberries 299, 856 1,034, 705 77, 727 1, 560, 796 

Prunes 5, 200 229, 447 1, 494, 467 

Cherries 104, 513 231, 608 601, 768 ' 110, 820 1, 184, 507 

Figs 75 976, 664 

Currants 200 351, 730 613, 425 965,355 

Apricots 2, 500 528, 711 

Plums -344, 345 2,810 491,783 

Grapefruit 427, 297 427, 297 

Strawberries 61, 853 140,525 

Elderberries 5, 040 39, 768 72,971 

Youngberries 35, 653 12, 997 733 49, 383 

Oranges 3 38, 840 42, 543 

Nectarines 33, 460 

Olympic berries 20, 402 20, 402 

Honey 720 19, 506 

Gooseberries 15, 369 15, 369 

Other 6, 825 4, 458 10, 896 1, 561 29, 776 

B. tuices, including concentrates (gallons)+ 

Grape 256.642 300 3, 868 157, 619 Z 018, 592 

Apple 

Blackberry 

96, 149 

27, 364 

52, 646 

1,271 

78, 107 

605 

1 280, 513 

38, 558 

849, 460 

763, 869 

Peach 214,951 244,701 

Cherry 6,024 4, 889 180,028 

Loganberry 488 2, 100 35,188 

Other 1, 834 48 2, 608 1.101 8, 248 

I Exclusive of sugar and other sweetening material. Represents fermenting material crushed or pressed 

and deposited in tormenters for the product' on of wine, =lading wine used in he production of brandy. 

a States in which more than 250,000 pounds or 100,000 gallons of a given material were used are footnoted. 

Includes 437,979 pounds used in Georgia, 234,164 pounds in Illinois, 8,359, 735 pounds in Michigan, 410,813 

 pounds in MISsourt, and 898,387 pounds in.North Carolina. Includes 2,899,074 pounds used in Georgia, 293,871 pounds in Michigan, and 395,373 pounds in North 

Carolina. 

Includes 1,987,860 pounds used in Georgia and 388,908 pounds in Michigan. 

Used in Florida. 

. 7 Includes 191,940 gallons used in Virginia. 

Includes 180,051 gallons used in Georgia. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 

TABLE 85.-Sparkling wine: I Production and tax-paid withdrawals, by months, 

fiscal year 1942 

[Number of half-pint units +] 

Month Production 

Tax-paid withdrawals 

Total In half 

pints In pints In quarts In other 

sizes 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

1, 892, 054 

1, 491, 960 

1, 570, 604 

2, 338, 086 

2,231, 680 

E 332, 282 

1, 567, 486 

1,818, 887 

1, 502,129 

3, 135, 691. 

2, 405, 342 

2, 295, 315 

1,221,992 

1,436,286 

2, 236, 349 

2, 473, 185 

2, 756, 660 

3,065, 682 

897, 022 

711, 737 

587,767 

828, 675 

658, 168 

876, 398 

148, 934 

171, 151 

190,892 

203, 717 

208, 387 

255, 453 

108, 372 

86, 08,4 

79, 023 

88,610 

150,094 

140, 577 

144, 658 

194, 658 

232, 244 

321, 876 

348,074 

307, 000 

115,158 

98, 460 

71, 322 

93,798 

90,834 

95,228 

925,140 

1,060, 308 

1,803, 502 

1,937,956 

2,189,924 

2, 431,084 

670,972 

519,688 

431, 604 

451, 636 

414, 036 

633, 940 

3,200 

4,149 

9,021 

9, 636 

12,276 

12,126 

2,620 

7, 506 

5, 818 

4,641 

3, 204 

8, 653 

24, 581, 516 17, 559, 881 1,831,284 2,171,310 13, 475, MO +81,407 

1 Includes champagne, other parkling wine, and artificially carbonated wine. 

2 Reported figures have been converted to one-half pint units. Data on spark ing wine are reported to 

the Bureau in bottles and other containers of varying s ass according to the number of laxab e units con- tained. The tax is payable "on each ode -halt pint or fraction thereof" of "each bottle or othe container." 

Represents 25,359 half-pint units In three-fourths quarts and 56,048 half-pint units in magnums. 

TABLE 86.-Sparkling wine: 1 Number of producers, production, withdrawals, losses, 

and stocks on hand June 30, by States, fiscal year 1942 

[Quantities in hall-pint units'] 

State 

Number 

of producers 

operatin g a 

Production 

Withdrawals 

Losses On hand 

June 30 

Tax-paid Other 

Arkansas_ 

1-1 CV 01 i-i CO N 

2,112 3,288 294 148 340 California 6,910,331 4,349,876 166, 030 414,795 4,935,358 Illinois 221,778 150 132,254 Massachusetts 7,447 140 13,727 Michigan 87,000 133,344 3,217 95,513 Missouri 4, 398, 279 1, 744,093 165, 273 182, 074 4, 456, 931 New Jersey • 3, 071, 505 2, 897, 636 91,809 54, 724 1, 631,132 New York 9, 500,120 7, 960, 133 173, 711 372, 718 8, 608,194 Ohio 432,485 321,985 17,064 643, 093 1, 142, 679 Pennsylvania 508 75 753 Texas 480 4,800 Virginia 1,849 68 Washington 

Wisconsin 2,286 2,280 320 1,348 

177, 398 125,184 271 88, 539 

Total C113 24, 581, 516 1; 559, 881 I 614, 181 1,084, 793 20,991, 572 

Includes artificially carbonated wine as follows: Production, 1,01 ,161; tax-paid withdrawals, 1,020,463; 

other withdrawals, 13,212; losses, 18,906; and on hand June 30, 244,005 half-pint un ts. 

See footnote 2 of table 85. 

Number operated during any part of the year. 

4 In addition, 8 bonded storerooms in California; 4 in Illinois; 1 in Massachusetts; 2 in New York; I in Pennsylvania; 1 in Texas; and 1 in Wisconsin. 

a All converted into still wine with the exception of 333,171 hall-pint units removed in California, Missouri, 

New Jersey, and New York for export. 
804, 034 

37,722 

3, 532 

12, 424 

593, 024 

193, 808 

1, 519, 396 

256, 508 

384 

946 

7,446 

49,412 

19,360 

15, 712 

28,488 

18, 837 

152 

189 

79 

196 

70 

123 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

42 

53 

53 

35 

38 

37 

32 

31 

37 

29 

28 

21 

172 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

TABLE 87.-Sparkling wine.' Tax-paid withdrawals and stocks on hand June 30, 

by size of container and by States, fiscal year 1942 

[Number of half-pint units l] 

On hand June 30 

State 

In quarts 

Arkansas 24 

California 194,173 

Illinois 11, 544 

Massachusetts 1,189 

Michigan 32,832 

Missouri 103, 633 

New Jersey 858,252 

New York 609,679 

Ohio 6, 955 

Pennsylvania_ 24 

Texas 

Virginia 119 

Washington 

Wisconsin 12,960 

17,121,932 

Includes artificially carbonated wine as follows: Tax-paid withdrawals-In half pints, 287,731 in pints, 

118,708; in quarts, 58404; and in other sizes, 25,620 half-pint units; stocks on 

units. 

 hand June 30-in b 

2 

all pints, 

41,879; in pints, 60,47

8, 8; in quarts, 128,708; and in other sizes, 12,940 half-Pint 

See footnote 2 of table 85. 

8 Represents 25,359 half-pint units in three-fourths quarts and 58,048 half-pint units in magnums. 

I Represents 24,744 half-pint units in three-fourths quarts, 106,688 half-pint units in magnums, and 377 

half-pint units in miscellaneous containers. 

TABLE 88.-Vermouth: 1 Production and tax-paid withdrawals, by months, fiscal 

year 1942 

[Wine gallons] 

Tax-paid withdrawals 

Over 21 

and not 

over 24 

per cent 

alcohol 

a 008 

96, 515 

161, 206 

171, 161 

138,180 

179.746 

96, 719 

103, 768 

 129,642 

132, 347 

82,273 

98,453 

1,278 

For production of vermouth at rectifying plants, see table 68. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 173 

TABLE 89.-Vermouth: 1 Number of premises operated, production, withdrawals, 

losses, and stocks on hand June 30, by States, fiscal year 1942 

[Quantities in wine gallons] 

State 

Number 

of premIses oper- aced' Production 

Withdrawals 

Losses On hand 

June 30 Tax-paid For export 

• 

California 

Connecticut 

Illinois 

Kentucky 

Maryland 

Massachusetts 

New Jersey 

New Jersey 

Ohio 

Pennsylvania 

Virginia 

Wisconsin 

Total 

r too Iv o■ C, Oa 01.1,-1 

CO 7-t COCO 

895, 419 

22,940 

3, 993 

3,316 

306, 602 

 706 20, 808 

7,040 

600 

ssouri Mi R§EF.V.TA RE7-,§ aR I gwAr...1 gri.-7 

29, 659 

9,403 

25, 630 

18, 333 

884 

761 

93 

645 

3,460 

29, 241 

734 

120 

33 

57 

476,920 

17, 293 

28, 470 

337 

2, 457 

7, 280 

521 

88,173 

335, 809 

13,129 

4,599 

99 

4,811 

225 1,921, 514 1, 474,105 64, 692 54, 361 979, 898 

Still wine (wine gallons) 

Withdrawn 

tax-paid 

1940 

1942 

1936 

1937 

1938 

1939 

1941 

1934 

1935 

228, 726, 368 

212, 367, 737 

286, 371, 423 

313, 706, 263 

122,045, 241 

231, 959, 287 

170, 903,108 

91, 930, 362 

77, 778, 388 

103, 490, 418 

67, 563, 672 

82, 570, 831 

89, 669, 715 

62, 117, 999 

61, 328, 789 

35, 418; 512 

47, 483, 552 

14, 525, 688 

118, 529, 739 

134, 175, 350 

102, 119, 796 

94, 947, 598 

93,421, 179 

68,176, 305 

50,168, 336 

56, 476, 690 

78; 471, 573 

18, 210, 635 

24,381, 516 

10, 657, 488 

6, 683, 762 

9, 634, 791 

9, 622, 525 

9, 780, 274 

6, 214, 445 

8, 277, 011 

14, 464, 136

0 

17, 559, 881 

8, 337, 846 

8, 376, 59 

7, 223, 416 

5, 799, 429 

7, 906, 213 

5, 688, 456 

5, 276, 263 

20,991, 572 

13, 248, 748 

13, 207, 501 

15, 872, 251 

11, 648,068 

12,943, 627 

10, 781, 785 

9, 015, 440 

9, 273, 563 

Persons 

Property arrested 

Trucks (appraised 

value) 

Gallons Gallons Gallons 

18, 181 5, 522 

14, 804 3, 125 

16, 680 6, 020 

18,636 10, 929 

19, 799 652 

19, 443 890 

19, 091 643 

522, 773 

461, 193 

517, 320 

475, 826 

587, 755 

515, 786 

786, 932 

11,953 6, 595 373, 757 

16, 085 10, 028 423, 254 

12, 997 2, 851 348, 630 

10, 038 3, 877 259, 117 

8, 034 489 199, 650 

11,372 1 185, 741 51, 621 5, 471, 993 

Total___ 1,831, 284 

In half 

pints 

Tax-paid withdrawals 

1, 536 

638, 648 

36,486 

1, 858 

21, 504 

223,644 

259, 984 

930,184 

44,828 

196 

In pints 

2, 171, 310 

506 

792 

13,344 

13, 475,880 

1, 728 

3, 500,468 

173, 748 

4,600 

79,008 

1, 408, 848 

1, 655, 620 

6, 385, 681 

264,116 

288 

480 

1, 224 

1,488 

98, 880 

In other 

sizes 

18, 587 

8, 168 

23, 880 

24, 685 

6, 086 

81, 407 

330 

107,332 

5,712 

347 

12,489 

6, 171 

65, 876 

96, 322 

11, 614 

45 

2,369 

In half 

pints 

308, 607 

In pints 

3,429, 224 

In quarts 

16 

3,974, 580 

88, 820 

9,848 

70,600 

3, 838, 378 

1, 355, 736 

6,863,988 

855,720 

324 

4,800 

400 

58,724 

In other 

sizes 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

Month 

Production 

1, 921, 514 

133,448 

140, 306 

192,804 

237, 962 

163,310 

200, 471 

63, 386 

124,465 

188,082 

155, 146 

135, 852 

181,302 

1,474,105 

Total 

83, 265 

96, 574 

161, 491 

171, 231 

138, 418 

180, 043 

96,961 

102,877. 

129,850 

132, 415 

82, 421 

98,559 

Not over 

14 per cent 

alcohol 

809 

Over 14 

and not 

over 21 

percent 

alcohol 

1, 472,018 

4134 809 For Imo uc ion of vermouth at rectifying yg plants, see table 69. 

3 Number operated during any part of the year. 

TABLE 90.-Still and sparkling wines: Production, tax-paid withdrawals, and stocks 

on hand June 30, fiscal years 1934-1942, inclusive 

Fiscal year ended 

June 30- 

Produced 2 Stocks 

June 30 11 • Produced 

Sparkling wine 1(half-pint units) 

Withdrawn Stocks 

tax-paid June 30 

Includes champagne, other sparkling wine, and ar ificially carbonated wine. 

Represents amount removed from fermenters, Including wine to be used for distilling material in the production of brandy. 

105 ' Includes vermouth produced at wineries. 

59 

96 TABLE 91.-Enforcement, Alcohol Tax Unit: 1 Seizures and persons arrested, by 

150 

70 months, fiscal year 1942 

101 

172 

109 Seizures 

85 

68 Month 

148 sum Distilled Wine 

106 Mash spirits 

Automobiles 

896 

949 

937 

1, 060 

821 

1, 458 

1, 096 

947 

1, ON 

951 

684 

569 

3, 065 

328 

332 

296 

280 

293 

328 

233 

217 

268 

203 

161 

136 

436 1,971,618 

$182, 661 

177, 812 

170, 277 

182, 459 

157, 159 

241, 910 

188, 486 

150, 242 

193.663 

122, 220 

102,340 

102 389 

20, 183 

I, 904 

1, 834 

1, 843 

1, 953 

1, 586 

1,991 

1, 789 

I, 514 

I, 853 

1, 649 

1, 227 

1, 040 

Includes seizures and arrests in cases adopted as well as in cases originated by he Alcohol Tax Unit. 

Not including 18 804 gallons of tax-paid liquors, 33 gallons of denatured alcohol, and 99 gallons of bay rum seized. 
174 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 92.-Enjorcement, Alcohol Tax Unit: 5 Seizures and persons arrested, by 

States, fiscal year 1942 

Seizures 

State 

Stills Distilled spirits Wine Mash Automo- buss Trucks 

Property 

(appraisd 

value) 

Gallons Gallons Gallons 

r0"1481

041157°1 1V° P"5§"I- g.WRrintirn8 

K . aa a a 

Alabama 1, 470 13, 539 15 422, 425 319 49 $205, 331 

Arizona 8 1 1, 039 

Arkansas 

California 

132 

41 

1,036 

1, 239 8, 435 

38,795 

2, 378 

45 

3 

5 33,463 

10, 409 

Colorado 1 3 25 

Connecticut 

Delaware 

14 

4 

207 

60 

3 

280 

1, 005 

295 

5 

1 

2, 281 

605 

District of Columbia 361 6 3 1, 891 

Florida 603 9,928 331 345,485 175 44 138,276 

Georgia 2, 355 46, 422 1, 179, 609 268 91 230,424 

Hawaii 6 26 970 465 240 

Idaho 2 

Illinois 70 8, 252 459 132, 047 76 12 93, 499 

Indiana 50 1,190 15, 520 21 3 9, 540 

Iowa 4 37 405 3 959 

Kansas 6 133 2,775 57 5 41,340 

Kentucky 633 7, 085 120, 456 136 12 47,808 

Louisiana 25 48 2 1, 327 5 4 2, 874 

Maine 1 5 75 1 686 

Maryland 121 1, 445 10, 389 38, 991 22 2 14,139 

Massachusetts_ 23 2,789 995 20,232 12 6 25,584 

Michigan 11 92 226 835 3 1,545 

Minnesota 14 100 159 4 1,884 f 

Mississippi 496 4, 233 192 132, 764 88 13 54, 949 

Missouri 17 124 9 835 81 65,413 

Montana 3 25 25 182 

Nebraska 1 3 1, 569 

Nevada 1 1 

New Hampshire__ __ I 13 921 15 184 

New Jersey 37 1,907 1, 851 116, 213 28 5 16, 717 

New Mexico 5 62 558 210 694 

New York 250 14, 786 16, 864 567, 654 174 40 248, 618 

North Carolina 1, 285 20,357 , 4 727,890 446 38 166,460 

North Dakota 2 50 

Ohio 121 1, 002 2, 324 16,652 27 3 11, 538 

Oklahoma 279 3, 881 20 82, 017 195 , 11 89, 833 

Oregon 8 8 140 81 

Pennsylvania 138 3, 537 5, 884 46, 294 61 8 37, 646 

Rhode Island_____. 5 302 865 6 1, 827 

South Carolina _ 986 11, 049 381, 850 238 16 105, 027 

South Dakota 1 1 204 

Tennessee 744 9, 470 67 336, 018 200 13 131, 553 

Texas 413 2, 249 64 55,403 142 22 52,342 

Utah 180 

Vermont 2 147 1 100 1 541 

Virginia 674 17,502 642, 175 194 30 101, 418 

Washington 12 22 328 634 1 1,367 

West Virginia 196 669 739 19,368 17 8,445 

Wisconsin 9 390 200 21, 819 6 1 11, 391 

Wyoming 

Total 11, 372 1185, 741 51, 621 5,471,993 3, 065 436 1, 971, 618 20,183 

I Includes seizures and arrests in cases adopted as well as in eases originated by the Alcohol Tax Unit. 

2 Not including 18,804 gallons of tax-pa d liquors, 33 gallons of denatured alcohol, and 99 gallons of bay 

rum seized. • 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TECHNICAL STAFF 

TABLE 93.-Analysis of the work of the Technical Stall during the fiscal year 19.42- 

Income, profits, estate, and gift tax cases 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED 

PART I-CASES NOT BEFORE THE BOARD OF TAX APPEALS 

(A) PROGRESS OF WORK 

Number 

of cases 

Revenue agent's finding or statutory 

notice I 

Deficiency 

in tax Penalty OverassessPending at beginning of year: 

Awaiting Staff action 

Awaiting taxpayer's action on statutory notice directed or sustained 

Received during year (net-transfers, etc., deducted), _ 

2, 646 

678 

6,024 

894,892, 032 

15, 573, 351 

87,173, 375 

$2, 116,415 

287, 901 

5, 334, 930 

$2,828, 743 

392,958 

3,736,774 

Total 9, 348 197, 588,758 7,789, 246 8,958, 473 

Disposed of: 

Closed 

Petitioned to Board 

4, 570 

1, 558 

70, 585,121 

39,664,412 

2,134,927 

486, 567 

2,811,827 

962,001 

Total disposed of 8,128 110, 249,533 2,621, 484 3, 773, 828 

Pending at end of year: 

Awaiting Staff action 2, NO 74,975, 471 4,905,908 2, 461,824 Awaiting taxpayer's action on statutory notice directed or sustained 620 12,363, 754 261, 854 722,821 

Total 3, 220 87, 339, 225 5,167,762 3,184, 645 

I For cases originally received in pre-90-day status, amount of agent in charge's finding; for cases originally 

received in 90-day status, amount of statutory notice. 

(B) RESULTS OBTAINED IN CASES CLOSED 

Number 

of cases 

Staff decision 

Deficiency 

in tax Penalty Overasseasment 

Agreements on original consideration (including agreed 

overassessments and agreed claim rejections) 

Agreements on taff reconsideration after statutory notice 

Defaults after consideration by Staff in pre-90-day or 90- 

day status (no petition filed) 

Unagreed overassessments and claim rejections 

Total 

3, 427 

67 

646 

430 

$23,047,595 

628, 004 

2,682,839 

1, 610 

$229,352 

949 

23,162 

163 

$1, 682, 645 

14, 660 

78,875 

502, 494 

4, 570 26,360,048 263,626 2, 278, 624 

I Includes 5 cases with total deficiency of $12,512 involving bankruptcy proceedings which were considered by the Staff and closed without agreement. 

Per cent of deficiency in tax sustained, 87.3; per cent of net deficiency and penalty sustained, 84.8. 

175 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 

Percentage 

sustained 

176 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 93.-Analysis of the work of the Technical Staff during the fiscal year 1942- 

Income, profits, estate, and gift tax cases.-Continued 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED-Continued 

PART II-CASES DOCKETED BY BOARD OF TAX APPEALS 

(A) PROGRESS OF WORK 

Number 

of cases 

Amount stated in statutory notice I 

Deficiency 

in tax Pena ltyi Overassess- 

 ment 

Pending at beginning of year 4,253 $165, 908, 514 $7, 417, 159 $2,751, 521 

Received during year (net-transfers, etc., deducted): 

Cases considered before petition 1, 548 

Cases not considered before petition 2,113 

Cases reopened after trial 132 

Total receipts 3,793 101, 138, 222 4, 706, 117 3, 621,120 

Total to be accounted for 8, 046 267,046,736 12,123,276 8,372, 691 

Disposed of during year: 

Closed by stipulation-agreed settlement 1 2, 474 89, 501,168 3,174, 818 799,946 

Closed by dismissal or default 175 1, 013,652 172, 930 6,560 

Tried before Board on merits 1, 269 25,939, 562 858,382 862,897 

Total disposed of 3, 918 116, 454, 382 9,208, 130 1, 669, 353 

Pending at end of year: 

In hands of technical advisors 1,890 80, 904,836 4,190, 233 1,498,479 

In hands of the division counsel 2;238 70,097, 518 3,726,913 3,204,819 

Total 4, 128 150, 502,3M 7,917,196 9, 703, 288 

Includes amount of overassessments stated in statutory notice, and, in addition, overassessments in 

certain associated cases not shown In statutory notice For estate tax cases net amounts aroused after 

deducting additional State tax credits allowable if substantiated. 

2 Includes 10 docketed cases settled pursuant to offers in compromise. 

(B) RESULTS OBTAINED IN STIPULATED CASES 

Number of cases 

Deficiency in tax 

Penalty 

Overassessment 

Net deficiency and penalty 

TABLE 94.-Analysis of work on compromise, extension of t me, and final closing 

agreement cases, fiscal year 1942 

Cases 

Comprorthse„303 

Extension • of time 

CALSes 

Final 

closing 

agreement 

cases 

On hand July 1, 1941 645 2 79 

Received (net) 

. 

1, 277 98 602 

1,922 100 681 Total to be disposed of 

Accepted, granted, or approved 683 5 602 

Rejected 458 92 63 

Withdrawn 177 

Transferred 36 

Total disposed of 1.354 97 655 

On hand June 30, 1942 668 3 26 

OFFICE OF CHIEF COUNSEL 

TABLE 95.-Cases appealed to the United States Board of Tax Appeals, including 

those appealed from Board decisions to appellate courts, for fiscal year 1942 

APPEALS DIVISION-WASHINGTON OFFICE 

Cases 

Pending beginning of fiscal year 903 

Filed-new cases 11 

Received from field for appeal to Circuit Courts of Appeals 518 

1, 432 

Closed: 

By decision on merits 

By agreed settlement 

Total closed 

Transferred to field-remanded for further hearing 

Total 

Pending end of fiscal year 

TABLE 96.-Number, and amounts, of cases shown in Table 96 for the fiscal year 

1942 only, by class of tax and amounts involved 

Class of tax 

Pending July 1, 1941 

Filed, reopened, and 

received from field, 

fiscal year 1942 

Closed and translerred to field, 

fiscal year 1942 

Pending June 30, 

1942 

Number 

Amount In 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

$57, 360, 624 

15, 288, 052 

836,977 

493 

25 

11 

$20,179, 668 

21, 450,013 

740,530 

Eg2 

$10. 660,031 

2, 185, 645 

442,896 

$36,880, 261 

39, 552, 420 

1, 134, 661 

903 73, 435, 663 529 42,370, 211 709 43, 289, 522 723 72, 567,342 

TABLE 97.-Circuit and Supreme Court cases. pending June 30, 1942 

Class of tax 

Pending July 1, 1941 

New appeals to circult courts of appeals 

and reopened 

Closed during fiscal 

year 1942 

Pending Juno 30, 

1942 

Number 

Amount In 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Numher Amount in 

dispute 

Income 

Estate 

Gift 

Total 

621 

41 

59 

$29,917,694 

19, 346,160 

710,111 

455 

20 

12 

$17, 586,813 

1, 615, 056 

740, 865 

510 

32 

49 

$15, 233, 534 

1, 919, 222 

410, 956 

§Agl 

$32, 270,973 

14, 041, 994 

1, 010, 020 

721 44, 973, 965 487 19, 992, 734 591 17, 593, 712 617 47, 322.987 

590 . 

93 

683 

26 

709 

723 
176 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 

TABLE 93.-Analysis of the work of the Technical Staff during the fiscal year 1942- 

Income, profits, estate, and gift tax cases.-Continued 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED-Continued 

PART II-CASES DOCKETED BY BOARD OF TAX APPEALS 

(A) PROGRESS OF WORK 

Number 

of cases 

• 

Amount stated in statutory notice I 

Deficiency 

in tax Penalty °VeraSSeS8- ment 

Pending at beginning of year 4, 253 $165, 908, 514 $7, 417,159 $2, 751, 521 

Received during year (net-transfers, etc., deducted): 

Cases considered before petition 1. MS 

Cases not considered before petition 2,113 

Cases reopened after trial 113 

Total receipts 3,793 101, 138, 222 4, 708,117 3, 621,120 

Total to be accounted for 8,046 267,046,736 12,123, 276 6,372, 641 

Disposed of during year: 

Closed by stipulation-agreed settlement 2 2, 474 89, 501,168 3,174, 818 799,946 

Closed by dismissal or default 175 1,013,652 172,930 6,560 

Tried before Board on merits 1, 269 25,939, 562 858,382 862,847 

Total disposed of 3, 918 116, 454, 382 4,206, 130 1, 669, 353 

Pending at end of year: 

In hands of technical advisors 1,890 80,494,836 9,190, 233 1, 498,479 

In hands of the division counsel 22 238 70,097, 518 3,726,913 3,204,814 

Total 4,128 160, 592,3M 7,917, 146 9, 703, 288 

I Includes amount of overassessments stated in statutory notice, and, in addition, overassessments In 

certain associated cases not shown in statutory notice For estate tax cases net amounts are.used after 

deducting additional State tax credits allowable if substantiated. 

Includes 10 docketed cases settled pursuant to offers in compromise. 

(B) RESULTS OBTAINED IN STIPULATED CASES 

Stipulations 

filed 

Percentage 

sustained 

Number of cases 

Deficiency in tax 

Penalty 

Overassessment 

Net deficiency and penalty 

2, 974 

$25, 022, 450 

440, 651 

1,503, 495 

28.0 

13. 9 

23,959, 606 26.1 

TABLE 94 -Analysis of work on compromise, extension of t me, and final closing 

agreement cases, fiscal year 1942 

Cases Compsraise cases 

Extension 

of timse 

Final 

closing 

agreement 

cases 

On hand July 1, 1941 

Received (net) 

• 

Total to be disposed of 

Accepted, granted, or approved 

Rejected 

Withdrawn 

Transferred 

Total disposed of 

On hand June 30, 1942 

643 

I, 277 2 98 

79 

602 

1,922 100 681 

683 

458 

177 

36 

5 

92 

602 

63 

1.354 97 655 

568 3 26 

OFFICE OF CHIEF COUNSEL 

TABLE 95.-Cases appealed to the United States Board of Tax Appeals, including 

those appealed from Board decisions to appellate courts, for fiscal year 1942 

APPEALS DIVISION-WASHINGTON OFFICE 

Pending beginning of fiscal year 

Filed-new cases 

Received from field for appeal to Circuit Courts of Appeals 

1, 432 

Closed: 

By decision on merits 

By agreed settlement 

Total closed 

Transferred to field-remanded for further hearing 

Total 

Pending end of fiscal year 

TABLE 96.-Number, and amounts, of cases shown in Table 95 for the fiscal year 

1942 only, by class of tax and amounts involved 

Class of tax 

Pending July 1, 1941 

Filed, reopened, and 

received from field, 

fiscal year 1942 

Closed and transferred to field, 

fiscal year 1942 

- Penning June su, 

1942 

Numbar 

Amount in 

dispute 

Numher Amount in 

dispute 

Numher 

Amount in 

dispute 

Numher 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

E .44 I 

$57, 360, 624 

15, 288, 052 

836,977 

493 

25 

11 

$20, 179, 668 

21, 450,013 

740,530 

$10.660,031 

2,185, 645 

442,846 

VSE3 

$36,880,261 

34, 552, 420 

1, 134, 661 

903 73, 495, 653 529 42,370, 211 709 93, 288, 522 723 72, 567,342 

TABLE 97.-Circuit and Supreme Court cases. pending June 30, 1942 

Class of tax 

Pending July 1, 1941 

Now appeals to aircuit courts of appeals 

and reopened 

Closed during fiscal 

year 1942 

Pending June 30, 

1942 

Numher 

Amount In 

dispute 

Numher 

Amount in 

dispute 

Numher 

Amount in 

dispute 

Numher 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

621 

41 

69 

$29,917,694 

14, 346,160 

710, III 

455 

20 

12 

$17, 586,813 

1, 615, 056 

740, 865 

510 

32 

49 

$15, 233, 534 

1, 919, 222 

440, 956 

§Ritl 

$32, 270,973 

14, 041, 994 

1, 010, 020 

721 44, 973, 965 487 19, 942, 734 591 17, 693, 712 617 47, 322.987 

Cases 

903 

11. 

518 

590 . 

93 

683 

26 

709 

723 
178 REPORT OF COMMISSIONER OF INTERNAL REVENUE, 

TABLE 98.-Status of cases pending before the United States Board of Tax Appeals 

June SO, 1942 

Unanswered 

On reserve calendar 

Inactive 

In process of preparation: 

On field calendar 

Ready for trial, but not set: 

On field calendar 

Tried by Board of Tax Appeals: 

Awaiting decision 

Awaiting expiration of appeal period 

Total 106 

TABLE 99.-Progress of cases in appella e courts on appeals from decisions of the 

United States Board of Tax Appeals jor the fiscal year ended June 80, 1942 

Cases 

In 

circuit 

courts 

In 

Supreme 

Court 

Cases 

In 

circuit 

courts 

In 

Supreme 

Court 

Pending beginning of Meal year: 

Appealed by Commissioner_ 228 

1 ET; 

Closed during fiscal year: , 

Favorable to Commissioner. 333 

Appealed bytaxpayers 444 Favorable to taxpayers 150 

Appealed by both 33 Modified _____ 82 

Total 705 16 Total 565 26 

Appealed during fiscal year: Pending end of fiscal year: 

By Commissioner 148 16 Appealed by Commissioner. 377 12 

By taxpayers 315 10 Appealed by taxpayers 194 4 

By both 24 Appealed by both 30 

Total 487 26 Total 601 16 

TABLE 100.-Results obtained 'n cases c osed before the United States Board of Tax 

Appeals during the fiscal year 194$) 

Character of closing Number 

of cases 

Amount In 

dispute . 

Amount 

won 

Percentage 

of recovery 

Decision on merits 590 $21,167, 348 $12, 025,165 66.81 

Agreed settlement 93 21, 647, 837 9, 189, 144 42.45 

Total 683 42, 815,186 21, 214, 309 49.55 

TABLE 101.-Disposition of cases closed by United States Board of Tax Appeals 

during fiscal year 1942 

Character of closing 

' 

Number 

of eases 

Amount In dispute Amount approved 

Percentage of 

recovery Deficiency Overpayment Deficiency payment 

Net result 

Decision on merits 

Agreed settlement 

Total 

590 

93 

$18, 221,845 

18, 400, 191 

$2, 945, 503 

3, 247, 646 

$9, 783, 772 

6, 541, 774 

$704,110 

600, 276 

$12, 025,165 

9, 189, 144 

56.81 

42.45 

683 36,622, 036 6, 193, 149 16, 325, 546 1, 304,386 21, 214,309 49.55 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

FIELD OFFICES 

TABLE 102.-Number and amounts of cases pending in field divisions by class of tax 

and amounts involved 

Class of tax 

Pending June 30, 1941 Eng an

dyear 

Teo gild , Closed lintal year Pending lane ao, 

Num. 

ber 

Amount In 

dispute 

Number 

Amount In 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income and profits 

Estate and gift_ __, 

Total 

4, 961 

476 

$167, 374, 403 

98,162, 770 

3, 073 

620 

874, 171, 618 

41, 710,988 

3, 659 

387 

$91, 193, 287 

42, 841,049 

4, 380 

709 

$160, 352, 734 

47, 032, 709 

6, 937 216, 537,173 3, 693 116, 882, 606 4, 041 134, 034, 336 6, 089 197, 385, 943 

TABLE 103.Disposition of cases by United States Board of Tax Appeals during 

fiscal year 1942 

Character of closing 

Numher of 

cases 

Amount in dispute Amount approved 

Net result 

Percentage of Deficiency recovery 

O verpayment Deficiency Overpayment 

Default 

Decision on merits 

Agreed settlement 

Total 

175 

1,392 

2, 474 

$1, 186, 682 

25, 878,154 

92, 675, 986 

$25, 712 

5, 041, 300 

9, 226, 602 

$1,182, 629 

14, 614, 953 

25, 463,101 

$1,130, 951 

1, 693, 060 

$1, 208, 341 is, 425, 302 

32,996, 693 

99. 7 

59. 6 

32.9 

4, 041 119.740,722 14, 293, 619 91,160, 683 2, 824, 011 52,635,386 39.3 

CLAIMS DIVISION 

TABLE 104.-Casea appealed to United States Processing Tax Board- of Review, 

including those appealed to appel ate courts, fiscal years 1988-19 

1938 1939 1940 1941 1992 

Filed d 

Pending beginni

n

g of fiscal year 

uring y 

Total 

Closed: 

By dismissal 

By agreed settlemen t 

By decision on merits 

Total 

9 

64 

52 

107 

2£3 R 

3B 

103 

38 

141 58 159 

61 76 89 

12

9 

110 

24

8 

II"I 

6 76 93 

TABLE 105.-Number, and amounts, of cases shown in table 104 for the fiscal year 1942 only, by c ass of tax and amounts involved 

Class of tax 

Pending June 30, 

1941 Filed during Meal 

year 1942 Closed during fiscal 

year 1942 Pending June 30, 

1942 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Processing 103 815, 906, 700 38 $19, 835,068 71 $26, 726, 491 70 $9, 014. 267 

2 

11 

20 , 

4 

3 

26 

40' 

179 
180 REPORT OF COMMISSIONER OF INTERNAL REVENUETABLE 106.-Status of cases pending before United States Processing Tax Board 

of Review, including those appealed to appellate courts, June 30, 1942 

Number 

Unanswered 

Set for trial: 

On Washington calendar 

On field calendar 

Tried by Board of Review: 

Awaiting decision 

Awaiting expiration of appeal period 

In circuit courts of appeals: 

Awaiting decision 

Awaiting expiration of appeal period 

In process of closing 

Total 

TABLE 107.-Results obtained in cases closed before the United States Processing 

Tax Board of Review, including those appealed to appellate courts, fiscal year 

1942 

Character of closing 

Number 

of cases 

Amount of 

claims in 

dispute 

Amount of 

claims recovered by 

taxpayers 

Percentage 

of claims 

recovered 

by taxpayers 

$3,099,262 

15.726 

$3, 114, 781 0.00 

13. 79 

1.38 

Dismissal 

Agreed settlement 

Decision on merits 

Total 

20 

22 

29 

22,470, 794 

1, 140, 916 

71 26, 726,491 3,113,988 11.65 

TABLE 108.-Cio cases receivd and disposed of by Processing Tax Section Claims 

'sion

il 

 and number

e decided by courts during the fiscal year 1942 

suit 

29 

6 

District 

courts 

Circuit 

appeals cou rts of Court of 

Claims 

Supreure me 

• e Court 

1 

aa 

Total 

246 

__ 

Pending beginning of fiscal year 130 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

Cases decidedFor Government-. 

Against Government 

Partly for and partly against Governwent 

' Total 

- 

178 

97 

- 

6 

10 16 

35 

14 

275 

55 

16 

5 

49 

22 

1 

1 

376 

97 

21 220 11 27 279 

6 

7 

1 

5 

3 

4 1 

____ _ 

- 

_-_ 

16 

10 

1 

- 

27 14. 1 

TABLE 109.-Interpreeaeive, corporate reorganization, and bankruptcy an recmvership cases received and disposed of by Processing Tax Section, Claims Division, 

during fiscal year 1942 

•Interpretative 

Corporate 

reorganization 

5 

2 

-- 

2 

13ankrubtcy and receivership 

35 

26 

61 

45 

16 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

8 

16 

24 

20 

4 5 

REPORT OF COMMISSIONER OF /ETERNAL REVENUE 181 

TABLE 110.-Review cases received and disposed of by Processing Tax Section, 

Claims Division, for fiscal year 1942 

Cases Claims Amount involved 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

68 

110 

177 

240 $99, 521, 783.19 

120, 954, 716.11 

178 

161 

417 

333 

220, 476, 499.30 

215, 109, 036.08 

17 84 5, 367, 463.22 

TABLE M.-Cases received and disposed of by Reorganization Section , Claims Division, during fiscal year 1942 

Pending beginning of fiscal year 

Received during fiscal year - 

Total 

Disposed of during fiscal year 3,

1, 

370 

468 

Pending end of fiscal year 1, 902 

TABLE 112.-Cases received and disposed of by Bankruptcy and Receivership Section, 

Claims Division, during fiscal year 1942 

6, 201 

4, 080 

10, 281 

 5, 446 

4, 835 

TABLE 113.-Cases received- and disposed of by Compromise Section, Claims Division, during fiscal year 1942 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 4, 860 

 2, 169 

Pending end of fiscal year 2, 691 

TABLE 114.-Classification and tax liability involved in cases of Compromise Section, Claims Division, pending June 30, 1942 

Class Number Liability 

Decedent estates 

Insolvent banks 

Miscellaneous cases 

Cash offers in compromise 

Installment offers in compromise 

Total 

1, 482 

25 

1,119 

51 

19 

$39, 380, 415 

95, 985 

4, 918, 557 

1,869, 667 

667, 752 

2, 691 46, 922, 376 

7 

9 

15 

21 

5 

7 

2 

4 

70 

• 2,425 

945 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

 3, 037 

 1, 823 
 5, 604 

Total 

Total to be disposed of 

Total 

Closed during fiscal year 

Pending June 30, 1942 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 183 

On hand July I, 1941 

Received during the year 

INTERPRETATIVE DIVISION 

TABLE 120.-Number of cases received and disposed of during the fiscal year 1942 

Number 

259 

2,617 

On hand June 30, 1942 278 

182 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

CIVIL DIVISION 

TABLE 115.-Cases received and disposed of during the fiscal year 1942 1 

Number 

2,399 

187 

771 

46 

3, 403 

Received during the year: 

Suits by taxpayers 

Suits involving liens 

Cases for suit by the United States 

Lien cases not in court 

3, 033 

 2, 571 

 $184, 461, 054. 80 

Received during fiscal year 

Total 

Pending June 30, 1942 

Pending July 1, 1941 12,505,271.12 

Closed during the year: 

Cases (exclusive of lien eases) 

Cases involving liens 

 1, 603 

 1, 430 

TABLE 116.-Results obtained in cases closed during the fiscal year 1942 1 

Number 

of eases 

Amount 

claimed 

Recovered from 

taxpayers 

Amount 

refunded 

Suits Instituted by taxpayers 

Suits and claims bythe 'United States 

Injunctions-social security taxes 

Total 

1,270 

331 

2 

$22, 

8, 

470, 

403, 

9, 

911.32 

391.52 

210. 15 

$1, 422, 744 27 

95, 207, 151. 01 

- 

1, 603 30, 883, 532. 99 1,422, 744.27 5,207,1$1.04 

TABLE 118.-Civil cases pending at the beginning and end of the fiscal year 1942 1 

.1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases 

TABLE 119.-The number of Civil Division cases tried by the Department of Justice 

and the number decided by the courts during the fiscal year 1942 

. 

Courts Cases tried 

For the 

Government 

Cases decided 

Total Against 

Governmeat 

Partly for 

and partly 

against 

Government 

District courts 

Circuit courts of appeals 

Court of Claims 

Supreme Court 

Total 

195 

so 

13 

8 

168 

57 

177 

10 

g; "`I 

, 14°' 

ilIP.=" 

296 412 142 30 

Total to be disposed of 

Disposed of during the year 

 2,876 

 2,598 

Pending July 1, 1941: 

In court (exclusive of lien cases) 

Not pending in court 

Cases in court involving liens 

Cases not in court involving liens 

Total 

I Excludes bankruptcy, receivership, insolvency, compromise, lien, and I quor cases. 

TABLE 117.-Results obtained in lien cases closed during the fiscal year 1942 1 

Amount collected 

317,818.41 

I Excludes bankruptcy. receivership, insolvency, compromise, and liquor cases. 

Lien cases pending in court 

Lien cases not pending in court 

Total 

490953-42-- 13 

628 

940 

278 

355 

2, 201 

196, 996, 325. 92 

40, 360, 025. 83 

156, 636, 300. 09 

Pending 

July 1, 

1941 

187 

1, 836 

817 

74 

413 

4 

65 

7 

For suit by the United States 

Pending in district courts 

Involving liens 

Pending in circuit courts of appeals 

Pending in Court of Claims 

Pending in Supreme Court 

Pending payment of judgment claims 

State courts and miscellaneous 

Total • 

Pending 

June 30, 

1942 

166 

1,370 

682 

44 

256 

3,903 2, 571 

50 

3 
184 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 185 

REVIEW DIVISION 

TABLE 121.— Number of cases received and disposed of during the fiscal year 1942 

Estate and 

other miscellaneous 

taxes 

Income tax Total 

On hand July 1, 1941 24 69 93 

Received to July 1, 1942 151 350 501 

Total 175 419 594 

Disposed of during year 156 347 603 

On hand July 1, 1942 419 72 91 

Amounts involved: 

Claimed by taxpayer 

Approved by Review Division 

$16, 

12 

240, 

918, 

744.22 

108.63 

$38, 

23, 

577, 

989, 

867.51 

122. 34 

$54,818, 

36, 907, 

611. 73 

230. 97 

TABLE 122.— Public decisions, promulgated under Treasury Dec'sions 6369 and 

4583, during the fiscal year, by months, were as follows: 

Month Decisions 

numbered 

Income tax cases Estate tax cases Gift tax cases is 

Amount 

approved 

Number Amount 

approved 

Number Amount 

approved 

July 1941 68774905 $2, 467, 832.53 . 

August 1941 6906-6930 2, 776, 042. 95 $101, 621. 19 

September 1941 6931-6951 1, 267, 064. 23 24, 332. 03 

October 1941 6952-6969 268, 792. 69 936, 077. 92 

November 1941 6970-6984 I, 298, 897.89 52, 999. 21 

December 1941 6985-7011 954, 281.88 3, 805, 265.91 

January 1942 7012-7029 533, 749. 79 192, 213. 36 

February 1992 7030-7055 846, 782. 53 335,830. 41 

March 1942 7056-7087 1,058, 592 76 9, 062, 033. 57 

April 1942 7088-7107 2, 213, 695.00 262, 856.93 

May 1942 7108-7125 1,077,946.41 140, 951. 96 

June 1942 7126-7159 2, 099,654.46 1, 025, 797.20 1 $134, 751.01 

Total for fiscal year 218 16,813, 293. 12 64 10, 389, 979. 69 1 1340751, 01 

Abatements 4, 119,953. 20 4, 705, 725.05 

Credits 4, 918, 265.66 9, 603.26 

Refunds 8, 224, 826.21 6, 684, 254.64 120, 147. 75 

Unadjusted 50, 248.05 

Nona.—The difference between the total o 036,907,230.97 approved in all cases reviewed and the above 

total of $27,338,023.82, as shown in the public decisions, is attributable In part to delayed application of 

credits, cases in which no public deciXons are equired, eases pending before the Joint Committee during the 

30-day period not yet expired on June 30, and to uncompleted final scheduling of allowances. 

MISCELLANEOUS STATISTICS 

TABLE 123. 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 clerics of United States courts (Form 158), year ended June 30, 1942 

Internal revenue collection districts 

In rem 

OEMS 

proceeds 

Judgments 

Civil suits, Interest Total 

an on 

bonds, etc. 

Fines and 

penalties 

Costs , 

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 

Massachusetts 

Michigan_ 

Minnesota. 

Mississippi 

First Missouri 

Sixth Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

First New Jersey 

Fifth New Jersey 

New Mexico 

First New York 

Second New York 

Third New York 

Fourteenth New York 

Twenty-first New York 

Twenty-eighth New York 

North Carolina 

North Dakota 

First Ohio 

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 

West Virginia 

Wisconsin 

Wyoming 

1, 825. 00 

550.00 

175.00 

$230.95 

1, 940. 00 

66. 78 

284.58 

1, 161. 34 

195.74 

950. 00 

600.00 

420.00 

$16, 285.93 

$15, 815. 95 

11, 465. 61 

00 

9, 600.00 

8, 900. 00 

3, 666.00 

717. 00 

37, 588.66 

19, 145. 90 

870.00 

2, 772.00 

6, 488. 00 

13. 341. 06 

14, 326. 00 

1, 521.00 

2, 399. 50 

2. 815.00 

5, 500.00 

505.00 

6, 928. 00 

5, 328.00 

0, 535. 54 

42, 341.69 

7, 266.72 

1, 165. 00 

5, 585.00 

24, 590. 84 

7, 900. 00 

700. 00 

17, 930. 00 

59, 803.00 

10, 429. 30 

32 00 

17, 688. 30 

1, 450.00 

726.00 4 

350.00 

17, 573.34 

3, 620. 75 

3, 350. 00 

2. 00 

650. 00 

5,976.00 

3, 293. 00 

502.00 

 1, 5A2.0 

100.00 

600.00 

22, 854. 66 

101. 00 

100. 00 

10, 462.00 

7, 035. 00 

900. 00 

2, 530.09 

3, 000. 00 

354. 94 

448. 29 

1, 408.68 

509.43 

410. 46 

255.95 

181.58 

307.86 

126.05 

917.82 

I, 009 09 

284.21 

4, 093. 42 

437.04 

257.40 

418.15 

11 8. 28 

92. 54 

27. 85 

t6, 898.41 

152.27 

39. 26 

15.011 

357.08 

75. 00 

998. 24 

53.00 

335. 68 

105. 00 

175.21 

1, 386.65 

722. 31 

541. 08 

597.61 

153.84 

108.97 

16.00 

8. 98 

452.90 

100. 50 

01.50 

$578.16 

38. 07 

6, 406. 22 

__.. ...... 

_ _ 

14. 96 

676.12 

6.69 

7.94 

$22, 901. 37 

100.00 

600.00 

12, 398. 71 

24, 916. 93 

550.00 

9, 639. 26 

15. 00 

9, 257.08 

- 4, 219. 14 

792.00 

101. 00 

95, 688.14 

14, 844. 14 

923. 00 

3, 107. 68 

1, 670. 77 

6, 593. 00 

13, 516. 27 

100. 00 

15, 712. 65 

2, 389.05 

462.00 

2, 940. 58 

4, 190. 42 

7, 035. 00 

6, 744. 61 

400.00 

69026 

2, 530. 00 

3, 000. 00 

7,081. 84 

5, 436. 47 

10, 467.61 

42, 948.86 

7 281. 72 

17,

, 

 459. 91 

5, 900.80 

26, 868. 79 

8, 000. 50 

791. 50 

126. 05 

18, 867. 82 

61,359.09 

10, 713. 71 

32.00 

21, 781. 72 

1, 450.00 

1, 163.04 

350.00 

17, 830. 74 

4, 038. 90 

3, 952.0 

2. 00 

659.20 

6, 2119. 2/1 

3, 315. 54 

502.00 

1,502.00 

Total 8, 355. 39 16, 285. 93 456, 908.02 24, 683.34 7, 727.0 613, 959.74 
186 REPORT OF COMMISSIONER OF INTERNAL RETENUE REPORT OF COMMISSION

, ,f to fe

842 n4nntqa2g 422422222A824 2g284g 289 

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165 IIIM655 W51,4Mag615 Wig gds 

Miscellaneous 

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Supplies 

and 

equipment 

282 2;22288E4 v.znvosnngssys 884;R1 228 

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Telephone 

3`-:2 22228$25 8248422REA228 28g8R4 SR8 

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Salariesof I collectors, 

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316. 86 

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12,315. 63 

31, 329.24 

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3, 514. 69 

9,

091. 46 

10,

386. 49 

23,473. 84 42,098. 71 

15,991. 90 

26,827. 02 

8,423. 08 

19,796. 31 

3,785. 09 

14,754. 98 1 2,042.75 

21, 862. 79 30

794

54 
REPORT OF COMMISSION

tdN 

S,tz8 

Log 

8882 

84•83 :12.V.P82282V.: 

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188 REPORT OF COMMISSIONER OF INTERNAL REVENUE Total .t'Z4=8282824 . PP:888V28a228S8822 -c AMOggil4115.4.0aU giaroIngilW. e4 nAg4i1RFA 40UW.c ca 14gia42g20,2F.Ialan 38211,104. 22 665,347. 62 813,129.14 549, 280. 60 381, 769. 59 1,261,. 862.58 324,330. 82 636 683. 65 110,506. 08 760, 123. 81 212,865.22 646, 916.64 25 1, 361. 80 90,453. 05 134, 434.95 278, 820. 71 287,703. 29 

702,

053. 63 

187,411. 46 

273,759.64 261,777. 49 

703,

856. 56 

412, 442.73 288, 360. 63 

1, 433,008. 19 

1,293,321. 64 

323, 311.49 309, 438. 72 

824,373. 45 548,131.65 227, 334. 73 

168,769. 90 

621,427. 56 323, 987. 05 184,462. 53 471, 3 18. 40 

291,560. 54 

199, 856 17 

17, 661, 649. 73 

1050 

/ tro s poo ur -at

, 88888W4' 22$882888828fl8'48 888P8288S82282 

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661 09'

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1 ' 696 9 ' 0

301 89'

669 8 09'

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3091 . go 396 ' 29609 22'

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86'385 

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WA4421,34n4;22::A22288.t488R 8E3:58884888288 

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'OZ los I3 

069 89'

36 0 69 '

1 081 ' 33 '

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1 1' 61 90'

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2 '01 11 

1 305' 88 '

098 ' 19

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028 ' 09

 3 396 ' 61

1 PE ' S ' .LS.L ' 699 ' 06

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3 30' 0 89 '

1 905' 82'

1 3 2 3 29

 3 313 ' E2

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3 ' 899 ' 21

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 3 'OMa 

816 H ' L

3 ' 800 ' 19

I 919 ' 1' 6

, I ' 968 ' 29

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3 36' 1 96'

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. 801 L9 

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tt uo idr eao

8 ,4 28082422288828227.18r>8 2224S8825N8888 

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Salariesof 

agents,clerks, 

etc. 

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REPORT OF COMMISSIO

8 

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REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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192 REPORT OF COMMISSIONER OF INTERNAL REVENUE lin 0 I 

SEM 82 8 .6g F.:6-4 ci ReaS re' 

gag :7I 0,:-.;;;, -f :..i. et 'opz tt 819,112.94 

8,796. 59 

93 'OLT 1 3E0 '82 

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F8 

d.ici... 

{I,M32 

PP 

08 

8 

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a 1,992.172.80 

0'L1 08 382 

1, 492, 972. 60 

Suppliesand 

equipment 

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2,945,341.98 

29169 

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28 686 'set 

743,154.33 

1,978.66 

96 tes `ozz '99 

Appropriation 

Dollectingtileinternalrevenue,1942: Collectors 

Agents 111 Supervisors Technical Staff,field force Chief Counsel, field force Departmental serviceand field forcesoperating from Washington 

Subtotal 

Salariesand administrativeexpenses forrefunding 

processingand rested taxesand administering Title III, Revenue Actsof 1936,1941: Departmental serviceand field forcesoperating from Washington Working fund,Treasury,Internal Revenue(Officefor EmergencyManagement, War), 1940-1942 

Total 

REPORT OF COMMISSIONER OF.INTERNAL REVENUE 193 

TABLE 125.-Summary of internal revenue stamps issued to collectors of internal 

revenue and the Postmaster General during the fiscal years 1941 and 1942 

Kind 

Quantity Value 

1941 1942 1941 1942 

Distilled spirits and wines: 

Brandy 

Other domestic distilled spirits 

Certificate of tax payment, distilled 

spirits, for shipment in tank cars_. 

Export gifts. 2878, 2885, I. R. CI 

Bottled-in-bond, export (blue strips) 

Bottled-in-bond, domestic (green 

strips) 

Container or bottle stamps (red 

strips) 

Rectified, class B 

Rectified, Puerto Rico 

Rectified, class A 

Industrial alcohol transfer 

Alcohol warehousing 

Wholesale liquor dealer's packages_. 

Wine 

Fermented malt liquor 

Tobacco: 

Manufactured tobacco 

Snuff 

Tinfoil wrappers 

Cigars, large 

Cigars, small 

Cigarettes, class A 

Cigarettes, class B 

Cigarette tubes 

Dleomargarine: 

Domestic, colored 

Domestic, uncolored 

Process or renovated butter 

VIRed Hour 

Playing card 

Documentary 

Rock transfer 

River transfer 

Narcotic 

)rder forms for opium 

Marihuana 

)rder forms for marihuana 

National Firearms Act (sec. 2720 

I. R. C.): 

Machine guns. silencers, etc 

Certain short 2-barrel guns 

rational Firearms Act (transfer tax) 

Ipecial or occupational stamps 

v1otor vehicle use tax 

Total 

58, 500 

2,409, 900 

3, 000 

Z 400 

318.128 

106, 295, 000 

1, 067, 747,400 

13, 800 

2, 757, 950 

11, 500 

54, 000 

97, 200 

4, 400 

41, 322, 936 

53, 045,100 

2, 458, 985, 380 

921, 002, 811 

1, 376, 400 

174, 928, 660 

15, 408,100 

9, 416, 680, WO 

122, 500 

1, 595, 200 

19, 926 

17, 956, 450 

261,000 

629, 500 

54, 506, 658 

23, 340, 792 

10, 313, 618 

50, 600 

5, 245, 075 

1,072, 500 

50 

949, 060 

240 

32, 650 

2, 627, 350 

1, 950 

14, 400 

1, 295, 380 

128, 342 000 

1, 246, 024, 050 

11, 200 

7,060, 100 

10, 000 

132,800 

49, 600 

1, 200 

44, 086, 692 

52, 950, 475 

2, 225, 173, 440 

413, 748, 209 

1,147, 200 

187. 442, 400 

13, 812, 900 

11, 086, 834, 600 

239, 200 

I, 300, 400 

41, 700 

17, 656, 025 

244,001 

913,000 

51, 879, 500 

22, 996,116 

13, 249, 688 

18,228 

6, 793, 750 

1, 064, 000 

2,150, 510 

113, 518, 950 

20 

350 

$8, 991, 037. 50 

341, 172, 030.00 

(0) 

220.00 

2, 806.28 

1, 004, 412. 50 

10, 285, 974.00 

196, 686.00 

763, 338.00 

(r) 

(n) 

(2) 

0) 

17, 296, 298.25 

324, 333, 750. 00 

55, 049, 719. 59 

7, 402, 237.88 

15, 427. 12 

13, 748, 891.30 

117, 249.45 

613, 692, 179. 42 

13, 852.00 

23, 902.01 

40, 315. 00 

879, 368.12 

8, 955. 00 

7, 610.01 

5, 985, 920.78 

27, 606, 537.00 

10, 099, 395.00 

43, 054. 00 

260, 473.25 

10, 725.00 

18, 098,199. 00 

200. 00 

50.00 

$6, 474, 808. 75 

510, 063,855. 00 

(i) 

1, 440,00 

11,078.80 

1, 200, 980.00 

12, 086, 655. 50 

148, 164. 00 

I, 545, 442.00 

(5) 

(5) 

. 0) 

0) 

34, 092, 792. 15 

370, 643, 401.00 

53, 533, 218. 74 

7, 278, 630.73 

12,858. 75 

15, 264, 926.69 

108, 885.60 

723, 512, 987. 85 

31, 975.32 

19, 504, 00 

77, 690.01 

896, 346. 25 

7, 855. 00 

9, 465.00 

6, 323, 347.0/ 

28,039, 075.00 

14, 952, 926. 00 

43, 588. 00 

292, 591.75 

10,640.00 

. 40 

350.00 

980, 642, 758.63 

359, 815, 632. 50 

13,878, 586, 593 15, 642, 809, 033 1,455, 156, 314.24 3,107,143, 869.41 

Value inserted when purchased. 

Rave no money value. 

TABLE 126.-Cost of printing and binding for the Internal Revenue Bureau and 

Service, fisca years 1941 and 1942 

Class of work 

1941 1942 

Quantity Cost Quantity Cost 

Publications, regulations, decisions, etc 

Blank forms 

Letterheads 

Miscellaneous: Binding, memorandum sheets, 

analysis paper, tabulating cards, instructions 

to taxpayers, etc 

Total 

2, 150, 

272, 176, 

17,844, 

21, 226, 

2® 

000 

000 

325 

$106,813.58 

520,132. 87 

25, 506.15 

31, 897.40 

3, 388, 

460, 214, 

25, 326, 

57, 067, 

870 

000 

000 

714 

$97, 462. 24 

770, 212. 34 

34, 775.29 

77, 400.23 

313, 396, 52.5 684, 350.00 545,996, 584 979, 850.W 

C