ANNUAL REPORT 

OF THE 

COMMISSIONER OF
 

INTERNAL REVENUE
 

FOR TIlE FISCAL YEAR ENDED JUNE 30 

1949
 

UNITED STATES
 

GOVE.RNMENT PRINTING OFFICE
 

WASHINGTON: 1950
 

"~or sale by the Sup=rinlendcnt of Documcnu.. U. S. Govt.enment Printing Oilier. W...hin~tol' 25. D .. CPrice SO Gent. (paper cover) 
TREASURY DEPARTMENT 

Document No. 3165 

Internal Revenue 

CONTENTS 

Introduction 

General: 

Internal revenue collections 

Refunds and repayments 

Additional tax assessed as a direct result of enforcement efforts 

Personnel summary 

Improvements in organization and procedure 

Cost of administration 

Conventions affecting the Bureau 

Important legislation enacted affecting the Bureau of Internal 

Revenue 

Accounts and Collections Unit: 

General functions 

Collectors of internal revenue 

Supervisors of accounts and collections 

Processing Division 

Planning Division 

Disbursement Accounting Division 

Employment Tax Unit: 

General functions 

Collections 

Assessment of employment taxes 

Taxes under the Federal Insurance Contributions Act 

Claims adjusted 

Special refunds 

Offers in compromise 

Coordination with Social Security Administration 

Tax under the Federal Unemployment Tax Act 

Returns received and closed 

Claims adjusted 

Offers in compromise 

Railroad Retirement Tax Act 

Claims adjusted 

Coordination with Railroad Retirement Board 

Income Tax Unit: 

General functions 

Collections 

Returns and declarations filed 

Preliminary review of income and excess profits tax returns 

Investigation of tax returns by field offices 

Revenue results of investigation of income and excess profits tax 

returns 

Stage at which additional tax was assessed 

Tentative LIFO inventory method adjustments 

Tentative carry-back adjustments 

Refunds, abatements, and credits 

Inventory of returns on hand in the field offices 

Pension trust work 

Salary stabilization cases 

Excess Profits Tax Council: 

Organization of Council 

Size of job 

Review of principles 

Consideration of taxpayer cases 

Summary of receipts and disposals 

Miscellaneous Tax Unit: 

General functions 

Collections 

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IV CONTENTS 

Miscellaneous Tax Unit—Continued 

Estate Tax Division— 

General functions 

Collections 

Returns 

Additional assessments 

Claims 

Tobacco and Capital Stock Tax Division—

General functions 

Tobacco taxes— 

Collections 

Claims 

Capital stuck taxColleetions 

- Claims 

Sales Tax Division— 

General functions 

Collections" 

Assessments 

Field reports 

Claims 

Credit cases 

Off erain compromise 

Miscellaneous tax field force 

Miscellaneous Division— 

General functions 

Collections Oleomargarine; adulterated, process or renovated butter; and 

filled cheese Firearms, under the National Firearms Act and the Federal Firearms Act 

Silver 

Field and special squad reports 

Miscellaneous claims 

Miscellaneous credit cases 

Alcohol Tax Unit: 

General functions 

Permissive activities— 

Plants and permittees 

Collections 

Production of distilled spirits 

Tax-paid withdrawals of distilled spirits 

Tax-free withdrawals of distilled spirits 

Materials used in production of rectified products 

Production of rectified products 

Consumption of distilled spirits 

Stocks of distilled spirits 

Specially denatured rum 

Fermented malt liquors 

Wines 

Production of ethyl alcohol 

Tax-free withdrawals of undenatured alcohol 

Stocks of undenatured alcohol 

Production of denatured alcohol 

Production of vinegar 

Assessments Claims for drawback of tax on distilled spirits used in nonbeverage 44 

products Claims for remission of taxes on distilled spirits and wines 44 

Claims for redemption of stamps, abatement and refund of taxes 44

44 

Export claims 

Offers in compromise under internal revenue laws 45 

Offers in compromise under Federal Alcohol Administration Act_ 45 

Laboratory activities 

45 

45 

Field inspections 45 

Other statistics 46 

Administrative procedure 

CONTENTS V 

Alcohol Tax Unit—Continued 

Basic permit and trade practice activities— 

Permits 

Labels 

Advertising 

Trade practice 

Interlocking directorates 

Enforcement activities— 

Seizures 

Arrests and prosecutions 

Applications for pardon and parole 

Transportation of liquor into dry territory 

Accident investigations 

Firearms program 

Technical Staff: 

General functions 

Field operations 

Coordination of field activities 

Compromise, extension of time and closing agreements 

Office of the Chief Counsel: 

General functions 53 

Chief Counsel's Committee 53 

Engineers and Auditors Section 53 

Alcohol Tax Division 

Appeals Division 

Civil Division 55 

Claims Division 55 

Interpretative Division 56 

Legislation and Regulations Division 56 

Penal Division 56 

Review Division 58 

Intelligence Unit 59 

Conclusion 59 

STATISTICAL TABLES 

RECEIPTS FROM INTERNAL REVENUE TAXES 

Table 

1. Receipts from specified sources of internal revenue, fiscal year ended 

June 30, 1949, by collection districts, States, and Territories 

2. Comparative internal revenue collections, fiscal years 1948 and 1949, 

by collection districts, States, and Territories 

3. Summary of internal revenue collections, year ended June 30, 1949, 

by States and Territories 

4. Summary of monthly internal revenue tax receipts for the fiscal year 

ended June 30, 1949, by sources 

5. Summary of internal revenue collections, years ended June 30, 1948 

and 1949, by sources 

6. Summary of internal revenue receipts by principal sources, fiscal years 

1916 through 1949 

7. Total internal revenue collections, years ended June 30, 1863 to 1949_ _ 

8. Internal revenue tax on manufactured products from Puerto Rico, 

fiscal years 1948 and 1949, by objects of taxation 

INCOME TAX AUDIT 

9. Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1949, by tax years 122 

10. Tax items appealed to the Tax Court, fiscal year ended June 30, 1949_ _ 128 

TOBACCO, CIGARS, CIGARETTES, ETC. 

11. Manufactured tobacco: Number of factories operated, leaf tobacco and 

other materials used, calendar year 1948, by collection districts__ 129 

12. Tobacco and snuff manufactured and removed, calendar year 1948, by 

collection districts 130 

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CONTENTS CONTENTS VII 

Vit 

Table 

13. Cigars: Number of factories operated, quantity of tobacco used, number of cigars manufactured, and removed without payment of tax, 

calendar year 1948, by collection districts 

14. Cigars weighing more than 3 pounds per thousand: Number removed 

tax-paid, by classes, calendar year 1948, by collection districts 

15. Cigars weighing more than 3 pounds per. thousand: Manufactured and 

removed tax-paid for domestic consumption from customs bonded 

manufacturing warehouses, class 6, by classes, calendar year 1948 

16. Cigarettes weighing not more than 3 pounds per thousand: Number of 

factories operated, quantity of tobacco used, number of cigarettes 

manufactured and removed, calendar year 1948, by collection 

districts 

17. Cigarettes weighing more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigarettes manufactured and removed, 

calendar year 1948, by collection districts 

18. Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and 

snuff, also quantities of such articles manufactured, calendar years 

1944 to 1948 

19. Summary of operations of manufacturers of tobacco and cigars, calendar year 1948. Number of tobacco manufacturers, aggregate quantity of each kind, and total of all kinds of tobacco produced, classified 

as to output and percentage of total production, calendar years 1947 

and 1948 

20. Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1949, by collection districts 

21. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from bonded internal revenue tobacco export warehouses, for export, 

year ended June 30, 1949 

22. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from 

factory in bond, for shipment or delivery as sea stores, year ended 

June 30, 1949 

23. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from tobacco sea stores warehouses, for shipment or delivery as sea 

stores or export, year ended June 30, 1949 

24. Domestic and imported cigarette papers and tubes withdrawn tax-free 

and tax-paid, fiscal years 1948 and 1949 

25. Tobacco products withdrawn for consumption, computed from collections from sales of stamps, fiscal year 1949 

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

from farmers, calendar year 1948, by collection districts 

27. Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1948 

OCCUPATIONS SUBJECT TO SPECIAL TAXIS 

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

stamps covering the fiscal year 1949 or portion thereof, under the 

various annual rates, by collection districts and States 

OLEOMARGARINE, RENOVATED BUTTER, ETC. 

29. Production and withdrawals of colored oleomargarine, year ended 

June 30, 1949, by collection districts 

30. Production and withdrawals of uncolored oleomargarine, year ended 

June 30, 1949, by collection districts 

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

year ended June 30, 1949, by months 

32. Summary of production and withdrawals of oleomargarine (colored and 

uncolored), years ended June 30, 1940 to 1949 

33. Materials used in the manufacture of oleomargarine (colored and 

uncolored), year ended June 30, 1949 

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

1949, by collection districts 

at Summary of production and tax-paid withdrawals of renovated butter, 

years ended June 30, 1940 to 1949 

36. Production, importation, and withdrawals of playing cards, by months, 

year ended June 30, 1949 

Page 

ALCOHOL, DISTILLED SPIRITS, BEER, WINES, ETC. 

Table 

131 37. Plants and permittees qualified to engage in the production, distribution, or use of alcohol and alcoholic liquors as of June 30, 1949__ 

133 38. Basic permits under the Federal Alcohol Administration Act, fiscal 

year 1949 

39. Materials: Used at industrial alcohol plants in production of undena135 tured ethyl alcohol, by kinds and by months, fiscal year 1949 

40. Materials: Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by States, fiscal year 1949 

41. Materials: Used at industrial alcohol plants in the production of un136 denatured ethyl alcohol, by kinds, and quantities of undenatured 

• ethyl alcohol produced therefrom, fiscal year 1949 

42. Summary: Production, withdrawals, and stocks of undenatured ethyl 

138 alcohol, by months, fiscal year 1949 

43. Summary: Production, withdrawals, losses, and stocks on hand June 

30, of undenatured ethyl alcohol, and premises operated, by States, 

138 fiscal year 1949 

44. Summary: Production, withdrawals, losses, and stocks on hand June 

30, of undenatured ethyl alcohol, and premises operated, fiscal years 

1934 to 1949; inclusive 

45. Summary : Importations, withdrawals, and stocks at industrial alcohol 

139 bonded warehouses, of imported undenatured ethyl alcohol, by 

months, fiscal year 1949 

141 46. Summary: Importations, withdrawals, and losses at industrial alcohol 

bonded warehouses, of imported undenatured ethyl alcohol, by 

States, fiscal year 1949 

142 47. Summary: Importations, withdrawals, losses, and stocks at industrial 

alcohol bonded warehouses, of imported undenatured ethyl alcohol, 

fiscal years 1943 to 1949, inclusive 

142 48. Production: Ethyl alcohol used for denaturation and completely and 

specially denatured alcohol produced, by months, fiscal year 1949 

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

142 months, fiscal year 1949 

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

142 1949 

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

143 by months, fiscal year 1949 

52. Summary : Ethyl alcohol used for denaturation, and production, with144 drawals, stocks on hand June 30, and losses of denatured alcohol, 

and denaturing plants operated, by States, fiscal year 1949 

145 53. Operations in specially denatured alcohol: By bonded dealers, by 

States, fiscal year 1949 

54. Operations in specially denatured alcohol: By manufacturers, by 

States, fiscal year 1949 

55. Summary: Ethyl alcohol used for denaturation, and production, 

withdrawals, and stocks on hand June 30, of denatured alcohol, 

146 and premises operated, fiscal years 1934 to 1949, inclusive 

56. Materials: Used at registered distilleries in production of distilled 

spirits, by kinds and by months, fiscal year 1949 

57. Materials: Used at registered distilleries in production of distilled 

spirits, by kinds and by States, fiscal year 1949 

58. Materials: Used at fruit distilleries in production of brandy and 

spirits, by kinds and by months, fiscal year 1949 

59. Materials: Used at fruit distilleries in production of brandy and 

spirits, by kinds and by States, fiscal year 1949 

60. Production: Distilled spirits, by kinds and by months, fiscal year 1949_ 

61. Production: Distilled spirits, by kinds and premises operated, by 

States, fiscal year 1949 

62. Production: Brandy and spirits by fruit distilleries, by kinds and 

by months, fiscal year 1949 

63. Production: Brandy and spirits by fruit distilleries, by kinds and by 

States, fiscal year 1949 

64. Withdrawals: Distilled spirits, total tax-paid, by kinds and by months, 

fiscal year 1949 

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CONTENTS 

Table 

94. Materials: Used in production of still wines, by kinds and by months, 

fiscal year 1949 

95. Materials: Used in production of still wines, by kinds and by States, 

fiscal year 1949 

96. Production: Still wines produced and treatment of wines after 

fermentation, by months, fiscal year 1949 

97. Production: Still wines produced and treatment of wines after 

fermentation, by States, fiscal year 1949 

98. Withdrawals: Still wines, by months, fiscal year 1949 

99. Withdrawals: Still wines, by States, fiscal year 1949 

100. Summary: Production, withdrawals, losses, and stocks of still wines, 

by months, fiscal year 1949 

101. Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of still wines, and premises operated, by States, fiscal 

year 1949 

102. Summary: Production, withdrawals, losses, and stocks of sparkling 

wines, by months, fiscal year 1949 20$ 

103. Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of sparkling wines, and number of premises operated, by 

States, fiscal year 1949 208 

104. Summary: Production, withdrawals, losses, and stocks of vermouth, 

by months, fiscal year 1949 209 

105. Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of vermouth, and number of premises operated, by States, 

fiscal year 1949 

106. Summary: Production, withdrawals, losses, and stocks of aperitif 

wines other than vermouth, by months, fiscal year 1949 

107. Summary: Production, withdrawals, losses, and stocks on hand June 

30, of aperitif wines other than vermouth, and number of premises 

operated, by States, fiscal year 1949 210 

108. Summary: Production, tax-paid withdrawals, and stocks on hand 

June 30, of still and sparkling wines, and premises operated, fiscal 

years 1934 to 1949, inclusive 211 

109. Summary: Materials used for the production of ethyl alcohol, 

distilled spirits, fermented malt liquors, and vinegar, by kinds, fiscal 

year 1949 213 

110. Summary: Materials used at vinegar plants, and production and 

stocks of vinegar, by months, fiscal year 1949 214 

111. Summary: Materials used at vinegar plants, production and stocks 

of vinegar, and premises operated, fiscal years 1943 to 1949, 

inclusive 215 

112. Claims for redemption of stamps, remission, refund, and abatement 

of taxes, fiscal year 1949 215 

113. Claims for drawback, fiscal year 1949 216 

114. Label activity under Federal Alcohol Administration Act, fiscal year 

1949 217 

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

months, fiscal year 1949 217 

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

States, fiscal year 1949 218 

TECHNICAL STAFF 

117. Analysis of the work of the Technical Staff during the fiscal year 

1949-Income, profits, estate, and gift tax cases 

118. Summary: Income, profits, estate, and gift tax appeals docketed, 

stipulated, defaulted, and defended on the merits before the Tax 

Court (formerly Board of Tax Appeals), fiscal years 1940 to 1949, 

inclusive 

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

agreement cases, fiscal year 1949 

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VIII CONTENTS 

Table 

65. Withdrawals: Distilled spirits, total tax-paid, by kinds and by States, 

fiscal year 1949 

66. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds 

and by months, fiscal year 1949 

67. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds and 

by States, fiscal year 1949 

68. Withdrawals: Distilled spirits, total tax-free, by kinds and by months, 

fiscal year 1949 

69. Withdrawals: Distilled spirits, total tax-free, by kinds and by States, 

fiscal year 1949 

70. Losses: Distilled spirits in internal revenue bonded warehouses due to 

leakage and evaporation, by kinds and by States, and losses due to • 

other causes, by kinds, fiscal year 1949 

71. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by months, fiscal year 1949 

72. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and premises operated, by States, June 30, 1949 

73. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds, and by years and seasons of production, June 30, 1949 

74. Summary: Production, withdrawals, and stocks of distilled spirits, by 

months, fiscal year 1949 

75. Summary: Production, withdrawals, and stocks on hand June 30, of 

distilled spirits, and premises operated, fiscal year 1949 

76. Summary: Production, tax-paid withdrawals, and stocks on hand 

June 30, of whisky and of total distilled spirits, and premises operated, fiscal years 1934 to 1949, inclusive 

77. Materials: Used in production of rectified spirits and wines, by kinds 

and by months, fiscal year 1949 

78. Materials: Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1949 

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

fiscal year 1949 

80. Production: Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1949 

81. Summary: Materials used for rectification and production of rectified 

spirits and wines, and premises operated, fiscal years 1936 to 1949, 

inclusive 

82. Bottling: Distilled spirits (rectified and unrectified) bottled for consumption, fiscal year 1949 

$3. Summary: Distilled spirits (rectified and unrectified) bottled for 

consumption, fiscal years 1941 to 1949, inclusive 

84. Summary: Rum used for denaturation, and production, removals, 

and stocks of specially denatured rum at distillery denaturing 

bonded warehouses, by months, fiscal year 1949 

85. Summary: Rum used for denaturation, and production, removals, 

and stocks on hand June 30, of specially denatured rum at distillery 

denaturing bonded warehouses, by States, fiscal year 1949 

86. Operations in specially denatured rum: By manufacturers, by 

States, fiscal year 1949 

87. Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by months, fiscal year 1949 

88. Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal year 1949 

89. Summary: Production, withdrawals, losses, and stocks of fermented 

malt liquors, by months, fiscal year 1949 

90. Summary: Production, withdrawals, losses, and stocks on hand June 

30, of fermented malt liquors, and breweries operated, by States, 

fiscal year 1949 

91. Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of fermented malt liquors, and breweries operated, fiscal 

years 1934 to 1949, inclusive 

92. Summary: Production, withdrawals, and stocks of cereal beverages, 

by months, fiscal year 1949 

93. Summary: Production, withdrawals, and stocks on hand June 30, of 

cereal beverages, and plants operated, by States, fiscal year 1949- 
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CONTENTS XI 

X CONTENTS 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DIVISION 

Table 

120. Cases appealed from Tax Court decisions to appellate courts, fiscal 

year 1949 

121. Number and amounts, of cases shown in table 120 for the fiscal year 

1949, by class of tax and amounts involved 

122. Circuit and Supreme Court cases pending June 30, 1949 

123. Status of cases pending before the Tax Court of the United States, 

June 30, 1949 

124. Progress of cases in appellate courts on appeals from decisions of 

the Tax Court of the United States for the fiscal year ended 

June 30, 1949_ 

125. Disposition of Supreme Court, Circuit Court, and Tax Court cases 

closed during the fiscal year 1949 

126. Disposition of cases closed by the Tax Court of the United States 

during the fiscal year 1949 

127. Number, and amounts, of cases pending in field divisions, by class of 

tax and amounts involved 

128. Disposition of cases by the Tax Court of the United States during 

fiscal year 1949 

MISCELLANEOUS STATISTICS 

Table 

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

1949 

148. d 

Summary of internal 

he Po 

revenue stamps

r 

 issued to collectors of internal 

revenue and tstmaster G enealduring the fiscal years 1948 

and 1949 

149. Cost of printing and binding for Internal Revenue Service, fiscal years 

1948 and 1949 

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235 

235 

CIVIL DIVISION 

129. Cases received and disposed of during the fiscal year 1949 

130. Results obtained in cases closed during the fiscal year 1949 

131. Results obtained in lien cases closed during the fiscal year 1949 

132. Civil cases pending at the beginning and end of the fiscal year 1949_ _ 

133. Number of Civil Division cases tried by the Department of Justice 

and number decided by the courts during the fiscal year 1949 225 

CLAMS DIVISION 

134. Processing tax cases appealed to the United States Processing Tax 

Board of Review and the Tax Court of the United States, including those appealed to appellate courts, fiscal years 1939-1949, 

inclusive 

135. Number, and amounts, of cases shown in table 134 for the fiscal year 

1949 only, by class of tax and amounts involved 

136. Status of processing tax cases pending before the Tax Court of the 

United States, including those appealed to appellate courts, June 

30, 1949 

137. Results obtained in processing tax cases closed before the Tax Court 

of the United States, including those appealed to appellate courts, 

fiscal year 1949 

138. Civil cases received and disposed of by Processing Tax Section, Claims 

Division, and number decided by courts during the fiscal year 

1949 

139. Civil cases received and disposed of by Processing Tax Section, Claims 

Division, during the fiscal year 1949, by number of cases and 

amounts involved 

140. Cases received and disposed of by Reorganization Section, Claims 

Division, during fiscal year 1949 

141. Results obtained in cases closed in Reorganization Section, Claims 

Division, during fiscal year 1949 

142. Liability involved in cases of Reorganization Section, Claims Division, pending June 30, 1949 

143. Cases received and disposed of by Bankruptcy and Receivership Section, Claims Division, during the fiscal year 1949 

144 Cases received and disposed of by Compromise Section, Claims Dinsion, during fiscal year 1949 

145. Liability involved in cases of Compromise Section, Claims Division, 

pending June 30, 1949 

146. Results obtained in cases closed in Compromise Section, Claims Division, fiscal year 1949 

226 

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ANNUAL REPORT 

OP THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, 

Washington, D. C., January 9, 1950. 

The honorable the SECRETARY OF THE TREASURY. 

SIR: 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, 

1949: 

GENERAL 

The Bureau of Internal Revenue is responsible for the assessment 

and collection of all taxes imposed by any law providing internal 

revenue. It also has responsibilities under statutes which, while not 

imposing taxes, have some relation to internal revenue. These include 

the Federal Alcohol Administration Act (49 Stat., 977), as amended 

(27 U. S. C. and Sup., 201-212); the Liquor Enforcement Act of 1936 

(49 Stat., 1928, 27 U. S. C., 211 -228); the Federal Firearms Act (52 

Stat., 1250, 15 U. S. C., 901 -909); and the Stabilization Act of 1942 

(56 Stat., 765), as amended (50 U. S. C., App. Sup., 961 -971). 

INTERNAL REVENUE COLLECTIONS 

The following table shows the collections by general sources of 

revenue for 1949 as compared with 1948: 

Summary of internal revenue collections, fiscal years 1948 and 1949 

General source 

Fbeal year Increase or decrease (—) 

1918 1949 Amount Percent 

Income and profits taxes: 

Individual: 

Withheld by employers $11,533,576,972 $10,055, 501, 785 —$1,478,075,187 —12.8 

Other 9, 464, 203, 727 7,996, 320,132 —1,467,883,595 —15.6 

Total individual income taxes 20,997, 780,699 18,061, 821, 917 —2,945,958, 782 —14.0 

Corporation: 

Income taxes 9,851, 499, 537 11, 342, 643, 703 1, 491, 144, 256 15.1 

Excess profits taxes: 

Declared value I 17, 643, 249 16, 233,475 —1, 409,774 —8.0 

Revenue Act of 1940. as amended'. 305, 251,476 194,495,199 —110,756,277 —36.3 

Army and Navy contracts 15, 572 296,768 281,196 1,895.8 

Total corporation income and 

profits taxes 10,174, 409, 834 11,553,669, 234 1,379, 259,400 13.6 

Total income and profits taxes_ 31, In. 190, 6a3 2%605,491,151 —1, 566, 699,382 —5.0 

1 
21, 594,617 

-6,637,893 

122,298, 670 

- 20, 711,951 

97,080,695 

2 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Summary of internal revenue collections, fiscal years 1948 and 1949-Continued 

Increase or decrease (-) 

Amount Percent 

Fiscal year 

General source 

Employment tans: 

'Old-age insurance (Federal Insurance 

Unemployment insurance (Federal UnCarriers taxes-old-age benefits (Rail- employment Tax Act) 

Contributions Act) 

road Retirement Tax Act) 

2,381,342,353 Total employment taxes 

Miscellaneous internal revenue: 1,722,833 Capital stock tax 822,380,121 Estate tax 76,965,322 Glft tax 

' Digit-Med :spirits (Imported, excise) 109,985,295 

Distilled spirits (domestic, excise)._ 1,326,267,594 

Distilled spirits rectification tax 34,983,322 

60,981,

2,

836 Wines 4557 Floor taxes, wines and liquors 12,489,467 Bottle or container stamps 697,097,258 Fermented malt liquors 13, 519,426 Special or occupational taxes 

Total alcohol taxes 

I, 3W,280, 153 Tobacco taxes 79,485,936 Stamp taxes 

Manufacturers' excise taxes 1,649,234,053 

469,922,738 Retailers' excise taxes 

Other taxes (communications, transportation, admissions, oleomargarine, etc., 

and repealed taxes not listed above)_... 

Total miscellaneous internal revenue. 

Grand total 

I Repealed for tax years ending after June 30, 1946. 

I Repealed for tax years beginning after Dec. 31, 1945. 

Repealed for tax years ending after June 30, 1945. 

REFUNDS AND REPAYMENTS 

During the year refunds of tax collections, together with interest, 

in total amount of $2,902,742,898, were made from the appropriation 

"Refunding internal revenue collections, 1949 and prior years." 

Following is a summary of the refunds, showing the number of 

claims, the amounts of refunds and repayments allowed (including 

drawbacks and stamp redemptions), and the amounts of interest paid 

thereon, with respect to each general class of tax during the fiscal 

year 1949 as compared with the fiscal year 1948: 

Number of claims paid and the amount of refunds, payments, and repayments, 

including interest, during the fiscal years 1948 and 1949 

Class of tax 

Number of claims 

Amount refunded or 

paid 

Interest allowed meluded in amou

C

nt 

refunded) 

1948 1949 1948 1949 1948 1949 

Refunds of internal revenue 

collections: 

Income and profits taxes: 

Individual 

Corporation 

Total income and prof- 

„ its taxes 

31, 882,485 

76,012 

38,582,744 

78,919 

$1,703,802,201 

528,953,206 

$2,408,761,223 

413, 779,591 

$22,037,370 

32, 150, 702 

931,895,975 

51,844, 756 

1, 918, 497 38,681,663 2,232, 755,407 2,822,535,814 54,188,072 83,690,732 

Class of tax 

Number of claims 

Amount refunded or 

paid 

refunded) 

Interest allowed (in. 

cludep in amount 

1948 1949 1948 1949 1948 1949 

Employment taxes: 

Old-age insurance (Federal Insurance Contributions Act) 

Unemployment insurance 

(Federal Unemployment Tax Act) 

Carriers taxes-old-age 

benefits (Railroad Retirement Tax Act) 

Total employment 

taxes 

Miscellaneous internal revenue: 

Capital stock tax 

Estate tax 

Gift tax 

Alcohol taxes 

Tobacco taxes 

Manufacturers' and retailers' excise taxes 

Other taxes 

Total miscellaneous internal revenue 

Processing and related taxes 

Total refunds of Internal 

revenue collections__ _ 

Repayments (not refunds of taxes 

erroneously collected): 

Redemption of stamps: 

Alcohol tax 

Miscellaneous taxes: 

Narcotics 

Silver 

Tobacco 

Other miscellaneous 

stamps 

Total miscellaneous 

stamps 

Total stamp redemptions 

Drawbacks: 

Alcohol 

Tobacco 

Total drawbacks 

Total refunds and repayments of internal 

revenue 

198,896 

11,604 

305 

406, 744 

13,126 

412 

5,073,015 

2, 511, 236 

30,685 

7,858,778 

2,818,346 

570,210 

237, 967 

98,006 

4,722 

139,602 

196,980 

104, 571 

210,755 420,282 7,619,938 11, 243,339 340,695 390,553 

136 

1,910 

327 

12,915 

27 

1,148 

6, 408 

47 

2, 384 

448 

17,837 

18 

1,46 

4, 815 

128,040 

10, 014,297 

628, 930 

38, 230, 397 

1,344 

1,350,111 

2,938, 769 

31,692 

17, 741,471 

1,136, 224 

42,503, 783 

961 

1, 422, 438 

2, 691, 086 

28,119 

1, 568, 292 

91, 678 

27,503 

30 

164,688 

75,677 

4, 999 

1,949, 567 

136, 080 

17,287 

32 

193,360 

95,061 

21,871 27,016 53, 291, 988 65,527,635 1,953,985 2,396,365 

21 12 82,108 71,687 32,183 7,885 

2,171,144 

2,933 

58 

2,070 

3,215 

39,108,973 

2,318 

61 

2,195 

3,581 

2, 293, 744,339 

471,826 

1,118 

453 

2,950, 89 

367,918 

2,899,378, 470 

349,420 

76 

238,439 

3,300 

2, 770, 742 

56, 514,935 

17 

15,873 

99 

86, 335, 535 

25 

8 

11,317 

5,346 5,818 3,323,379 3,012,557 15,972 11,325 

8,279 8,136 3, 795, 205 3,381, 978 15,989 11,350 

2 

5 

9 991 

1,756 

2,451 

7 9 2, 747 2, 451 

32,179,430 39,117,118 2,297, 542,291 2,902, 742,898 56, 630,924 88,346,884 

Non.-There was also refunded during the fiscal year 1949 the amount of $16,610, with no interest, from 

Puerto Rico trust fund collections, covering 46 claims. 

The figures in this table will no agree with those in ater sections of this report for the reason that the 

amounts shown in the later sections relate to claims disposed of by the Units, whereas this table- shows the actual payments made. 

1,612,720,919 

208,508,300 

560,113,134 

2,255,328,754 

1,855, 711,499 

8,311,009, 410 

1948 

2,476,112, 762 

121, 773, 303 

1,276,180,995 

33,793,236 

65, 

719, 565 

12, 297,810 

686,357, 516 

14,402,982 

2,210,607,168 

1,321,874,770 

72,828,043 

1, 771, 532,723 

449,210,787 

1, 752,792,194 

8,381,521,106 

687,150,996 

226,228,180 

562,733,585 

6,137, 508 

72.6, 780, 589 

60,757,344 

1949 

4,414,675 

-86, 599,552 

-16,207,978 

11,808,008 

- 50.086, 599 

-1,190,086 

4,819,925 

-22,992 

-201,657 

- 10,729, 742 

883,556 

- 44,719,588 

74,930,077 

17,719,880 

2,620,451 

94, 770,409 

70,511,696 

256.2 

-10.5 

-21.1 

10.7 

-9.8 

- 3.4 

7.9 

-54.0 

- 1.6 

-1.5 

6.5 

-2.0 

1.7 

-8.4 

7.4 

- 4.4 

5.9 

46 

8.5 

0.5 

4.0 

0.8 

41,864,542, 295 40,463,125,019 -1,031,417, 276 -3.3 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 3 

Number of claims paid and the amount of refunds, payments and repayments, 

including interest, during the fiscal years 1948 and 1949-Continued 
Increase or 

decrease (—) 

—5, 336 —0.3 1,891,679 

Fiscal year 

0.7 

15. 7 

26.8 

—11.6 

1,897,015 Total 

General class of tax 

Amount 

Income and profits tax 

Employment taxes 

Alcohol taxes 

Other taxes 

Percent 

Number on payroll as of- Increase 

or 

decrease 

June 30, 1948 June 30, 1949 

—108 

30, 692 29, 908 

71 88 

8, 398 9,177 

80 86 

4,054 4,058 

14 15 

1,286 1,470 

528 607 

84 149 

370 409 

1,904 1,747 

47,481 47, 712 

52,143 52,286 123 

—784 

15 

779 

6 

4 

1 

184 

79 

es 

39 

—157 

231 

4 REPORT OF. COMMISSIONER OF INTERNAL REVENUE 

ADDITIONAL TAX ASSESSED AS A DIRECT RESULT OF ENFORCEMENT EFFORTS 

During the fiscal year ended June 30, 1949, additional assessments 

against all classes of taxpayers aggregated $1,891,679,000. This represents a decrease of $5,336,000, or 0.3 percent, as compared with 

$1,897,015,000 additional assessments made during the preceding 

fiscal year. Of the 1949 total of additional assessments, $1,698,284,000, 

or 89.8 percent, represents additional income and profits taxes. This 

amount is 0.7 percent more than the $1,686,841,000 additional assessments of income and profits taxes made during the 1948 fiscal year. 

A comparison of the additional assessments made during the fiscal 

year ended June 30, 1949, with that of the fiscal year ended June 30, 

1948, for the four general classes of tax is shown below: 

Additional assessments, fiscal years 1948 and 1949 

iTax, interest, and penalties, including duplicate and jeopardy assessments] 

/Money figures in thousands of dollars/ 

During the fiscal year deputy collectors of internal revenue collected 

$346,509,480 from taxpayers against whom distraint warrants had 

been issued. This amount, collected through the direct efforts of the 

collectors' field forces is not included in the additional assessments 

shown above; however, a negligible portion of the additional assessments are collected through the issuance of distraint warrants. 

PERSONNEL SUMMARY 

During the fiscal year ended June 30, 1949, there were in the field 

and departmental service of the Bureau 12,721 appointments and 

12,598 separations. Included in the number of separations are 30 

employees who were granted military furloughs, 445 retirements, of 

which 88 were on account of disability, and 18 employees separated 

for disciplinary reasons. The distribution of personnel in the field 

and departmental service of the Bureau at the close of the fiscal year 

1948, and the distribution at the close of the fiscal year 1949, are 

compared in the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 5 

Summary of personnel, Bureau of Internal Revenue, June 30, 1948, as compared 

with June 30, 1949 

Branch of service 

Departmental service 

Field service: 

Offices of collectors of internal revenue 

Supervisors of accoonts and collections 

Internal revenue agents' forces: 

Income, profits, estate, and gift taxes 

Miscellaneous and sales taxes 

Alcohol Tax Unit: 

Offices of district supervisors 

Field inspection force 

Intelligence Unit 

Technical Staff 

Excess Profits Tax Council 

Office of the Chief Counsel 

Processing Division 

Total field service 

Grand total 

At the beginning of the year, the number of Bureau employees holding war-service or interim appointments totaled 7,298, or about 14 

percent of the entire personnel. Examinations conducted by the 

Civil Service Commission and by examining boards operating in Bureau field offices, under supervision of the Civil Service Commission, 

provided opportunities for many employees to qualify for permanent 

status. As a result, 3,892 employees were converted to permanent 

status during the year. The number of employees holding warservice or interim appointments at the close of the year totaled 3,802, 

or approximately 7 percent of the entire personnel. 

Due to the exhaustion of eligible registers in certain areas and in 

anticipation of funds being available for the employment of additional 

personnel in the fiscal year 1950, new examinations for the positions 

of internal revenue agent and zone deputy collector were held generally throughout the country. As a result, lists of qualified applicants are available to meet present and future needs for some time 

to come. 

Supplementing the transfer to the field offices of the preparation of 

personnel action documents, which eliminated a mass of paper work 

theretofore performed in the central office of the Bureau in Washing 

ton, in September 1948, officers in charge of field offices were delegated 

authority to approve locally a great majority of personnel actions 

which are incident to the daily operations of their offices. Experience 

to date has indicated that this shift of responsibility has resulted in 

economy of time and effort and in improved administration. 

In May 1949, the keeping of retirement accounts and records was 

decentralized to eight field offices in the New York City area as an 

experiment to determine the feasibility and advisability of transferring 

this paper work to the field service generally. The experiment proved 

successful and, as a result, the maintenance of retirement records and 

accounts of some 45,000 employees will be decentralized to all field 

offices, the transfer to be completed in the fall of 1949. 

860947-50-2 
6 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

IMPROVEMENTS IN ORGANIZATION AND PROCEDURE 

Emphasis was placed throughout the year on the development of 

organizational and procedural improvements that represent greater 

efficiency in the Bureau's operations and better service to taxpayers. 

The Committee to Direct Management Studies of the Bureau of Internal Revenue, established by order of the Secretary on July 2, 1948, 

afforded valuable consultative assistance to the Commissioner in the 

formulation of solutions for management problems. A firm of management engineers was employed to make a study of operating methods in the offices of collectors of internal revenue, and a report embodying the recommendations arising from such study was submitted 

in January 1949. Highly satisfactory results were also obtained from 

the work simplification and "cash awards for suggestions" programs, 

which provide for effective utilization of the constructive ideas of the 

Bureau's own rank and file employees. 

Organization changes.—In the Washington office, the Estate and 

Gift Tax Division was transferred from the Miscellaneous Tax Unit to 

the Income Tax Unit. This resulted in the closer linking of work in 

the field and headquarters offices, since all field examinations of estate 

and gift tax returns are made by revenue agents. In the area of administrative services, additional decentralization was achieved by the 

transfer of certain personnel records to field offices and by greatly 

enlarging the authority of field officers to approve personnel actions. 

Also, the work of surveying, classifying, and storing approximately 

2,500,000 individual income tax returns, previously performed in 

Washington, was made the responsibility of field offices. 

Internal improvement programs.—The success of the work simplification and "cash awards for suggestions" programs in reaping the 

benefits of employee interest in improved methods is shown by the 

facts that 871 work simplification recommendations were approved 

and installed during 1949, and that 602 cash awards were made. 

Mechanization of operations in collectors' offices.—The processing of 

nearly 250 million tax returns and associated documents each year is 

an operation that can be handled most economically if mechanized 

accounting and recording techniques can be utilized in its performance. 

Accordingly, the Bureau continued throughout the year an energetic 

and systematic campaign to mechanize as many as possible of the 

processing and recording operations carried on in collectors' offices. 

Punch card tabulating equipment and processes were installed in 

seven additional collection districts; namely, the districts of sixth 

California, first Illinois, Maryland, Michigan, and first, second, and 

third New York. During 1948 such equipment was used only for 

processing those income tax returns for which the collectors computed 

the tax liability, but in 1949 experiments were conducted in its use 

for the processing of all types of income tax returns. There was 

rapid acceleration of the microfilming program, resulting in the release of substantial amounts of filing equipment and floor space much 

in need for current operations. 

Plans for tests and pilot operations.—The management-engineering 

firm's report on operations in collectors' offices contained a number 

of recommendations for new equipment and procedures. In view of 

the far-reaching implications of such recommendations, it was evident 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 7 

that they should be tested in pilot operations before being installed 

on a Nation-wide basis. Accordingly, several task force groups were 

established to arrange for the necessary tests, analyze the results, 

and either prepare plans for the implementation of the proposal or 

recommend its rejection. Most of these tests will extend into the 

fiscal year 1950. Examples of the tests for which arrangements were 

made by the task forces are the following: 

(1) Electromatic typewriters, continuous forms, and roller platen 

posting machines for processing individual income tax returns. 

(2) Discontinuance of separate accounts to record collection of 

accrued penalties and interest, collections obtained after abatement 

of assessments as uncollectible, and excess collections of income and 

withholding taxes. 

(3) A new and simplified scheme of block numbering of returns to 

reduce typing and proofreading. 

(4) Validating machines and bank proof machines for the processing and control of remittances; also the adaptation of cash register 

machines to the validation of special tax stamps. 

(5) A simplified procedure for the control and disposition of unclassified collections. 

(6) High speed posting machines with direct subtraction and continuous carbon-interleaved forms for the preparation of accounting 

and related records. 

(7) Inserting and mailing machines for use in the distribution of 

tax return forms and instructions. 

COST OF ADMINISTRATION 

The amount of $210,859,000 was appropriated for the fiscal year 

1949 for salaries and expenses in connection with the assessment 

and collection of internal revenue taxes and the administration of 

internal revenue laws. The expenditures and obligations against the 

Bureau appropriation were $209,205,715, leaving an unexpended 

balance of $1,653,285. The expenditures do not include the amounts 

expended for refunding taxes illegally or erroneously collected and 

for the redemption of stamps. The cost of collecting $40,463,125,019 

during the year was $0.52 per $100 compared with $0.44 per $100 

for 1948. 

Data on the annual cost of administration, although of interest and 

value for certain purposes, cannot be relied upon either as a guide 

to the proper scale of administrative activity or as a measure of 

relative efficiency of operation from year to year. An annual ratio 

of cost to collections is determined by many factors, most of which 

have no relationship to these objectives. To illustrate, one such 

factor is the nature of the tax system. The higher the level of tax 

rates and the more numerous the levies that are inherently economical 

to collect the lower will be the average cost ratio. Another factor 

is the prevailing level of salaries paid to Bureau personnel. A third 

factor is the volume of essential services performed for taxpayers, 

such as computation of tax liability, and the volume of investigative 

activity required with respect to refund claims, both of which have 

expanded markedly during recent years. 
S REPORT OF COMMISSIONER OF INTERNAL REVENUE 

INCOME TAX CONVENTIONS AFFECTING THE BUREAU OF INTERNAL REVENUE 

PROMULGATED DURING THE FISCAL YEAR 1949 

A convention between the United States of America and the Kingdom of the Netherlands for the avoidance of double taxation and 

the prevention of fiscal evasion with respect to taxes on income and 

certain other taxes was proclaimed by the President on December 8, 

1948. This convention was effective as of January 1, 1947. 

A convention between the United States and Denmark for the 

avoidance of double taxation and the prevention of fiscal evasion 

with respect to taxes on income was proclaimed by the President on 

December 8, 1948. This convention was effective as of January 1, 

1948. 

IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1949 AFFECTING 

THE BUREAU OF INTERNAL REVENUE 

EIGHTIETH CONGRESS, SECOND SESSION 

Public Law 864, approved July 1, 1948, amends Title III of the, 

National Housing Act, as amended, so as to provide in section 304 

thereof that the Federal National Mortgage Association, including its 

franchise capital, reserves, surplus, mortgage loans, income, and 

stock, shall be exempt from all taxation now or hereafter imposed by 

the United States. 

Public Law 869, approved July 1, 1948, amends section 812(e)(1)(G) 

of the Internal Revenue Code (relating to the marital deduction for 

estate tax purposes in the case of life insurance with power of appointment in the surviving spouse) by expanding the application of 

the provision to include cases where insurance proceeds are held by 

the insured subject to an agreement to pay only interest thereon 

annually or at more frequent intervals and cases where interest is to 

be paid for a period and installments of the proceeds are to be paid 

for a period. The amendment also extends the application of the 

provision to annuity and endowment contracts, and to proceeds 

under an insurance contract upon the life of a person other than the 

decedent where the insured survives the decedent. The amendment, 

which is applicable with respect to estates of decedents dying after 

December 31, 1947, also makes certain clarifying and technical 

changes in section 812 (e)(1)(G). 

Public Law 899, approved July 3, 1948, amends section 3154(a) of 

the Internal Revenue Code by adding thereto a provision requiring 

the Commissioner of Internal Revenue to refund or credit to any 

brewer taxes paid by him on beer, ale, and similar fermented malt 

liquor which was lost in bottling operations, such refund or credit for 

any calendar month not to exceed 2% percent of the tax paid by the 

brewer on all beer, etc., removed during such month from his brewery 

to his bottling house. It also amends section 3154(b) of the Code to 

provide that no claim resulting from a loss from bottling operations 

shall be allowed unless made within 90 days after the close of the 

month within which such loss occurred. This amendment is applicable only with respect to beer, etc., which is lost after July 1, 1948. 

It also amends section 3404(d) of the Code so as to exempt from the 

tax on musical instruments those sold for the use of religious or nonprofit educational institutions for exclusively religious or educational_ 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

purposes. Public Law 899 also amends section 3443(a)(3)(A)(i) of 

the Code so as to permit the allowance of a refund or credit of the 

tax on musical instruments to the manufacturer, producer, or importer thereof where such instruments are resold by any person for 

the use of any religious or nonprofit educational institution for 

exclusively religious or educational purposes. 

EIGHTY-FIRST CONGRESS, FIRST SESSION 

Public Law 2, approved January 19, 1949, provides for expense 

allowances for the President, the Vice President, and the Speaker of 

the House of Representatives in the amounts of $50,000, $10,000, and 

$10,000 per annum, respectively, and provides that no tax liability 

shall accrue with respect to such allowances. These provisions are 

effective at noon on January 20, 1949. 

Public Law 4, approved February 3, 1949, extended through June 

30, 1949, the applicability of Public Law 769 (Eightieth Congress), 

approved June 25, 1948, which provides that certain articles donated 

by the people or Government of France for sale for charitable purposes 

in the United States may be entered, or withdrawn from warehouse, 

for consunption free of customs duties and internal revenue taxes. 

Public Law 33, approved March 31, 1949, provides that the import 

tax imposed under section 3425 of the Internal Revenue Code shall 

not apply with respect to articles (other than copper sulphate and 

other than composition metal provided for in paragraph 1657 of the 

Tariff Act of 1930, as amended, which is suitable for processing into 

castings) entered for consumption or withdrawn from warehouse for 

consumption during the period beginning April 1, 1949, and ending 

with the close of June 30, 1950. 

Public Law 35, approved March 31, 1949, amends section 3469(a) 

of the Internal Revenue Code, relating to the tax on transportation of 

persons, so as to provide that a port or station within Newfoundland 

shall not be considered a port or station within Canada for the purposes 

of the provision exempting from tax certain foreign travel except any 

part thereof which is from any port or station within the United States, 

Canada, or Mexico, to any other port or station within the United 

States, Canada, or Mexico. 

Public Law 72, approved May 24, 1949, by section 120 amends section 2411 of title 28, United States Code, so as to restore provisions 

relating to interest on judgments against the United States or collectors 

of internal revenue for overpayments of internal revenue taxes, which 

provisions had been omitted when title 28 was enacted into law by 

Pubhc Law 773 (Eightieth Congress), approved June 25, 1948. 

Section 128 of Public Law 72 amends section 1141(a) of the Internal 

Revenue Code by substituting "courts of appeals" for "circuit courts 

of appeals and the United States Court of Appeals for the District of 

Columbia." 

Public Law 76, approved May 27, 1949, provides by section 144 

that the Assessor of the District of Columbia, or his duly authorized 

representatives, is authorized and empowered to request mformation 

from the Bureau of Internal Revenue relative to any person for the 

purpose of assessing the sales tax imposed by Title I of such law, and 

that the Bureau is authorized and required to supply such information 

as may be requested for such purpose. 
10 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Public Law 137, approved June 28, 1949, amends sections 403(d)(3) 

and 452(c) of the Revenue Act of 1942 by extending to July 1, 1950, 

the period for releasing certain powers of appointment free of estate or 

t tax. It also amends section 283 of title 18 of the United States 

C

ode to provide that retired officers of the armed forces of the United 

States, while not on active duty, shall not by reason of their status be 

subject to such section,. which provides criminal penalties for the 

prosecution of claims against the United States by officers or employees 

thereof. 

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. There were 92,841,730 tax returns filed in collectors' offices during 

the fiscal year 1949, as compared with 93,810,164 returns filed during 

the preceding year. Of the total returns filed, 72,247,919 were income 

tax and excess profits tax returns and declarations, as compared with 

74,410,722 in the preceding year. 

A total of 20,707,066,479 revenue stamps, valued at $3,631,121,654, 

was issued to collectors of internal revenue and to the Postmaster 

General, compared with 20,765,825,608 stamps, valued at $3,735,-

387,804, issued during 1948. 

The face value of revenue stamps returned by collectors of internal 

revenue and by the Postmaster General and credited to their accounts 

amounted to $777,740,366. There were 31 applications allowed for 

restamping packages from which the original stamps had been lost, 

mutilated, or destroyed, compared with 39 applications in the preceding year. During the year, 785,711 individual income tax, 75,175 withholding 

tax, 91,590 miscellaneous tax, and 69,518 employment tax returns 

were verified by field deputy collectors. The total number of individual income tax returns disposed of by collectors' offices was approximately 53 million, comprised of over 2 million returns which 

received office audit or field investigation, and 51 million returns closed 

after survey, without detailed investigation. At the close of the 

year, more than 70 million returns remained on hand for survey and 

possible audit action. 

The additional taxes, interest, and penalties collected or reported 

for assessment during the year as the result of collectors' investigative 

operations totaled $340,168,000. Of this total $289,760,000 involved income and withholding taxes while the balance related to 

employment taxes, alcohol taxes, and other internal revenue taxes. 

These amounts reflect an increase as compared with the preceding 

year when the corresponding total was $330,991,000, of which $281,- 

218,000 represented income and withholding taxes. For both periods, 

the figures are exclusive of amounts collected upon warrants for 

distraint (see following paragraph)• 

In enforcing the collections of overdue taxes, collectors of internal 

revenue issued 2,086,118 warrants for distraint during the year as compared with 1,752,449 warrants issued in the preceding year. The 

amount collected by field deputy collectors as a result of the issuance 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 11 

of warrants for distraint totaled $346,509,480 for the fiscal year 1949, 

representing a substantial increase over the 1948 total of $280,183,603. 

There were 1,010,810 warrants for distraint in custody of the collectors' 

field forces on June 30, 1949, as compared with 815,257 on hand June 

30, 1948. 

An average of 8,451 deputy collectors made a total of 3,252,330 

revenue-producing investigations, including the serving of warrants 

for distraint, as compared with 2,892,965 revenue-producing investgations made by an average of 8,228 field deputy collectors in the 

preceding fiscal year. 

The total amount collected and reported for assessment by deputy 

collectors was $608,368,524 as compared with $554,578,717 in the 

preceding year. The average number of investigations made per 

deputy and the average amount of tax collected and reported for 

assessment were 385 and $71,988, respectively, compared with 352 

and $67,401, respectively, in 1948. 

Collectors of internal revenue, after having taken the necessary 

administrative action, transmitted to the Bureau or otherwise disposed of 693,291 claims, as compared with 787,900 claims in 1948, a 

decrease of 94,609. The number of claims on hand in collectors' 

offices at the end of the fiscal year was 156,721, compared with 128,537 

at the close of the preceding fiscal year. 

The collectors of internal revenue certified for refund 36,554,135 

overpayments of income tax. These overpayments resulted from 

the provisions of the Current Tax Payment Act and were reflected 

on individual income tax returns filed on Forms 1040 and 1040A for 

the taxable year 1948. The refunding operation was completed 

within the fiscal year in which the returns were filed and this accomplishment resulted in a substantial saving in interest payments, as 

will be noted upon reference to the following table: 

Taxable year Number of 

refunds Principal Interest 

1943 

1944 

1945 

1946 

1947 

1948 

16,059,028 

22, 211, 755 

30,472,926 

30, 996, 723 

3h 865, 584 

36, 554, 135 

$586, 596, 165 

979,746,659 

1, 384, 293, 318 

1, 407,052, 911 

1,476, 285,843 

2,035, 793,715 

$21,926, 678 

17,186,337 

4,708, 759 

1,419,296 

1,182,703 

1,221,156 

Nom—These figures exclude refunds in excess of $1,000 which are certified by the Commissioner. 

The Supervisors of Accounts and Collections submitted 77 reports 

covering their examinations of the accounts of collectors of internal 

revenue during the year, compared with 92 reports submitted during 

the year ended June 30, 1948. Eight new collectors and four acting 

collectors were installed by the supervisors during the fiscal year. 

The Processing Division was engaged in assembling and sorting the 

documents evidencing withholding or prepayment of income tax, 

associating and comparing them with annual returns filed by individuals, and in connection with overpayment returns filed in nine collection districts, prepared refund schedules for certification by the 

collectors concerned. During the fiscal year, approximately 131,000,-

000 information documents of all kinds were received and were in 

process. 
12 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The Planning Division was expanded with a view to more nearly 

conforming its size to the increasing responsibilities devolving upon it 

in connection with the decentralization program and the implementation of the recommendations made by the management engineering 

firm which surveyed a number of representative collectors' offices 

during the year. Successful pilot installations conducted under the 

direction of the division led to the delegation to all collectors of 

responsibility for adjusting special employment tax refund claims not 

in excess of $1,000, and paved the way for adoption on a national scale, 

effective with the quarter beginning January 1, 1950, of a combined 

return form for use in reporting both income tax collected at source 

on wages and taxes under the Federal Insurance Contributions Act. 

Other tests, stemming from the engineers' recommendations, will be 

undertaken on a wide scale beginning January 1, 1950. One of these 

experiments which will be viewed with particular interest will be to 

determine the feasibility of using ledger cards in lieu of assessment 

sheets to permit the grouping of all tax accounts receivable of the 

same taxpayer. A number of different types of remittance control 

machines, cash registering devices, and other labor-saving equipment 

endorsed by the engineers also will be tested and a further trial of 

tabulating procedures and equipment will be conducted. Other 

recommendations of the engineers with respect to forms design, 

staffing standards, verification of income and prepayment credits, and 

taxpayer education are receiving continuing study. 

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 of maintaining the usual high standard of requirement for 

employment. 

The Disbursement Accounting Division administratively examined 

and recorded 1,568 monthly accounts of the collectors of internal 

revenue, internal revenue agents in charge, district supervisors, heads 

of Technical Staff Divisions, foreign account (Paris, France), including 

the San Juan, Puerto Rico Branch of the District of Maryland, comprising a total of 145,350 vouchers. In addition, 12,514 travel expense 

vouchers of employees and 23,295 vouchers covering passenger and 

freight transportation and miscellaneous expenses were audited and 

passed to the Chief Disbursing Officer, Treasury Department, or to 

the General Accounting Office for payment, making a total of 181,159 

vouchers handled during the 1949 fiscal year. 

EMPLOYMENT TAX UNIT 

The Employment Tax Unit administers the employment taxes 

imposed under Subchapters A, B, and C of Chapter 9 of the Internal 

Revenue Code. Subchapter A (Federal Insurance Contributions 

Act) relates to the taxes with respect to employment by persons other 

than carriers; Subchapter B (Railroad Retirement Tax Act) relates to 

the taxes with respect to employment by carriers; and Subchapter C 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 

(Federal Unemployment Tax Act) relates to the tax on employers 

(other than carriers) of eight or more individuals. These provisions 

of law were formerly Titles VIII and IX of the Social Security Act and 

the Carriers Taxing Act of 1937. 

Collections of employment taxes for the fiscal year 1949 were 

$2,476,112,762, an increase of $94,770,409 compared with collections 

for the preceding year. 

Assessments of employment taxes.—During the year, 5,617 assessment lists, consisting of 13,617,219 items totaling $3,125,026,287, an 

increase of $1,021,937,308 over the previous year, were approved by 

the Commissioner. These lists included original and additional 

assessments of employment taxes. Included in this total were 2,114 

lists prepared by the collectors' offices and adjusted by the Bureau, 

consisting of 13,583,302 items totaling $3,118,479,816, and 3,503 lists 

prepared in the Bureau, consisting of 33,917 items totaling $6,546,471, 

as further analyzed in the following tabulations: 

Analysis of employment tax assessments appearing on collectors' lists 

Source Items Tax and penalty Interest Total 

Federal Insurance Contributions Act___ 

Federal Unemployment Tax Act 

Railroad Retirement Tax Act 

Total 

12,914, 563 

940, 555 

28,184 

22, 152,841, 198. 99 

279,668,691. 65 

684, 873,652.88 

2736,943. 14 

319, 553.46 

9, 736.20 

$2, 153, 678, 182. 13 

280,018, 245.11 

684, 883,389.08 

13,583, 302 3, 117,383, 543. 52 1, 096, 272.80 3, 118,479, 816.32 

Analysis of employment tax assessments appearing on Commissioner's lists 

Source Items Tax Penalty Interest Total 

Federal Insurance Contributions Act__ 9,125 $927, 403.44 $203, 598.07 $58, 291.32 $1,194. 292.83 

Federal Unemployment Tax Act 24, 749 4,619,280. 83 351,216. 54 377, 769.54 5,348, 266.91 Railroad Retirement Tax Act 43 2, 572.16 49.96 1, 288. 75 3, 910.87 

Total 33, 917 5, 549, 256.43 569,864. 57 437,349.61 6, 546, 470.61 

Taxes under the Federal Insurance Contributions Act.—Collections 

of taxes imposed under the Federal Insurance Contributions Act 

amounted to $1,687,150,996 for the year, as compared with $1,612,-

720,919 for 1948, an increase of $74,430,077. These amounts include 

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

imposed at the rate of 1 percent of taxable wages paid. Returns 

under the Act are required on a quarterly basis, 11,282,734 being filed 

during the fiscal year, as compared with 10,680,002 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: 
Total to be disposed of 440, 955 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 396,405 

 390,339 

5,374 

692 

2, 752 

571 

Amount 

$839, 648. 49 

2, 546. 25 

965, 146. 02 

$1, 807, 340. 76 

136, 420. 23 

14 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Cairns 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 during the fiscal year 1949 

Claims: 

Pending at beginning of year 

Filed during year (new claims) 

Received from other sources 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 

Certificates of allowance issued when no claims were filed 

Overassessments settled by: 

Abatement 

Credit 

Refund 

Total 

Interest 

Grand total $1, 943, 760. 99 

NOTE.—The amount involved in claims filed during the year 1949 was $2,168,280. Included in the allowed 

claims shown in the above tabulation were 7,389 collectors' claims for abatement, of which 422 were multipleitem la s im Inolving 5 ,197 items There were also allowed 1,839 collectors' claims recommending refunds 

of $ 

c

49,227 plus

v interest of $1,925. The amount involved in the claims rejected during the year totaled 

$607,607. 

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

Federal Insurance Contributions Act, an employee receiving wages 

from more than one employer during a calendar year may obtain a 

refund of the amount of the employees' tax deducted from his wages 

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 wages were received and within 2 years after the 

calendar year in which such wages were received. 

Effective April 1, 1949, the responsibility of adjusting these special 

refund claims was transferred from the Employment Tax Unit in 

Washington to the collectors of internal revenue. The following 

table reflects the action taken both by the Washington and the field 

offices on these claims during the fiscal year 1949. 

Claims for special refund, under section 1401(d) of the Federal Insurance CanClaims: 

tributions Act, received and disposed of during the fiscal year 1949 

Number 

Pending at beginning of year 53, 361 

Filed during year (new claims) 387, 133 

Received from other sources 461 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

Offers in compromise.—On July 1, 1948, there were on hand 227 

offers in compromise aggregating $94,961 which had been submitted 

in settlement of an aggregate liability of $295,147, incurred under 

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

Contributions Act. There were 308 offers received, in the total 

amount of $63,548, involving an aggregate liability of $226,936; 179 

offers in the amount of $34,681 were accepted in settlement of liability 

of $115,078; 52 offers, amounting to $5,965 and involving liability 

of $37,358, were rejected; 9 offers, totaling $1,453 for liability of 

$4,286, were withdrawn; and 4 offers amounting to $1,294, payable 

on the installment basis, covering liability of $2,066, were terminated 

by default, leaving on hand at the close of the year 291 offers, totaling 

$115,116 and involving liability of $363,295. 

Coordination with Social Security Administration,.—The Bureau and 

the Social Security Administration 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, 21 inquiries from the Administration relating to such provisions were pending before the Bureau. 

During the fiscal year, 129 similar inquiries were received from the 

Administration, and 128 were disposed of, leaving 22 pending at the 

close of the fiscal year. Copies of 18 opinions of the General Counsel 

of the Federal Security Agency were furnished to the Bureau. 

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 percent on taxable wages paid with respect to 

employment. Collections amounted to $226,228,180, as compared 

with $208,508,300 for the fiscal year 1948, an increase of $17,719,880. 

Returns on Form 940 are required on an annual basis, 517,769 being 

filed during the fiscal year, as compared with 495,796 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 Commissioner for Social Security to the Secretary of the Treasury. For the calendar year 1948 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 percent of the tax and, with certain exceptions, 

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 are allowable as a 

credit against the tax, but credit with respect to such contributions 

is limited to 90 percent of the amount which would have been allowable had such contributions been paid on or before the due date of the 

Federal return. 

Number 

3, 088 

17, 438 

188 

16,255 

1,273 

434 

17,962 

 44,550 Pending at end of year 

Nora.—The amount recommended for refund was $6,508,933, and the amount recommended for rejection 

was $45,767. 
16 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Sections 601 and 602 of the Revenue Act of 1943 provide that contributions may be paid at any time and upon such payment may be 

allowable as credit against the Federal tax. Other provisions incorporated in the Revenue Act of 1943 permit certain credits to be 

allowed notwithstanding that claims for refund or credit were rejected 

prior to the enactment of such Act, and where offers in compromise 

had been accepted prior to such enactment. 

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 year 

there were received from the States 1,105,256 such statements for the 

years 1936 to 1948, 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 

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 year 1948, all 

of the 48 States, the District of Columbia, and the Territories of 

Alaska and Hawaii had enacted a law to comply with the conditions 

imposed by the Act. 

Field investigations conducted by the States in connection with the 

administration of State unemployment compensation laws resulted 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 and closed by the 

Bureau during the fiscal year 1949 and the number pending at the beginning and 

close of the year, by tax years 

Tax year On hand 

July 1, 1948 

Received 

during 

year 

Reopened 

during 

year 

Total 

Disposed 

of during 

year 

On hand 

June 30, 

1949 

1936 through 1944 705 2, 038 3, 510 6, 253 6, 952 301 

1945 565 3,894 7,128 11,687 11, 144 443 

1946 44,257 5, 947 22, 559 72, 763 69,296 3,467 

1947 461,094 26,444 10,729 498.267 469,881 28,386 

1948 None 487,635 297 487,932 2,822 485,110 

Total 606,621 525,958 44,223 I, 076, 802 569,095 517,707 

The following table sets forth information relative to claims adjusted and certificates of overassessment or of allowance issued under 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17 

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

Security Act: 

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

Security Act received and disposed of during the fiscal year 1949 

Pending at beginning of year 

Filed during the year (new claims) 

Received from other sources 

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 

Overassesaments settled by: 

Abatement 

Credit 

Refund 

Total 

Interest 

Grand total 5, 150, 382. 63 

Nom-Included in the allowed claims shown in the above tabulation were 1,696 collectors' claims for 

abatement, of which 69 were multiple-item claims involving 375 items. There were also allowed 3,861 collectors' claims recommending refunds of 4208,785 plus interest of $7,996. The amount involved jected during the year totaled $704,940. in claims reOffers in compromise.-On July 1, 1948, there were on hand 181 

offers in compromise aggregating $56,950, which had been submitted 

in settlement of an aggregate liability of $402,185 incurred under 

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

Tax Act. There were 188 offers received, in the total amount of 

$36,430, involving an aggregate liability of $239,148; 143 offers in the 

amount of $35,311 were accepted in settlement of liability of $228,365; 

46 offers amounting to $4,769 and involving liability of $48,366 were 

rejected; 8 offers amounting to $1,282 and involving liability of $5,751 

were withdrawn; and 4 offers, totaling $8,547, payable on the installment basis, covering liability of $14,297, were terminated by default, 

leaving on hand at the close of the year 168 offers totaling $43,471 

and involving liability of $344,554. 

Railroad Retirement Tax Act.-Collections of employers' tax and 

employees' tax under the Railroad Retirement Tax Act aggregated 

$562,620,309, as compared with $560,061,477 for the previous year, 

an increase of $2,558,832. Each tax was imposed at the rate of 5% 

percent of the taxable compensation paid during 1948, and at the 

rate of 6 percent of the taxable compensation paid during 1949. 

Collections of employee representatives' tax, which was imposed at 

the rate of 11% percent of the taxable compensation paid during 1948, 

and at the rate of 12 percent of the taxable compensation paid during 

1949, amounted to $113,277, as compared with $51,657 for the preprevious year, an increase of $61,620. Returns are required on a 

Number 

4,838 

14,696 

24 

19,558 

13,704 

1,662 

247 

15,613 

3, 945 

1, 317 

Amount 

$2, 332, 144. 71 

50, 216. 54 

2, 624, 431. 11 

5, 006, 792. 36 

143, 590. 27 
Fiscal year 

Increase or 

decrease (-) 

Source 

1948 1949 

Individual income tax: 

Withholding-Current Tax Payment Act of 1943._ 

Other 

Total 

Corporation income tax I 

Declared value excess-profits tax 

Excess profits tax 

Army and Navy contracts 

Grand total 

$11, 533, 576, 972 $10, 025, 501, 785 -12: 14- 945 41978011::,28749 150098,6447; 127 27185966; 7 9, 464, 233, 727 7, 996, 320, 132 -1, 467, 883, 595 

20, 997, 780,699 18,051,821,917 

9, 851, 499, 537 11, 342, 643, 793 

17,643,249 16, 233, 475 

305, 251, 476 194,495,199 

15. 572 296,768 

31, 172, 190.533 29, 605, 491, 151 -1, 566, 609,382 

18 REPORT OF COMMISSIONER OF INFERNAL REVENUE 

quarterly basis, 25,248 being filed by employers, a decrease of 2,133• 

2,535 returns were filed by employee representatives, an increase of 

1,776 over the previous year. The complete and final audit of these 

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

The following table sets forth information relative to claims 

disposed of under the Railroad Retirement Tax Act and/or the Carriers Taxing Act of 1937: 

Claims under the Railroad Retirement Tax Act and/or the Carriers Taxing Act of 

1937 received and disposed of during the fiscal year /949 

Claims: 

Pending at beginning of year 

Filed during year (new claims) 

Received from other sources 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 95 

Certificates of allowance issued when no claims were filed 19 

Amount 

Over assessments settled by: 

Abatement 

 $98, 128. 27 

Credit 

5, 222. 00 

Refund 

 519, 322. 57 

 622, 672. 84 

 118, 699. 03 

Grand total 

Nova-The amount involved in the claims rejected during the year totaled $15,842. 

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, the Railroad 

Retirement Tax Act, and the Federal Unemployment Tax Act. 

Copies of 177 opinions of the General Counsel of the Board were 

furnished to the Bureau. 

INCOME TAX UNIT 

General functions.-The Income Tax Unit is charged with the 

administration of the internal revenue laws with reference to taxes on 

the income of individuals and fiduciaries, and on both the income and 

the excess profits of corporations. The administration includes the 

preparation of regulations, interpretative and procedural rulings, and 

instructions regarding such laws; the preparation of tax and information returns to be filed thereunder; and the examination and adjustment of returns, through office audits and field investigations, to 

determine the correct tax liability as required by law. 

Collections.-During the fiscal year ended June 30, 1949, collections 

of income and excess profits taxes amounted to $29,605,491,151. This 

represents a decrease of $1,566,699,382 as compared with the amount 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 19 

collected in 1948, which totaled $31,172,190,533. The comparison in 

detail is as follows: 

Collections during the fisca years 1948 and 1949 

I The corporation income tax collections for the fiscal year 1948 Include $6,098 and for the fiscal year 1949 

$6,873 paid by Alaskan railroads under sections 1300 and 1301 of the Internal Revenue Code. In addition, 

these collections also include tax withheld at source under sections 143 and 44 of the Interns 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 cannot be stated as it has not been tabulated separately. 

Returns and declarations filed.-The number of all types of income 

tax returns filed during the past year was 66,413,281, as compared 

with 67,478,700 returns filed in 1948, a decrease of 1,065,419. The total 

number of income tax returns filed by individuals was 53,337,905, 

which represents a decrease of 3.0 percent from the number received 

in 1948. The number of returns shown for each fiscal year includes 

the delinquent returns filed during that year relating to prior years. 

Declarations of estimated tax filed in the period July 1948 through 

January 1949, relating to the 1948 tax year, numbered 1,577,694, and 

brought the total number of 1948 declarations to 7,364,504. As of June 

30, 1949, the number of declarations filed with respect to the 1949 

tax year had reached 4,479,652. 

Details as to the number of returns and declarations filed are as 

follows: 

Type of return 

Fiscal year 

1948 1949 

Individuals: 

Citizens and resident aliens 

Nonresident aliens 

Fiduciaries 

Partnerships 

Employers-income tax withheld 

Withholding agents 

Corporations: 

Income tax 

Personal holding company surtax 

Exempt organizations 

All other 

Total returns 

DeClarations of estimated tax 

Grand total 

154,891,164 

86,455 

389,362 

1,012, 441 

10, 299, 710 

11, 154 

604, 926 

5, 806 

108, 635 

62,447 

53,260,692 

77,213 

385,148 

947,497 

10, 873,987 

11, 181 

646, 744 

5,836 

117,257 

87,726 

67, 478, 700 

6,932,022 

66, 413, 231 

A 834, 638 

74, 410, 722 72, 247, 919 

Number 

101 

492 

2 

595 

465 

32 

3 

500 

Total 

Interest 

 741,371.87 
Type of return 

Corporation 

Individual 

Fiduciary 

Total 

164, 646 

I 426, 121 

12,352 

20 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Preliminary review of income and excess profits tax returns.—Of the 

returns filed during the year 1949, as shown in the preceding table, 

3,989,011 consisted of returns of individuals and partnerships reporting 

income of substantial amounts or involving complex transactions,' 

taxable returns of fiduciaries, returns of withholding agents, corporation income and excess profits tax returns, personal holding company 

returns, and returns of exempt organizations. 

During the year 1949 the Bureau revised the procedure with respect 

to the preliminary review of individual returns included in the above 

classification, so that such returns for taxable years beginning after 

December 31, 1947, are now reviewed and classified by revenue agents 

in the field offices, instead of the Washington office. The preliminary 

review of returns, 

 other than individual returns, continues in the 

Income Tax Unit in Washington, as under the procedure prior to 

revision. Upon initial review of those returns forwarded to Washington 

(including those on hand in Washington July 1, 1948, relating to 

previous taxable years), 1,814,382 were closed and 603,119 were found 

to require further consideration and investigation by the field offices 

of the Income Tax Unit. A comparative analysis of the results of 

this initial reviewing operation is as follows: 

I Figures for the individual returns initially reviewed in the field offices after the change in procedure 

above referred to, are not presently available. Accordingly the number of return constituting the work 

load of the field offices for the coming year is somewhat greater than is indicated by the number of field 

returns shown. 

There was also inaugurated during the year 1949, a method whereby 

representative samples of individual income tax returns, including 

many which might not have been selected for field investigation under 

previously existing classification procedure, are automatically selected 

by the Statistical Division in Washington, for intensive investigation 

as a "sample audit." The figures pertaining to field returns do not 

include this random sample. 

Investigation of tax returns by field offices .—The number of income and 

excess profits tax returns investigated during the year 1949 was 614,323, 

as compared with 595,729 for 1948. 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 the field offices during the 

year numbered 18,624, as compared with 18,185 for 1948. 

The total number of income and excess profits tax returns on which 

action was completed by the field offices during the year was 2,097,122, 

I The collectors retained for audit all returns on Form 1040-A, together with returns on Form 1040 which 

show adjusted gross income of under $7,000 (provided total receipts from business or profession were not in 

excess of 425,000). During the year 1949, the number of Forms 1040 filed equaled 33,600,363, of which 

30,660,554 were retained for audit by collectors under this rule. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 21 

consisting of 2,023,706 income tax returns and 73,416 excess profits 

tax returns. In addition, the field offices completed their work on 

29,299 estate and gift tax returns. The results shown include returns 

which required investigation as well as returns for which investigations 

were deemed unnecessary. The following table shows the number of 

returns on which action was completed during 1949, 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 1948 and 1949 

Type of return 

Fiscal year 

1948 1949 

Income tax: 

Corporations, individuals, and fiduciaries: 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total 

Partnerships 

893,450 

28A 914 

121,139 

1, 132,918 

244, 295 

116,719 

1,298, 503 

486, 006 

1,533,923 

489, 783 

Total income tax returns 1,784,539 2,023, 706 

Excess profits tax: 

No change 73, 274 35, 147 

Deficiency adjustments 36,012 24,808 

Overassessment adjustments 15,932 13, 463 

Total excess profits tax returns 125, 218 73, 416 

Estate and gift tax: 

No change 14,246 15,313 

Deficiency adjustments 12, 463 12, 590 

Overassessment adjustments 1, 255 1,396 

Total estate and gift tax returns 27,963 29,299 

Petitions to The Tax Court of the United States filed during 1949 

involved 8,520 returns and proposed tax deficiencies of $170,382,276. 

This compares with 7,394 returns and tax deficiencies of $164,127,620 

for the fiscal year 1948. For a statement showing the number of 

returns, amounts of proposed tax, and penalties in cases petitioned, 

classified by tax years, see page 128. 

Revenue results of investigation of income and excess profits tax returns.—

The amount of additional tax, interest, and penalty assessed by the 

Income Tax Unit during 1949 reached an unprecedented total of 

$1,408,523,728, representing an increase of 0.2 percent as compared 

with 1948. The portion of this total applicable to income tax returns 

is $846,842,861, and the portion applicable to excess profits tax returns 

is $561,680,867. Excluding jeopardy and duplicate items, the amounts 

for these two classes of taxes were $792,183,080 and $511,711,052, 

respectively. In relation to the total technical personnel assigned 

to the field offices, the amount of additional tax, interest, and penalty 

assessed in 1949 (including the estate and gift tax deficiencies set forth 

on page 31) represented an average of $220,065 for each agent, as 

against $237,440 for 1948. An analysis of the additional income and 

880847-50-8 
J 

22 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

excess profits tax assessments for the fiscal year 1949 as compared 

with the fiscal year 1948 follows: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1949 and 1948, by nature of assessment 

Nature of assessment Number 

of return Additional tax Interest Penalty Total 

FISCAL YEAR 1949 

Regular 331,123 $1, 069, 288, 679 202, 969, 750 $31, 637, 703 $1, 303, 894,132 

Jeopardy I 1, 479 69, 024,677 16, 108, 495 11, 437, 474 96, 570, 646 

Duplicate ) 

Total_ 

969 6,226, 412 1,514,874 317, 577 8,058,950 

333, 571 1, 144, 537, 855 220, 593, 119 43, 392, 754 1, 408, 523, 728 

FISCAL YEAR 1948 

Regular 344,014 1, 107, 458, 590 178,461, 722 26, 695, 257 1, 312, 615,509 

Jeopardy 1 1, 900 63, 202, 939 10, 435, 153 9, 875, 828 83, 513, 920 

Duplicate 1 

TotaL 

1, 890 7,495, 373 1, 899, 787 99, 361 9, 494, 521 

347, 804 1,178,156, 902 190,796,602 36, 670, 446 1, 405, 624, 010 

• 1 Duplicate paspasments made under the jeopardy provisions are included with e jeopady esaeamenta. 

The force of agents decreased from 7,501 at June 30, 1947, to 

6,539 at June 30, 1948, but increased during the fiscal year 1949 

to 7,011 at June 30, 1949. 

Stage at which additional tax was assessed.-The effectiveness of the 

settlement authority vested in field officers is evidenced by the high 

proportion of cases closed by agreements with taxpayers, without 

the issuance of formal deficiency notices which are otherwise required 

by law and from which taxpayers may appeal to the Tax Court. 

Of the total number of 332,092 income and excess profits tax returns 

on which regular additional assessments (including duplicate-regular) 

were made, 318,445 additional assessments, or 95.9 percent, were made 

by agreement with the taxpayers without the necessity of a statutory 

notice, as compared with 95.8 percent in the fiscal year 1948. Of the 

total regular additional tax assessed (including duplicate-regular), 

aggregating $1,075,513,178, the amount assessed by agreement was 

$991,910,896, or 92.2 percent, as compared with 91.9 percent for last 

year. 

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

excess profits tax assessments made during the fiscal years 1948 and 

1949: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1949 and 1948 by stage at which assessment was made 

Stage at which additional assessment was 

made 

Returns Additional tax 

Number 

Percent of 

total 

Amount 

Percent of 

total 

FISCAL YEAR 1949 

On agreements executed prior to issuance of statutory 

notice 

Default or agreement 

after Issuance of statntnn rm.-9n 

318,455 

9 22 

95.9 

2.8 

291, 910,896 

44.930, 293 

92.2 

4.2 

$180, 

10, 

172, 

209, 

403 

211 

$23, 

4, 

660, 297 

104,22 

1, 195, 

59, 

743, 

243, 

596 

792 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1949 and 1948 by stage at which assessment was made-Con. 

Stage at which additional assessment was 

made 

Returns Additional tax 

Penalty Total Number 

Percent of 

total 

Amount 

Percent of 

total 

Interest 

FISCAL YEAR 1949-00/1. 

In appealed cases, after 

trial on the merits 

and decisions by the 

Tax Court or upon 

stipulation before the 

4, 349. 1.3 $38, 671, 989 3. 6 $14,103,010 $4, 190, 605 $56,965,694 

court of eases settled 

by Technical Staff 

and/or Chief Counsel 

Total 

Feogear6lirdieffovisions of 

332,092 100.0 1, 075, 513,178 100.0 204,484, 624 31, 955, 280 1, 311, 953, 082 

1,479 69, 024, 677 16, 108, 495 11, 437,474 96, 570, 646 

Grand total 333, 571 1,144, 537, 855 220, 593,119 43, 392, 754 1, 408, 523, 728 

FISCAL YEAR 1948 

3n agreements executed prior to issuance of statutory notice 

Default or agreement 

after issuance of statutory notice 

niga "olnedteltse'xis

after 

and decisions by the 

331, 300 

10, 475 

95.8 

3.0 

1, 024, 754, 563 

40, 301, 970 

91.9 

3.6 

160, 390,076 

8, 228, 639 

2, 483, 521 

2413, 880 

1,204,628,159 

50, 644, 489 

Tax Court or upon 

stipulation before the 

court of cases settled 

by Technical Staff 

and/or Chief Counsel 4,129 1.2' 49, 897, 430 4.5 11, 742, 794 1,197, 217 62, 837,441 

Total 

egear621:drovisions of 

1, 900 

345,904 100.0 1, 114, 953, 963 

63, 202, 939 

100.0 180, 361, 509 

10, 435,153 

26, 794, 618 

9, 875, 828 

1, 322, 110, 090 

83, 513, 920 

Grand total 347, 804 1, 178,156, 900 190, 796, 662 36, 670, 446 1, 405, 624, 010 

For a distribution of the additional assessments made during the 

fiscal year 1949 by tax years for each stage at which assessment was 

made, see pages 122-128. 

Tentative LIFO inventory method adjustments.-Applications for 

tentative LIFO adjustments received during the fiscal year 1949 

numbered 129 with net tax reductions sought in the amount of 

$73,968,557. Applications acted upon during the year numbered 

126, with requested tax reduction of $73,647,051-allowed $56,792,377. 

At the close of the year, applications on hand numbered three and 

involved net tax reductions of $321,506. 

Tentative carry-back adjustments.-Applications for tentative carryback adjustments received during the fiscal year 1949 under the provisions of section 3780, Internal Revenue Code, numbered 26,044, 

with net tax reductions sought in the amount of $198,027,721. Ap- 
24 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

plications acted upon during the year numbered 25,491, with requested tax reduction of $215,706,693. Of this number, 22,116 

applications with requests for $180,650,257 in tax reductions were 

allowed in full, the net amount allowed being $181,945,342. Partial 

allowance was made in 1,836 cases, with $20,873,101 allowed as compared with $24,097,386 requested. There were 1,539 applications 

requesting tax reductions aggregating $10,959,050 that were disallowed. At the close of the year, applications on hand numbered 

2,958 and involved net tax reductions of $14,990,513. 

Refunds, abatements, and credits.-The amount involved in income 

and profits tax overassessments of all types for 1949, including cases 

settled in the collectors' offices as well as in the Income Tax Unit, 

was $3,512,818,931 as compared with $2,953,437,943 for the preceding 

year. The following table shows the amounts of abatement, credit, 

refund, and interest comprising these totals. 

Amountsof overassessment, by method of settlement, and interest allowed on income 

andt

exeess profits tax cases closed during the fiscal years 1948 and 1949 

Fiscal year 

1948 1949 

Overassessments settled byAbatements: $184,173,365 $207, 576,323 

Regular 24, 484, Geo 34,086, 295 

Duplicate 512, 044, 238 448,620, 499 

Credit' 2,178,587,335 2, 738, 995,082 

Refund 

2,899, 249,871 3, 429, 778,199 

Total 54,188, 072 83,540, 732 

Interest 

2, 953,437, 943 3,512,818,931 

Grand total 

Excludes individual income tax credits of $1,000 or less resulting from excessive prepayments. 

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

open income and excess profits tax returns on hand in the field offices 

of the Income Tax Unit at the close of the year was 815,912, compared 

with 968,746 on June 30, 1948 (excluding in each year returns tentatively accepted without investigation). The net decrease between 

the two dates was 152,834, or 15.8 percent. Returns for 1946 and 

prior tax years on hand as of June 30, 1949, numbered 379,319, as 

compared with 458,985 returns for 1945 and prior tax years on hand a 

year ago; thus the prior year returns constituted 46.5 percent of the 

total number on hand at the close of the fiscal year 1949, as compared 

with 47.4 percent for 1948. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 25 

Number of income and excess profits tax returns on hand in the field offices for investigation and in process of settlemen , by tax years, as of June 80, 1948 and 

1949 

Tax years 

Number of income 

and excess profits 

tax ieturns on 

hand as of June 30 Tax years 

Number of income 

and excess profits 

tax returns on 

hand as ofJune 30 

1948 1949 1948 1949 ,C.' """° °34*??.£8 5? ?4 4:-.2V H`r:t 

1938 835 692 

1939 1,428 921 

1940 4,986 3,160 

1941 13,225 7,952 

1942 21,899 13,429 

1943 69, 791 33,112 

1944 105, 105 52,337 

1946 249,748 86,225 

1948 470,880 180,132 

1947 38,796 362,296 

1948 85 74,203 

1949 94 

Total 968, 746 815, 912 

Total prior year returns 458,985 379,319 

Total current year returns_._ 609, 761 436,593 

The income and excess profits tax returns on hand in the field offices 

as of June 30, 1948 and 1949, are classified according to pending status 

in the table which follows: 

Number of income and excess profits tax returns on hand in the field offices for investiga

949

tion and in process of settlement, by pending status as of June 80, 1948 and 

/ 

Pending status 

Number of income and excess profits tax returns on 

hand es of June 30 

1948 1949 

Returns on which agents' reports have not been completed: 

Awaiting classification 

In process of verification 

In review or typing._ 

Total 

Returns on which agents' reports have been completed: 

In 30-day file 

Awaiting action after protest or preliminary notice default 

In 90-day file 

Total 

Grand total 

61,103 

703, 072 

104, 041 

51,108 

576, 959 

82, 350 

858,306 710, 417 

18,114 

87, 016 

5, 310 

16, 078 

84, 248 

5,171 

110, 440 105, 495 

968,746 815, 912 

Included above under "returns on which agents reports have been 

completed" as of June 30, 1949, are 79,485 income and excess profits 

tax returns involving adjustments not agreed to by the taxpayers, as 

compared with 83,340 income and excess profits tax returns in such 

status at the close of the previous year. 

Pension trust work.-The Bureau, through the Pension Trust Divi-. 

sion in Washington and through the respective field offices, passes , 

upon all matters relative to the qualification of stock bonus, pension, 
26 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

profit-sharing, and annuity plans under section 165(a) of the Internal 

Revenue Code as amended; the exempt status of employees' trusts 

under that section; the effect of terminations and curtailments of such 

plans on their prior qualification; the effect of investments of trust 

funds in the stock or securities of the employer on the continued qualification of the plans of which the trusts are parts; the taxability of beneficiaries of exempt and nonexempt trusts under section 165 (b) and 

(c), respectively; the annuity treatment under section 22 (b)(2)(B); 

and related matters. 

Rulings are issued and advice is furnished to taxpayers and other 

interested parties. Rulings issued through the field offices and findings 

with respect to tax liability after examination of the applicable tax 

returns are subject to post review in Washington. Data with respect 

to applications received and rulings issued are summarized as follows: 

Number of applications,' rulings issued, and cases on hand with respect to the qualification of stock bonus, pensions, profit-sharing, and annuity plans under section 

165(a) of the Internal Revenue Code, as amended, the effect of terminations and 

curtailments of such plans on their prat qualification, and the effect of investments 

of trust funds in the stock or securities of the employer on the continued qualification 

of the plans of which the trusts are parts 

Original 

qualifiesWon under 

section 

165(a) of 

the Code 

Effect on 

prior quell- 

&anon 

because of 

termination 

Effect on 

prior quailnaafi= 

because of 

curtailment 

Effect on 

continued 

qualifiestion because of investments 

Applications on hand at June 30, 1948 271 80 47 4 

Applications received during the fiscal year ended June 

30, 1949 

Total 

1,060 235 161 54 

1, 331 315 208 58 

Applications on hand at June 30, 1949 208 88 33 2 

Rulings issued during the fiscal year ended June 30,1940. 1,123 227 175 68 

Rulings issued to June 30, 1948 11,742 484 226 192 

Rulings issued to June 30, 1949 12,865 711 401 248 

I Only original applications in each category are counted as cases. Thus, cases do not include amendments 

to a plan after the original ruling as to the qualification of the plan i issued. Similarly, only the original 

application for a ruling as to the effect of a curtailment of a plan is counted as a case. If the plan is subsequently further curtailed it isnot tabulated again. Complete terminations occur only once and are counted 

Only once. Only the initial application as to the effect of investments in the stock or securities of the employer is tabulated. Applications for rulings on subsequent investments in the stock or securities of the 

same employer are not included. 

Salary stabilization.—At the close of the last fiscal year, 14 cases 

involving possible contravention of the Act of October 2, 1942, as 

amended, were awaiting settlement. One of these was a previously 

determined case on which reconsideration had been requested, but 

no showing was made which warranted such action. Of the remaining 13 cases, six employers were found to have paid compensation 

totaling $299,211.37 in contravention of the Act, resulting in the imposition of sanctions in the total amount of $68,665.93 by agreement 

with these employers. In the remaining seven cases no contravention 

was found. 

Subsequently 16 additional instances of possible contravention were 

considered, of which only 3 were found to have granted salary or 

bonus increases without approval. The total unauthorized payments 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 

in these cases amounted to $96,604.49, resulting in the imposition of 

sanctions in the amount of $8,204.19. 

Only four of the numerous requests for reopening of cases considered 

by the National War Labor Board or the National Wage Stabilization 

Board had sufficient merit to justify acting on such requests. In 

three of these cases the amounts of the sanctions were reduced and 

in the fourth case the relatively small sanction was eliminated. 

No contravention cases are now pending. 

EXCESS PROFITS TAX COUNCIL 

Organizaticm, of Council.—The Excess Profits Tax Council was 

organized on May 25, 1946, as a field group within the Bureau of 

Internal Revenue to exercise supervision of and responsibility for the 

settlement of cases pending before the Bureau with respect to applications for relief under the provisions of section 722 of the Internal 

Revenue Code. The Council was established pursuant to the proposal by the Commissioner to the Joint Committee on Internal Revenue Taxation in his statement of April 1, 1946, and his testimony on 

May 7, 1946, for the creation of a board for the administration of 

section 722. 

The Council and its staff have offices only in Washington but the 

Council has technical supervision of the field personnel of the Bureau 

of Internal Revenue engaged in handling section 722 claims. 

Between 500 and 600 revenue agents in the 39 field divisions of the 

Bureau are working on section 722 claims. Because of part-time 

assignments, this number is the equivalent of about 280 persons engaged full time. The agents so assigned in each of the field divisions 

work under the supervision of a small group of specialists known as 

the "Section 722 Field Committee." Each claim is investigated under 

the supervision of the field committee (approximately two-thirds of 

the agents working on section 722 claims are engaged in making field 

examinations), and the committee makes the first efforts, through 

negotiation with the taxpayer, to reach agreement upon the merits of 

the claim. 

The Excess Profits Tax Council originally was composed of 15 

members, one of whom was designated as chairman. On October 22, 

1948, the authorized membership of the Council was increased to 25, 

including the chairman and vice chairman, and there was established 

within the Council a five-man executive committee consisting of the 

chairman, vice chairman, and three other Council members. The 

executive committee was vested with final authority within the Bureau 

of Internal Revenue in respect to all issues arising under section 722, 

including procedure, interpretation, general policy, and determinations made with respect to individual cases. At June 30, 1949, the 

Council had a staff of 91 accountants, economists, and attorneys, 

most of whom were drawn from the regular personnel of the Bureau. 

The Council has three principal functions: 

(1) It issues interpretative rulings with respect to section 722 for 

the guidance of the field committees and taxpayers generally. 

(2) It reviews determinations made by the field committees with 

respect to all claims, irrespective of whether or not agreement with the 

taxpayer has been reached. 
28 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

(3) It makes determinations in cases in which agreement was not 

reached by the field committees and taxpayers, and in cases where the 

Council does not approve the field committees' determinations. 

The determinations of the Council are made after oral hearings with 

the taxpayer if the taxpayer so desires 

Size of job.—As of June 30, 1949, the cumulative total of claims 

filed amounted to 53,651, in which the tax reduction claimed amounted 

to more than $6 billion. The claims still pending before the Bureau 

as of June 30, 1949, amounted to 22,281, in which the tax reduction 

claimed amounted to approximately $4.9 billion. 

Disposition of these claims must be made under an admittedly 

complex statute. In addition, the work involves extensive research 

in the fields of economics, statistics, and related subjects in order to 

determine the constructive average base period net income. The 

results of such studies must be translated into net income figures, 

which will require a mass of analytical accounting work. 

Review of principles.—During the first 2 years of operation, 

the Council promulgated certain policies by the issuance of memoranda 

designated E. P. C. 1-33, inclusive. During the current year, the 

Council has continued this practice in the light of current case problems and experience. As the result, E. P. Cs. 34-43 have been issued 

and are summarized below: 

E. P. C. 34 restates the organization and general Council procedure 

in light of the increase in membership and the establishment within 

the Council of the Executive Committee. It supersedes E. P. C. 1, 

which was issued in 1946, immediately following the formation of the 

Council. 

E. P. C. 35 is a complete revision of Part VII of the Bulletin, 

dealing with invested capital credit taxpayers seeking relief under 

section 722(c). 

E. P. Cs. 36-38, inclusive, provide hypothetical case illustrations 

of the application of principles enunciated in E. P. C. 35. 

E. P. C. 39 is a clarification and supplement to E. P. Cs. 2 and 34. 

It deals with procedure in the field and before the Council and is 

intended to aid in defining the issues involved in each case as well as 

to inform the taxpayers of the procedural means provided for consideration of their claims. 

E. P. Cs. 40 and 41 are additional hypothetical case illustrations of 

the principles stated in E. P. C. 35. 

E. P. C. 42 deals with the question of decline in the determination 

of normal earnings and provides for its recognition where it is determined to be relatively permanent. This memorandum is a supple. 

ment to, or clarification of, both E. P. C. 8 and E. P. C. 13. 

E. P. C. 43 is a hypothetical case illustrating the Council's position 

in dealing with abnormally high base period net income which is 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

determined to be attributable either to extraordinary effects of preparation for the war or to factors resulting from the outbreak of the 

war on September 1, 1939. 

Consideration of taxpayer cases.—The Council, from the date of its 

organization in 1946 to June 30, 1949, has taken final action on 

14,389 claims, representing more than 4,900 corporations in which the 

excess profits tax reduction claimed amounted to $773,839,483. 

Action was taken during the year ended June 30, 1949, on 7,113 

claims, in which the tax reduction amounted to $426,464,614. 

The action of the Council with respect to 12,094 claims, or 84 percent of the number involved, was agreed to in writing by the claimant 

corporations Agreements on 10,417 claims were obtained by the 

field committees and agreements on 1,677 claims were obtained by 

the Council Allowances were determined by the Council with 

respect to 179 claims, to which there was no agreement in writing by 

the claimant corporations. 

The Council has received 12,419 agreed claims from the field committees. It accepted the agreements on 10,417 claims, rejected 

agreements on 400 claims, and had under consideration at June 30, 

1949, 1,602 claims. 

The Council has received 6,540 claims on which the field committees 

did not obtain agreements. The Council obtained agreements on 

1,401 of these claims, disposed of 2,171 without obtaining an agreement, and had under consideration at June 30, 1949, 2,968 of these 

claims. The Council also obtained modified agreements in 276 of 

the 400 claims on which it rejected agreements by the field committees. 

The Council, accordingly, obtained agreements on 1,677 claims and 

disposed of 2,295 claims on which the claimant corporations did not 

agree with the Council determinations. 

The aggregate reduction in excess profits tax claimed in the applications for relief disposed of by the Council from June 30, 1946, to 

June 30, 1949, amounted to $834,507,750. The aggregate increase 

in the excess profits credit allowed on these claims amounted to 

$167,943,000. The aggregate reduction in excess profits taxes resulting therefrom is estimated to be $142,752,000, or approximately 17 

percent of the amount claimed. An increase in the excess profits 

credit of a corporation has the effect of increasing its normal tax and 

surtax. When this factor is considered, the relief obtained on claims 

disposed of by the Council, from June 30, 1946, to June 30, 1949, is 

estimated to amount to $71,671,606. A corporation was permitted 

to anticipate some of the relief claimed under section 722 by deferring 

payment of part of the tax shown as due on its return. This anticipation was provided for by the deferment provisions of section 710(a)(5) 

of the Code. The amount deferred with respect to claims disposed 

of by the Council as of June 30, 1949, amounted to $68,009,058. 

The following summary shows additional information with respect 

to claims received and acted upon and also shows the status of claims 

pending at the close of the year: 
30 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Applications for excess profits tax relief (section 722, Internal Revenue Code as 

amended)-Cumulative receipts and disposals, fiscal years 1942-1949, inclusive 

Item Number 

Excess profits tax reduction 

Claimed' Allowed 

Net receipts (excluding transfers and reopened 

cases) 53, 651 88, 230, 761, 359 

Disposals: 

Allowed in whole or in part 7, 791 239, 873,324 891, 650, 443 $37,048,630 

Disallowed 10, 659 430, 215,144 

Withdrawn 9, 865 697, 094, 076 

Eliminated 3,065 5,857, 077 

Total disposals_ 31,370 1,371, 839,621 91, 6W, 448 37,0480830 

On hand lime 30, 1949: 

In agents' offices: 

Awaiting investigation 387 79, 205,464 

'Under investigation 5, 817 2,122,373, 544 

Investigated, awaiting field conference, etc_ 6, 632 1,333, 501, 591 

In Excess Profits Tax Council: ' 

Awaiting decision 3,129 560, 548, 344 

Awaiting review 1, 789 373, 355, 494 

Unagreed, statutory notice outstanding or to 

be issued 1,322 116, 304, 768 

Before the Tax Court 437 34,656,033 

In process of closing 2, 768 237, 976, WO 

Total pending 22,281 4, 857, 921, 738 

Amount of tax reduction claimed does not take into account tax adjustments made subsequent to the 

BIN of relief applications. 

2 uomdsts of applications eliminated from further consideration upon agent's finding that no tax liability 

existed. 

Based on field office report& Includes cases in transit. 

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 divisions of the Miscellaneous Tax Unit 

are set forth in the paragraphs which follow. 

Collections of miscellaneous taxes for the year 1949 were 

$6,170,913,938, an increase of $115,231,282 over the collections for 

the preceding year. 

ESTATE TAX DIVISION.-This division administers the laws applicable to the estate tax and the gift tax. (On April 1, 1949,. the division 

was transferred to the Income Tax Unit and its designation was 

changed to Estate and Gift Tax Division.) 

Collections of estate tax for the year amounted to $735,780,569, a 

decrease of $86,599,552 as compared with collections for the preceding year. 

Collections of gift tax amounted to $60,757,344, which represents 

a decrease of $16,207,978, compared with such collections for the 

preceding year. 

Credits under foreign death duty conventions were allowed in the 

sum of $699,151 pursuant to the Tax Convention with the Dominion 

of Canada, and $264,186 under the Tax Convention with the United 

Kingdom 

Returns.-There were 27,815 estate tax returns and 35,599 gift tax 

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

the internal revenue agents in charge for investigation and deterREPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

ruination 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 likewise subjected to a post-audit review. All other gift 

tax returns are audited in the Bureau in Washington without reference 

to the field 

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

fiscal years 1948 and 1949 

Estate tax Gift tax 

1948 1949 1948 1949 

On hand at beginning of year 21,091 24, 528 19, 276 19,307 

Received 25,493 27, 815 30,603 35, 599 

Total to be disposed of 46, 584 52, 343 49, 879 54, 906 

Disposed of 22, 056 26,101 30,572 31,479 

On band at end of year 24,528 26,242 19,307 23,427 

During the year, 2,486 out of 2,548 gift tax cases requiring post-audit review were disposed of, leaving on 

band only 62 cases requiring similar disposition. 

As a result of field investigations and Bureau audits, additional 

assessments of tax, interest, and penalty amounting to $113,542,843 

were made in estate tax cases and $8,263,653 in gift tax cases. Interest included in these totals amounted to $13,258,240 in estate tax 

cases and $1,117,990 in gift tax cases. 

Claims.-There were 1,166 claims for refund of estate tax and gift 

tax received during the year, as compared with 1,085 claims received 

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

interest thereon, were allowed in the total amount of $18,878,218 

representing 2,833 cases. Included in this amount were refunds of 

$10,083,179 authorized as a result of court decisions in 83 cases. 

Estate tax and gift tax claims received and disposed of, fiscal year 1949 

Estate tax claims Gift tax claims 

Refund Abatement Refund Abatement 

Number Amount Amount Num 

ber Amount Amount 

Claims filed: 

On hand Rine 30, 194& $25, 844, 752.42 9 $35, 541.27 195 $1,850, 708.5 6 $26,361.84 

Received 14, 232,975.49 594 9,121,237.65 218 654,170.73 142 243, 718.90 

Reopened 3, 157,553. 26 0.00 3 9,810.54 0.00 

Total to be disposed 

of 1,830 43,235, 281.17 603 9,156, 778.92 416 2, 514, 689.85 148 270,080. 74 

Allowed 11,440,001.63 8,943,497.85 153 629, 05119 147 270,073. 67 

Credited 0.00 198, 257.02 1 21,945.72 0.00 

Rejected 4,871,225.34 13,805.25 109 657,740.24 1 7.07 

Total disposed of 817 16,311,226.97 602 9,165,560.12 263 1,308,744.15 148 270, 080.74 

On hand June 30, 1949_ 1,013 26,924,054.20 1,218. 80 

r A 

1,205, 998.70 0.00 

No claims filed, overtosesements allowed 1,696 4,352, 424. 5 -- A 

8,689,617.41 349,140.55 3 5, 778. 80 

Interest allowed 1, 949, 557.28 0.00 136,079.81 0.00 

Total allowed, hp 

eluding interest._ 2,385 17, 741, 993.13 883 17,831,372. 448 1,136,22A. 27 150 275,852.47 
82 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TOBACCO AND CAPITAL STOCK TAX DIVISION.-The Tobacco and 

Capital Stock Tax 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 tax-free 

removal of tobacco products for export, for use of the United States, 

and for use as sea stores. This division is also concerned with the 

administration of the capital stock tax, repealed by section 201 of the 

Revenue Act of 1945 with respect to the years ended after June 30, 

1945, under which a tax was imposed on corporations carrying on or 

doing business during any part of the taxable year, the tax being 

measured by the declared value of the capital stock of domestic 

corporations, and by the declared value of the capital employed in 

the United States in the case of foreign corporations. The division 

is still engaged in closing out the capital stock tax returns, claims, and 

other matters relating to the tax. 

Tobacco taxes.-The collections of tobacco taxes for the year 

amounted to $1,321,874,770, an increase of $21,594,617, or approximately 1.7 percent, over receipts from similar sources during the 

preceding year. 

A comparison of the collections of tobacco taxes for the fiscal yearn 1948 and 1849 

Source 1948 1949 

Increase or decrease (-) 

Amount Percent 

Cigars (large): 

Class A 842,259.18 $42, 568.17 008.99 0.7 

Class B 1 076,747.22 625, 827. 76 -450,919. 46 -41.9 

Class C 5

, 

,085, 845. 47 6,911,493.87 1,825,648.40 35.9 

Class D 4,900,955.39 3,826,428.34 -1,074,529.05 -21.9 

Class E 30, 487, 921. 92 28, 923, 792.34 -1, 564, 129. 58 -1.7 

Class F 2, 312,998.99 2,352,175.92 39, 176. 93 1.7 

Class G 2.778, 238.81 2, 848,144. 27 68,905.46 2.5 

Total 46,685, 966. 98 45,530,428. 67 -1,155,538.31 -2.5 

Cigars (small) fib, 536.14 59, 372. 68 -6,163.46 -9.4 

4, 601.65 7,115.19 2, 513. 54 54. 6 Cigarettes Cartel? 

Cigarettes (small) 1,208.199,00.10 1, 232, 727, 557.03 24,528, 551. 93 2.0 

Tobacco, manufactured 37, 024,391. 73 35, 435, 187. 12 -1, 589, 204.61 -4.3 Snuff 400.18 7,272,318.88 -100,081.50 -1.4 

Total 44,396,791.91 42, 707, 505.80 -1, 689, 286.11 -3.8 

Leaf tobacco sold 

Cigarette papers 

693.94 

924,384. 23 

457.08 

835,186.19 

-236.86 

-89,198.04 

-34.1 

-9.6 

Cigarette tubes 1,140.00 5,590.08 4, 00.08 390.4 

Cigar floor stocks tax 

Cigarette floor stocks tax 

627.71 

1,405.28 

1,316. 73 

240.50 

689.02 

-1,164.76 

109.8 

-82.9 

Grand total 1,300, 280,152. 92 1, 321, 874,769.95 21,594,617.03 1.7 

The tax on small cigarettes amounted to $1,232,727,557, an increase 

of $24,528,552, or 2.0 percent, over receipts for the preceding year. 

During the year, 41,837,303,690 small cigarettes were withdrawn from 

factories without payment of tax, as compared with 34,696,170,185 

withdrawn during the preceding year. These tax-free withdrawals 

included cigarettes for export, for use as sea stores on vessels on the 

high seas, and for use of the United States. Withdrawals for use as 

sea stores may be delivered directly to vessels, to bonded internal 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 33' 

revenue tobacco sea stores warehouses, or to sea stores warehouses 

operated by the supply branches of the United States Army and Navy, 

at ports in the United States for temporary storage and subsequent 

shipment for such purpose. 

There were 40 bonded internal revenue sea stores warehouses, 16, 

Army and Navy sea stores warehouses, and 7 bonded internal revenue 

export warehouses in operation at the end of the year. 

The tax on large cigars amounted to $45,530,429, a decrease of 

$1,155,538, compared with such collections for the preceding year. 

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

1f/ 4 to

bacco stamps, and for drawback, received and disposed of during fiscal year 

Refund Redemption Abatement 

Number Amount Number Amount Number Amount 

On hand July 1, 1948 

Received 

Allowed 

Rejected 

On hand Tune 30, 1949 

$9, 483.02 

1,391.68 

997.80 

9, 876.90 

141 

2,121 

2,182 

5 

75 

$191,620.36 

2,695,012. 58 

2, 709,811. 59 

41,398.33 

135,423.02 

,942.9^ 

$10,629.15 

25, 520.24 

32,834.87 

1, 914. 52 

1, 400.00 

Drawback lino° leetible Total 

Number Amount Number Amount Number Amount 

On hand July 1, 1948_ 

Received 

Allowed 

Rejected 

On hand Tune 30, 1949 

.cn o 

2,616. 20 

$112.00 

2, 728.20 

1 

1 

$78.48 

78.48 

158 

2,238 

2, 296 

24 

76 

$211,844.53 

2, 724, 619.18 

2, 746, 372.46 

53, 268.23 

136, 823.02 

In addition, interest in the amount of $31.5 was allowed. The sum of $2,709,8 1.59, representing claims 

allowed for the redemption of stamps, includes the following: Stamp which were rendered useless, $1,205,- 

751.04; stamps for which the owner alleged he had no further use, $182,244.24; and the value of stamps a61xed 

to packages of tobacco products withdrawn from the market by the manufacturer or importer, $1,341,816.31. 

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 tubes will be 

found in tables which appear in the Appendix. 

Capital stock tax.-Collections of delinquent capital stock tax during 

the year amounted to $6,137,508. 

As a result of the review and audit of returns, 317 assessments were 

made, involving tax, penalty, and interest in the amount of $3,614,248. 

Number of capital stock tax claims received and disposed of during the fiscal year 1949 

Refund Abatement Uncollectible Total 

Numbar Amount bar Num Amount Nom' bar Amount bar Amount 

On hand July 1, 1948 130 $627, 922.24 $51, 832.68 

a- n 

0, 119. 36 189 $681, 674.26 

Received 109 105, 795.41 1,805.98 9,423.89 188 116,825. 26 

Reopened 1 400.00 1 400.00 

Allowed 53 27, 193.01 

CO 

12, 883.17 9,77169 157 49,856.87 

Rejected 69 329, 359,88 6, 279.55 1,137.18 77 336, 776.61 On hand June 30, 1949 118 377, 564. 76 84, 075.92 6226.38 144 412, 267.06 
34 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

During the year, a total of $3,089, including interest of $525, was 

refunded as the result of court decisions. 

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

the administration of the manufacturers' excise taxes and the retail 

dealers' excise taxes on jewelry, furs, toilet preparations, luggage, etc. 

Collections with respect to the taxes administered in the Sales 

Tax Division are shown in the following table: 

Collections during the fiscal years 1848 and 1949 

Source 1948 1949 Increase or decrease (—) 

Manufacturers' excise taxes: 

Gasoline

Lubricating oils 

Tire and tubes 

Automobile trucks and bues 

Oth er automobiles and motor cycles 

Parts and accessories for automobiles 

Electrical energy 

Electric, gas, and oil appliances 

Electric light bulbs and tubes 

Radio sets, phonographs, components, etc 

Phonograph records s 

Musical instruments 

Mechanical refrigerators, air-conditioners, etc... 

Matches 

Business and more machines 

Luggage—manufacturers' excise (suspended 

A. I 1944) Apo. 

Photographic apparatus 

S ding goods 

rms, shells, and cartridges 

Pistols and revolvers 

Total 

Retailers' excise taxes: 

Furs 

Jewelry 

Luggage 

Toilet preparations_ 

Total 

Grand total 

$80, 88A 921.61 

478, 637,625.15 

159, 284,138.85 

91,962,891.20 

270

22, 950

968, 392.21 

1,, 708.28 

69, 700, 529.73 

87, 857, 612. 46 

24, 935, 505.39 

67,288, 866.93 

7, 531, 905.10 

10, 572,682.91 

58,473,3. 22 

10, 609, 6

7

5

2

7.69 

32, 707,141.16 

189.13 

43, 935,373.95 

18,827,947.98 

11,276, 687.37 

857,913,44 

$81,759, 611.97 

603, 647,470.24 

150,899, 047.98 

136,797,379.13 

12, 342. 37 

3320,1838,240.14 

79, 347,495.66 

80,934, 508.61 

26,172,166.87 

49,159, 550. 23 

8, 482, 797.74 

9, 29E 868.30 

7

8, 737,618

7,833,244

.31 

83, 343,900.01 

100.40 

43, 139,668.92 

10,846, 484. 74 

10, 378,538.42 

809, 888.11 

—

2, 

12,812,468.14 

$872,600.36 

25,009, 845.09 

—8, 385,090.69 

44,834,487.93 

61,853,950.16 

9,646,985.93 

—6,923,103.85 

1,236, 681.48 

—18, 107, 306.70 

—1,049, 107.36 

—1, 280,014.61 

873.65 

—1,

. 87 19,

872

,

,

359

039.38 

636,758. 85 

—88.73 

—795, 705.53 

1,018, 536.76 

—898,148.95 

—48,025.33 

1,649,234,052. 58 1,771, 532, 722.50 122, 298,669.04 

79, 539, 152.40 

217,899,249.20 

80, 632, 323.81 

91,852,012. 02 

61,946,246. 55 

210, 688, 165.33 

82, 807, 133.49 

93,969,241.32 

—17, 592,905.85 

—7,211,083.87 

1,974,809.68 

2,117, 22E1.40 

469, 922, 738.33 449,210, 786.69 —20, 711,951.64 

2,119, 158, 790.89 2, 220,743, 509.19 101, 586,718.30 

Assessments. —A total of $4,792,587,524, representing 6,371,808 

items, was assessed on 3,473 miscellaneous tax assessment lists, which 

included original and additional assessments of miscellaneous internal 

revenue taxes.' Included in the lists were 21,222 additional assessments, resulting from office audit and field investigations, representing 

tax, interest, and penalties of $134,369,337. Interest included in 

this amount totaled $15,685,214. 

Field reports.—At the beginning of the year there were on hand 

180 field reports with respect to proposed additional sales taxes, 

amounting to $2,016,793. During, the year, 1,585 field reports were 

received, representing $4,601,714 in proposed additional taxes, and 

1,566 were examined and closed, representing taxes amounting to 

$4,266,279. On June 30, 1949, there were 199 reports covering 

$2,352,228 awaiting additional evidence. 

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

claims and certificates of overamessment, and passes on offers in compromise fo 

the Tobacco and Capital Stock Tax Divide/I, and the Miscellaneous Division. 

for the Estate Tax Division, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 35 

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

Sales Tax Division during the fiscal year ended June 30, 1949, is 

shown in the following table: 

Number of claims receieved and disposed of by the Sales Tax Division during the 

year 1949 

Claims 

Refund Abatement lincollectible Total 

PI 

Amount Num ber Amount 

p 

Amount Num ber Amount - 

Sales taxes: 

On hand July 1,1948. 

Received 

Reopened 

Allowed 

Rejected 

OnbandJune30,1949_ 

409 

1,052 

1, 694 

24 

1, 598 

713 

$2,606,807.18 

3,135,989. 88 

163, 218.86 

1,254,938.32 

2, 007,198.76 

E 633, 878.84 

586 

1, 988 

7 

2, 214 

78 

288 

$731, 141. 60 

1,108 585.98 

9, 201.21 

987, 465.74 

172, 266.49 

6E4,196.56 

8 

308 

315 

1 

$18,879.06 

461, 710.45 

480, 694.62 

4.89 

1,645 

3,940 

31 

4,127 

488 

1,001 

$3,358,827.84 

4, 706, 286.31 

157, 420.07 

E 722,988. 88 

2,179,470.14 

3,318, 075.40 

In connection with the claims shown in the foregoing table interest 

was allowed in the amount of $152,435, compared with $215,349 

allowed as interest during the preceding year. 

Credit cases.—At the beginning of the year there were on hand 2,041 

sales tax credit cases involving $3,680,233. During the year 18,265 

cases involving $49,730,686 were received and 17,084 cases involving 

$46,339,137 were closed. Of this number 16,827 cases involving 

$46,269,629 were allowed, while 257 cases representing $69,508 were 

rejected. 

Of fers in compromise.—On July 1, 1948, there were on hand 6,272 

offers in compromise aggregating $267,709, which had been submitted 

in settlement of civil and criminal liabilities incurred in connection 

with various excise and miscellaneous taxes. There were 21,611 

offers aggregating $735,861 received; 23,250 offers aggregating 

$488,380 were accepted; 241 offers in the amount of $90,623 were 

rejected; and 100 offers amounting to $45,624 were withdrawn during 

the fiscal year. On June 30, 1949, there were on hand 4,282 offers 

amounting to $378,943 under consideration or awaiting additional 

evidence. 

Miscellaneous tax field force.—The small group of internal revenue 

agents assigned to duty under the direction of the Miscellaneous .Tax 

Unit, which operates chiefly as a mobile organization investigating 

various miscellaneous delinquent taxes, continued to obtain excellent 

results. During the year these field officers reported a total of 3,326 

cases, involving $7,257,743 in additional taxes, penalties, and interest. 

MISCELLANEOUS DIVISION.—The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, 

telephone, telegraph, and cable facilities, transportation of persons, 

transportation of property, transportation of oil by pipe line, safe 

deposit boxes, the processing of coconut and other vegetable oils, 

manufactured sugar, transfers of interests in silver bullion, hydraulic 

mining; the special taxes on the maintenance of coin-operated amusement and gaming devices, and on the operation of bowling alleys and 

billiard and pool tables; documentary stamp taxes; taxes on oleomargarine, etc., narcotics, marihuana; the administration of the 

National Firearms Act and the Federal Firearms Act; and the adjust- 
-------

-------

36 RJo~PORT OF COlVL,\USSIONER OF lNn~RNAL REVENUE

ment of clnims for refund of taxes pftid lUlder the Agricultural 

Adjustment Act. and. related legislation. 

The collections of the tuxes administered in the Miscelluneous 

Division are shown in the following table: 

Collet/ions during the. fiSCCll ye.(fr.~ 191,8 and 1.9·19 

Source I 1918 I 1919 I dceI'Cl1SC lJJ~T=-: (-) 

I i 

Documentary stnmps:
 

BOIl(.I" "I ir"l'.\~1.<'<ll1("'" caJli~'ll stock l"ucs. elc •.f WI. Z~.1. ~2. 9! $-I~. 666·. ~90. 85 -$~. IlH, ~!2.f» Capital 'lock .ale,ur tTfiIlSrcrs • ..... 20•.".1..027.5, 1/.009./65.91 - •• ·I/l.ll~1.flt P(a)'jlt~('lrcJs ..._. __ .•.•• _•• •• _.. .__ 7.S6';'.2'lt97 7,6'l3.9t"iO.07 -:~03.~.OO

Silver bulliun. snlcs Or Inms[crL.. __ • ..__ ... 4.~.S81.16 6!l7.4.25.15 2.'\3. M3. ll90 

T('tnf.. ...... ... __ .,..... 7IUoL.!I35.G4 72.828.0~2.S8 -6.6.17.~92. 76 

01ool7lnr~"ri1\'" Colored .. __ .. __ • . • 5.~JO.241 35 11,5.-0;0.5"'1.63 E.2t;l\'·'l.15.28 \Tnoolorrrl ....... _.. __ •• •. J.. ....... 2.0'...,2",1.77 1.~21.20217 -2If•. Otll.OO Sp('{:i~il taxC!s _•.•• , . 2. ·Jl9. n21_2'2 4.16Y,:ml. ';~ 1, 7~

Tolal.. .. _.. 9.800. f29 34 17. &11, OSO. 5:1 7. 7:l4.115J. I~

AduJt~rur~<l1)utMr . 14.769.22 17,04$.(18 --~,-;;'9.46 H{'uo\'~!1'(\ ltult~.. __ __ .. ·____ 3. 2;~.Il(o .1. [A1O. 1·\ 2ll'i Ii Fillo<l ebe'.s __ I. ;41. i3 420.M -1.1IS.6~

Total. __ _••• _- ---19.S91.95\---2l.037.8G 1. 44ro.lll -­

'r"unspilrtndon or nil by 1,11'"- line. .... •• . l~, 77:l. 0·15. 00 Iii. 324. 552.lX! 551. r_l7. W. 'r"\r~mph. wlophollC C:·l11!c ami "i<lio mt!S.o;l1gc••• etc. 2M. 71 J. ~2. 43 289. 320. ~!r). llIi 3:1. (\1)9, &l3./Ill Leu""l \l'1n'S. de. (te j ''l!Tfiph :lUU tekJlhOIl~) ..... __ 19, [,43.~. 9. 1C, 2'!. or." ,'ili. 04 2, 5H. F.qj•• 88 ],Mtll telephon,' "'·"·iet. • H13, 520. 917.11 Zl4. r'ln. f.'lO. Rb 31.009,713.74 SUfe <lcp",I! boXl~s. . __ _..... ........ 9. O.sl. 102. \14 t•• 461. J17. H ;I....', 211.110 

Tot:>\. .. ._ __ 4116.630.216.6-1 1164.690.18:1.28 IJS.(I\I(l.llI M 

.~(lrnls>inus __ .------ .. -- - -•• ----- 38;;, lt~1.';W.12 3ti:>.H3. 79:1.10 74.t.t~1.1Ilt CnhUI'\)I... • __••• .'>3.52:.l<l5.2".! 4~,R-,r,-,;r,9.14 -~.670.47'Ultl'

Dues nnrl il1l1iUliou !oes _ •••• __ .. _ .. 25.4U'J. In. n. 27. 7Sg, 911. $·1 2.2'.11). 7W.W 

TotaL __ • I 4.64. 127.0:';,.09 ·W2. 490.3,-1.1)8 -I. 631l,(,o,1.01 

8419.1121. 45 8QI, 413. 78 -ilS. 411;. n1 

Murllltlann __ ._ ~.: -- ·:~:·--I

Nl\rcotk - ---- ---•..- -- . 1.8.821. 19 13.131. 09 ~5. 690.10 --- .­ 'j'oll1l. __ .. __ __ .'.. __ _ SSll. t'l2, IW 8101. "'J4. 87 -74, (lV7. 71 

·.C 

CIlCOlllI( oiJ~. etc.• pro",,~;;cd .. __ 25, 704. ~J9. &8 17.159.774.•,7 -ll.21-1.1;-I4.lIl 

Nation,,1 Fh'earll1s Acl. __ _ _-.:..... P.;~'ig. 71 11. 007. !lU 1,f>tS. 'lit 

'I'Olal._ ••• _ __ .. .. ...---- 2.",7n,(;7!1.:'f' 17.4'n.7S2.1lIl I -S.21~8!lIl

nowlino: nllcy". pO(lllflhle~ .. __ ~:_______ ·l.Ofl.~.,;.,.l\t 3.f'(l~.117.S.'i -2S(),M9.IA 

COill,opl\ratw df\\'i('\..s_. .~ __ ••.• __ •.••••• _...... __ • l{),270,!J·lll.t'VI 21,OSi,;)'li.lQ l.~l",rloll:i.M Tr3Ils}J())'Ult ion of J)('l1\On~ • __._. • 2·1H. :{2'3. 041. f)fl 2:.1, ~s.."". :..."'11. H h. ()flr_, ...;..t.:J.8S 

Tmnsf.orlatlon "rIlJ·OrlCrty c --- ;j]7.2H3. n1.2-, ;;:\7.02(1.&;11.112 19.826. 755.fl7 

1.otaL...... __ .... __ : __.. __ ._____ 5&'l.S82. i1l9.47 \t1:Ull.I23. to ~~;.I2I-.3ZUI'

Bll~or .. __ , 7l.2·W.S:l:t.,r. 7f>.l7-I.3foG.iW 4.927.522.:1." Olher ml,oolJune"u~I'\) cl'ipl.s_ ... • __ __ __ _ 300.2«0. 15 _ 272.71 • L Illl -123. ~"

M.7. _"=::11== ~7

Grun<1 10Ial.. .. __ 1.735.177.43~.1l711,8:l5.620.237.:!8 OO.H2.NJ~.3l

REPORT OF COrvfMISSIONER OF INTERKAL REVENUE 37 

Oleomargarine; a-d-u,lterated, proce8S or renovated bUller; and filled 

cheese.-AL the beglllning of the yeur thoro w~!re 51 mlluuftlctmers of 

oleomnrgllrine engaged in busine8s, 38 of which produced colored 

oleoIlllU'gl1rioc: At the clo~e of t.~le yelU' there w~re 50 mauufact,urers 

of oleomargarme engllged ill buslllrss, 46 of wluch produced colored 

olc-omargnrine. In lldditlOn to the mnnufllcturers listed, them were 

othcTS who incurred linbihLy to the tnx us lllilllUfllcl,urers by renson 

of coloring and scHillO' Lhe product,. Jo,IIo.nufncture.l's produced 

12Il,6iG,6:39 pounds of C?lorcd oleomargllr~ne nnd n~,93;:J,9~7 pounds 

of uncolored oleomarganno. as compll.red WIth product.lOn of '5,242,507 

pounds of colored olcomn.rgflrinc and 815,090,586 pounds of uncolored 

olcoIllnrgllrine durmg tJH~ previous yenr. There were 48,456 returns 

fikd <lUTing the yenr by mnuufncturers lind wholesale dealers in 01eomluO'nrlllC. 

Thure were 9,9:38,115 pounds of colored oleoll1ll.rgnrjne withdrawn 

without the pnsment of t.ho tax for export, lind tax-free withdrawals 

of ('olored oleonutrgarine for the use of the United States nll10unLed to 

1 :~i4,8·H pounds. , One mnnnfact,nrcl' of ndultcnl.ted hut,tel' and three InnuuIa.clurers of 

pro('css 01' J'enoyittud butter l'egistJcl'cd during the Jis(;nl year. The 

pro<!u()(,ion of adultprated butter amount.ed to 92.9iO pounds, as 

('()mpllJ'(~d with 45,172 pounds produced during the preceding year. 

'rhe process 01' renovated butter produced amounted to 1,327,209 

pounds, ns compnrcd with 1,24U,525 pounds produced durin!! the 

p[(>el~ding year. 

There wus one ml1nufactuJ'(~r of filled cheese regist.ered during the 

fisl'lll yenr. Filled ehecsc produced amounted to 43,838 pounds as 

compared with IS.t-\67 pounds pl'oduccd during the preceding yonI'. 

Fil'i:U,I'7IlS, under Ih.e National Fi7·ea.rms Act and the Federal Firea,m8 

Acl.- The collections of taxes during tbo yetiI' umJer the N at,ioIlIt.l 

FirearIlls Act. indudlllg the special (i)XeS, amounted \;0 $11,008. 

The number of lieoll8es issued dlll'illg tho fiscal year, in ltccorda.nce 

wit,1I U\p provisions of tlw FedNlIl Firearms Act" to rnanllfnetUl'HrS und 

deniers in firenl'nls, was 22,ti76. 

S:ilver.-Secl.ioll 1805 of t1l(> Tntemal RC\'ClllH' Code imposes n, tax 

eqUlvlIlpnt to 50 porcellt, of the net, profit l'NlIizcu on t.he tl'llllsfel' of 

ftllllltl'rl'st ion silver' bUllion, sllbjl'ct to cerLnin exempt,ions and lihntenlcnts t.o regist/>I'Pc! deale!:; l1.fld prod ucers. The collections of silver 

t~)X dUl'Ing the yellr amounted to $687,425. ns comparod \\'1th collec1I011.~ of :i)45:3,881 for tho preceding yell-r. 

held m.d special squad reporl8.-·Thcre were received during t.he 

Y~ill' :3 ,871 reports, rep.I'l>senting ndd j tiona.l tnxes in Llw IInlOunt of 

$/ ,170.(i68, alld :3.,84li reports :1rllOlUJ t.ill~ to $6,508,iO'1 were (~xntllined adn~1 Closed, }ctl.vmg ;319 l'llporis covcrmg $;3,588.382 remaining for 

11 JUstment lit. the dose of the year. 

~j)OfJ4 7-5lJ--4 
38 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Miscellaneous claims.—The claims involving the miscellaneous 

taxes, received and disposed of during the fiscal year, are shown in 

the following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1949 

Refund Abatement Redemption Uncollectible 

Claims 

1 I 

Amount 

I 

Amount Num ber Amount Num - ber Amount 

Miscellaneous excise: 

On band July 1,1948_. 

Received 

Reopened 

Allowed 

Rejected 

On band Jtme 30, 1949 

Miscellaneous stamps: 

On band July 1, 1948_ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1949. 

Narcotic: 

On band July 1, 1948_ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1949_ 

Marihuana: 

On hand July 1,1948 

Received 

Reopened 

Allowed 

Rejected 

On bandJune 30, 1949. 

Silver: 

On hand July 1, 1948._ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30,1949_ 

Coal: 

On hand July 1, 1948 

Received 

Reopened 

Allowed 

Rejected 

On band Tune 30,1949_ 

Sugar: 

On hand July 1, 1948._ 

Received 

Reopened 

Allowed 

Rejected 

Onband June 30, 1949_ 

Total: 

On handJuly 1,1948._ 

Received 

Reopened 

Allowed 

Rejected 

On band June 30,1949- 

1, 200 

3 724 

52 

2,832 

655 

, 489 

218 

1,566 

4 

559 

37 

192 

12 

113 

107 

4 

14 

5 

2 

2 

1 

I 

3 

4 

82 

638 

2 

608 

21 

95 

1, 613 

6, 049 

58 

5 106 

719 

1, 795 

$2, 571, 433.87 

2, 600, 275.10 

63,364. 66 

1, 729, 948.90 

1, 752, 67472 

1, 752, 450..01 

60,016.18 

44,987.98 

24,382. 84 

49,317. 05 

65, 182. 52 

14,887. 41 

24.45 

403.55 

375.05 

36.95 

4, 928.22 

745.00 

3, 188. 09 

995.13 

16,308. 85 

16,309. 77 

32,618. 62 

129,646.23 

14, 788, 853.83 

1, 805. 92 

990, 845.52 

13, 749, 645.02 

179,815.44 

2, 777, 429.58 

17, 455, 758.43 

89, 553. 42 

2,771,231.52 

15, 570, 706. 35 

1,980, 803.56 

16.00 

815 

2, 577 

3 

2,476 

130 

589 

64 

612 

2 

546 

18 

114 

3 

18 

18 

3 

3 

17 

12 

5 

3 

25 

133 

129 

5 

24 

13 

4 

9 

3 

2 

1 

710 

3,373 

5 

3,187 

168 

733 

$395, 580.30 

731, 346.98 

4,719.97 

526,678. 58 

210,930.12 

394,038. 55 

49,840.39 

363, 464.04 

13, 312.59 

327, 471.69 

15,449. 69 

83, 695.64 

1,727.51 

228.28 

1, 848. 22 

107.57 

4,414.01 

87,672.68 

67,061. 89 

23, 109. 60 

1,915.20 

2,907,804.02 

86, 185. 86 

723, 002. 23 

2, 228, 726.39 

42,261. 26 

5,068.11 

5,043.38 

571.18 

143.17 

428.01 

3,359,366. 23 

1, 274, 537.13 

18, 032.56 

1,646,230.51 

2,483, 687. 19 

522, 018.22 

24.73 

380 

3, 451 

5 

3

• 

 193 

213 

430 

6 

61 

61 

1 

5 

1 

1 

386 

3, 513 

5 

3,255 

214 

435 

$75,523.79 

496, 086.96 

288.12 

225,324.92 

95, Ill. 26 

251,462.69 

13.89 

3, 449.01 

3,294.28 

166.62 

75,537.68 

499, 611. 91 

288.12 

228,695.14 

95, 114. 26 

251,628.31 

70 

44 

3.00 

75.94 

76.94 

85 

969 

979 

5 

49 

539 

572 

16 

8 

25 

24 

4 

18 

241 

232 

27 

8 

52 

163 

1,818 

1,859 

5 

117 

$73, 587.37 

821, 227.08 

729,604.18 

1 252.12 

154,

0, 

 958.15 

2, 120. 22 

27, 081.37 

28,320.98 

880.61 

269.32 

8, 600.20 

8,463.57 

405.95 

1E2, 022. 64 

1, 017, 565.31 

1,148,871.67 

21,016.28 

746.19 

18, 126. 23 

18, 872.42 

228, 745.74 

1, 892, 600.19 

1,933,832.82 

10, 252. 12 

177,260.99 

Miscellaneous credit cases.—Two thousand five hundred and six 

cases, involving taxes of $3,713,410, were received during the year. 

A total of 2,483 cases, involving $4,181,285, was disposed of by the 

allowance of 2,186 cases, representing $4,087,641, and the rejection of 

297 cases, amounting to $93,645. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 39 

ALCOHOL TAX UNIT 

General functions.—The Alcohol Tax Unit is charged with the administration of the laws relating to the production, warehousing, taxpayment, rectification, packaging, and distribution of distilled spirits, 

wines, and fermented malt liquors; the production, warehousing, taxpayment, denaturation, and distribution of industrial alcohol; the 

determination, assertion, and assessment of taxes and penalties on 

such liquors; the investigation of returns covering occupational and 

commodity taxes; the regulation of the manufacture and use of liquor 

bottles; the chemical analysis of liquors and other products to determine their taxable status and proper labeling; the administration of 

the provisions of the Federal Alcohol Administration Act relating to 

the regulation of interstate and foreign commerce in distilled spirits, 

wines, and fermented malt liquors, and the labeling and advertising 

thereof; and with the investigation, detection, and prevention of 

willful and fraudulent violations of the internal revenue laws relating 

thereto. 

The functions of the Unit are classified as permissive, enforcement, 

and basic permit and trade practice. In addition to the headquarters 

office, there are 15 field districts. The supervisors of such districts 

administer, within their respective districts, internal revenue laws 

and regulations relating to alcoholic liquors and denatured alcohol 

and the Federal Alcohol Administration Act. 

PERMISSIVE ACTIVITIES 

Plants and permittees.—On June 30, 1949, there were authorized to 

operate a total of 2,251 registered and fruit distilleries, internal revenue bonded warehouses, industrial alcohol plants and warehouses, 

denaturing plants, rectifying plants, tax-paid bottling houses, wineries, 

breweries, and vinegar plants as compared with 2,371 as of June 30, 

1948. This represents a decrease of 120 establishments. As of June 

30, 1949, there were 478,515 wholesale and retail dealers, as compared with 467,811 a year ago, representing an increase of 10,704 

dealers, or 2.3 percent. The total number of plants and permittees 

of all classes, as of June 30, 1949, was 497,456 as compared with 

487,027 a year ago, representing an increase of 10,429 or 2.1 percent. 

A table showing the number for each class, as of June 30, 1949, is 

included in the Appendix. 

Collections.—For the fifth consecutive year, over two billion dollars 

were collected in Federal liquor taxes on domestic and imported 

liquors (distilled spirits, fermented malt liquors, and wines), representing receipts from excise taxes, rectification tax, floor stocks taxes, 

special and occupational taxes, and bottle or container stamps. The 

total collections of $2,210,607,168 during the year represent a decrease of $44,719,586 or 2.0 percent, as compared with collections of 

$2,255,326,754 during 1948. 

The total collections on distilled spirits alone in the fiscal year 1949 

again exceeded one billion dollars, but represent a decrease of approximately 40 millions from collections for 1948. Such collections 

amounted to 65.7 percent of the total liquor tax collections in 1949, 

compared with 66.2 percent in the fiscal year 1948. 
Total excise tax collections Change 

Source 

Fiscal year 1949 Fiscal year 1948 Amount Percent 

Distilled spirits: 

Domestic 

Imported 

Total 

Fermented malt liquors 

Wines: 

Domestic 

Imported 

Total 

Grand total 

$1,324, 823, 881 -$49, 642,396 -3.7 

109,965,295 +11,808,008 +10.7 

1, 434, 789,176 -37,834,388 -2.6 

697,097, 258 -10. 729, 742 -1.5 

58, 428.943 +4, 904,714 +8.4 

2,532,883 -84, 789 -3.3 

60,961,836 +4, 819,925 +7.9 

2,192, 848, 270 -43,744, 205 -2.0 

1,396, 954, 788 

686,367,516 

65,781,761 

2,149,104, 066 

121, 773.303 

$1, 275, 181, 485 

Z 448,104 

63, 333.657 

$1,453,275,101 

690, 803,189 

66,528, 878 

2, 210, 607, 168 

40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The total collections from all domestic and imported liquor taxes 

during 1949 for distilled spirits, fermented malt liquors, and wines 

are compared with such collections during the preceding year in the 

following table: 

Change 

Source 

Distilled spiritS 

Wines 

Ferrqented malt liquors 

- 44, 719, 586 

The total excise tax collections on domestic and imported distilled 

spirits for the fiscal year 1949 amounted to $1,396,954,788, as compared 

with $1,434,789,176 for the preceding year, representing a decrease of 

2.6 percent. The total excise tax collections on domestic distilled spirits for 1949 

amounted to $1,275,181,485, as compared with $1,324,823,881 for 

1948, a decrease of $49,642,396, or 3.7 percent. The total excise taxes 

on imported distilled spirits for 1949 amounted to $121,773,303, compared with $109,965,295 for 1948, an increase of $11,808,008, or 10.7 

percent. The total excise tax collections from all domestic and imported 

liquor taxes during 1949 for distilled spirits (exclusive of seizures, 

penaties, etc.), fermented malt liquors, and wines are compared with 

such

l collections during the preceding year in the following table: 

Production of distilled spirits.-The total production of all distilled 

spirits for the fiscal year 1949 (by registered and fruit distilleries) 

amounted to 266,542,499 tax gallons, as compared with 244,127,343 

tax gallons produced during the preceding fiscal year. The production 

of whisky for 1949 amounted to 149,595,239 tax gallons, as compared 

with 129,597,067 tax gallons for the preceding year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 41 

The quantity of spirits produced for industrial purposes is not 

determinable. In the fiscal year 1949, 713,830 tax gallons of spirits 

were transferred to denaturing plants for denaturation, as compared 

with 465,868 tax gallons in 1948, and 28,400,821 tax gallons were 

transferred to industrial alcohol bonded warehouses as compared with 

20,920,794 tax gallons in 1948. Spirits transferred to industrial alcohol 

bonded warehouses can be withdrawn as alcohol for industrial or 

beverage purposes. The quantity of alcohol produced for beverage 

purposes by industrial alcohol plants is not available. The best 

available figure is the quantity of domestic alcohol used in production 

of rectified products, which amounted to 35,824,521 proof gallons for 

the fiscal year 1949. 

The production of each kind of distilled spirits•produced by registered or fruit distilleries, for the fiscal year is compared with such 

production during the preceding year in the following table: 

Production of distilled spirits 

Tax gallons Change 

Fiscal year 

1949 

Fiscal year 

1948 Amount Percent 

By registered distilleries: 

Whisky 149,595,239 129, 597,067 +19, 998,172 +15.4 

Brandy 30, 531 18,455 +12,076 +65.4 

RumBeverage 

Industrial 

241, 668 

1, 757, 078 

441,123 

1,557, 410 

-199, 455 

+199. 668 

-45. 2 

+12.8 

Clin 3, 937, 490 3, 691, 196 +246, 294 +6.7 

Spirits 75, 031,098 83, 193, 482 -8,162, 384 -9.8 

Total 230, 593,104 218, 498, 733 +12,094,371 +5.5 

By fruit distilleries: 

Brandy 17,427,034 21,154,197 -3, 727.169 -17. 6 

Spirits 18, 522, 361 4,474, 413 +14,047,948 +314.0 

Total 35,919, 395 95, 628, 610 +10,320,785 +40.3 

Grand total 266,542, 499 244, 127,343 +22,415,156 +9.2 

Tax-paid withdrawals of distilled spirits.-Distilled spirits (whisky, 

brandy, rum, gin, and spirits) may be tax-paid in bulk and withdrawn 

from registered and fruit distilleries and internal revenue bonded 

warehouses, and alcohol may be tax-paid in bulk and withdrawn from 

industrial alcohol bonded warehouses, for bottling without rectification, for use in the production of rectified products, and for nonbeverage purposes. Distilled spirits bottled in bond prior to tax payment 

are tax-paid at the time the cases are withdrawn from internal revenue 

bonded warehouses. 

The total tax-paid withdrawals of all distilled spirits (including 

alcohol) amounted to 141,766,697 tax gallons during the fiscal year 

1949, as compared with 147,160,331 tax gallons for 1948. 

Total 

Fiscal year 

1949 

Tax collections 

$1, 492, 599,331 

701, 119, 310 

61,617,113 

2, 255, 326, 754 

Fiscal year 

1948 

-739, 31 3165, 230 

- 10

$

, ,121 

-1-4, 911, 765 

Amount Percent 

- 2.6 

-1.5 

+8.01 

- 2.6 
Tax gallons Change 

Tax-paid withdrawals of distilled spirits 

Fiscal year 

1949 

Fiscal year 

1948 Amount Percent 

Whisky: 

Bottled in bond 

Total 

Brandy 

Rum 

Gin 

Spirits 

Total 

Alcohol 

Grand total 

7,788,536 9, 130, 136 —1,341,600 —14.7 

52,674,964 153, 603, 200 —928.236 —1.7 

'{301,311 348 1,395,887 +615, 481 +44. 

301, 311 297,033 +4, 278 +1.4 

3, 786,877 3,475, 525 +311, 352 +9.0 

42,146 483 49, 630, 289 —7,483,806 —15.1 

100, 920, 983 108, 401, 934 —7, 480, 951 —6. 9 

40, 845, 714 38, 758,397 +2,087,317 +5.4 

141, 766, 697 147, 160,331 —5, 393,634 —3.7 

42 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Tax-paid withdrawals of each kind of distilled spirits for the fiscal 

year 1949 is compared with such tax-paid withdrawals for 1948 in the 

following table: 

Tax-free withdrawals of distilled spirits.—During the fiscal year 1949 

a total of 38,568,036 tax gallons of distilled spirits were withdrawn 

tax-free, as compared with 27,421,266 tax gallons for 1948. 

Materials used in production of rectified products.—The total tax-paid 

domestic and imported distilled spirits and wines used in the production of rectified products during the fiscal year 1949 amounted to 118,-

971,861 proof gallons, consisting of 38,117,617 proof gallons of whisky, 

42,192,873 proof gallons of spirits, 35,824,521 proof gallons of alcohol, 

and 2,836,850 proof gallons of other materials. (A break-down of 

domestic and imported distilled spirits and wines used in the production of rectified products is included in the Appendix.) 

Production of rectified products.—The total production of rectified 

products for the fiscal year 1949 amounted to 118,954,612 proof 

gallons, consisting of 107,781,521 proof gallons of whisky, 6,601,847 

proof gallons of gin, 2,817,735 proof gallons of cordials and liqueurs, 

and 1,753,509 proof gallons of other products, as compared with the 

total 1948 production of 125,732,822 proof gallons, consisting of 

114,916,903 proof gallons of whisky, 7,267,090 proof gallons of gin, 

2,207,673 proof gallons of cordials and liqueurs, and 1,341,156 proof 

gallons of other products. 

Consumption of distilled spirits.—The total distilled spirits bottled 

during the year (exclusive of distilled spirits bottled for exportation) 

amounted to 160,931,244 wine gallons, of which 136,857,613 wine 

gallons were rectified products, 16,247,519 wine gallons were unrectified products (other than bottled-in-bond), and 7,826,112 wine gallons 

were bottled-in-bond products. This compares with a total, of 165,-

888,683 wine gallons bottled during the fiscal year 1948, consisting of 

144,018,537 wine gallons of rectified products, 12,717,091 wine 

gallons of unrectified products (other than bottled-in-bond), and 

9,153,055 wine gallons of bottled-in-bond products. The total 

whisky bottled amounted to 142,633,709 wine gallons for 1949 as compared with 149,232,495 wine gallons during the prior fiscal year. 

The total rectified whisky bottled during the fiscal year 1949 conREPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

tained 35.4 percent of whisky, as compared with 34.5 percent for 

1948 and 33.4 percent for 1947. 

Stocks of distilled spirits.—The total stocks of whisky, brandy, rum, 

gin, and spirits as of June 30, 1949, amounted to 677,343,619 original 

tax gallons, as compared with 594,733,085 original tax gallons as of 

June 30, 1948, or an increase of 13.9 percent. The stocks of whisky 

increased from 522,260,756 original tax gallons as of June 30, 1948, 

to 602,925,861 original tax gallons as of June 30, 1949, or 15.4 percent. 

The stocks of whisky 4 years old or older amounted to 33,160,196 

tax gallons as of June 30, 1949, as compared with 55,506,519 tax 

gallons as of June 30, 1948, a decrease of 40.3 percent. 

Specially denatured rum.—During the year there were produced 

1,153,246 wine gallons of specially denatured rum, as compared with 

1,066,574 wine gallons for 1948. 

Fermented malt liquors.—Production of fermented malt liquors 

during the fiscal year amounted to 89,735,647 barrels, or 1.7 percent 

less than the preceding year (91,291,219 barrels). Tax-paid withdrawals were 85,809,068 barrels, or 1.4 percent less than the preceding 

year (86,992,795 barrels). Fermented malt liquors withdrawn by 

pipe line for bottling represented 69.9 percent of the total taxpaid 

withdrawals, as compared with 68.4 percent in the preceding year. 

Tax-free withdrawals for export were 731,527 barrels, an increase of 

818 barrels as compared with the fiscal year 1948. 

Wines.—Production of still wines amounted to 139,879,738 wine 

gallons, or 32.7 percent more than the preceding year (105,424,549 

wine gallons). Tax-paid withdrawals of still wines amounted to 

119,106,689 wine gallons, or 8.2 percent more than in the preceding 

year (110,114,160 wine gallons). Tax-paid withdrawals of domestic 

sparkling wines amounted to 21,665,256 half-pint units, an increase 

of 6.1 percent from the preceding year (20,413,746 half-pint units). 

Tax-paid withdrawals of vermouth produced at wineries amounted to 

2,126,544 wine gallons, an increase of 26.1 percent from the preceding 

year (1,686,508 wine gallons). Tax-paid withdrawals of aperitif 

wines produced at wineries amounted to 203,876 wine gallons as compared with 308 wine gallons for the preceding year. Production of 

distilling materials at wineries (to be used at fruit distilleries) amounted to 286,045,119 wine gallons, as compared with 208,903,247 wine 

gallons, for the prior fiscal year. 

Production of ethyl alcohol.—The total ethyl alcohol production for 

the year amounted to 351,015,364 proof gallons, as compared with 

332,282,148 proof gallons for 1948, an increase of 5.6 percent. 

Tax-free withdrawals of undenatured alcohol.—The total tax-free 

withdrawals of ethyl alcohol during the year, consisting of withdrawals 

for denaturation, for use of the United States, for hospital, scientific, 

and educational use, for export, for transfer to customs manufacturing bonded warehouses, and in Puerto Rico for medicinal, beverage, 

and other purposes, amounted to 324,565,106 proof gallons. 

The total quantity of ethyl alcohol withdrawn for denaturation 

during the year amounted to 321,222,197 proof gallons. The total 

quantity removed for use of the United States amounted to 644,889 

proof gallons. There was withdrawn during the year for hospital, 

scientific, and educational use a total of 2,545,837 proof gallons. 
44 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Stocks of undenatured alcohol.-As of June 30, 1949, the stocks of ethyl 

alcohol amounted to 51,015,381 proof gallons, as compared with 

38,273,358 proof gallons as of June 30, 1948, an increase of 33.3 

percent. 

Production of denatured alcohol.-During the year there were produced 164,273,211 wine gallons of specially denatured alcohol, as 

compared with 149,394,037 wine gallons for the fiscal year 1948; 

10,221,492 wine gallons of completely denatured alcohol, as compared 

with 34,887,789 wine gallons for the fiscal year 1948. The total 

production was 174,494,703 wine gallons, as compared with the total 

production of 184,281,826 wine gallons for 1948. 

The quantity of specially denatured alcohol used in the manufacture of synthetic rubber amounted to 1,427,787 wine gallons for the 

fiscal year 1949, as compared with 370,818 wine gallons for 1948. 

Production of vinegar.-The production of vinegar by the vaporizing 

process for the fiscal year 1949 amounted to 25,417,460 gallons (100-

grain strength) as compared with 24,816,502 gallons (100-grain 

strength) for the fiscal year 1948. 

Assessments.-There were received and reviewed for tax liability 

during the year 7,588 reports of inspection and investigation by field 

offices. The review disclosed that liability to taxes was incurred in 

3,734 of such cases in the amount of $1,942,433. 

During the year, there were certified to the Commissioner 843 

assessment lists totaling 101,684 items aggregating $519,836,167. 

Included in these were 3,858 items totaling $2,069,706 entered by the 

Alcohol Tax Unit, resulting from office audits and field investigations. 

Claims for drawback of tax on distilled spirits used in nonbeverage 

products.-During the year there were received 4,159 claims amountmg to $29,061,348, compared with 4,333 claims amounting to 

$30,005,864 during the preceding year. There were 4,102 claims 

amounting to $28,728,739 allowed, and 61 claims amounting to 

$43,653 rejected. During the prior year there were allowed 4,366 

claims amounting to $30,840,199, and there were rejected 33 claims 

amounting to $10,047. 

Claims for remission of taxes on distilled spirits and wines.-During 

the year there were received 4,059 claims amounting to $5,474,677. 

There were allowed 3,016 claims amounting to $4,688,995 for remission of tax on distilled spirits, and 244 claims amounting to $527,258 

for remission of tax on wines. There were rejected 699 claims 

amounting to $171,102 for remission of tax on distilled spirits, and 74 

claims amounting to $16,452 for remission of tax on wines. 

Claims for redemption of stamps, abatement and refund of taxes.-

During the fiscal year 1949 there were allowed 13,270 claims for 

redemption of stamps, abatement and refund of taxes amounting to 

$9,442,446, compared with 10,138 claims amounting to $4,181,773 

during 1948. There were rejected 1,181 claims amounting to 

$776,764 compared with 1,575 claims amounting to $720,817 the 

previous year. 

Export claims.-During the year there were allowed 857 claims 

amounting to $838,981 for drawback of tax on alcohol used in flavoring extracts, toilet and medicinal preparations exported; 3,508 claims 

amounting to $3,161,234 for drawback of tax on distilled spirits and 

wines bottled especially for export and exported; 4 claims amounting 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 45 

to $95,127 for drawback of tax on distilled spirits exported in distillers' 

original packages, and 8 claims amounting to $286 on stills exported. 

Offers in compromise under internal revenue laws.-During the year, 

4,065 offers in compromise aggregating $356,391 were received, 3,996 

offers aggregating $339,150 were accepted, and 136 offers aggregating 

$25,615 were rejected; and 7 offers aggregating $2,391 were returned 

to the district supervisors for further investigation. 

Offers in compromise under Federal Alcohol Administration Act.-

During the year, 248 offers in compromise aggregating $64,685 were 

received, 226 offers aggregating $50,795 were accepted, 12 offers 

aggregating $11,665 were rejected, and no offers were returned to the 

district supervisors for further investigation. 

Laboratory activities.-During the year the laboratory in Washington, D. C., received 5,276 samples for analysis, as compared with 5,403 

for the fiscal year 1948. 

The branch laboratories received 45,386 samples, as compared with 

39,074 for the fiscal year 1948. The field chemists spent 671 days in 

court and 556 days in inspections. More than 27 percent of the 

samples examined in the field were narcotics. 

During the year three chemists were awarded the Treasury medal 

for meritorious civilian service. 

The study of the effect of aging whisky in various types of cooperage 

which. started in 1945, was continued. 

A new denaturant for completely denatured alcohol was authorized 

after experiments found it to be satisfactory. Methods were developed 

and published covering the detection of cyanides and ferrocyanides in 

wine, and the detection of cocaine in mixture with procaine. 

The laboratory collaborated with the Association of Official Agricultural Chemists in developing and selecting methods of analysis for 

official adoption. 

Field inspections -Field examiners, operating directly from the 

Washington office, continued the inspection of field offices for the 

purpose of assisting and instructing field personnel, and improving 

efficiency in the determination and collection of liquor taxes. A new 

program of training for inspectors was started during the year. Many 

time-saving procedures were recommended for adoption which were 

investigated and developed as a result of the Treasury Department 

cash awards for suggestions and work simplification programs. 

During the fiscal year, a total of 319,758 inspections of plants and 

permittees were made by field offices, of which 3,825 were made 

pursuant to original applications filed by persons in the beverage 

liquor business or in the industrial alcohol industry. 

A total of 27,022 applications, notices, bonds, consents of surety, 

plats, plans, and other documents required by law and regulations to 

be filed in connection with new establishments, changes in premises 

and equipment, and discontinuances were administratively examined. 

Other statistics.-Regular monthly and annual statistical reports 

and releases concerning the activities of the Alcohol Tax Unit were 

issued. Considerable work was devoted to the preparation of statistical reports for other governmental agencies. Statistical tables 

giving detailed information covering plants and permittees, production, withdrawals, and stocks of distilled spirits, alcohol, fermented 

malt liquors, wines, and vinegar, claims, label activity under the 
46 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 

Federal Alcohol Administration Act, and enforcement activities are 

contained in the Appendix. 

Administrative procedure.—During the year continued improvements were made in administrative procedure relating to operations, 

transactions, and inspection of plants and permittees. 

The following Treasury decisions amending regulations were 

prepared by the Unit: 

Procedure pertaining to firearms, under the Federal Firearms Act. 

(T. D. 5646.) 

Procedure for the tax-payment, stamping, etc., of imported fermented malt liquor pursuant to the Act of June 30, 1948. (T. D. 

5647.) 

Procedure for the refunding of tax on fermented malt liquors lost 

in brewers' bottling houses pursuant to the Act of July 3, 1948 (Public 

Law 899, 80th Cong.). (T. D. 5648.) 

Procedure for the removal for exportation of distilling apparatus 

from the premises of manufacturers or vendors without payment of 

the commodity tax. (T. D. 5651.) 

Procedure to establish losses of tax-paid liquors in transit from 

Puerto Rico to the United States in order to effectuate proper 

tax-payment, or proper refund of taxes if claim for refund is made. 

(T. D. 5652.) 

Simplification and improvement of the procedure relating .to the 

production, removal, bottling, storage, and exportation of fermented 

malt liquor. (T. D. 5654.) 

Requirements relating to the construction of containers for packaging bottled-in-bond spirits and spirits intended for export with 

benefit of drawback. (T. Ds. 5655 and 5656.) 

Procedure relating to (1) the establishment and operations of 

distilleries, fruit distilleries, rectifying plants, tax-paid bottling 

plants, and internal revenue bonded warehouses, (2) the bottling of 

distilled spirits in bond, and (3) the gauging of distilled spirits. (T. Ds. 

5663, 5664, 5668, 5669, 5671, 5681, 5700, 5701, 5702, and 5705.) 

Procedure relating to drawback of tax on distilled spirits and wines. 

(T. D. 5691.) 

Procedure concerning wholesale and retail dealers in liquors. 

(T. D. 5693.) 

Tax rates applicable to imported liqueurs, cordials, and similar 

compounds, flavored wines, and other compounds and preparations. 

(T. D. 5694.) 

Procedure concerning accounting of red strip stamps by proprietors 

of tax-paid bottling plants and rectifying plants. (T. Ds. 5703 and 

5704.) 

Procedure for the tax-payment of alcoholic beverages in Puerto 

Rico after withdrawal for rectification or bottling, in order to make 

stocks available for shipment to the United States, under the Puerto 

Rican law, as amended. (T. D. 5706.) 

Procedure for labeling and advertising of distilled spirits with 

respect to the labeling of Scotch, Irish, and Canadian whiskies and 

types thereof, and to other matters, and prescribing a standard of 

identity for Vodka and for other purposes. (T. D. 5707.) 

Regulations 20, "Wholesale and Retail Dealers in Liquors," and 

Regulations 29, "Drawback of Tax on Distilled Spirits Used in the 

Manufacture of Nonbeverage Products," were reprinted to incorporate amendments. 

An Inspector's Manual prepared under the direction of the Field 

Inspection Division was issued to inspectors throughout the Unit as 

an additional aid in conducting inspections of plants and permittees. 

The chief of the Procedure Division, as chairman of the cash 

awards program, directed the program for the Alcohol Tax Unit. 

During the year a total of 1,156 suggestions were reviewed and closed, 

of which 189 were adopted. The Procedure Division was responsible 

for putting adopted suggestions into effect, including the necessary 

revision of regulations, forms, and administrative procedure. 

BASIC PERMIT AND TRADE PRACTICE ACTIVITIES 

Permits.—The Federal Alcohol Administration Act requires that all 

producers (other than brewers), importers, and wholesalers of alcoholic 

beverages secure basic permits. The number of outstanding basic 

permits of all classes in effect June 30, 1949, totaled 18,858 as compared with 18,912 in effect at the end of the previous year. There is 

included, in the Appendix, a table reflecting permit activity under 

the Federal Alcohol Administration Act during the year and the 

number of permits of each class in effect June 30, 1949. 

Labels.—The Federal Alcohol Administration Act provides that no 

person engaged in business as a bottler or importer shall bottle, or 

remove from customs custody for consumption, any distilled spirits, 

wine, or malt beverages, unless he has obtained and has in his possesslog a certificate of label approval or certificate of exemption from 

label approval covering the labels affixed to the bottled products. 

During the year 32,191 applications were received, a slight decline 

from the previous year's total of 33,945 applications. A table is 

included in the Appendix showing the volume of work handled in 

this field during the fiscal year. 

As a result of hearings held in San Francisco and Washington, the 

distilled spirits labeling regulations were amended in several respects. 

The most important changes were with respect to the creation of higher 

standards for rye and bourbon liqueurs and domestically produced 

blended Scotch type whisky; the elimination of existing standards for 

blended Irish type whisky; the establishment of standards of identity 

for Vodka; and the requirement of a disclosure, on labels of domestic 

blends, of the presence of whiskies of foreign origin. 

Advertising.—For the purpose of determining compliance with the 

advertising provisions of the Federal Alcohol Administration Act and 

regulations issued thereunder, 146,611 alcoholic beverage advertisements, appeasing in 29,559 publications were reviewed during the 

year. Regulatory action of a corrective nature was taken in 1,754 

cases where minor technical irregularities were observed. Radio 

continuities numbering 12,100 and 2,610 pieces of point-of-sale advertising material were also reviewed. Seven cases involving more 

serious irregularities were closed upon acceptance of substantial 

offers in compromise. As a service to the industry and to prevent the 

dissemination of improper advertisements, the Bureau reviewed and 

commented upon 1,796 advertisements or advertising campaigns prior 

to publication: 
48 REPORT OF COr.rM]SSIONER OF INTERNAL REVENUE 

Trade pracl'ice.-The pust year has witnessed the industrS"s return 

to the highly compet,it-iYe buyer's mll.rket, in existence prior to the 

WI1l', with the at.tendant promotional se-hemes employed by the 

industry to induce so.les. Numerous investigations ,vere made where 

it appell,red that, the promotional devices employed were contrary 

to t.he Trnde Pract.ic(~s Section of the F edeml }ucohol Administration 

Act. Permit rcyocl1tion or suspension proceedings were t1uthorized 

or inst,itut.ed ill 60 cases, and offers in compromise were accepted in: 

219 cases. Interlochnf! directorates.-In accordll,nce with section 8 of the
 

Federul Alcohol Administra.tion Act, 60 appliclttioTls for I1pproval of
 

interlocking directorRtes and ofHcers ~'ere received and acted upon by
 

the Bure~u's 'Washington oflicc. 

ENFORCKMENT ACTIVITIES 

St'i2:ure.~.-DlUing th~ fiscal yen.r, 8,008 illicit stills, :~,661,432
 

318­

o

of

a.

Oril

Und 

gallons of mash, 131,538 gaUons of illicit liquors, 35,288 gallons of
 

tax-puid liquors, and 1,596 automobiles and trucks were seized, as­


compared w1th the seizure of 6,757 illicit st.ills, 2,715;801 gallons of
 

mash, 103,715 gallons of illicit. liquors, 14,519 gallons of tax-paid
 

liquors, and 1,177 automobiles and trucks during 1948. Thcappmised
 

value of the propert.y seized dnring the fiscal year 194.9 was $2,475,188,.
 

as compared ''lith $1,710,83:3 for 1948. 

During the fiscl1,} ~rear 1949 violations of the internal revenue liquor-


laws, llS reflected by enforcement statistics, continued to increase.
 

This upwn.rd trend WitS first observed in December 1947, following the­


aballdonment of sugur rationing in June ..of the same year. The­


increase in violations has been confined principo.lly to the southern
 

Sto.t,es fLnd n, few metropolit.ltn ll,reu.s on the east COll.St. The demand
 

for non-tax-paid spirits ill these ar~as mll-.r be at.trihuted to low income­


groups nnd the fact.or of uuemploylllcnt, which has increased during
 

the lust 6 months of the fiscl1l year, part,iculltrly in the southern States. 

Arrests and l'n'm~ec1l.tions.-There were 8,91.5 persons llrl'est~~d for
 

vioIn-tions of the internal revenue liquor laws; reconunendll.tions were
 

IDtlde for t.he prosecut,ion of 8,092 persons in :B~ederal courts in Alcohol
 

Til.X Unit, cnses, ttU i.llcrcse of 1,189 or 17.2 percent as conlpo.red ,..;th
 

1948; tUld 5,718 persons were indicted. There were 4,592 persons COIl·
 

victed, and as of JunG 30, 1049,2,541 persons were 11wait,ing grnnd jury
 

action, nnd J .l376 pe.rsons were awaiting trial action for inlernnl revenue-


liquor lll.w violntions. Al)plu:at'wn,~for pardon (wd pa.ro!e.-During t.he year 11 l\.pplicl1tiollS
 

for pardon a.nd 922 applications for pttrole were e..'i:ll.mined and reports-


submitted. 

Transportation of liquor into dry territol'!I.-Jn eonncction with the-


enforcement of the Liquor Enforeement. Act of 193() relating to the
 

introduet.ion of tn.x-pn.id liquors into dry States, 20 vehic~es and 1,504.
 

gallons of tux-pu.id liquors valued. llt. $ti2,8:31 were seLl;ed. ~'here
 were :31 persons arresl,cd, 5 persons lIlchcted, l1nd 5 persons convIcted.
 

Accidrfit investigat·i.ons.-Dming the fiscal yeltl' eudeel June 30, 1949,
 

the Enforeement Division of the ..\1eohol Tltx Unit initmted
 

investigat.ions, completed ;)22, and submitted report,; on 327 accident
 

investigations involving personnel of t.be BureiLU of Internal Revenue
 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 49 

while engaged on official business and resulting in personal injary to 

the employees or oth.ers and/or property daml1ge to Govermnent or 

rivate p~opert;v. , . p '1'hese JUvestlgatlOlls were made III order thnt the BU'reau and DepllrtmcIit would be ill a position to pllSS propel'~Y on clll,~ms ll.ud d?fend 

Ute Oove~·nment's,. as well I1S the emJ?loyees' mterest Ul. pny SUits or 

ot,her fictIOn gl'OWUlg out of the aCCidents under the I'edeml Tort 

Claims Act, and the United States Employees Compensation Act. 

Firearms program.-In September 1945 th.e Alcohol Tax Unit began 

an intensive. iuvestig.fltive. progmm to briu:f about the :egist~·11t.~on of 

machine guns, mac~lIle pI~tols, and other flrearms c,()mJJ~g Wlt.llll1 the 

purview ofthe N.ll.tlOn~,l FI.rea,rms Act. As a. result of. thl~ program,. a. 

total of 100,249 mvestlgMlOlls were conducted, msultmg m the reglstrn.tion with tlH~ Commissioner of Internal Revl'nue of 1:3,204 firearms. 

TECHNICAL STA.l!'F 

The Technical Staff is the appellate agency established within the 

Bureau of Internal Revenue for t.l.H~ determination of Federll,\ income, 

profits, estate, and gift t.a~ ~nbi)jty. It is an .indep(~nden.torganiz~1.~ion

answet'ahle to the ComrnlsStOJler and operatmg under hIS supervlslOll. 

In genera.!, its work concerns the classcs of taxation over which The 

Tax COUJ't of the United States has jurisdiotion. The Staff organization is made up of an l1.dministrntivc office in 'Washington and 12 field 

divisions comprising 30 local offices locn.ted thrQughout the United 

States. The duties of the Staff personnel assigned to these field 

divisions am (l) to determine on behalf of the Commissioner the 

liability of taxpayers who ha,ve protested the findings of the int.ernal 

revenue ltgent in charge prior to the filing of any petition with The 

Tax Court of tue United St.ates, and (2) to consider offers submitt,ed 

by tl\XPI1YCl"S to settle CI1.5oS which hn.ve been docketed by the '!'ilX 

Court. In pedoJ'luing these tlut.ies the hell-ds of the Staff field divisions 

have ltllthority t.o act as the exclusive rC{l1'(:scntatives of the Comm~ssionel" in cast's within their tcrrit.orift jmisdiction, except tlHl.t 

stlPUl:ited settlements in doc1wted cases must be conl;Ul'i'cd 1.n by 

repn's(lntatives of t,he Chief CounseL for the Bureau, actillg as division C(}UlIS~'l.

Wit'~l respect to excess profits tax determination.s in Hn~~ cuse, .the 

Techl1l.cn.1 ~tati"s _otherwise f~xclusiye jmisdiction is subject to the ft.Ut.~orlt.y of the Exce.ss Profits Tax Council over issues ari.si.ngo tmder 

SCcttnt! 722 of the Intornal Hevenlle Code. Subject, to the t111thoritv 

the CO':lJJni~sionf'rof Internal ReVeJllle, finnl jurisdiction within th"e Threnu of n.U Issues nr!sil~g ~m~lcr section 722. il'> veste~ !n the COlllH~il Couned hus no JunSdletlon ov(\r n.uy Issues t1rJi5t!lO' uJldor anv tI!('I' 

C . . fl· . 0 J 

. . prOYLSIOllS 0 t H~ mtel"lwl revonue laws. The consideration l~Slles arising HuLley seetiO!l 722 ullder a procedure scpu.rute and 

l 

~. fl:OI~l that apphc~t~le to is';l1e8 l\ri~illg u~)d~r o.thor provisions 

se t~ \ W~ts concluded H,d'vlsnble because of the c!JstltlcLlVIj churaetf\r of 

fincd~on, ,2? In nt~ cas(-\s not beforo the Tux Cour~ the ~;()IU!,ciL's 8tiUIIl.gs I~le c~m~T"O~hl~g. ILl cnsE~~ before the C()ur~ tb~ ff'chlUcal S~nff I ctatI~s Jlll"!s(hetlOn, but WIll mfer all a.pphcntlons and ClilUllS 

l'e8 e,r ~ectlOlJ 722 to tll? Conneil t1n~1 will not disturb it~ findillgs \'V!th 

Pllct thereto execpt III lIIlusunl Circumstunees, llud tuou only With 
On hand July 1, 1948 

Received 

7,924 

 8,710 

Percentage Fiscal year 

1949 Percentage 

8, 125 69.69 

413 9.21 946 21.10 

64.71 

II 00 

29.29 

34, 215 

6, 404 

13, 088 

3, 151 

56, 858 

60.18 

11.26 

23.02 

5.54 

100. 00 

3, 760 61. 56 

732 I 11.98 

1,267 20.74 

349 5. 72 

6, 108 100.00 

50 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

concurrence of the Council. (Paragraphs 3 and 11 of mimeograph, 

R. A. No. 1529, T. S. No. 454, dated July 31, 1946.) 

Field operations.—The operations of the Staff field divisions fall into 

two main classifications: (1) contested income, profits, estate, and 

gift tax cases not docketed by The Tax Court Of the United States, 

including cases in the pre-90-day status, cases in the 90-day status, and 

cases involving overassessments and claims; and (2) cases docketed 

and pending before the Tax Court. The statistical data summarizing 

the work accomplished by the Staff field divisions are contained in 

tables 117-119 on pages 219-221. 

With respect to contested cases not docketed before The Tax Court 

of the United States, there were 7,214 on hand July 1, 1948, awaiting 

Staff action, and 710 awaiting action by taxpayers on statutory 

deficiency notices directed or sustained by the Staff, or a total of 7,924 

nondocketed cases. Receipts and dispositions during the year were 

as follows: 

Total 

Dispositions: 

Settled by agreement 

Defaulted after statutory notice 

Petitions filed after statutory notice 

Unagreed overassessments and claim rejections 

Returned to internal revenue agents in charge, without action_ 

Transferred to other Bureau agencies (bankruptcy, etc.) 472 

 6, 782 

On hand at the close of June 30, 1949 9, 852 

Of the number on hand at the close of the year, 9,017 were awaiting 

Staff action and 835 action by taxpayers on deficiency notices. In 

addition to the above dispositions, 1,006 subsidiary cases were closed in 

accordance with the action taken in the respective basic cases. Receipts 

of nondocketed cases in 1949 exceeded those of 1948 by 960. Dispositions, exclusive of transfers and cases returned to revenue agents in 

charge without action, exceeded those of 1948 by 635. 

During the fiscal year ended June 30, 1949, the Staff field divisions 

directed the issuance of statutory deficiency notices in 1,961 cases. In 

39.ff percent of these cases the taxpayer did not take an appeal to 

the Tax Court. The comparable percentage for the preceding 8-year 

period, 1941 to 1948, inclusive, was 34.7. 

During the year 513 so-called 90-day cases in which the statutory 

notice was issued direct by the internal revenue agents in charge were 

considered to a conclusion by the field divisions of the Staff. The 

revenue agent was sustained in 261 of these cases without an agreement 

being received from the taxpayer and 252 were settled. With respect 

to the 261 statutory notices which were sustained, the taxpayers filed 

petitions with the Tax Court in 142 cases and defaulted in the, 

remaining 119. 

On July 1, 1948, there were 4,991 docketed cases on hand in the 

Staff field divisions and 4,624 dockets were received during the year. 

Of these docketed cases, 3,125 were settled by stipulated agreement, 

413 were dismissed for various reasons by the Tax Court, and 946 

were submitted to the Tax Court on the merits, leaving a balance 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 51 

of 5,131 on hand June 30, 1949. In addition to the dispositions 

summarized above, action was taken on 476 subsidiary cases which 

were closed in accordance with the closing of the respective basic cases. 

Receipts of docketed cases during 1949 exceeded receipts of 1948 

by 26. Dispositions, excluding cases submitted to the Tax Court, 

exceeded those of 1948 by 608. More cases were disposed of by 

stipulation in 1949 than in any year since 1940 and the cases dismissed 

amounted to 413 as compared with 458 in 1948 which was the largest number dismissed in any year since decentralization. 

For the 10-year period (fiscal years 1940 to 1949, inclusive), Staff reports show decisions handed down by the Tax Court, in 10,167 docketed cases. Analyses of these decisions, made currently as they 

were received, show a total of 3,973, or 39 percent, in which the 

Bureau's position was wholly sustained; 3,956, or 39 percent, in which 

the Bureau's position was partly sustained and partly reversed; and 2,238, or 22 percent, in which the Bureau's position was wholly 

reversed. The percentages for the fiscal year 1949, during which the 

court handed down 828 decisions, were 39 percent wholly sustained, 

42 percent partly sustained and partly reversed, and 19 percent wholly reversed. 

The following schedules reflect the case dispositions effected by the 

Staff over the 10-year period ended with 1949: 

CASES BEFORE THE TAX COURT 

9-year 

Period 1940 

to 1018, 

inclusive 

Stipulated 

Dismissed 

Tried 

Total 

CASES NOT BEFORE THE TAX COURT 

Settled by agreement 

Defaulted by taxpayer after statutory notice 

Petitions filed by taxpayer after statutory notice 

Unagreed overassessments and claims rejections 

Total 

In the Commissioner's annual report for 1948 it was stated that of 

all the cases handled by the Technical Staff which were subject to 

petition to the Tax Court, approximately seven out of eight cases were 

closed without the necessity of trial, leaving but one in eight actually 

tried before the court. During the fiscal year 1949 the percentage of 

cases closed was somewhat greater and only one out of every nine 

actually was tried before the court. 

The field divisions of the Technical Staff ended the fiscal year 1949 

with a conference personnel of 266 and an audit, clerical and stenographic personnel of 343, or a total of 609. 

16,634 

 3,760 

732 

1,267 

349 

Cases 

21, 573 

2,001 

9,703 

33, 337 100.00 4, 484 100.00 
52 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

All case dispositions are based upon consideration of the merits of 

fact and law. A settlement upon the basis of nuisance value to either 

party is prohibited by published rules of the Staff. There is not and 

never has been a Staff policy requiring taxpayers, regardless of merits, 

to concede some or any fixed percentage of the disputed deficiency in 

order to effect a settlement of a case. 

Under established policy, no case closed as the result of action by a 

field division of the Staff will be reopened under post-review by the 

Washington headquarters office unless the disposition involves fraud, 

malfeasance, concealment, or misrepresentation of a material fact or 

an important mistake in mathematical calculation. There has been no 

breach of or departure from this policy by the Staff over the 10 years 

1940 to 1949, inclusive, during which time 37,975 nondocketed cases 

have been closed by agreement as a result of Staff field division action. 

Coordination of field activities. —A central group is maintained in the 

Washington headquarters office of the Staff to examine and analyze 

the work of the 12 field divisions in order to maintain uniformity in 

procedure and consistency in treatment of taxpayers by all field 

divisions. This coordinating group, comprised of several coordinators, 

each with one technical advisor as chief assistant and other technical 

employees, operates under the direction of the Commissioner, through 

the head of the Staff. The action taken by the field divisions in nondocketed and docketed cases is post-reviewed by the Washington 

headquarters office, including not only cases settled but also decisions 

in unagreed cases. In this way field operations are scrutinized and 

changes and suggestions made for the future guidance of the field 

offices. 

The Washington headquarters office is responsible for establishing 

and improving the procedure for the handling and control of cases in 

the field in conformity with the procedure in effect in the other offices 

and units of the Bureau. In this manner general operating policies 

are determined in Washington for the benefit of the field offices both 

as to technical matters of general interest and as to matters of administrative practice. 

Records are maintained for reference purposes and quarterly reports 

of the work of the field divisions are examined and consolidated in 

Washington. Details and transfers of personnel between divisions 

are arranged by the Staff headquarters office. 

Compromise, extension of time, and closing agreements. — The field 

divisions of the Technical Staff consider offers in compromise of 

liability in income and profits tax and certain other types of cases, 

except where criminal prosecution, court proceedings, or delinquency 

penalties only may be involved. The head of each field division has 

final authority to reject any such offer or to recommend its acceptance by the Commissioner. These rejections are post-reviewed by a 

central compromise group in the Staff headquarters office in Washington. This group also assists in the coordination of field procedure 

and 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 the provisions of 

section 3760 of the Internal Revenue Code. 

REPORT. OF COMMISSIONER OF INTERNAL REVENUE 53 

There were 1,197 compromise cases on hand July 1, 1948. During 

the year, 2,434 cases were received and 1,942 cases were disposed of, 

leaving 1,689 cases on hand June 30, 1949. There were 7 extensionof-time cases on hand at the beginning of the year. During the year 

108 were received and 111 were disposed of, leaving 4 cases on hand 

June 30, 1949. With respect to closing agreement cases, the number 

on hand for review July 1, 1948, was 27. During the year 183 were 

received and 160 disposed of, leaving a balance of 50 on hand June 30, 

1949. A summary of work done on compromise, extension of time, 

and final closing agreement cases is shown in table 119 on page 221. 

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 Tax Court of the United States; the review of refunds, credits, 

and abatements in excess of $75,000; consideration of various administrative and internal revenue tax matters referred to that office by 

the Secretary of the Treasury, the Commissioner 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 made up of the Chief 

Counsel's Committee, the Engineers and Auditors Section, and eight 

divisions, viz, Alcohol Tax, Appeals, Civil, Claims, 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." 

CHIEF COUNSEL'S COMMITTEE.—The committee serves in an 

advisory capacity to the Chief Counsel and his principal assistants 

who refer to it 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, 

and from the beginning of the fiscal year until May 20, 1949, when 

that work was transferred to the Penal Division of the Chief Counsel's 

office, the committee was charged with the consideration of claims 

for reward under section 3463 of the Revised Statutes and section 

3792 of the Internal Revenue Code. At the beginning of the fiscal 

year 1949 the committee had on hand (exclusive of reward claims) 

66 cases; during the year it received 2,032 and closed 1,980, leaving 

118 pending at the close of the year. The report with respect to 

claims for reward for information relative to violations of the internal 

revenue laws is included in the report from Penal Division. 

ENGINEERS AND AUDITORS SECTION.—This section, consisting of s 

grmrp-of engineers, accountants, and auditors operating directly 

860947-150-6 
54 REPORT OF COMMISSIONER OF INTERNAL REM= 

under the Chief Counsel, furnishes technical advice and assistance 

to the respective divisions, particularly in litigated cases, and to the 

Department of Justice, in connection with cases involving engineering 

and auditing problems, principally in the fields of accountancy, depreciation, and valuation. During the year the section rendered 

such assistance in 178 cases, acted on re-reference of 11 cases previously 

reported, and supplied expert testimony in 6 cases. 

ALCOHOL TAX DIVISION.—This division handles the legal work 

arising in connection with the administration and enforcement of 

the internal revenue liquor laws; the provisions (other than those 

relating to taxes, licenses, and registration) of the internal revenue 

laws and other statutes, including the Federal Firearms Act, and the 

Act of August 9, 1939, relating to certain firearms; the Federal. 

Alcohol Administration Act; the Federal Tort Claims Act insofar as 

employees of the Bureau of Internal Revenue are involved (except 

the final determination of claims for $500 or more or involving unusual or novel questions of law), and sections 1261-1265 and 3615 of 

title 18 of the United States Code. 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; the remission or mitigation of forfeitures; and 

the settlement of claims. The division prepares citations to revoke 

industrial and denatured alcohol permits, participates in permit 

hearings and in the review of revocation records, and performs 

similar work in connection with the issuance, suspension and revocation of permits under the Federal Alcohol Administration Act. It 

assists the Department of Justice in civil and criminal cases under the 

laws in connection with which its legal work arises; gives legal advice 

to the Deputy Commissioner 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 year included preparation of 3,859 memoranda, 151 briefs, 

6,674 opinions, 372 libels, and 8 indictments. In connection with 

alcohol and Federal Alcohol Administration permits, the division 

prepared 29 denials of applications, 67 notices of contemplated denials of applications, 80 citations for revocation and suspension, and 

112 orders in suspension and revocation proceedings, and participated in 71 formal and 16 informal hearings. Review work included 

2,267 case reports and 4,158 compromise cases. In addition, 145 

petitions for remission or mitigation of forfeitures and 42 tort claims 

cases were examined and finally passed upon. 

APPEALS DivisioN.—This division has charge of all cases involving 

income, excess profits, unjust enrichment, estate, and gift taxes pending before The Tax Court of the United States. 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 Tax Court 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 

IMPORT OF COMMISSIONER Or TWOBItcNAL REPENTER 5$ 

represent the Commissioner of Internal Revenue in the defense of all 

cases set for hearing before the Tax Court. 

This division also has a general supervision of the preparation of 

the contents of the records on review in all cases wherein are filed 

petitions for review by the United States'circuit courts of appeals of 

final decisions of The Tax Court of the United States. 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 DrinsioN.—The work of the Civil Division includes the 

determination of the Bureau's legal position, and the preparation of 

law and fact letters for the Department of Justice, in all actions 

brought by taxpayers to recover taxes and for injunctions in the Federal courts, and also in actions brought by the Government against 

taxpayers, transferees, bonding companies, and others. The division 

also assembles the evidence, obtains witnesses, and assists at the trial 

of cases when requested by the Department of Justice. Stipulations 

of fact 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. The Bureau's legal position is determined also for 

purposes of institution of suits, appeals from adverse decisions, petitions for certiorari, and compromises of civil cases pending in the 

courts. The division also acts in an advisory capacity to the administrative officers in the collection of taxes generally. 

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 is permissible under 

sections 3673 to 3677, inclusive, 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. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77 and 77B, Chapters X and XV, of the National 

Bankruptcy Act, as amended, and arrangement proceedings under 

Chapters XI, XII, and XIII of the Act. In the 596 corporate 

reorganization and arrangement cases closed during the year, claims 

in the amount of $11,373,412 were filed. Of the afore-mentioned 596 

cases, 298 cases which involved the amount of $5,971,258 were arrangement proceedings of taxpayers who subsequently went into bankruptcy. The remaining . 298 corporate reorganization and arrangement proceedings involved $5,402,154, of which the amount of 

$4,648,465 was collected. 

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 2,177 cases 
56 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

closed during the year involved claims of $7,393,940, of which the 

amount of $2,173,361 was collected. 

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 afore-mentioned 

types of claims. The 1,732 cases closed during the year involved 

claims in the amount of $30,682,662, of which $6,425,150 was collected. 

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 the internal revenue statutes (except such as 

relate to taxes on alcoholic beverages), the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, and the Railroad 

Retirement Tax Act; 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 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 Tax Court of the United 

States in key cases; reviewing actions on decisions in special cases; 

reviewing closing agreements covering proposed transactions; assisting in the preparation of income tax and other forms; 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. Members of this division hold conferences 

with taxpayers and also participate in conferences when so requested 

by the administrative branches and units of the Bureau of Internal 

Revenue or by other divisions of the Chief Counsel's office. 

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. 

This division began the year with 348 cases on hand, received 1,793, 

and disposed of 1,841, leaving 300 on hand at the close of the year. 

In addition to the formal consideration and action in the cases 

above noted a vast amount of special and miscellaneous work was 

performed of such nature that a statistical summary thereof is not 

possible. 

LEGISLATION AND REGULATIONS DIVISION. —The regulations issued 

under the internal revenue laws, and 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. The division 

also 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 and other forms and m 

the drafting of internal revenue laws and tax conventions. 

PENAL DIVISION.—The work of the Penal Division, including. the 

offices of the regional counsel, deals with practically all classes of 

.4REPORT OF COMMISSIONER OF INTERNAL REVENUE 57 

internal revenue taxes where criminal liability is involved, comprising 

among others, income and profits tax cases, miscellaneous tax cases, 

and employment tax cases. When it is decided that criminal proceedings should be instituted, law and fact letters or criminal reference 

reports are prepared transmitting such cases to the Department of 

Justice for criminal prosecution. This division also 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; prepares opinions construing the criminal and percentage penalty 

statutes, and handles miscellaneous law questions involving criminal 

cases. It also prepares opinions as to whether cases closed by agreement under section 606 of the Revenue Act of 1928, and similar provisions of other Revenue Acts and the Internal Revenue Code, should 

be reopened because of "fraud or malfeasance, or misrepresentation 

of a material fact." Whenever requested by the Department of 

Justice or the United States attorney, an attorney from this division 

assists in the preparation and trial of criminal tax cases. 

At the beginning of the year, 2,119 cases were pending in the Penal 

Division. New cases totaling 1,240, involving 4,310 tax years and over 

$111,928,045 in tax liability, including penalties, were received, and 

1,135 cases were closed, leaving 2,224 cases pending on June 30, 1949, 

a net increase of 105. Of the total number of cases received, 1,088 

were income tax cases, both corporate and individual, 53 were miscellaneous tax cases, 12 were of a mixed nature, and 87 involved 

miscellaneous law questions. The penal work has been performed in 

close cooperation with the Department of Justice. During the year, 

819 cases, involving 907 defendants, were transmitted to the Department of Justice. Of this number, prosecution was recommended in 

751 cases, and in 68 prosecution was not recommended. The Department of Justice referred 576 cases, involving 675 defendants, to various 

United States attorneys with authorization to institute criminal proceedings as to certain defendants, while 191 cases were returned without prosecution. Indictments were returned involving 424 defendants 

and grand juries refused to indict 2 defendants. Of the number 

reaching the trial stage for the entire year, 45 defendants were convicted, and 315 defendants, involving 285 cases, entered pleas of 

guilty or nolo contendere; indictments involving 18 defendants and 

11 cases were dismissed or nol pressed for various reasons, and there 

were 12 defendants, involving 12 cases, acquitted. In addition to 

the cases referred to the Department of Justice for criminal prosecution, the Penal Division, upon review of the facts, law, and circumstances involved, concluded against recommending prosecution in 407 

cases. Miscellaneous law questions,numbering 89,were also disposed of. 

The Division is also charged with the consideration of claims for 

reward under section 3463 of the Revised Statutes and section 3792 

of the Internal Revenue Code. Jurisdiction of the reward claims 

work and personnel was transferred from the Chief Counsel's Committee to the Penal Division during the year. 

Claims for reward for information supplied the Bureau relative to 

violations of the internal revenue laws were filed and disposed of 

during the year as follows: As of July 1, 1948, 1,975 claims were pend- 
REPORT OF -COMMISSIONER OF INTERNAL REVENUE 

ing ; new claims totalingt 1,272 were received; 214 were disposed of 

during the year, leaving 3,033 pending on June 30, 1949, an increase 

of 1,058. Of the dolma disposed of, 93 were allowed and 4 partially 

allowed in a total sum of $449,984 84 and paid during the fiscal year. 

The claims pending at the end of the year are awaiting the closing of 

the tax cases to which they relate, the receipt of recommendations of 

the field officers'of the Bureau, or administrative action in Washington. 

REVIEW Divisiow.—This division reviews overpayments (and in 

some cases overassessments of unpaid taxes) of income, excess profits, 

estate, gift, and miscellaneous taxes proposed for allowance, and allowances already made of tentative amortization and carry-back adjustments of income and excess profits taxes (also deficiencies when conpled with tax reductions under review), where the net amount of the 

tax reduction in a particular case, whether abatement, credit, or 

refund, exceeds $75,000. It prepares the reports to the Joint Committee on Internal Revenue Taxation required by section 3777 of the 

Internal Revenue Code, where the net overpayments of income, 

excess profits, estate, or gift taxes exceed $75,000. It also examines 

and reviews special cases referred to it by the Chief Counsel for the 

Bureau. 

During the fiscal year 1949, there were reported to the Joint Committee on Internal Revenue Taxation 625 cases involving total overassessments in the amount of $286,499,597.58. Both of these figures 

represent large increases over previous years, the corresponding 

figures for the fiscal year 1948 being 467 cases reported to the Joint 

Committee and $150,108,733.23 in total overassessments. 

In addition to the above work performed by the respective divisions 

of the office, legal advice and assistance were rendered to the head of 

the Salary Stabilization Office, Income Tax Unit, and to other officials 

on questions involving the interpretation and construction of the Act 

of October 2, 1942 (Public Law 729, 77th Cong., 2d sees.), as amended, 

the regulations and rulings of the Commissioner of Internal Revenue 

promulgated under the Act, and, since Executive Order 9809, dated 

December 12, 1946, the regulations, rulings, orders, and directives 

promulgated by the National Wage Stabilization Board. The legal 

work performed in connection with the enforcement of the Act of 

October 2, 1942, in the office of the legal advisor to the Salary Stabilization Office includes representing the Commissioner in formal hearings before a hearing officer appointed for the purpose of making 

findings of fact and recommendations with respect to contravention 

of the Act; preparation of briefs; preparation of memoranda and 

opinions relating to such Act and the regulations, rulings, orders, and 

directives promulgated thereunder; the review of letters involving 

• legal questions; and the preparation of letters for the signature of the 

Deputy Commissioner of the Income Tax Unit, the Commissioner of 

Internal Revenue, and the Chief Counsel. The year was begun with 

one case pending, 23 new cases were received, and 23 cases were 

disposed of, leaving a single case pending at the close of the year. 

The Chief Counsel maintains at several of the larger tax collection 

centers a small group of special attorneys who furnish legal advice and 

assistance to the internal revenue officials in the area as well as to the 

United States attorneys. A considerable volume of work, mostly 

of an advisory nature, was handled by this group during the year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 59 

INTELLIGENCE UNIT 

The Intelligence Unit is principally concerned with the investigation, in cooperation with revenue agents and deputy collectors, of 

cases involving alleged evasion of taxes, investigation of charges of a 

serious nature against employees of the Internal Revenue Service, and 

investigation of applications of attorneys and agents to practice 

before the Treasury Department, as well as applications of individuals 

seeking employment within the Bureau. 

During the fiscal year 1949, 2,962 investigations were completed 

which involved alleged evasion of income and miscellaneous taxes, 

resulting in the recommendation for prosecution in 848 cases involving 

1,208 individuals. There were 356 individuals tried, of whom 346 

were convicted and 10 acquitted. The percentage of convictions 

was 97. Investigation of these cases resulted in recommendation for 

assessment of additional taxes and penalties totaling $271,831,308. 

There were 4,793 investigations of applications of attorneys and agents 

to practice before the Treasury Department, and 32 investigations of 

charges against enrolled agents and attorneys. Character investigations were completed on 2,704 applicants for positions in the Bureau. 

During the fiscal year 75 cases of charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the separation from the Service of 40 employees and the prosecution and conviction of 3. Forty cases of a miscellaneous nature were investigated, 

resulting in the prosecution of 10 and conviction of 9 individuals. 

CONCLUSION 

In submitting this report for the fiscal year ended June 30, 1949, I 

am pleased to state that every branch of the Internal Revenue Service 

has given its full cooperation to the administration of the internal 

revenue laws. 

GEO. J. SCEOENEMAN, 

Commissioner of Internal Revenue; 
APPENDIX 

STATISTICAL TABLES 

61 
=row - vegmEssioNa O

62 REPORT OF COMMISSIONER OF INTERNAL REVENUE Corporationincomeand profits taxes Excessprofits 

gaga 

ggillg 

2222%2 228.....82;g82a6ui,ax

70., Ead... , . 

1,10Z5VMMOgalrAWZOilni 

.Jc 

Declared value 

excessprofits 

se 

t4-751a5g7 

65gAM 

8Ragg08 

mg 

56 

ra 

51:1 

EIS 

208 

aegggoogggaNg 

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08280;5288g2082 

a 

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66itr 

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6 

0 

" n oo m°

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Vg.

itagAtigoTiggagUgggiggdgrigtag 

liT g04-0.71WEIggglerggil 

,t..;. 

Individualincometaxes 

Total individual 

incometaxes 

82280022288220g80ggatA2028228 82

8 0400 gR 

gatalatt4Mang$5

nangaineanglagWAgtgggtag 

450gagliFig 

Eit828q8800:401028811

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0 n01

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282

% 82 gg 

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Withheld by 

employers 

A02020280%82020g7880028282R7ASF8 88000; 

gAli aatI4td5gagagggagAgX 610

g4 .9. 

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2gUN 

Districts 

5 ,4 

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11, 342,1143, 793. 08 

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, 

10, 055,501,785. 91 

rwenty-nrst New York twenty-eighth New York 9orth Carolina Cora Dakota_ First Ohio tenth Ohio eleventh °hid. giehteenth Ohio Aahoma 3regon First Pennsylvania twelfth Pennsylvania qty d Vwen third Pennsylvania Islan 3outh Carolina loath Dakota tenneeses Find Texas beiend Texas Bah Vermont Virginia ffashington Nest Vfiginia 071aeonsin_ Wyoming 

Total 
REPORT OF COMMISSIONER OF INTERNAL REVENVS REPORT OF COMMISSIONER O

Total Federal In- sureties Contri- butions Act and Federal Unemployment Tax 

ct 

EMSXSRIA.72g.17S=Ssmsv4.7.:4 Kmomam.pa... 

reance3cfsi4w11.1.

MICCigg111140tOtAggIglIMOI 

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,wrisesdag,f1 

Employ

ment taxes 

Employersof 8 or 

more—Federal Unemploy

ment 

' Tex Act (3 percent Of the taxable payroll) 

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a 

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(2 percent of the taxablewages) 

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ICIAM000.410AgggglgastIgggggg 

gizrgeweaegeec:f4egliggemffeeaeeee 

Corporation Incomeand profits taxes

—Continued 

Total incomeand 

profits taxes 

10

0111156AMW1406141ggailnigAil 

iA05A0C4gWilagaigtOOAM501M 

5wassssgssr,srassassgsssssssogsssvas 

1$4gia#410.40440014,21$01044 

- ,, . 

Total corporation in comean d 

profits tans 

8eIR*S7A26SS3RRS13851 =M88A8SSAR13 S 52SS$ 

tff o5441

Mik&Agigg50174 

104WAggiatAtMrigg4OliANWn 

,45400lgAgAg4445gr , 

0.0

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l

Excessprofits 

( Armyand Navycontracts) 

R 

se, 

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s 

Districts 

0 11

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2 

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5, 841, 278. 08 6, 462, 614. 00 2,503,443.28 

440. 160.43 

594,036 91 

1, 365,535. 49 33, 108.43 

932, 461. 69 

298,418.09 ?CP240. 06 

662, 96P 44 560,493. 1 7 

92,511. 85 

1, 658,599 94 

68, 799.90 

1, 397,781. 84 

213, 308.67 

1,

080,678. 64 

13,752. 17 

5813,M9. 73 

2,

547,295. 48 1,776, 992. 72 

19, 196. 27 

63,279. 00 

303, 238. 94 

668,422.53 137,151. 44 746, 1363. 77 45

FAMITIAM

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REPORT, OF COMMISSIONER 

66 REPORILOF CO SSIONER OP 1311141NIATP utivIThrez 

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88 , REPORT Or COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER O

Containerstamps,1 cent 

per bottle,or44 cent if lessthan 6I Pint 

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8 

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second New York 1 Third New York Fourteenth New York Twenty-first New York Twenty-eighth NewYork North Carolina North Dakota First Ohio Tenth 0 1 ' Elevent hio EighteenOhio Dklabo Dragon First Tenasylvania Twelfth Pennsylvania Twenty-051M Pennsylvania Rhode Isband ioutb Carolina iouth Dakota Tennessee FirstTexas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 

860947-50-6 

Distilled spirits 

I.

—Receiptsfromspecified sourcesof internal revenue,fiscal year ended June SO, 1949, bycollectiondistricts, States,and Territories

— Con. 
70 REPORT OP COMMISSIONER. OF INTERNAL ,REVENUE 

:REFORTiOrCOM2USSERVER/O

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a ' 

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—Continued 

Special oroccupational taxes 

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REPORT OF. COMMISSIONER O

72 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

--------.- 

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1 

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242%242 424212E24242,8222222 

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Fermented malt liquors 

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Temporary dealers in fermented melt 

liquors,$2.20 

permonth 

4

8832382888 

81 1g4 r4" Oggalleggggq" 

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74 . REPORFT0F,COMMIMEONEJUOTANTERNAL'MEVENUE REPORT 0 COMIIMSIONER OF 
76 REPORT OF COMMISSIONER OF INTERNAL REVENUE Tobaccomanufactures 

g 5

=Is. 

hi! 

- 

5 

71 ! 1. 

0 

Largecigarsclassified by Intended retail prices 

Class 0,tax 

per thousal?d, LOA 

., 

gg 4 

s 

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e 1 

m 

4 

8 

a 

g 

A 

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perthousand,$10.00 

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2 

".=4541 

84.388 

144

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228 

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111 

8328 

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Class B, tax 

Per thousand,$3.00 

g

R2 

4 

R 

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2 nss 

g gg 4 ;...,, 

$ A 

. 

28 88 8 83 

1 

0

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0 

8 

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perthousand,32.50 

4'1

284 

4 

4 

5 

8 

X 

R 

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RAS 

. g 

8 

14 

22 

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REPORT OF COMMISSIONER OF 

i 4 

ES 

g 

8 

7 14 1 Thg89

63,032. 81 1, 505. 46 

g781. 80 918. 30 

2, 511. 00 

8. 10 

5,850.15 1, 040.25 2,900. 85 

. 15 

35,115. 49 55,142. 10 10,790. 93 A261. 35 

162,000.30 

28,201. 50 

76, 500. 00 

2,887. 50 
78 REPORT : OP" COMMISSIONER OF INTERNAL REPENT)" REPORT Or COMEMISIONBRi O

Total tobacco taxes 

4 48884848641=4R/a884)0 6 

8 

c° 8484r242i8i848"8i8 e,...- - 

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(large),Per 

thousand, $2.40 

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per thousand, 

$3.20 

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Fourteenth NewYork 

TwentgArst NewYork Twenty-eighth NewYork 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 WestVirginia Wisconsin Wyoming 

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COMMISSIONER OF 

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REPORT OF COMMISSIONER OF INTERNAL. REVENUE 

li 

PI 

a 

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41 

Id 

21.5 

vg 

3278, 566. 30 177, 400. 36 180, 601. 10 8,582, 823. 72 2, 227, 431. 54 

41, 909.52 594, 081. 01 

148,396. 65 647, 056. 81 

699

5

, 567. 38 

1 4, 506. 91 100,590. 35 5, 117, 654. 95 97, 918. 31 720, 158. 00 528, 871104 889, 396. 03 444, 087. 78 541,911. 31 

113, 473. 25 1, 005, 062. 44 1,750, 033. 59 

1, 227,433. 04 1, 139,437. 57 181, 349. 80 742, 824. 87 

446,502. 58 124, 589. 50 317, 475. 86 57,583. 18 77, 974. 95 

86, 279. 73 

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Issuesand transfersof bondsof 

indebtedness, issuesof capital stock, foreign insurance 

policies,and deedsof con- veyance 

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REPORT OF COMMIRSIONER CCP INTERNAL REVENLTR 

616

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E2EGEG2RR5GE 

166a'1661 

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Fourteenth NewYork Twenty-first NewYork Twenty-eighth NewYork North Carolina 

North Dakota 

First Ohio Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma 

Oregon First Pennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania Rb OdeIsland 

South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 

Total 
REPORT OF COMUSSIONER OF 

4, 

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AG G A ANAmA -r.mtc.e 00 a a.. 

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0 

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gl gggg10 56550gg g555 M g gg 

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S2gEnzW28 atMX2.rgrSUM:SVSS= - a101100.00%1M11gg%g11 4

itggiMMigggItgrittllig 

61,946, 240. 66 

FIggSlligglalalggggg:cffMa

OgggAggrigUggggggUggiiggV5 

EraaSt;RSR8322SURRESSVSSSA 

s 

.?ig.: 

..f

twIttg pr.: 4=24ct aa-sg 

• 

1,771,532,722 50 I. ----- --- 

REPORT OE COMMISSIONER. OF INTERNAL. REVENUE: 

Retailers' excise taxes 

Taxonteweiry, 20 percent 

OggWVSIgggailtAWAVAMENSOI 

se-Aggpg!msmENqgasme4-:snr.flaAz...-zoa, 

lagGigicCOallOgnOgVaSggilgg 

a -rae;. .-7. .c4 c4.....-ra .seae-a-7 -7 .-7a ais!.-4: Taxon furs, 20 percent 

4SISSGROaaSARaRaEr-aSRaGAS taRSRS!2 2Stal 

Ingitartr.ggOgalVigAgggggflEIEJEggin 

t4g0i-51^51 gOlizig111110410'1161ggtg 4 .. 

Manufacturers' excise taxes

—Continued 

Total manufacturers' excise 

taxes 

1641 

HggigOgnOgg4ggggAitigNgUaggggSg 

ay.12SgASSSaMSSSSWERRSS7S822SR5ASSRARR 

r 

 flO PO4 gg41

e-a

1

cie 

Klaiggilnagggg 

‘ agga gertvA tliF4aa...s- a aR., c14 

Pistolsand 

revolvers, 11 percent 

2 :1g 

i 

M 

RS 

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N

NWIs ' Pasii unnex

N

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gS 6 - a IMP, gii0 WI V 

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N

a 141W=4 citili'l"ggigirrig' 

g ggnaM5ginggiER5g10gA51 E;5E.; ggF 

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tg:i IfF 

Photographic 

apparatus and fi lms,15 

and 25 percent 

SUSS &USW; 4a»2 SR 8RR R= 

41:lagg A154W kilg gl VA 'callg 

155 11 

. ... 

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Taxonluggage,10 

Percent 

a 

g 

4 

ra IS IX SIO

11 

s 

t ''' Ai 

r5 

Ai 

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gg 

zn 

0 

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a% % 

g 

Z 

% 

g 

n 

4 

d 

2 

4ggg 

2228 

.44 

gag 

NN 

VI 

02 

1 

g 

; ,.i1 

g K 99 ' 662

t e sr .9 it 

OWS:7Z

Igggg6g2V6Iggg 

2n8212R8228=:n2 

1.120S2000 ; m--a-aam---v-m iiRgi

ggg0g6g6666 

WS222An28SS2 

4igtfigig - nma-amam 1 

4 

g 

gg 

gg 

SS 

ga

::msNaggcnesnimns42 

ggigggg6g060 

ssgggsw igtiesaas sags 

6g66 

AS22 

660*61nari 

666654666E6H 

mitr.mmvigmas=m2 

M66gliggig 

FREW:6E6M 

ggggnsaggmg 

289,320,915. 96 

a 

el 

.. 

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7 

c's 

1 

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a 

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e 

0 

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4 

2 

s 

6 

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-, 

i 

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utintv.r.a2sagrzlessarms.12m1; -

gWgg66,“56066M5466.

iggg462g460654664a644k644E; 

-sig 4.6.6.4.14. 4.4„,7,4.6.5sa see,: 

449, 210,' 786. 99 

i4

12181SRS2R2nSER0218R2M:SS2 

6: gaggggggggggflgi.1666gggg 

4444 4 

gg0414ggggigggldggdggEt6ggi aaaa a 464 44 4 

8 '89 gum 

ii2g2gW41 74 44g27MtZg88gOgteRgr,4- 4

Wil$66t16666 6g 6gC4M5R6661 

gggg4g40646M44066gig6Vg a a a Na 444 

5 5 Loa ' tnt ' . as 

s 0- 

tog 

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gzsia 11;.z, 

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bog:din/J

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big_ 

av, 

nt,-.0 

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P. 

g 

14ggip 

kill.sitis 

g 

p 

P 

1 401g 

gs. 4 

'>>InXIX* 

-

4 

2. s 

LOA. E. 1 

K 

REPORT OF COMMISSIONER OF 

88 REPORT OF COMMISSIONER OF INFERNAL REVENUE 

CS 

ti 

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cS 

Co 

ro 

ro 

ti 

ca) 

cc;) 

cc 

Tr4DSPOrt. 

tionof oil by 

pipeline, 41/2 

Percent 

06' 

tog 

g2AS 

% 

g 

g 

4 

g 

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4 

7 

g 

gli 

27 

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406 

280 

Telephone,telegraph,cable, 

radio,etc. 

1882221122KR125282221.221:282228 228A 2$S 

gggeMggling6OggES1ggSggrAE:g 6 ggggggg 

gAggggliggigigOggq64.7"%1"1"V" 

mgss4 Ng g e sgs ge sg 

Sugar,per 

pound, IPproximately 1/2 cent 

2 

s 

g 

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7.2 

s 

g 

g 

Wg' 

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s 

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2 8 

4 

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6

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282SRS14;847222082an42=72R2222 2 A 280221 

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 1 
REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OP- COMMISSIONER OF 

6 

90 

0P

O 

Co Co 

qi 

3' 

4 

8 

Co 

if 

if 

a 

ri 

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Miscellaneoustaxes—Continued 

12 Ni 

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pad 

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I 

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I 

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Admissions

—Continued 

Total admissions 

taxes 

U2222t23828a28O22888g22=82g2P2 2 V 8 

Eiliagi:g0ig111gggRBEgE5g1145-5:1E1 

g.4.tig4,.; 

lIggRagEMEME511111651011EigE 

2-.4w4144tze,44.6.e..ece-ra ....re.7 

Admissions 

sold byproprietors inexcessof established price, 50 percent of 

such excess 

2 

gg 

gg 

I:8 

, P2 

8 

ea 

g 

2 

Roof gardens, 

cabarets,etc, 20 percent of total paid for 

admissions, 

services,eto. 

sserlioNassznsmissamgrL, saenorog 

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ra1h111gigOREEV11.5114219M15 

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orseats,of the 

amount for 

which similar 

accommodationsaresold, 20 percent 

't E 

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4 4 

28 

1 

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 SEE 

:441 

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1 e441° W043abod 

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22%482g28222222848ra228O2222 First NewYork Second NewYork Third New York Fourteenth New York Twenty-first NewYork Twenty-eighth NewYork 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 WestVirginia Wisconsin Wyoming 

0s, 

05

1.1 

0 

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ro 

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to 

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to 

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ti 

92 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OP 
94 

REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER Q

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A 

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Special taxes 

Wholesale dealers 

Uncolored oleo. 

margarine, 

$200peryear 

Colored oleomargarine, $480peryear Manufacturers, 

$600 Peryear 

$600. 00 56. 00 

110. 00 

1,200. 00 3, 600. 00 

3,050. 00 

5. 00 

5,400. 00 

600. 00 

3, 216. 00 

150. 00 

1,860. 00 

I,200. 00 

600. 00 

600. 00 

45. 00 

I, 800. 00 

6. 00 

3, 000. 00 

158. 

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Seemed New York Third New York Fourteenth New York Twenty- first New York Twenty-eighth NewYork North Carolina North Dakota First Ohio Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma Oregon First Pennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania. RhodeIsland South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 
Narcotics(opium,coca leaves,or derivativesthereof) 

fl Issa i sem

l

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Oleomargarine—Continued 

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igl 

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gigs—Pci 4 57.P.IlakuRVP 4-70 

,4 4 .. 

Special taxes—Continued 

Retail dealers 

Uncolored 

oleo

margarine, 

$13 peryear 

8858g3R24288828,2224222288248822t322 

NMEM.F.EtIBEAngffiFnERIF.5 PARn 

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$48 peryear 

Pi 

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Twenty-firstNewYork Twent-eighth NewYork North Carolina 

North Dakota TintOhio 

Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma 

krIllannsylvania 

elftb Pennsylvania TwentY-thirct Pennsylvania AbodeWand 

South Carolina 

South Dakota Tennessee Firs Texas Second Texas. 

Utah Vermont Virginia Washington WestVirginia Wisconsin 

Wycanhm.. 

TOW 

96 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT . OF COMMISSIONER OF 
REPORT OF COMMISSIONER OF 

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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 RhodeIsland South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 

88.% 

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58888888888 

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twenty-first NewYork twenty-eighth New York Forth Carolina Forth Dakota Int Ohio tenth Ohio seventh Ohio Yighteentb Ohio iklahorna 7136011 'Est Pennsylvania twelfth Pennsylvania twenty-third Pennsylvania diode island 

oath Carolina 

oath Dakota 

onne-sage lrst Texas 

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REPORT OF COMMISSIONER OF 

102 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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receipts 

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104 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 
106 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF

Total incomeand profitstaxes 

V 6 gA,y 

poi =Pt ottb 

-.1 ,!.=:r77..7.r 

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341,33332280438833033284$34223828S88 

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Corporation incomeand profits taxes 

L c ; 

A. ' 

=00008.004.comeNe,00,00-0.-,40=.0 

.13 ,44nior 12.028° M 72.94^°4°° -'i487 

11 

6161 

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4gIPRP.4 4 2RIERW4 ".=1 2 riiE 

81 86

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aagrogf5tivgrigga;laggivtegg

tniagggIggalggfgrItigggigOVVPI 

FlgalMa5riggtgOAMIMMOUVIg 

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Individual income tax 

 (inc ludingtaxwithheld byemployers) 

k 

tt5s. 

§Aftl 74===in,741 ===i;;;

1 

1111

1 1 7 , 11111711177117777 1 1111111177 1 1T 

P

gglagillgtatitillgatningg 

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81 86

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45ggliV6PliggaggatiggadgfiggIM 

gggga42tggaggglIgggggggrniggggEM 

2M2M33874883338I1332284433323233383IIM 

46.014iVgafUgg.sttlagggg5ggniglg - . - a a 

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I 4 0 t14:4p2 g4A-, 24.1=7:4 1, 240, 141, 893. 77 314,418, 1 62.70 120, 201,286. 08 24 1,227, 006. 03 191,717, 809. 20 47,560, 982.35 259,777, 088.67 140, 050,209. 40 120,777, 810. 81 551, 837,163. 54 ' 178,577,959. 22 181,021,449. 12 772,821, 041. 80 136,682, 283. 86 565,595,937. 68 102, 476. 113.41 77,791, 013. 68 46, 435, 792. 25 169, 096, 032 44 393,579, 089.77 361,506,529. 65 46, 029.612.31 

22, 200, 609.50 208, 035,040. 32 300,781,553. 94 118,326. 946. 03 345,539,268. 10 

26

692

172

74 
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lcrboa.-Lqr■ e 

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117111 11 117P" 17 1 i E— 

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0400 

+40, 463, 126, 018. 61 

8g4EAS24E84884E4g4F-1 4EEPE4 

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UgggiltflaggtAggE5EVA 

46WVAIWORig8lklIg 

1 41, 864,542, 295. 40 

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58888538843EtE848flE8E8E2t 

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8, 381,521, 105. 65 

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Restit04444g4444'ilggt 

s sue ' 600 '60t ' 96

.C1.4.C.N0.0.00 ,0a.1-.00M.OM00.1.0C-1,. 

r40icninit: i;tiuini.i•eic4c64wicisimit:LeSn; 

4 0'

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g040,54V-IVEMCW.4055 

*235r4V18888gSnWi8ngE8 

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2,476,112,761. 56 

rig-rtiqz:LiFillaggfteggi.lga 

WillgUdgggalgaIMOgg 

:08gMFAgg:E'WgIVOgia4 

RE844422A4282RETS4R8425 

2, 281, 342, 352.76 

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13 40; 

t, 

4 

REPORT OF COMMISSIONER OF 

TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR 

MORETHANONECOLLECTION DISTRICT 

108 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

P'18 ti 

413444 

::::=7;;,, 

5,:cfp6c44.i',:t.:7;o6Mcioi ai 

424 1111111 111111111 111^11 1111171 711 1 Total internal revenuecollectim 6161 

Ws0A5W.F;;14gIgglOgOggfl,q114g0C-la 

ESt5245E=.7ENEttE0445882824282134EESSW-18 

56a6grilVgligilgigal5M210001 

4.-11ZIggc4WIRWWOM44ggcsaggail 

•• .:..t a NN 

6,01 

aiatagc4046gflOglagf5Ig4i064gli 

IVIIIIMMOggaggaW4106gga 

tatOggAngg$500.0gMlgftatMagl 

MM:21874g888`.43g8M7.2aMelg.st2SRT488WJA= 

Miscellaneous internal revenue 

0141 ======2

-,,-

-1%=:7=z= 

pla,g - , ,-7,,,, IIRI, ,,, 7 . 0701 

6'.2ligEitcgss'5P-Iggsgstgall'i'grifWX 

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EtR8E2g92824%E8RE2458MAX884238248855,488 

Orti. 

8884.422E.855885;g84ZERM848EVE8Z8ASE685V.En85 

rilit'e4igtILIgitgdiggi'll'g'''154004 

glifM050110001g1650451VIWILI 

EltaliuraiOdn4RW:ggiAga4010gRAA 

Employment taxes(includingcarriers ' taxes) 

'6 a 

_nGroemm 9 

41 t 

1 72 c"7" *'" '0 C4 77 .c..1`- 

88c742ggAR8 8 caS82584282*82g4V28.742414422gWR 

agn-514et=001§1Mga ntag 

taIggiagngkgati:710fliggaglg4Vggg 

rtsgas:ogg-Nisg.-4.astg5.1,644-4,71t4-gmils1 

gUllgOlgigal0174160010igt,Lfgaid 

gOliTAMMSEat.44ggalAORWW1 

galn O283g'28,7488Dirig8g.%124eil=74/COgetag4'25i-4 

Feceggt:i8(FW41.24:14ggi24°;71egg'542)::gc60TgAtfl 

Collection districts 

r 

-.• 

.:.= 0 70 t 33 

— 

1113F1L 0 41 ili

I 14niZit 

AL.n 8188rgg,41W4111

.911.° 1q904030 

-.4-4a UZWOWC44W22Qa32ggiMbiga4AF4t 

11 

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ji-OU 

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e 

„. it x. 

goslrt .'9. 

ox 
110 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONEROF 

CS

"-a 

t3 

a 

EZ 

. 

a 

a 

ti 

Pa 

3 

I 

t 

8 

ea 

il m1g1 

la.15..9g1 Eqk 

ril 6Tr2.r!!!58.:1!”,!!!1,917!7!r! 

Total internal revenuecollections , 

U

ESSErz4NW;FIRM4SREflid82SSESEX8c1SRV= 

.04M5flgagggg$0gIggitatgggt: E1 

1

‘Oggiaggigggg5MOWV4glgaiggia 

44.4galligaWV:fgaggiqgrIMOrg 

a a aaa a a Ra a 

limp 

swg p.t

,; _gR a 

s25rgs.:Atri.v.v%10.2.2. 

Miscellaneous 

internal revenue 

collections 

WC 

M5lIggaglggggii00.5giggggagg 

E!;SW.°W;AnAM!!SVAIM-WaASA7=88%28288:1 

ligggitaaagglfOggtiltilggggig 

g".24 4"Wggioligggctg"rgt1 

P

1-..4a 

I, Vt. 

COVE 

88.94SE8gM14:MMgc-474?-$8RERAW4:28Efle488 

6 • • '3 'a • 'a • ' ,aja 'a.: • ••4,433 '3 'a • -.4 -4.4 -.5 

Employment taxes including 

carriers' taxes 

g 4.6p4

aillgiggaggaggiliggSgWa‘gagg 

gag5ggagrAgg5g05910gOktiggriag0 

AF.RMFARRESMPS8RM:82$38!IRrflg2I2X2 

-92w-v...4g6,4s;fegtemegagigag 

E

lgt,g 

s&f. 

ctEigt 

gelnsAsAli!mmssnspaigmggis=iim:92ms:g 

 -,.. .-- aaaa . a ....a . ,iia•e 

Incomeand profits taxcollections 4 

glOgggggraggV:gggg00

SWatT88MESNE:4OZESEV%E8V4g20.18SgS 

^4 .00Mggg 

gigtalggaratMigittiggigggffiligg 

riggliWgatiasagligggg$14104 

N a 

s m 0 

...38.- r A o S $I a,J, s clas!: sttsg:ins*sr.sznaggesa; 

3cJa-.A <433e4ael " • '3 •caal 'ai 

Nati 

1... 4,111 

0.- 

. 

g 

§ 

0g4016g 

mum§ 

„tr., .. 

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Statesand Territories 

1 2 

4 

14 

41 

4 

iiiellag 

iimig] g4gmwsxxxAmiAzzzzzzzzo 

I 

Bititiiii 

litagl 

Are, 

8gE tZt0=Et8N8 8 .9 

8 

O

MIggaWcWgr 

388P8*248R832288 

ciggggqgtigig i

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U&8g58M2S2S888 

8 

RIE85• 888828S2c7di .

rown:lierio

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vggew -

8 

8 

8$.=182a88g 

grgge4

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0

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8&11Z8:48IN .9888 

g88uVgIg6g85g 

114005

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6:kggIggg 4

8 

§@§g§§§§§§§§§§§ 

4. 01$4610a0 

as am 

gi 8 1 Oa f t t112 

 Olig0 4 0;10,FitLgatnitg 

8 

8 40,463, 125, 0 18. 61 

'.4.4t: mzzmwza*assr,m4 •clui tiaaed • 

Rg4$228M88S8S 

29, 605, 491, 161. 40 100. 00 I2,476,112,761.56 8, 381, 521, 105.65 

E .

W 

a

c. 

r.40.9 

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llgth IM 

aefsfl2- 0i 

t...2 -20 4 

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= w " m'S ti

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gE - 1 .°Ettg4 

1212:41M888 

levIlifgra 

.815iirto 

- igh- r-- 
112 REPORT OF COMMISSIONER OF INTERNAL REVENUE Dece

mber 

334, 475, 482. 10 342, 633,701. 97 

ue oo ' ic t ur

1,959, 632, 400. 42 

1,306,431. 61 

16,481, 349. 38 

1, 977, 420, 181. 31 

Z 12' ZS 1 9C % 2 9£'

4, 570, 299. 32 1,828, 237.71 

82, 473, 938. 23 88, 672, 475. 28 

2, 779, 540. 32 

64, 177, 540. 92 

821, 067. 91 

:..4-

ggIgg 6 q'gli 

gg40g gaTIgg 

4=28g SgEMME$ 

,- g 

174, 958, 454. 64 

November 

31,563, 917,265.82 

85,034, 235. 11 

I 1, 648, 95 1, 500. 93 

263,424, 048. 96 

1,861,008. 81 

14,678,292. 6 4 

,42 6 398 ' 062 ' IS '

1 38' 8 18' V 881 6E '

296,966, 459.42 

11,739,280.53 56,924, 326. 14 

365, 630, 046. 09 

17, 406. 84 

56,613, 555. 61 

1, 070, 102. 93 

.748'.3i= 22E8=8 

qe 

ifFini g grgt 

5gggl dgOgggg 

e .4- a 

6 82 61 ' 2 Is ' t et 

October 

3808, 335, 163.16 

156, 862,727. 28 

966, 197, 890. 44 

447, 589, 259. 28 

1, 452, 05S. 19 15, 686, 174. 69 

21, 937. 37 

464, 749, 429. 83 I 

1 24 ' 6 ;6' 4 032' LO '

121,266, 848.53 

2,785, 614. 17 3, 298, 960. 98 

Ite 6; £ 89 '

549, 975. 93 

60, 352, 273. 29 

1, 023, 804.57 

grigg 

aril gg4gg01 

88888 E88,7,2::g 

'4: gg ... . - g - 

217,388, 642. 82 

Septe

mber 

I

3133, 360,049.34 

1, 015, 868, 238. 64 1, 149, 228, 287. 98 I 1,946, 542, 157. 92 

891,703. 12 

, 18, 810, 968.28 2, 178. 31 

1, 966, 247,007. 63 I 3, 1 15, 475,295.61 

6, 672, 066. 11 

549,709. 79 

76,613, 390.49 

83,735, 166. 39 I 

■ nt di 216 62 '

SS it ' '996 t se 

8 669' 84'

0115 

ggEIS grigV41 

8888 gigA4gX8 

15 V 

z-c4, 

- 

, , g 

; '20 66 1 ' 98 MC 

v n istbI

31, 543, 275,452. 74 

101,209,301. 04 

1,644, 484, 753. 78 I 

283, 096,690. 76 

1, 914,421. 28 

12, 980,589. 98 

7, 786. 12 

MC 666 ' IT 188 '

1 to ' % a ze *

321,610, 481. 94 

11,850,076. 10 

60,692, 295.31 

pee T ' s In t se 

1 22' 9 168' ' 96

;9 8' 8£ WE ' 63 

2 30' '81

4E8E4 E829224P 

.0g0; 

ggigg g grig 

gagg Ogggg 

.: -: !ar 

e81 'see ' 'PI 01 

1 11 £1

$849, 163, 806. 65 

228, 295, 067.77 

I 1, 077, 458, 874. 42 

432, 318,213. 14 

965, 877.28 

16,650, 278. 39 

6114 826 ' I 18 192 '

1,527, 393, 243. 23 

124, 890, 682. 03 

2,836,832. 43 

2, 746, 503. 30 

I N1 ' 34 ' 101 ' 94

2, 175, 872. 40 

94,013,516. 98 

537,562. 87 

887,A1M SSE848 

gaff g 

greigg na 

Wgg ega a a ria 

'121 19; E ' 'LL 01 

Sourcesof revenue 

E 

- 

° 

E 

8 

gA 

.riiig:5 

4 

Wg. ' 

.8 a 

"i 

v 

i 

8 

g 

I 

?A 

i 

elg 

igg 

-ls 

- '-'' 

Az 

134v gi 

48

Isl4A. 

aiKIN 

1 s

ti 

64N 

' 

8 

e 

i 

1 

2 

A 11 

I 

1. 

1 

' 

I 

'S 

I 

0 

1 

1 

; I 

v

§:I 

<-4 

ii 

F 

gg 

Ap- 

." 

h 

Vg 

gtt 

H 

0r l 

s 

-H t 

Aleg 

2 8 1 Z 

wtot 

all: § 

3 riar 0 

N' 

0 

ZOMO 

o...EiaE. 

E E 

ivg 

al 

12 

-3sg s t 

gm 

JUNO 

0,

0)7,V±ZEi . .Y; ''' 

+.'.401 

iPli, 

ssN,-7° 

.48Ro 

tit488 6 

11 14.15.0 

N 

nag: 

s'A 

siliegret 

:4

aPggss$ 112 

0 

= 

11 

"i 

q

b 

.5•6 

1s ftg 

_, 

ia 

Iry 

0 

'AR 

-1.

'A. 15 

8 g 5 

R1 ,. 

mOV 

aUrs- 

,4 

g 

0 

1 

"a ; 

: 

1 1 1. 

M 

REPORT OF COMMISSIONER OF 

- 

m 6" gLiiii= 

gggaggl 

V.S8888E88 

e a 

92,868,752. 37 

4,267, 470. 86 1,771, 031.59 

738, 227. 49 

15,772 98 

%et tog r.6 

8 83887,411

ggg ,q4gg

,

eg

Igignig

.l.ageji,:e

481445848E A:VES 482

4 

g

gglagq; 

legal" 4 

.. 

o 

a-a 

110,488, 16: 

4, 031, 721 1,463,984 

797, 633 

40, 354 

'9 '282 369

egatAggeb:

illagqU

Iggggggg

8,24 M-481 flS0828gE

1

P

Ma0g44 

.' MI 

4 g 4 

118,304,420 

3,940,284 

1,231,819. 

763,763. 

63,761. 

I 986' 6 '639'

eg.legdest=

gliggiggia

aggggggg

8ZISF418;188 =;88,1X4EV

e

ggggg5ggl 

 alif . '061 9 10

571, 79( 169, 29( 

656, otri 33,528 

6 £0 389'

lOgggIgI

ggggggga

4 g a ege r,,r_4e

88422M3g ESS8=SE388

:slgagg41g ggggrtga

6' Mg 

4 

. 

1 21 NZ '

4, 108 1,800, 

660, 

22, 2 9 88

eg

VgggIgggO

zjegaea.

7'43 29274 8 g 54= MESSEESE

ggiagg 2; g 5gg4 Ogal4ggi

of 

:=;" ggig g cm n 

4 

4a 

ggV. 

- I ss 'a

eg.4a:teee 

gnitiiggg

fl

1 

U 

E. 

0 

vfl' s 3.I. ' g Ilya 

q 

gzr p, !! I • 

0.

Hi 

0 S 

g2! m s a5 ,- 

.E' -6

IP' 1 n: ! il 111 412

gq 

:1111: 4 g g En= g tg 523 44e

ga liii 4 We 4 H11111101

t %06coaFou m E 57.2 igoE.Aoars 

E. 4 
114 REPORT OF COMMISSIONER! OF INTERNAL REVENVE REPORT OF COMMISSIONER. OF 

gi qtamo re

mms..mingXmas,,

ggesaugatal 

aogaggaglmi outgo: 

g=a .1 

liwift. 

4.4. al ^ " 

I 176,315,742. 88 

1 

at '993 ' Mt 99

j4 0 1019A 10(

510600W 

454 :MOM MEIg 

2S2F.a42SFMS4 SMOSS 

Pe g —. - 1 

Mtig-421 

158, 482,438. 06 

'092 699 658' 1 W

3, 045, 114t 888. 98 

0 19 40 49

.17talag 

ils:040501 '04 g 

04000g4g g:k1g4 

S0g8SSVSSRO2 8SC:41R 

fi4.-r ' - 

134, 351,745. 21 

715, 632, 142. 44 

1 1 $0 q1:110 le

NM3MMISS2g SSRSSS 

tgflg 

0465,446:644 4=4 

00:400M IMO 

c14!( 7" ''' 't 

691 863' 410' 98'

718, 852, 188. 53 

s 816' '099690' se I 

I V n Pria

4444404066 4

ail44aigt1 %MU 

ESS95S22U2S14 822ASZ 

1,11. gggagg gaaae a a 

180, 19D, 940. 12 

ea ga ' 9r0se

E 16990' 9 ' 299 1 36 

t Slo

S=215R4ZSIRSZNg 01422M8:7 

44:4405:454 'Wm

gi0:4M4g44 05 

. 9M 1 8 46 1 068 2,0 '

Oh % 961026' 10'

2, 359, 996, 181. 65 

Miscellaneous internal revenue—Continued • 

Miscellaneoustaxes: 

Sugar Telephone,telegraph,radio,cable, leased wires,etc Local telephoneservice Transportationof oil bypipe line Transportationof persons,seats, berths Transportationof property Leasesof safe deposit boxes Admissionsto theaters,concerts,etc Admissions tocabarets,roof gardens,etc Club duesand initiation fees Bowlingalleys,pool tables,etc Coin-operated devices Adulteratedand processorrenovated butter,mixed flour, 

and filled cheese 

Oleomargarine, including special tales Narcotics, includingmarihuanaand special taxes Coconut and othervegetableoilsprocessed Firearms transferand occupational taxes All other, includingrepealed taxesnot listed above 

Total miscellaneoustaxes 

Total miscellaneous internal revenue 

Grand total,all collections 

6)61 

u me

$33, 313, asa 71 975, 371,370. 79 

I, 008, 684, 756.50 

2,IN,418,659. 32 

1,265, 829. 38 11, 039,135. 05 1, 687. 23 

I 2, 171. 725 310 93 I 3, 180, 410, 087.43 

6, 330, 936. 29 

1,745, 067. 81 

87, 922, 875. 13 

0 e V W 848IZ 

I 

! 

r 

• 

I n MiEl,464, 710,571. 16 146, (184,233.24 

I 1, 604,794,824.40 

231, 889, 714. 75 

906, 980. 65 9,127,522.18 

I n I 'roze ' Z 'LI es 

1, 846, 719, 041. 98 

316,199,494.24 11,688, 539. BO 47,853,225.00 

28 9 2 ' 14 4 4 139' IL 

I v rpd

• 

2; 98 1 031 113 I9 2068 89' '0 92 '9 5 6

I 1,194,119,612. 44 

9g 8 ' OSR 96 8 1 083 ' t S

8 2 949 1 L ' I

904 1 920 1 93 '9

413,653,408.94 

1,609,778, 021. 38 

147, 621,553.24 5,452,774.22 2,838,783.92 

155, 916,111.38 I 

I ,/ p gaw

$155,696, 924. 18 

1,

846, 186,486.79 

2,

001, 883,410.97 

2,529,188, 461. 60 

2, 193,259, 51 21,403, 875. 67 139. 80 

2,55k783,736.58 

4,554,667,147.55 

11,554,793.14 11,413,035.19 101, 899,092.58 

3r 9981 1 .41 47 991

" I n Sa I (KC I MA

Bouncesof revenue 

Incomeand profitstaxes: Individual: 

Withheld byemployers Other 

Total individual incometaxes 

Ilorporation: Incometaxes 

Excessprofitstaxes: Declared value(repealed) RevenueActof 1940 (repealed) Armyand Navycontracts 

Total corporation incomeand profitstaxes Total incomeandprofitstaxes 

Imploymenttaxes: 

Emp

Otherthancarriers(Federal Insurance ContributionsAct) 

Carr loyersof 8ormore(FederalUnemploymentTax Act) iers' taxes(Railroad Retirement TaxAct) 

Total employmenttaxes 

discellaneousinternal 
2, 173,625. 11 

15,705,238.35 

7,757, 916.58 

't soro na 

gngE

E*g292R2g28g8 zS7,442 

'agggn ggggg l

5545.4605465 561" 

ectlaz.4 saa - a a a 

7 ma or 

100, 1.41, rurh.ots 

2,790, 647. 65 

13,336, 243. 70 

6, 455,81 2. 73 

556i1E66g6 665

7,488832282gL'R 8';88.e.8 

.06.1 

5666160.5541 Efgil g 

.44.-roftl grfa a a 

a. ( a ♦

Loo, col .or o. 

3, 563,921. 75 12,993,807. 47 5, 043,312. 02 

■ • 1a • 00., Iv moc '

.4.:5a-w rof a 

66a4566656g "gq g 

665:60;66666 66606 

.-.7.R2=22RL'AtiS ssmaz =" 

077 rva 4 r , ta 90 • 

6, 173,216.56 14,854,158.62 4,568,370.85 A Ina 101 00 

cocata, 

Kg-Ka5N tra 

565661G5144 Pi 

ggOggOggg 4106g 

:agg231:-.W.,=8 SA74XW 

a a 

1 916 64 65 998 

Tr

803

47400 ful 

9,826, 353. 27 35,185, 261.63 11, 687,002. 23 

I 19 GOA " L 77it 

egclaargagea 

gagglOgIlg 

aggggagg gnggg 

I4ERRIaP-1442I 2R;t:GN 

a a 

61 9' 00 010 6T6 

849 MI II 7 1 T 

9,437,010. 13 24, 062,526,06 8,514, 323.98 9 MA 992 92 

11 111 06 67 060 

5666W6a1g7 -r a 

556666655E46 65 056 

EMPTAAAEW,gReg EREV0Mq 

g ' 

a,f74- ga-r 

 - 

 - 

 — 

01 P 0 116 111 :1I U1

61190531l 70 

&m, ... 9 ..214.R.R9fl—XaggM,14Ak

i 

i' 

t 

i 

2 

4 

3v 

4 . oilii 1 1111 

2 

-,:r 82:74 1 

511 1 

-E42 es31.g gei,E . 

twThtsta-t.. g 

'itIrcaL04151r1P71ag 8 g E

0, 5.Qa0041'58;01 ,N.72,.

icr, 5 5 4-235i325.iNgadi A '1 

5 ? v r1211,erE tees—

0' wiiPiEnni ! e 

AoE. E 44E. EE.E. ozoi.72 

116 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 

/ MID

"' 

22[ 9' 86 999' 66'

19 99' 0 ' 69

14 6 ' 9Z8'

ee tes t es 

996 ,V31 C9 1

4 li4.e 03:c10e1,6-ra .d a a-7 

Dos ose ' . es 

8882PENS2 

54126ERR8=R0V4

antan

gglggrg 

OIL

l 

.5

k 

 1g5

8 

5W1601551465 656

I 691 689' 526' 85'

W 11

I 911 565 ' '919 ' 59 

3,485,292. 48 

1,452, 653. 46 

532,826. 45 

10,632. 79 

V 516g 6666556.1466606 0 

5, 481,405. 18 I 

R5013

g

,74PR8 

EIRPraSERSRagn !Pre2R 

gggta" 

ggangligOM agg 

. 

51i7 

e 

e e 

ati

7-

17

.7geeeaa aaaa ea 

1 L9 198 ' 60 292 '

❑

Y (1 1

I 1 50 9 ' 99 6 ' 99 22 '

3, 615.561. 07 

1,329,739. 48 

6241, 150. 60 

25, 7 18. 11 

aggOg OtagOgag ^g 

S 600, 169.24 I 

XSRESVZSZ 

SsERS74M1A2RRE:A 54,73c72

. 

ng 1

6

gi2 

r gg

ar 

IVAP:5566106

7 

 Flig 

S 

g 

a 

egoageaeae 

e a aa 

125,11 1,075. 60 

N !WE

116, 538,708. 03 I 

3, 580, 992. 59 

1, 181,833.67 

811,529. 29 

6, 897. 62 

6,581,253. 17 I 

ge%RgSaM ,

c* 

S$4rillAgR5882,=2 g2:3g 

.1

4gIngili El 

56s1565655666656 666$ 

6 ' !iitigg 

t6U55V 66565 as Mg 

a 

g -f 

cel.

,

,,r

r

Ns.zecid 

,:ae 

ei4 

I 147,106,617. 56 

g to Aans

95, 144,543. 01 

3,183. 079. 92 

1,467, 821. 66 

631,511. 40 

3,256. 47 

5,285, 669. 45 

:3848M:into

- 

Eg8E328A

.

F4MMRVRS 

MiAtid 

586Rg66:24 

nr

ighla

g

iggo logg 

6"66

4 

. 

1545gg

igg

65666 5g4g 

a 

t a 

eeaa

a

aReae 

a a ea 

. 

. 

136,912,404. 75 

r tre Aren

104,752,643. 1 1 I 

4, 357,728.71 1, 886,247. 45 

639, 191.54 418, 980. 03 

1, 4 503 4 ErL60

284nErAR82 

;8801WaR*SW.°NR2 

'4Roza

gO004" 

116665g6565466 0666

, 

it' Ogg 

U51411140MV 

'ig

..ft 

g 

a 

tzlmtitzwiec44 

4 4 44 4, 047,764. 15 1,001,331. 09 

715, 905. 81 

95,995. 25 

128,751, 379.97 

Sourcesof revenue 

I 

lig 

a 

c1/412 

t 

-4 

f 

1

3 

860947-50-9 
Sources of revenue 1948 

1, 771, 532, 722 50 122, 298, 86944 

449,210, 786.69 —20, 711,951.84 

1, 752, 792, 194. 40 97, 080,695. 07 

8, 381, 521, 105. 65 70, 511, 695.88 

40, 463, 124 016 61 —1, 401, 417, 278.79 

1949 Increase or 

decrease (—) 

Miscellaneous internal revenue—Continued 

Manufacturers' excise taxes: 

Lubricating oils 

Gasoline 

Tires and tubes 

Automobile trucks and busses 

Other automobiles and motorcycles_ 

Parts and accessories for automobiles_ 

Electrical energy 

Electric, gas, and oil appliances 

Electric light bulbs and tubes 

Radio sets, phonographs, components, 

etc 

Phonograph records 

Musical instruments 

Mechanical refrigerators, air-conditioners, etc 

Matches 

Business and store machines 

Luggage—manufacturers' excise (suspended Apr. 1, 1944) 

Photographic apparatus 

Sporting goods 

Firearms, shells, and cartridges 

Pistols and revolvers 

Total manufacturers' excise taxes__ 1,649,239 052 56 

Retailers' excise taxes: 

Furs 

Jewelr y 

Luggage 

Toilet preparations 

Total retailers' excise taxes 

Miscellaneous taxes: 

Sugar 

Telephone, telegraph, radio, cable, 

leased wires, etc 

Local telephone service_ 

Transportation of oil by Pipe line . . 

Transportation of persons, seats, 

berths 

Transportation of property 

Leases of safe deposit boxes 

Admissions to theaters, concerts, etc 

Admissions to cabarets, roof gardens, 

etc 

Club dues and initiation fees 

Bowling alleys, pool tables, etc 

Com-operated devices 

Adulterated and process or renovated butter, and filled cheese_ _ 

Oleomargarine, including special taxes.

Narcotics, including marihuana and 

special taxes 

Coconut and other vegetable oils processed 

Firearms transfer and occupational 

taxes 

All other, including repealed taxes not 

listed above 

Total miscellaneous taxes 1, 655, 711, 499.33 

Total miscellaneous internal revenue 8,311, OM, 419.96 

Grand total, all collections 41, 889 592, 295.40 

189.13 

43, 935, 373.05 

18, 827, 947. 98 

4, 276, 687.37 

857, 913.94 

480, 922, 738 33 

79, 539, 152.90 

217, 899, 249.20 

80, 632, 323. 81 

91, 852 012. 92 

$81, 759, 611. 97 

503,697, 970.24 

150, 899, 047.96 

136, 797, 379.13 

332812,34237 

120, 138, 240.14 

79,397, 495.68 

80, 934, 508 61 

26, 172,16%87 

99,159, 550.23 

6, 482, 797.74 

9, 292, 668.30 

77, 833, 244. 87 

8, 737, 618. 31 

33, 343, 900.01 

100. 

43,139, 668.42 

19, 846, 484. 74 

10, 378, 538.92 ' 806 888.11 

$872 690.36 

35,008, 896.09 

— 385,090. 69 

44,

8, 

 834, 487.93 

81, 853, 950.16 

—2, 812, 468. 19 

9, 846, 965. 93 

—6,923,103. 85 

1, 236, 661.48 

—18, 107, 306.70 

—1, 049, 107. 36 —1, 280, 014.61 

19, 359, 872.65 

—I, 872, 039.38 

636, 75885 

—88 73 —795, 705.53 

1, 018, 538.76 

—818,145.95 

—48, 025.33 

61,946, MIL 55 

210,688, 165. 33 

82, 607, 133 49 

93, 969, 241.32 

- 509, 905.85 —7, 211, 083.87 

1,979809.68 

2,117, 228. 40 

76,179, 356.09 

311, 379, 682.00 

229, 530, 630.85 

19, 329 552 99 

251,388, 581.94 

337, 039, 889.92 

9, 461, 317. 44 

385, 843, 793.10 

44 856 669.14 

27, 789, 911. 84 

3,805,117. 85 

21, 087, 539.19 

21, 037. 86 

17, 641,080. 53 

814, 544 87 

17, 459, 774.67 

11,007. 99 

272, 711.83 

4, 927, 522.33 

36, 124, 530. 41 

31, 009, 713. 74 

551, 507.99 

5, 065, 533. 88 

19, 826, 755.87 

380, 214.50 

743, 093.98 

—4,670, 478.08 

I, 290, 719.09 

—280, 559.16 

1, 816, 593.54 

1, 445. 91 

7, 734, 651.19 

—74, 097.77 

—8, 294, 544.91 

1, 848. 28 

—123, 567.52 

$80, 886, 921.61 

478, 637, 625.15 

159, 284, 138. 65 

91, 962,891. 20 

27% 958, 392 21 

122, 950, 708 28 

69, 700, 529. 73 

87, 857, 612. 46 

29,935, 505. 39 

87,266,856 93 

7,531 905. 10 

10, 572, 882.91 

58, 473, 372. 22 

10609, 657.69 

32, 707,141. 16 

71, 246,833. 78 

275, 255, 151. 59 

193, 520, 917. 11 

18,773,045.00 

246,323,047. 56 

317, 203, 134. 25 

9, 081, 102. 94 

385, 100,699.12 

53,145. 22 

25, 499, 192. 75 

4, 085, 677.01 

19, 270, OM 65 

19, 691.95 

9, 806, 429.34 

888,84264 

25, 704,319. 58 

9, 359.71 

396,289.15 

118 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5.—Summary of internal revenue collections, years ended June 80, 1948 and 

1949, by sources 

Sources of revenue 1948 1949 Increase or 

decrease (—) 

Income and profits taxes: 

Individual: 

Withheld by employers $11, 533, 576, 972.05 $10, 055, 501, 785.41 —41,478,075,186.64 

Other 9, 464, 203, 726.97 7, 996, 320, 131. 82 —1,467, 883, 595.15 

Total individual income taxes 20, 997, 780,699.02 18, 051, 891,917. 23 —Z 945, 958 781.79 

Corporation: 

Income tax i 9, 951, 499, 538 20 11, 342, 843, 793.08 1, 491, 144, 256.88 

Excess profits taxes: 

Declared value (repealed) 17, 693, 249.10 16, 233, 474. 51 —1, 909, 774.59 

Revenue Act of 1940 (repealed) _ _ _ 305, 251, 476.10 194,495, 198. 79 —110, 758, 277.31 

Army and Navy contracts 15, 572.28 298, 767.79 281,195. 53 

Total corporation income and 

profits taxes ' 10,174, 409, 833.66 11, 553, 669, 234.17 1, 379, 259, 400. 51 

Total income and profits taxes 31, 172, 190, 532. 68 29, 605, 491, 151. 40 —1, 566, 699, 381.28 

Employment taxes: 

Other than carriers (Federal Insurance 

Contnbutions Act) 1,612, 720, 919.14 1, 687, 150,996. 01 74, 430, 076.87 

Employers of 8 or more (Federal Unemployment Tax Act) _ 208, 508, 299. 66 226, 228,180. 11 17, 719, 880. 95 

Carriers' taxes (Railroad Retirement Tax 

Act) 580, 113, 133. 96 562, 733, 585.44 2, 620, 451. 98 

Total employment taxes 2, 381, 342, 352.76 2, 476,112, 761.56 94, 770, 408. 80 

Miscellaneous internal revenue: \ 

Capital stock tax (repealed) 1, 722, 833.38 6,137, 507.57 4, 414,674. 21 

Estate tax 822, 380. 121. 25 735, 780, 569.16 —86, 599, 552.09 

Gift tax 76, 965, 322. 40 60, 757, 344. 49 —16, 207, 977. 91 

Alcohol taxes: 

Distilled spirits (imported, excise)._ _ 109, 965, 294.82 121, 773, 303.11 11, 808, 008.29 

Distilled spirits (domestic, excise) 1, 326, 267, 593.75 1, 276,180, 994.76 —50, 086, 598.99 

Distilled spirits rectification tax 34, 983, 321.96 33, 793, 235, 90 —1,190, 086.06 

Wines, cordials, etc. (imported, excise). 2, 532, 893.18 2, 448,103. 94 —84, 789.24 

Wines, cordials, etc. (domestic, excise). 58, 428, 942.95 63, 333, 656. 89 4, 904, 713.94 

Rectifiers; liquor dealers; manufacturers of stills (special taxes) 9, 499, 845. 57 9, 973, 076. 41 473, 230. 84 

Stamps for distilled spirits intended 

for export 6, 714.16 5,.962.37 —751. 79 

Case stamps for distilled spirits bottled in bond 446, 948. 80 375, 323.11 —71, 625. 69 

Container stamps 12, 035, 803.74 11, 906, 524.72 —129, 279.02 

Floor taxes 42, 556.82 19, 564.79 —22, 992.03 

Fermented melt liquors 897, 097, 257. 83 686, 367, 516.09 —10, 729, 791.74 

Brewers; dealers in malt liquors (sPeoial taxes) 4, 019, 680.59 4, 429, 905. 02 410, 325.33 

Total alcohol taxes 2, 255, 326, 754. 17 2, 210, 607, 168. 01 —44, 719, 586. 16 

Tobacco taxes: 

Cigars (large) 46,685, 966. 98 45, 530, 478. 87 —1, 155, 538. 31 

Cigars (small) 65, 536.14 59, 372. 68 —6,163.46 

Cigarettes (large) 4,601.65 7, 115. 19 2, 513. 54 

Cigarettes (small) 1, 208,199, 005. 10 1, 232, 727, 657.03 24, 528, 551. 93 

Snuff 7, 372, 401.18 7, 272, 318.68 —100, 081. 50 

Tobacco (chewing and smoking) 37, 024, 391.73 35, 435, 187. 12 —1, 589, 209.61 

Cigarette papers and tubes 925, 594. 23 840, 776.27 —84, 747.96 

Leaf dealer penalties, etc 693. 94 457. 08 

475.74 Cigarette and cigar floor taxes 2, 032.97 1, 557. 23 — 

Total tobacco taxes 1, 309, 280, 152. 92 1, 321, 874, 769.95 21, 594, 617. 03 

Stamp taxes: 

Bonds, issues of capital stock, deeds of 

conveyance, etc 50, 771, 302.94 46, 668.890. 86 —4.104, 412.19 

Transfers of capital stock and similar 

interest sales 20, 373, 527.57 17, 909, 765. 91 —2, 463, 761.66 

Playing cards 7, 867, 223.97 7, 563, 960.97 —303, 263.00 

Silver bullion sales or transfers 453, 881.16 687, 425.15 233, 943.99 

Total stamp taxes 79, 465, 936.64 72, 826 042.88 —6, 637, 892.76 

Includes collections from Alaskan railways in the amounts of $6,097.61 for 1948, and $6,873.27 for 1949. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 119 

TABLE 5.—Summary of internal revenue collections, years ended June 80, 1948 and 1949, by sources—Continued 
Income and profits taxes 

Individual 

income taxes 

Corporation 

income and 

profits taxes 5 

Total income 

and profits 

taxes 

Employment 

taxes 

Estate and 

gift taxes 

845,428,352 

879, 124,407 

911,939,911 

882,727,114 

1,095, 541, 172 

1,148,844,764 

833,697, 798 

 422, 190, 582 

352, 573,620 

919, 509,988 

627,112, 508 

674,416,074 

1,091, 790,798 

1,286,311,882 

1,028,833,796 

982,017,376 

1, 417,655,127 

2,282,800,390 

6,629,931,989 

18, 261,005,411 

19,034,313,374 

 18,799, 536, 165 

19, 343,297,276 

20,997, 780, 699 

18,051,821,917 

358,993, 658 

 207,274,004 

916,232,697 

1,094,979,734 

1,308,012, 533 

1, 291, 845,989 

1,235, 733, 256 

1,263,914,486 

1,026,392,699 

620,566,115 

394, 217,784 

400,196,487 

578, 678,359 

763,031, 520 

1,088, 101,089 

1,342,717,850 

1,358,280,509 

1,147,591,931 

2,053,961,804 

 4,744,083,154 

9,668,956,103 

14,766,796,477 

16, 027,212,828 

12,553,601,987 

9,676,468,680 

10,174,409,834 

11,5148,669,239 

3129,937,253 

387,382,344 

2,852,324,868 

2, 600, 783. MG 

3,956,936,004 

3,228, 137,679 

2,088,918,966 

1,691,089, 535 

1,841,759,317 

1,761,659,049 

1,974,104,141 

 2,219,952,444 

2,174,673,103 

2,331, 274,428 

2,410,259,230 

1,860,040, 497 

1,068,750,697 

746,791, 409 

819,655,955 

1,105,790, 865 

1,427,447, 594 

2,179, 841,835 

2,629,029,732 

2, 185,114, 305 

2,129,809,307 

3,471, 123, 930 

8,066,883,544 

16, 298,888,092 

33,027,801, 888 

 36,061,526,'200 

31, 268, 138, 152 

29,019, 765,956 

31,172,190, 533 

23,005,491,151 

279 

285,745

UR 

 ,308 

792,660,228 

740,428,865 

833, 620,976 

925,868,460 

1,185,361,844 1, 498,705,034 

1,738,372,436 

1,779,177,412 

1, 700, 827, 675 

2,024,364,816 

2, 181,342, 353 

2,978, 112, 762 

86,076, 575 

47,452,880 

82,029,983 

103,635,563 

154,043,260 

139,418,848 

128, 705,207 

102,966, 762 

 108,939,896 

119,216,375 

100,339.862 

60, 087, 234 

61, 897, 141 

64,789, 625 

48,078,327 

47,422,313 

34,309, 724 

113, 138, 364 

212,111,959 

378,839, 515 

305, 547, 766 

416, 874, C85 

360, 115,210 

360,071, 167 

407,057, 747 

432, 540, MS 

447,495,678 

511, 210, 337 

643,055,077 

676,332, 302 

779, 291,074 

899, 345,944 

796,537,914 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1998 

387,993, 595 

180,108.340 

120 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

S FOR CREDIT TO TRUST ACCOUNTS (INCLUDED IN TABLE 5) 

- - 

Source of revenue 1948 1940 Increase or 

decrease (-) 

Distilled spirits (domestic) 

Distilled spirits rectification tax 

Wines (domestic) 

Manufactured tobacco 

Coconut oil 

Total trust fund collections 

$6, 477. 02 

28 78 

.72 

85, 782.94 

2.38 

-$694.08 

 -. 72 

-24.40 

6, 509.52 5, 785.32 -719,20 

TABLE 6.-Summary of internal revenue receipts by principal sources, fiscal years 

1918 through 1949 

Separate figures on corporation and individual income and excess profits tax collections not available 

for the years 1918 to 1924. Includes munitions manufacturers' tax, excess profits on Army and Navy contracts. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 121 

TABLE 6.-Summary of internal revenue receipts by principal sources, fiscal years 1918 through 1949-Continued 

Alcohol taxes Tobacco taxes Mas"fasfurefsi 3 excise taxes All other taxes Total infernal revenue receipts 

RA

MI

E§R§M§Rgg iargg iRRUNI 

3

284,008, 513 

297,453,544 

443, 839, 59.6 

983,050,854 

139,871,160 

82, 823,929 

45, 609,436 

30,358,086 

27, 

25,904 

585, 775 7 

26,452,020 

21,195, 552 

15,307, 796 

12, 776, 728 

11, 805, 268 

10,432,064 

8,703, 63 

43,174,3

9

17 

258,911,333 

411,021,773 

505, 964,037 

594,215,086 

567, 978, 602 

587, 799, 701 

624, 253,156 

820,056,178 

1,048, 516, 707 

1, 423, 646,456 

1,18, 775, 156 

2,3

6 

 09,865, 790 

2, 526, 164,686 

2,474, 762,398 

2, 255,326,754 

2, 210, 607.158 

$88

103,201, 5

,063, 99

928 156,188,660 

206,003, 092 

295,809,355 

255,219,385 

270, 759, 384 

309,016,493 

345

08 

325, 247, 21

,638,931 

370,686,439 

376,170, 205 

398,450,041 

939, 444, 593 

450,339,061 

444,276, 503 

398, 678, 619 

902, 739, 059 

425,168,897 

459,178, 625 

E01, 165, 728 

552, 254,145 

568,181, 968 

680,159,208 

608, 518, 449 

698,076,891 

780, 982, 218 

923,857, 284 

988,933, 237 

932, 194,822 

1,165, 519, 283 

1,237,768,302 

1, 303, 281, 153 

1.321_874 770 

$9, 218, 979 

775,078 

36,636,607 

79, 400,286 

267, 968, 579 

229,397,837 

179,361,288 

185,117,058 

140,877

1921

, 12

, 726 

150, 220,488 

68,850,109 

61, 951,694 

5, 723, 791 

2, 676, 281 

149,744 

96,195 

243,600,368 

385,291, 219 

342, 144, 686 

382, 716,142 

449,853,630 

916, 753, 516 

396,891, 003 

447,087, 632 

617, 373,372 

771, 902, 269 

504, 746, 414 

603,461, 802 

782, 510, 840 

922,670, 741 

1,925, 260, 662 

1,640, 234,053 

1 771 100 nen 

$48,040, 564 

27, 949, 538 

162, 513,263 

398,881,981 

693, 359,601 

695,935,477 

980,383, 664 

279,459,849 

201, 512

1 297, 308, 011 818 

, 

195,34R 420 

81,179,988 

92,165, 670 

92,937, 744 

100,408, 249 

85,251,819 

96, 171, 256 

149, 224,352 

670,073,932 

769,187,665 

324,527, 086 

305, 707, 545 

317, 287,205 

330,466,663 

337, 391, 685 

430, 583, 800 

821,681,660 

1,274,047, 519 

1, 733, 655,377 

2, 292, 107,635 

2,421,994,159 

2, 147, 133, 634 

2, 296, 823, 007 

n .. no 

$512,728,288 

3,

809,393, 840

698, 9M, 821 

3, 860,160,079 

5,407, 580, 252 

4,595,357,062 

3,197,451,083 

2, 621, 795,228 

2, 

2, 798,179, 257 

584,190,268 

2,835,990,892 

2,865, 883,130 

2, 790, 535, 638 

2, 939, 054,375 

3,040,196, 733 

2, 428, 228, 754 

1, 657, 729, 043 

1, 619,839, 224 

2,672,239,195 

3,299,435, 572 

3, 520,208,381 

4,653,195,315 

5,658, 763, 319 

5, 181, 573, 953 

5,340,452,347 

7,370,108,378 

13,047, 868, 618 

22,371,386,997 

40,121, 760,233 

43, 800,387, 576 

40, 672,096,998 

39, 108, 385,742 

41, 864, 642, 295 

5 For 1916 through 1932 Includes taxes on sales under Act of Oct. 22, 1914 manufacturers', consumers', and ' '' ,, , 019 

dealers' excise taxes under the war revenue and subsequent acts (creep soft drink taxe ), and all taxes 

paid by manufacturers of and dealers in adulterated and process or renovated butter, mixed dour, and filled 

except soft drinks. 

cheese. For 1933 and subsequent years includes manufacturers' excise taxes (Act of 1932, as amended) 

TABLE 7.-Total internal revenue collections earsended . years „„, .,, ., °la 

Year Amount Year Amount I Year Amount 

1878 110, 654, 183. 37 190 261,686, 

1882 148,523, 273. 72 1912 321, 815, 894.69 

1890 142, 594, 696. 67 1920 5,907, 680,261. 81 

1892 „ 544. 35 1922 3, 197,451, 083. 00 1 Period of in manes,. 4....... 42.-. . ..... 4 

1863 1 $91,003,192. 93 1893 $161,001,989. 67 

1868 190,379, 925. 59 1898_ 170,8613,819. 36 3 

1887 118,837.301. 06 1917 , , . 809,393,690. 49 40, 

1864 116, 965, 678.28 1809 197, 168, 449.70 $2,621, 795, 257.06 1885 210,865, 864. 53 1895 143, 246,077. 75 2, 798, 179, 257.06 1866_----____ 310, 120,448.13 1896 196, 830, 616. 66 2,534, 140, 268. 29 1867 265,064, 938.43 1897 198, 619, 593. 47 2, 835, 999, 892. 19 

1869 159, 121, 128. 86 1899 273,989,573. 44 2, 790, 65,537. 68 1870 189.302,828 39 1900 295, 318, 107. 2, 939,054,375. 43 1871 57 143, 198,322.10 1901 306871 869 42 2, 928 3,040,,2195,733. 17 1872, 130,890,096. 90 1902 , , . 271,887,990. 1873 113, 504,012. 80 1903 29,042. 69 230, 740, 925. 22 1874 102,191,016.98 1909 1, 619, 819, MA. 30 232, 903, 781. 06 1875 110,071,515.00 1905 M4, 187,976.37 2,672,239, 194. 52 1876 116, 768,096. 22 1906 3, 299,935,672.18 249,102, 738300 1877 118,549,230. M 1907 3,68 0,208,381.09 289, 669, 050.09 022. 85 4,683, 195,315. 28 1879 ___ _ 3 113, 449, 621.38 1009 246, 212, 719. 22 5, 658, 765,314. 33 1880 123,981, 916 10 1910 289,957,220. 16 5,390 5,181,573,952. 58 1881 135, 229, 912,30 1911____.___. 322, 526, 299. 73 7,370, 1,952,34 , 377. 66 1883 149, 653,349. 86 1913 344,424, 453.86 3,047, 868,517. 72 1884 121, 590,039.83 1914 380,008, 893. 96 22,371, 386,996. 55 1885 112,421, 121.07 1915 415,881,023.88 121, 881,023.86 43, 800,3760, 232. 77 1888 116, 902, 869.44 1916 7,1575. 90 

1888 129,328, 475.32 1918 3,698, 955, 820.93 39,10 41, 864, 542, 295. ,386,741.0 1889 130,891,439. 20 1919 3, 850, 150,078.88 40, 963, 125,018. 61 1891 148, 035, 416. 97 1921 9,595, 357,061.95 379, 403, 228, 105. 91 512 713 287 77 672,096,997. 8 88 

PA

PPAPY15 1101

HR RA

MI I 

2, 885, 653, 129. 91 

2 25 1,567,78, 044.62 

986.78 

1 

8 

483 

Operation, to June 30, 1883. 

„ which the internal revenue laws went into pr flea/ 
Articles taxed 1948 1949 Increase or 

decrease (-) 

Distilled spirits, excise tax 

Distilled spirits, floor tax 

Distilled spirits, rectification tax 

Wines 

Fermented malt liquors 

Cigars, large: 

Class A 

Class B 

Class C 

Class D 

Class E 

Class F 

Class G 

Cigarett es, large 

Cigarettes, small 

Total 

$2, 852 198. 54 

102, 716.00 

2.75 

142.95 

6, 932. 10 

1,432. 20 

14, 375. 75 

2, 607.93 

36.00 

598. 57 

$6,678, 576.00 

215,301.34 

7.75 

436.50 

16,084. 12 

WO. 55 

24, 816.30 

2, 741.25 

42.00 

70.98 

607.80 

$3, 822 377. 48 

112, 585. 34 

5.00 

293.65 

9, 152. 02 

-1,231.65 

10, 440.55 

133.32 

6.00 

70.98 

-90.77 

2,982,042. 79 8, 938, 784. 69 3,996, 741.80 

Novx.--Stamp sales for Puerto Rican tobacco and liquor manufacturers are deposited at San Juan to 

the credit of the treasurer of Puerto Rico and consequently are not shown in 8 

other collection statements 

herein except that liquor and tobacco taxes amounting to $6,504.52 in 1948 and $5,75.32 in 1949 were collected 

at the ports of entry and were covered into the Treasury 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). 

INCOME TAX AUDIT 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1949, by tax years 

[Excludes additional assessments resulting from collectors' investigations] 

EGULAR AND JEOPARDY ASSESSMENTS 

Tax year 

Number 

of 

returns 

Tax Interest Penalty Total 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1035 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

TotaL 

43 

5 

7 

16 

19 

22 

22 

23 

46 

63 

73 

159 

181 

244 

357 

1,004 

2,967 

4,369 

16,399 

36,321 

113, 739 

99,100 

28,079 

484 

3 

$170,310 

1,537 

2,450 

11, 995 

3, 730, 975 

111,163 

66,530 

38,917 

86,168 

59,772 

75,149 

6,803,396 

677, 612 

607,895 

1, 213, 603 

5,438,372 

16,257, 769 

44,030, 739 

98,387,359 

132,692, 418 

199, 179, 189 

137, 148, 578 

43,122, 353 

1, 019, 654 

487 

$244, 632 

1,472 

3,014 

14, 175 

2, 924, 898 

83,508 

45,789 

30,291 

86,376 

47,429 

65,185 

4, 694, 157 

429,120 

340,821 

519, 979 

2,341,474 

4,939,996 

10, 685, 602 

22, 020,088 

24, 406, 651 

30,041, 075 

14, 824,928 

2,646,040 

24,300 

39 

$48, 818 

269 

1,200 

2,387 

2,754,782 

75,366 

48,619 

23,423 

21,311 

18,060 

32,067 

2, 814, 119 

93,955 

94,056 

120, 659 

291,745 

731,031 

2, 238, 155 

5,646,839 

7,633, 339 

7,632, 663 

3,836,634 

1,349, 841 

18,095 

$463, 760 

3,278 

6,664 

28,557 

9, 410, 655 

270,037 

160.938 

92,631 

173,854 

125,261 

162,401 

13, 261,672 

1, 200, 687 

1,042,772 

1, 854, 241 

8, 071, 591 

21, 928, 796 

56, 954,496 

126, 054, 296 

164, 732, 408 

238,852,927 

155, 810, LW 

47,118, 234 

1,062, 049 

526 

302, 744 689, 934,390 121,381,023 35, 527, 433 846, 842,861 

(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS-Continu 

Tax year 

Number 

of 

returns 

Tax Interest Penalty Total 

Excess profits tax: 

F4O RYg3 ...7 c.i- e...4-. c‹ 

1940 $2, 138,373 $901,598 $24,622 63,069,593 1941 8, 319, 488 3, 643, 723 179,131 12,142,342 1942 64, 095, 136 20,069, 005 1,395,976 85,560,117 1943 

1944 113, 748, 750 28, 423, 545 2, 528,314 144, 698, 609 

1945 119, 798, 518 

142, 226, 996 

23,879, 915 

21, 769,894 

2, 013, 089 

1, 401, 721 

145, 691, 502 

165,398, 611 1946 4, 276, 204 524,401 324,488 5, 125, 093 

Total 30,827 454,603, 465 99, 212, 081 7, 865,321 561,680,867 

Grand total 333, 571 1,144, 537,855 220, 693,119 43,392, 754 1, 408, 523, 728 

(8) TOTAL REGULAR ASSESSMENTS 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

19295 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1037 

1938 

1939 

1940 

1941 

1912 

1943 

1944 

1945 

1946 

1947 

1948 

1999 

Total 

?areas profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

w

m

w2 A vra8 T nii i§OR REIgn" a4!?:

ggg 

$170,310 

1,537 

2, 450 

11, 995 

136,873 

 16, 120 

7,487 

9,357 

60,341 

53,697 

59,248 

6, 717, 746 

633,382 

576,857 

1, 191, 417 

 5,383,334 

16, 058, 293 

 41,447, 652 

128, 7

94,841, 84 6888 

189, 603, 999 

132, 085,984 

38, 382,148 

 879, 192 

386 

$244, 632 

1,472 

3, 014 

14, 175 

199,168 

15, 809 

7,275 

8, 249 

45 916 

42,

, 

 359 

42,912 

4, 583, 667 

400,859 

322, 910 

508,476 

2, 315, 812 

4, 859, 559 

9,852,025 

21, 053,439 

23, 560, 462 

28, 424, 745 

14, 282,401 

2, 423, 974 

22, 833 

39 

$48, 818 

269 

1, 200 

2,387 

5E206 

4, 084 

4,337 

4, 586 

6, 193 

13, 970 

21, 512 

2, 783,113 

70, 881 

78,745 

103,421 

270,169 

843,359 

1,858, 862 

4, 895, 736 

6, 295, 819 

5, 981, 092 

2, 791, 897 

807, 031 

13, 213 

$463, 760 

8,278 

6, 669 

28, 567 

345, 247 

36, 013 

19,099 

22, 192 

112 450 

110.

, 

 026 

123,672 

13, 086 526 

1, 105, 122 

978, 512 

1, 803,314 

7, 969, 315 

21, 561, 211 

53,158, 630 

120, 833, 778 

158, 597, 719 

221, 902, 786 

149, 180, 282 

41, 613, 153 

915, 238 

425 

301, 471 656, 015, 795 113, 188, 182 26, 739, 900 795, 941, 877 

130 

637 

1, 816 

3,837 

6,882 

14,852 

2,447 

2,108, 813 

7, 942,605 

58, 739, 590 

108, 245, 411 

114, 238,353 

126,370, 730 

3, 851, 881 

887,507 

3, 491,409 

18,417, 920 

26,389, 281 

22, 617,881 

19,040,125 

474,319 

14,992 

55, 613 

801,260 

1,877,377 

1, 783, 791 

860, 515 

21,892 

3,011,312 

11, 489, 627 

77, 958, 710 

134, 292, 069 

138,840,026 

146, 271, 370 

4,348,092 

30,821 419,497,383 91, 298, 442 5, 215, 380 516,011, 205 

Grand total 332, 092 1,075, 513,178 204, 984, 624 31, 955, 280 1, 311,953,082 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 123 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1949, by tax years-Continued 

122 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 8.-Internal revenue tax on manufactured products from Puerto Rico, 

fiscal years 1948 and 1949, by objects of taxation 
Income and declared value excessprofits tax: 

1925 and prior 

1926 

2 1 $132,598 3209,333 $33,583 $375, 614 

19 

as 

277 

165 

875 

7,722 

3,356 

7,183 

17,251 

9,163 

156,139 

1,016, 740 

1,029,071 

7,096, 249 

10, 338, 162 

9, 101,651 

2,909, 647 

264,666 

2,779 

21 

46 

268 

140 

363 

4 961 

1, 631 

3,232 

7, 248 

4,231 

56,237 

383,000 

320,783 

1,941,626 

2,253,688 

1,553, 978 

332,705 

15,945 

82 

54 

125 

753 

411 

1, 588 

15,851 

5,651 

11,777 

29,941 

16,497 

220, 871 

1,470, 178 

1,563, 778 

9,882,436 

13,575, 507 

11, 634,019 

3,452, 586 

283,636 

R 959 

47, 513,952 

14 1 34 1 

1 

1 

208 

116 

350 

1,968 

664 

1,362 

4 442 

3, 113 

9,495 

70, 438 

213,924 

844, 586 

983,657 

978, 390 

210, 234 

3,035 

118 

2 

4 

16 

18 

23 

28 

118 

252 

277 

1,311 

2, 345 

3,001 

918 

115 

8,439 I 32,093, 723 I 7,089,498 I 3, 360, 731 

Total 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1993 

1944 

1946 

1946 

1947 

1948 

1949 

Number 

of 

returns Tax year 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 9.-Additional income and profits tax the 

 assessmentsmade b Income Tax 

Unit, during the fiscal year 1949, by tax yearsm

Continued 

(e) ASSESSMENTS ON AGREEMENT WITHOUT 99DAY LETTER 

Tax I Interest Penalty Total 

Income and declared value excessk profits tax: 39 $23, 782 332,030 $15,139 2970,951 

1925 and prior 

1926 

 4 1, 219 1, 048 so 2, 297 

1927 6 2,330 2,861 1, 110 6,301 

11, 072 

1928 44,087 13 13, 089 1,881 26, 043 

1929 15 38, 720 8,321 01,128 

371 

1930 17 13, 547 13,107 2,717 29, 

1931 

1932 

18 5,008 4,823 2,292 12, 123 

18 8 589 7, 524 4, 103 

1933 39 N,

, 

 457 43,409 4,143 

14 216 

105,009 

1934 54 46,396 36,053 9,953 91,402 

1936 

$o 33, 798 23, 520 10, 669 67, 977 

1936 118 142,346 90,296 30,877 263,469 

1937 127 347,371 217,011 33,522 597,904 

173 299,947 

1938 524,880 

L666:338 142 46,037 512 

853

, 

 922 

126 

, 

1939 260 82, 704 

1940 750 4, 392,179 1,930,464 218,579 6, 541, 222 

11441 2, 352 12, 796,668 3,640,343 505, 152 16, 942,183 

1942 3,742 38,209,954 8,814 356 1,441,456 48, 467, 765 

13,894 80, 569, 933 17, 101, 711 3, 483,106 31.2: M740 

1943 

1044 31,721 113,968,961 20,319,754 6,125,429 

1945 109,938 178, 747,198 26. 591, 493 4,904,817 210, 243, 508 

1996 97, 815 128, 827,901 13,905,892 2, 563, 917 145,297, 710 

1947 27,801 37,969, 913 2,399, 915 802, 986 41, 172, 794 

912, 279 

1948 447 876, 413 22, 77319 13, 425 

096 

1949 2 386 

Total 289,422 597,914,968 95,670,026 19, 31% 104 712,897,098 

Excess profits tax: 13, 464 2,429,941 

1940 93 1,685,496 730,981 

1941 485 5,736, 592 7,643,694 45,569 8,425,856 

1942 1,645 52, 827,859 16,621, 561 697,362 

97,460,497 24,042, 982 1, 332, 305 

70, 146, 782 

1943 3,408 292 

1944 

 6,528 110,064,839 21, 645, 836 1, 520, 122, 834 ,017

784 

133,23 1 

144, 1 26515, 1, 16 

1945 

1946 11, "1295 1211'108169 Thig1,1176 72,E1 

Total 29,033 393,995,928 84, 502, 377 4, 348,193 482,844 498 

Grand total 318,455 991,910, 896 180, 172,403 23, 680, 297 1,195, 743,696 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-Da 

LETTER 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 125 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1949, by tax years-Continued 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER-Continued 

Tax year 

Number 

of 

returns 

Tax Interest Penalty Total 

Excessiprofits tax: 

1940 $55,007 $26,986 $844 $87,677 

1941 441,323 154,567 4, 291 600, 181 

1942 1, 989,198 582, 585 63,301 2,635,082 

1943 4, 266, 556 1,199, 585 280,995 5,697, 136 

1949 2, 578,876 801, 980 251,355 3, 432, 211 

1945 3,460, 641 696,634 140, 957 4,188, 232 

1948 54, 971 7,376 1, 974 64, 321 

Total 849 12,838, 570 3, 119,713 743,557 16, 699,840 

Grand total 9,288 44, 930, 293 10, *9, 211 4, 104, 2138 59, 2A3, 792 

(e) ASSESSMENTS BASED UPON STIPULATION BEFORE THE TAX COURT 

Income and declared value excessprofits tax: 

1925 and prior $13, 930 $3, 269 $96 $17, 293 

1926 318 424 239 981 

1927 120 163 90 363 

1928 923 1, 086 505 2, 514 

1929 1,363 1,522 755 3,640 

1930 2, 554 2, 681 1, 353 6, 588 

1931 2,434 2,406 2, 011 6, 851 

1932 491 457 275 I, 223 

1933 2,729 2, 367 1,934 7,030 

1934 7,426 4 943 3,667 17,036 

1935 10,851 8,066 5,446 24,363 

1938 

CI 

5,341, 874 4, 328, 077 2,671, 931 12, 341, 182 

1937 85, 776 53, 934 5, 836 144 596 

1938 107,233 58, 091 20, 359 185, 893 

1939 119,516 60, 226 10, 188 189,930 

1940 Nth 080 123, 657 29,527 453, 264 

1941 1, 290, 230 505,390 38,619 1,834,239 

1942 1, 292, 246 400,684 111.690 1, 804, 620 

1943 5, 538, 164 1, 497,133 533, 100 7, 418, 397 

1944 3,164, 657 694, 317 167, 405 4, 026, 379 

1945 1, 359, 310 222, 639 86, 330 1, 668, 279 

1946 338,558 42,703 10,168 391,429 

1947 147,579 8, 114 1,030 156, 723 

1948 

1949 

Total 2, 566 18, 978,162 8, 023, 339 3, 702, 059 30, 703, 555 

Excess profits tax: 

'2 r-IrAg" 

1940 309,474 101,985 784 411,743 

1941 1, 045 745 395, 965 4 753 1,444 563 

1942 1, 635,186 541, 203 30, 483 2, 206, 872 

1943 3, 225, 669 859, 896 50,126 4,135, 686 

1944 1, 213, 929 279, 451 10,140 1, 403, 015 

1945 435,188 82, 257 275 517, 720 

1946 18,821 3, 467 22,238 

Total 541 7, 883, 502 2, 268, VA 97, 561 10, 243,887 

Grand total 3,107 26, 861, 669 10, 286,163 3, 799,615 40, 947, 442 

124 
126 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1949, by tax years-Continued 

(fl -- MADE AFTER DECISION BY THE TAX COURT 

Tax year 

Number 

of 

returns 

Tax Interest Penalty Total 

Income 

pr 

Excess 

and declared value excessfits tax: 

926 and prior 

926 

927 

928 

929 

930 

931 

932 

933 

934 

935 

936 

937 

938 

939 

40 

941 

942 

944 

944 

945 

48 

947 

998 

949 

Total 

profits tax: 

1940 

1941 

1942 

1993 

1944 

1945 

1946 

Total 

Grand total 

1 

1 

8 

10 

15 

29 

59 

121 

78 

311 

280 

112 

19 

$96,790 

6, 877 

230,369 

193,052 

152,426 

537,868 

534,936 

954, 655 

918, 381 

1, 830, 2132 

1, 269, 658 

295,790 

9,878 

$103,559 

5,365 

163,713 

126,682 

91,429 

197,681 

.206, 954 

330,828 

314, 202 

512,960 

292, 703 

56,035 

1,101 

$50,130 

3, 439 

00,141 

30,161 

6,907 

7,416 

12,568 

29, 150 

91, 793 

34,945 

19, 228 

11,555 

7, 578 

$250,479 

11 681 

454,223 

349,895 

250,762 

742,965 

753,958 

1,314, 631 

1, 322.376 

2,378,176 

1, 581, 589 

363,980 

18, 557 

1, 044 7, 028, 942 2, 403,319 365, 011 9,797, 272 .^ 8R —co= . 

58, 836 

718, 945 

2, 287, 399 

1, 292, 694 

381,164 

42, 395 

28, 055 

672, 571 

316,818 

90,619 

298, 083 

7,387 

60 

10,054 

13,951 

2,004 

86, 951 

1, 017, 028 

2, 989, 974 

1, 623, 963 

473,782 

49,782 

198 4, 781, 383 1, 413, 528 26, 089 8, 220, 980 

1, 242 11, 810, 325 3,816, 847 391, 080 16, 018, 252 

TOTAL JEOPARDY ASSESSMENTS 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1985 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1948 

1947 

1948 

1949 

Total 

1 

1 

1 

2 

2 

2 

4 

4 

5 

8 

10 

13 

44 

81 

181 

199 

248 

259 

157 

32 

1 

$3, 594, 102 

95, 043 

59,043 

29,560 

25, 827 

6, 075 

15, 901 

86,651 

44,230 

31,038 

22,186 

55,038 

199,476 

2, 543,097 

3, 502, 756 

3,950,980 

9, 675, 240 

5,062, 594 

4,740,205 

140,462 

101 

$2, 776, 730 

67,699 

38, 514 

22,042 

20, 459 

5.070 

12. 273 

60,490 

28,261 

17.911 

11, 603 

25,662 

80,437 

838,577 

986,649 

846,189 

1, 616,330 

542, 527 

222,068 

1,467 

$2, 695,576 

71,282 

44, 282 

18,837 

15,118 

4 090 

10,556 

61,006 

23,074 

15,311 

17, 238 

21,576 

87,672 

379,293 

751,103 

1, 337, 520 

1.651, 571 

1, 044, 737 

542.810 

4,382 

$9, 065, 408 

234,024 

141,839 

70,439 

61, 404 

15, 235 

38.729 

197.147 

95,565 

64,280 

50, 927 

102,276 

367,585 

3. 795,957 

5. 220, 508 

6.134,689 

12. B43, 141 

6.649, 858 

5. Mb, 081 

148,811 

101 

1, 273 33, 918, 595 8, 194,856 8,787, 533 50,900.984 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 127 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax Unit, during the fiscal year 1949, by tax years-Continued 

....... 

(4) TOTAL JEOPARDY ABSE • _ -.. 

Tax year 

Number 

of 

returns 

Tax Interest Penalty Total 

Excess profits tax: 

1990 

1941 

1942 

1943 

1994 

1945 

1946 

Total 

Grand total 

5 

15 

27 

51 

60 

49 

9 

$29,560 

376,883 

5,365, 596 

5,560,135 

5. 560, 185 

15. 856, 268 

929,324 

$14,091 

162,314 

1. 651,095 

2 054,264 

1,282, 039 

2, 72G, 769 

50,082 

$9,630 

123. 518 

594, 776 

848,937 

541,208 

541,206 

302.698 

$53,281 

852,715 

7.601, 407 

10. 406,540 

7,051, 477 

19.777,001 

777,001 

206 35,108, 042 7, 913, 639 2, 649, 941 45, 669,662 

1, 479 69, 024.677 16, 108,495 11, 437,474 98, 570,646 

EOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTI 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1948 

997 

1949 

Total 

:mass profits tax: 

1940 

1941 

1943 

1942 

1944 

1945 

1948_ 

8 

17 

46 

68 

127 

152 

105 

17 

$519 

29,382 

499,433 

383,611 

827, 184 

1. 271 033

1,784,086 

616.082 

70,977 

11, 497 

169,491 

83, 591 

1. 753 

218

22

,018 

202,153 

35,883 

1.039 

$319 

$3, 081 

26, 546 

46, 822 

178, 447 

288,607 

231, 058 

109,463 

1.323 

- - - - - -'' 

$831 

705,, 9134 43 

47( 

513,824 

928, 

L 780,826

389 

2, 217,297 

761,428 

73,338 

541 5, 285.477 844, 744 895,146 7, 025,887 

1 

5 

12 

25 

28 

32 

6 

178 

108,127 

689, 237 

Z 986,363 

3.161, 790 

I, 525, 288 

404, 416 

93, 069 

2211 8914 

708,666 

709, 448 

817, 297 

47, 646 

79 

- 

2, 582 

98,678 

73,900 

36,954 

431, 951 

301, 781 

25 

1/43, 778

7 

 964,813 

3,268,929 

3, 908,192 

2, 274.536 

753,823 

Total 109 8,375 399 2, 053. 103 895, 826 11.324, 328 

Grand total 650 13,860,876 2 897, 847 1, 790, 972 13, 349, 695 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 129 

97 26, 730, 683 5, 860, 536 I 1, 754,116 34,345,334 

9,646,602 78, 220.951 829 55, 383, 801 13, 210,648 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1948 

1947 

1948 

1049 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1930 and prior 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1914 

1945 

1946 

1947 

1948. 

Year and amount undetermined 

Total 

Grand total 

Total 

Tax year 

Tax year 

Number 

of Tax Interest Penalty Total 

returns 

1 $3, 594,102 $2, 775, 730 $2, 695, 578 29,065, 408 

1 95,093 67,899 71,282 234,024 

38, 514 49, 282 141, 839 

1 59, 043 

2 29, 560 22,042 18,837 70,439 

25,827 20, 459 15,118 81, 404 

6,075 5,070 4,090 15, 235 2

4 15,901 12,273 10, 555 38, 729 

4 85, 651 60, 490 51,006 197,147 

5 44,230 28,261 23,074 95,585 

7 30, 510 17, 592 15, 311 63, 422 

13o 22,188 11, 503 17, 238 50,927 

55,038 25,682 21, 576 102, 276 

38 083,654 68,940 84, 591 323,625 

64 2,083, 654 664,088 342,747 3,090,487 

115 3,119, 146 883,058 704,481 4, 708, 684 

131 3,323, 796 723,436 1,169,073 5,206,305 

159 8, 401, 037 1, 308,312 1, 382,984 11,162, 313 

107 3, 278, 508 340,374 813,879 4, 432, RR 

52 4, 124, 123 186,183 433,347 4, 743, 653 

15 69,485 428 3,560 73,473 

101 101 

2 1$833,118 7, 350, 112 7,892, 387 43, 875, 617 

4 29,382 14,012 9,630 53,024 

10 288,756 109,245 120,936 498,937 

15 4, 666,309 1, 424,187 546, 098 8, 636, 504 

28 5, 016, 976 1, 345, 598 775,037 7, 137,611 

22 2,398,375 553,586 192,324 3, 143, 285 

17 14, 330, 978 2, 412, 472 109, 255 16,852, 705 

3 19,907 2,436 835 23,178 

Tax 

1, 334, 767 

3,752,664 

3,324, 500 

2, 533,862 

1, 545, 71 

270,718 

143,462 

222,371 

249, 218 

186,143 

329, 339 

897,364 

895, 11

0

4 

11, 424 

12, 097 

78,783 

8, 479 

4,900 

23,186, 679 

48, 578,991 

40,030,409 

46, 189, 124 

13, 263, 702 

1, 392, 707 

6, 563, 246 

$196,646 

3, 263, 752 

206, 504 

374,693 

935, 030 

968,546 

629, 535 

24, 797 

14, 640 

29, 539 

36,966 

97, 771 

185,983, 178 

128 REPORT OF 'COMMISSIONER OF INTERNAL REVENUE 

TABLE 9.-Addiional income and profits tax assessments made by the Income Tax 

Unildur

t

ing file fiscal year 1949, by tax years-Continued 

(0 FRAUD JEOPARDY ASSESSMENTS 

TABLE 1 0.-Tax items appealed to the Tax COW t, fiscal year ended June $0, 1949 

Penalty Total Items 

81 

160 

372 

818 

1, 561 

1, 887 

2, 239 

979 

235 

3 

13 

8, 520 

82 

18 

14 

19 

21 

26 

48 

71 

85 

170,382, 278 

$125,930 

16,318 

9, 640 

18,115 

24,869 

127, 721 

231, 231 

712, 659 

719,330 

443,392 

1,063,368 

5, 665, 882 

21, 851,912 

44, 826, 327 

36, 705,009 

43, 655, 262 

11, 718,001 

2,368, 638 

97,772 

15, 600,902 

fk 
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REPORT OF COMMISSIONER OF INTERNAL REVENUE 135 

TABLE 15.-Cigars weighing more than 8 pounds per thousand: Manufactured 

and removed tax-paid for domestic consumption from customs bonded manufacturing warehouses, class 6, by classes, calendar year 1948 1 

Year 

Number of warehouses Tobacco used I 

In bust. 

Opened 

Jan. 1 

Closed ness U

In business 

Dec. 31 stemmed Stemmed Scraps 

1948 

1947 

Increase 

Decrease 

6 0 

6 0 

0 

0 

6 

6 

Pound, 

477, 598 

793,088 

Pound, 

1, 718, 794 

1, 735, 953 

Pound* 

75,623 

96,522 

315,490 17,159 20,899 

Year 

Mannfeatured 

Removed tax-paid 

Class A Class B Class C Class D 

1948 

1947 

Increase 

Decrease 

Number 

142, 893, 534 

124, 055,188 

Number 

750 

94,800 

Number 

65,100 

26, 200 

Number 

0 

1, 800 

Number 

9, 140, 297 

5, 939,182 

18, 838, 346 

44, 050 

38,900 

1, 800 

3, 281, 115 

Year 

Removed tax-paid-Continued 

Val of 

stamps

ue 

 used Class E Class F Class G Total 

1948 

1947 

Increase 

Decrease 

Number 

35, 687,381 

30, 343, 117 

Number 

43.629, 500 

41,383, 239 

Number 

51, 350, 807 

46,105, 812 

Number 

139, 873,835 

123,849,150 

$2,102, 511. 70 

1, 888,068. 07 

5,344, 264 2,246, 261 5, 244, 905 16, 029,685 214,443,63 

I Compiled from monthly returns filed with Wien ors of customs by the manufacturer operating the 

warehouses. The above figures are not included in table 13, which shows operations of factories registered 

under the Internal revenue laws only. These bonded manufacturing warehouses are operated exclusively 

.under customs supervision. 

3 Average quantity of leaf tobacco used per 1,000 cigars, 20.09 pounds. 

0 

z 

classes,calendaryear 1948,bycollection 

134 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

EEME8MEE8 g0n§030WM 

t qlg --. t. alggEleig'n'iig . .... -c4 4 c:W-4 emRt- -N^1 .%,°. . g 42 . . 

5,.587,505,663 

5, 460, 106, 364 

eoe root stzt 

ClassG (manu- factured toretail 

atmorethan20 

centseach)—tax, 

$20 perthousand 

! Mg 

,F.f 

arai 

77, 778, 785 BO,173, 173 

888 162 E 

ClassF (manufactured toretail 

atmorethan15 

centseach and 

notmorethan20 centseach)—tar, 

$1 5 perthousand 

?- 

§P.Mili pt 

.1 ^ IL-. 

F-3 

cb ,0 

o f 

116,501,919 108,037,798 

151 894'8 

ClassE (manufactured toretail 

atmorethan8 

centseach and 

notmorethan15 centseach)—tax, $10 perthousand 

Upg 

t ggg i'' 

HgEgEgggAggggg 

Vagggriggrgigg 

dgi0-sg g 2- '5 

:.7 1 -I 

F.Vig 

MI ,f 

g C. 

2, 955, 069, 879 3,059, 249, 675 

968'841 'KIT 

ClassD (manufactured toretail 

at morethan6 

centseach and 

not morethan8 centseach)—tax, 

$7 perthousand 

§A§§AUMPUELM 

t giit°6q 171 Ill 4

- R -mm -c4- et.. - Z " 

??.AE- 

-Welgli 

689 'co '949 

VIL 5149 

514 '620 'ILZ 

Class C (manufactured toretail 

at morethan4 centseach and 

notmorethan6 

centseach)—tiar 

$4 perthousand 

ClassB (manufactured toretail 

atmorethan21/2 

centseach and 

notmorethan4 

centseach)—tax, 

$3 perthousand 

ClassA (manufactured toretail 

atnotmorethan 

21/2 centseach)—

tax,$2. 50 per 

thousand 

Number 

29,000 

151, 000 

17,

400 

30, 000 

3, 150 

4, 336,750 2,686,550 

3 1, 150 

40,000 21,400 

18,

300 

1, 300 

25, 450 

District 
REPORT OF COMMSSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 

l ia coax t pen

Scraps, 

cuttings, and 

clippings 

0. 

g lg a 

6 

2 aRiUg 

g6g .cl .-r g 6 

6 

g 

2E2 

6 a a 

ee t %t po 29 4 041 4 992

21 '882' Oct 

IS 913MIUD

4.zr 

16 

A; 

® 

g 

9V.-4 2 

ti

6666 6 

, , 

6 

Fr g 

199 4 029 4 200

429 4 I M ' 452

9 L0 4 Hei

UO M URIM PO

■ 

16 

F-1 ■ 

g 666i 

RUHR 

at 

' g 

222 

■ 

130, 814, 772 120, 427, 980 

01 4 92E 4 6L

Numberof factories 

t M1 ' 4 61 65

y tr q wn o sse Closed 

07.0000000000-00

1.. 'PO .0 

O poued

00000000..-400000.-.-4 .I.N 07 

In business Ian.1,1948 

n"...cl..mc,c,,N,-.......9 2 8 tKI 1S 21 26 First California Sixth California Florida Kentucky Massachusetts Michigan First Missouri Fifth New Jersey First New York Second New York Third New York Fourteenth New York North Carolina Tenth Ohio First Pennsylvania Twelfth Pennsylvania Virginia Total, 1948 Total, 1947 Increase Decrease 

2121gg

■ gg3611 

g 

ligElgg606 

"gra e g- e a 

3,2 ■ 

6 

ggi 

g 

g 

Removed withoutpayment of tax 

C

fg 

.e, 

a 4.: 

-7 

■ 

6 

RIV64 

6506616 

2666631 

5 

6» 

g 

t 

1 

Number 

5, 803, 241, 340 

66, 852 29,500 

42, 234, 200,750 

69, 400 35, 900 

261,834,290 

9, 162, 983, 930 

1, 182, 203, 887 

481, 858, 806 

96, 008,270 

14,529,320 216,228,393,278 

2, 005, 787,680 

308, 070 109, 358, 411, 330 

91 241 1 51
COMMISSIONER OF INTERNAL REVENUE 

weighing snore than 3 pounds per thousand: Quantity of 

of cigarettes manufactured and removed, calendar year 1948, 

138 REPORT OF 

TABLE VT-Cigarettes 

tobacco used, number 

by collection districts 

Cigarettes weighing more than 

3 pounds per thousand 

Removed 

Manufactured 

Number 

146,500 

385,700 

60,150 

48,406 

641,250 

536,870 

104, 380 

Without 

payment 

of tar for 

export 

Number 

204,500 

204, 500 

203,806 

Tar-paid 

Number 

146, 500 

408,320 

611,150 

48, 400 

500 

663,870 

536,590 

127,260 

O 

t:4 

0 

O 

N d

 O / 

-et- n 

+ft. cr'

Oa) ee.- E3 101 

a a a 

.4 B1 

73 0" 

‘40 re 

l; 7d 

Jct. 

t 0 PP 

E. a 

o Z 

o d 

R . (42 

0 i2;11= 

tai 0 

E .4);4 

0 

• 

47 0 

4 P0 

• 0 E, 

n 0 

• E, Er 

gfr• to 

se, ..4p4 oo cy..4 

• Fz 

g 

R. C4 

o 

m en 0 

• 0 0 

8 m 

80 

• Jg PO 0 E P. 

. 

&I g I.

- 

- 

':' z ... 

Epi X A 

0 

O 

eee 

O 

E. 

la 

O 

X 

5§. 5

§g g g§g - 

SIP a;a2.2§ a, Cisssi 

Si§§gif 1-1 Wgg " 

ggggg i'agN18 

139 

a 

0 

2 

0 

0 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

X 

gg 

g11 

ri err 

cit92c.`Eltz 

gg 

RUM 

RUM 

erg 

re. 

gg 

ijcfci 

5 00 

a :g. 

6 

Average quantity of leaf tobacco used per 1,000 large cigarettes, 5.09 pounds. 

Nunn-The number of factories in business is included in table 16. 

TABLE 18.-Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and 

snuff, also quantities of such articles manufactured, calendar years 1944-481 

Cigars Total 

Year 

Large Small 

Tobacco and 

snuff 

Cigarettes 

Large Small 

Year Plug 

Snuff Total 

Twist 

Scrap 

chewing Fine cut Smoking 

Pounds 

129, 399, 386 

128,011,949 

137, 165,884 

135,028,368 

139, 465, 561 

Pounds 

482,602 

378,414 

372,885 

309,472 

357, 340 

Pounds 

273,114 

783,507 

8, 662 

2,785 

3,263 

Pounds 

920, 145, 057 

943, 502,267 

1,000,929,225 

1,055,591,192 

1,099, 173,092 

Pounds 

204, 241, 196 

218, 499,433 

168, 190, 329 

164, 184,731 

161,092,053 

Pounds 

1,254, 541, 355 

1, 291, 175, 570 

1,306,668,985 

1, 355, 116, 546 

1,400, 091,309 

1944 

1945 

1946 

1947 

1948 

TOBACCO AND SNUFF 

Pounds 

61,654,569 

59, 703, 982 

51,809,873 

47, 305, 808 

45, 345,920 

Pounds 

6,498,436 

6, 722, 913 

5,772,628 

5, 151, 735 

5,631,713 

Pounds 

4,092,238 

3,069, 724 

3,755,813 

3,793, 349 

3,206,919 

Pounds 

52,858,763 

47, 748, 343 

46, 117,134 

42, 188, 634 

42,083,146 

Pounds 

139,861, 057 

168, 522,865 

106,414, 119 

104, 680,032 

107, 599, 262 

1944 

1945 

1946 

1947 

1948 

Cigars 

Weighing more 

than 3 pounds 

per thousand 

Number 

5,198,679,049 

5, 274, 674, 590 

5, 617,690, 668 

5,487, 656, 171 

6, 645, 104,476 

Weighing not 

more than 3 

pounds per 

thousand 

Number 

123,339, 710 

98, 167, 030 

92, 261,850 

79, 689, 570 

89,134, 180 

Year 

1944 

1945 

1946 

1947 

1948 

Weighing more 

than 3 pounds 

per thousand 

Number 

26,870, 442 

82, 415, 955 

1,657,900 

536,870 

641,250 

District 

Tobacco used 

Unstemmed Stemmed 

Scraps, 

cuttings, 

and clippings 

First New York 

Second New York 

Third New York 

North Carolina 

Twelfth Pennsylvania 

Total, 1948 

Total, 1947 

Increase 

Decrease 

Pounds 

192 

203 

179 

Pounds 

469 

1, 284 

Pounds 

71 

190 

3 

204 

307 574 

598 

1, 753 

1, 333 

24 

420 

43 

Pounds Pounds 

41,961,777 306,934,840 

43,833,974 330, 501,801 

39,361, 114 253, 230, 681 

39,163, 514 242, 283,072 

40,808,952 244, 680,922 

CIGARS AND CIGARETTES 

Cigarettes 

Weighing not 

more than 3 

pounds per 

thousand 

Number 

323, 583, 887,771 

332,164,669,733 

350,038,092, 948 

369, 682,768,875 

386,825,746.052 

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. 

Does not include tobeceo used In bonded manufacturing warehouses. 

Nose.-Compiled from statements of aecoimts 'Prepared from manufacturers' inventories and monthly 

returns filed under the United States internal revenue laws. For cigars produced in bonded manufacturing 

warehouses and removed for domestic consumption, see table 15. 
MU.7,2ag 

c; • •-.337; 

FiE2S22?-' 

 sd 

t.1 

41 

a 

,giElln •ag4.... 4 

Incint4 

na 

ST 

gg 

.20.00.04 20 

g

a 

z 

I 

0 

O 

0 

z 

0 

to 

z 

0 

O 

-31 

02 

-4 

o 

co 

▪ 6. 

U 2 

gin 

pri P4 

 o 014 

0 Rd 

g 

z 

▪ p 

! 

° 

0 0 

 in a. 

in 

0 0 

E 

91 a 

O 

at 

O 

-4 

0 

8 

3 

ef 

g g - 

n I I I 

ei tiF. P.2 2 

ig 

NUMBER OF CIGAR 

8 

Percent of total 

production 

2561 

csisas,asamisgss 

.4 . •.4 " • .4 el r-2 4.4 zj 

00'001 

1,161 588:e4E.3EPRAVs 

44,4 ',-;c1 ' •-444cif.3.4 

00'001 

Aggregatecigarproduction 

(—) eseataap 

.10 013138.10111 

ililMikiCiRI 

.ngt.

nnn 

IiglaEn1 

EP°.., -el... 

11 12rI 42 " 1 conflict 

8361 

ERZ151:72 .1g5P. 

L44464NoWgv. c:ict 

.far 

ri• 

5, 645, 104, 476 

E§Win-ggAE 

45503gangi yaiii:114 

e.; 

L ILT Wan 

Numberof manufacturers 

(—) esaamep 

10 01110

4111 

.. 

III 

001 0m,con 

eggMIR 

r.E 

N 

cott 

061 AFJ.EA.E.127RRS 

ow% 

Output of cigars 

Under250,000 250,000 to500,000 500,000 to 1,000,000 1,000,000 to2,000,000 2,000,000 to3,000,000 3,000,000 to4,000,000 4,000,000 to5,000,000 5,000,000 to7,500,000 7,500,000 to10,000,000 10,000,000 to 20,000,000 20,000,000 to 40,000,000 Over 40,000,000 

Total 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 141 

TABLE 20.-Exportation in bond of manufactured tobacco, snuff , cigars, and cigarettes, 

etc., year ended June 30, 1949, by collection districts 1 

District 

Manufactured tobaccp and snuff Cigarettes weighing not more than 3 

pounds per thousand 2 

Removed 

for exportation 

Exported 

Delivered 

to export warehouses 

Removed for 

exportation 

• 

Exported 

Delivered 

warehouse to export 

First California lifornia 

First Illinois 

Ke nt 

tucky

Fir M issouri 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

Fourteenth New York 

North Carolina 

First Ohio 

Tenth Ohio 

First Pennsylvania 

Virginia 

West Virginia 

Total 

ounds 

10,012 

19,880 

140,815 

1, 681,524 

7, 200 

143 

275, 293 

79, 164 

135 

96, 685 

2,657,819 

7,950 

Pounds 

97,995 

10,254 

20,110 

149,531 

1, 970, 867 

4,176 

K 643 

400 

273, 695 

75,979 

135 

2, 744, 769 

7,370 

Pounds 

4 

Number 

1, 677, 641,800 

1,398, 919,360 

358, 690, 640 

419,034, 920 

364, 294, 300 

5, 537,860 

106, 537,860 

33, 562,600 

11, 891, 595, 300 

1,856,573,600 

15, 591, 028, 260 

Number 

1, 757,131,800 

1, 424, 122, 360 

377, 221,440 

427, 003,920 

369, 131,300 

112, 787, 860 

33, 662, 600 

11, 718, 527, 300 

1, 731, 243, 800 

16, 717, 280, 220 

5, 476, 290 

Number 

40,00 

478, 00 

48, 630, WI 

34, 810,00( 

4,976, 849 5,383,924 4 33, 502, 174, 840 34, 673,488, 600 83, 756,0E 

District 

Cigars weighing more 

than 3 pounds 5 per 

thousand 

Perique tobacco, scraps, 

cuttings, clippings, 

 siftings, etc. Cigarette paper books 

Removed 

for exportation 

Exported 4 

Removed 

for exportation 

Exported Removed for 

exportation Exported 

Number 

530, 240 

1, 484, 1919 

10, 800 

27, 316, 240 

First California 

Sixth California 

Donneeticut 

Florida 

•ndiana 

.ouislana 

ilassachusetts 

Pew Ham hire ps 

First New Jersey 

Nth New Jersey 

First New York 

Iecond New York 

hird New York 

'ourteenth New York 

torth Carolina 

'enth Ohio 

Rat Pennsylvania 

'welfth Pennsylvania_ 

outh Carolina 

1ennessee 

irginia 

Number 

30,000 

5, 400 

2,857,228 

1, 512, 000 

76,000 

31,500 

131300 

344,

,

100 

1,020,350 

2,000 

25, 500 

66,000 

1,657,400 

15, 849,350 

5, 603, 800 

868,550 

62,000 

3,005, 450 

Number 

30,000 

2, 572, 228 

55,000 

31,300 140,300 

297, 700 

1,027,050 

2, 000 

37,500 

72, 000 

1,260,400 

14,493,250 

5, 894, 300 

892,550 

50,000 

2, 941, 950 

8, 400 

1, 338, 000 

Pounds 

56 

12,584 

11,052 

88, 872 

44, 060 

812, 018 

10, 871 

171,880 

Pounds 

12, 584 

7,157 

93,307 

44, 060 

812, 016 

10,1371 

171,880 

56 

Number 

510, 400 

470,430 

10,800 

29, 482, 240 

Total 33,145, 923 31, 144, 128 1,151, 191 1,151,731 30,473,870 29,341,470 

exported. 

ory, or destroyed after removal and prior to exportation: 2,365 pounds of tobacco and snuff, 63,001,280 small cigarettes, and 93,000 large cigars. 

Cigarettes weighing more than 3 pounds per 3Cigarette ighing not more than 3 00 thousand: 201,500 removed for exportation, 201,5 

pounds per thousand, 43,000 removed for exportation. 

1,067,050; class 0, 1,391,325 cigars. Exported: Class A, 700; class B, 24,503; class C, 3,473,650; class D, 2,064,050; class E, 23,122,853; class F, 

140 REPORT OF COMMISSIONER OF INTERNAL REVENUE 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 143 

ro 

0 

.W2 

V 

ti 

a 

I 

5.. 

rt3 

es 

es 

14 

10 

4 

a. 

142 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 21.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from bonded internal revenue tobacco export warehouses I for export, year ended 

June 30, 1 949 

Class of product 

Withdrawn 

from warehouses during 

year 

Exported 

Tax-paid or 

returned to 

factory 

Tobacco and snuff 

Large cigars 

Small cigarettes 

pounds 

number 

24 

80, 621, 300 90,009. 900 

24 

150,000 

There were 7 such warehouses in operation at the close of the year. 

TABLE 22.-Withdrawals of manufactured obacco, snuff, cigars, and cigarettes 

from factory in bond, for shipment or delivery as sea stores, year ended June 30, 

1949 

Class of product 

Withdrawn 

from factory 

during year 

Delivered to 

sea stores 

warehouses 

Delivered Delivered to 

vessel 

Tax-paid or 

returned to 

factory 

Tobacco and snuff pounds 

Small cigars number 

Large cigars' do__ 

Small cigarettes do _ 

173, 750 

6.000 

8, 901, 050 

4, 685, 415, 500 

173.380 

8, 671, 050 

4, 965, 058, 540 

6,000 

2, 426 

41, 572, 000 

10,200 

128 

3, 874, 840 

Class C, 457,500, class D, 78,700; class E, 8,193,600; class F, 129,750; class G, 41,500 cigars. 

TABLE 23.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from tobacco sea stores warehouses,' for shipment or delivery as sea stores or export, 

year ended June SO, 1949 

Class of product 

Withdrawn 

from warehouses

e 

 during 

yar I 

Delivered 

Tax-paid or 

returned to 

To vessels for factory' 

sea stores For export 

Tobacco and snuff pounds 

Small cigars number__ 

Large cigars do._ 

Small cigarettes do __ . 

192.928 

16.000 

8, 805, 025 

4, 839, 350, 800 

190, 052 

9, 403. 673 

4.674, 564, 600 

16, 000 

15, 839 

45,050 

362, 279.040 

644 

53,588 

2, 889, 840 

There were 41 bonded internal revenue, 4 Army, and 12 Navy warehouses in operation at the close of 

the year. 

In addition, 5,340,000 cigarettes were withdrawn for tax-exempt purposes other than sea stores use. 

Figures include tobacco, cigars, and cigarettes destroyed at the warehouses. 

TABLE 24.-Domestic and imported cigarette papers and tubes withdrawn tax-free 

and tax-paid, fiscal years 1948 and 1 949 

Fiscal year 

Cigarette papers 

Tax-free packages, books, or sets Taka bk r t Taa-paid packages,

s 

books, or 

set 

Domestic Imported Domestic Imported 

1949 

1948 

Number 

569, 789, 472 

530, 674, 424 

Number Number 

59, 421, 496 

64,834, 734 

Number 

235, 000 

80,224 

Fiscal year 

Cigarette tubes 

Tax free Tax-paid 

1949 

1948 

9, 419,300 

3, 898, 500 

5, 699, 900 

8, &21, 650 
144 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

2, 607, 779 179,836 

27 2,686, 628 1, 190, 593 

280,415 

15, 26, 325 

111,417 

8,374, 026 

1,432, 102 

223, 150,539 

214,317 

I 4 

i 

4 

g 

55 

44 

gg 

"ERE5 

44464 

t: g.sHE 

WI 

es 

F1 

AI 

,-,ss 

5111EE 

415gg 

0 

4 

''' 

il t„; 

MIRE 

00144 

$$ 

- - 

8 SE IV.' 

E°l Erg .. 

1 

cZ 

R e 

a ge8 , ri g 

4 

4 

R E i . 

ilg, 

a 

n 

5 

E 

g 

55 

54 

s:. E: 

5E 

7,81 

,E, 

E5 

61 

g, 

55E 

VI , 

FR 

g4 

rzet 

5515E 

666gg 

gt-: 

5 

4 i 

155N5i 

14g444 7:T5 tea 

5 

i 

1AR 

:44 , 

F RE 

4g5a 

e N -, 

E 

g 

E5R 

4,V 

es; 

.. 

50 

44 

ss- ., 

MEE 

l'g66 

g g 

5 

6 

4 

$ 

I 

E .5. 5 

g 

1 1 

a 

i 

1 

4 

os a , e. § g 

. 

i 1 

i fl■ 

4 

^ 

RE 

gft 0 

4e8 00 

H. 

c' 2 

 -, 

to 

0 

•t, 

I . 

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1 . 

4 

4 

r2 

1 

5R ri a E 

a n , 

R1 

5- 

e 

.. 

i 

g 

HE 

?A - 0.0 

: 27'''' 

EE 

g - g 

EIFM1 

gegl% 

gg 

R 

4 

F.,- 

R 

g 

• a 

41ggI 

10"°%-"ASHZF°2".?"'RH^ e12'2"Sri'n 

g 

-0 

0 

5 

t...floogroorsoo0002....or (0.0 ■02..rE0ca 

1 

Iv .0 

.-r ■!: 

. 

I 

10.00.4§00NO20000000r.0100-■ 00.-poRR0§0.. 

i 

'W-4 

igg. .._ 

'O^g34ZUr"''''''riro"0"1 5,E -ra 

'00 .:=.1 

g1 g 1 r.E5CZ 

2 1, .1 

4 

. 6ga„t2„ fl3 10.a 12 zv, flac g 

'52.4..A 

... 

rgi"HingS2 getIP;g1 ratrUlodigH4 

 024W4XX2c.alwEr2E.Z2E.550r.IFFoSE44fl 

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'. 

- i'6, 4 

=ATON 

slp.., 

1 

AI 

1142 1,4E

1.All 

V 

nd 4 

n 

1 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 145 

TABLE 27.-

Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1948 

On baud Jan. 1, 1948 

Class I 

1 

2 

4 

7 

8 

9 

Total 

1 

2 

3 

4 

5 

6 

7 

8 

9 

Total 

3 

4 

5 

6 

7 

8 

Total 

In business Ian. 

1, 1949 

1 

2 

3 

4 

5 

6 

7 

8 

9 

Total 

Loss 

Gain 

Description of c assification: Class 1, dealers In imported scrap tobacco; class 2, dealers in domestic scrap tobacco; class 3, dealers In imported and domestic scrap tobacco; class tobacco; class 4, producers of scrap filler 5, reclaiming scraps (ram stems; class 6, manufacturers of fertilizer, nsecticide, nicotine, etc.; 

.elass 7, stora ge, scraps, etc.; class 8, growers of, and dealers in perique tobacco; class 9, miscellaneous. z Grown. I 

Transferred to regbtries. lExpute 

Used fn production of nicotine, extract, and fertilizer. 

d. 

a 

45 

23 

35 

3 

10 

24 

19 

2 

76,867 

6, 815 

2,594,759 9,145 

6,194 

1, 566, 706 

363,056 

217,856 

166 4,251,340 590,057 

24, 619,187 148,175 

7, 266, 928 14, 841, 281 

Number 

of factories in 

business 

Jan. 1, 

1948 

7 

so 

24 

38 

2 

10 

24 

19 

3 

177 

Opened 

16 

Closed 

2 

10 

2 

3 

0 

1 

4 

4 

1 

Dip stemmed 

Pounds 

16, 957 

2,312, 880 

10, 156 

443,315 

37,316 

20 

2,820, 644 

76,867 

56,136 

12,231 

24, 572, 640 

651 

743, 368 

3, 254, 856 

3 19,872 

28, 736, 511 

12, 279 

259,697 

290,042 

2, 124, 590 

20 

Stemmed 

Pounds 

12,276 

34, 268 

318,493 

236,754 

277 

602, 068 

16, 028 

1, 302 

128,529 

58, 370 

726,325 

169, 830 

226, 313 

1,326, 757 

2J 168 

100 

4, 616 

828,165 

3 24,094 

3 306, 167 

277 

Scraps 

Pounds 

155,010 

528,172 

688, 591 

2,599,429 

1,934 

249,494 

1,996, 176 

52 

6, 116, 858 

In process 

Pounds 

4,847,503 

107, 118 

738.338 

2,905,634 

760 

8,599,353 

Stems 

Pounds 

416, 121 

9, 762 

2,915, 518 

14,177 

4, 739 

3, 360,317 

Sittings 

Pounds 

37,983 

1, 491 

161, 523 

641 

6,926,313 

1, 900 

7,129, 751 

Received 

221,608 

1,840, 092 

1,897, 995 

11, 126,898 

129, 449 

4, 570, 910 

3, 930, N2 

5,020 

23,721,864 

2,819,984 

2, 268, 265 

6,836 

5,095,085 

149, 260 

15, 018, 148 

1, 717, 984 

221, 905, 737 

233,390 

239,036, 565 

170,193 

29,068 

473,933 

13, 766 

25,689, 812 

202,405 

26,580, 177 

Removed ' 

268, 011 

1,965,397 

2, 119,496 

22, 665, 824 

246, 

144,

483 

677 

1, 572, 482 

4, 680,348 

1,447 

33,664, 165 

2,203, 900 

7,087 

17, 727, 727 

15, 528 

233, 297, 923 

316, 952 

32,401 

793, 924 

87, 911 

25, 423 

26, 423,084 

148,181 

27, 827, 876 

On band Jan. 1, 1949 

108,425 

388, 783 

354,350 

1, 207, 559 

260 

163, 654 

1, 215, 185 

3, 269 

3, 441, 485 

3, 955, 003 

3,341 

3, 878, 328 

2, 969, 999 

1, 321 

10,807,992 

30,150 

1, 23, 542 

77, 538 

10,293, 945 

30, 712 

851 

11, 706, 738 

1, 121 

153,494 

6, 800 

5,849, 179 

50, 294 

1,000 

6,061, 888 

12,046 1,000 
146 REPORT OF COMMISSIONER OF INTERNAL REVENUE Fermented malt liquors 

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Utah Vermont Virginia Washington WestVirginia Wisconsin 

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Total 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 155 

TABLE PP.-Production and withdrawals of colored oleomargarine, year ended June 

30, 1949, by collection districts 

District 

On hand 

July 1, 

1 948 

Produced Withdrawn - tax-paid 

drawn f 

 or 

export 

Withdrawn 

free of tax 

for use of 

United 

maths 

Lost or 

destroyed 

On hand 

June 30, 

1949 

Pounds Pounds Pounds Pounds Pounds p11§IfifilA MAgir0 g gmgdar

upygaspl 

Alabama 51, 706 2,152, 893 2,183,770 3,000 

Arkansas 104,076 47,588 

First California 2,976 203,880 163,858 5,640 

Georgia 164,618 11,392,619 11,281,846 6,570 

First Illinois 427,607 37, 075,673 35,186,842 1,481,347 11,084 

Indiana 119,138 9,216, 128 8,953, 688 266,512 

Kansas 95,362 5,084, 582 4,071,323 741,544 23 

Louisiana ..___ ...... 600,336 7,752 

Maryland 74,250 7,241,037 6,720,148 405,263 

First Missouri 13,838 2,140, 820 2, 143, 956 

Sixth Missouri 20, 563 3,003,423 2, 977,854 

Nebraska 48,612 1,816, 740 738, 600 1,094,352 

Fifth-New jersey 166,924 6,418,846 5, 239, 161 949,988 

First Ohio 135,684 7,446,488 3, 677, 816 3,528,082 

Tenth Ohio 70,290 3,628,658 2,483, 760 1,125,774 

South Carolina 17,400 7,890.341 7,762,164 83,213 

Tennessee. 157,944 149, 748 24 

First Tens 7,705 192,181 189,162 287 

Second Tema 51,561 21,999,614 20,883,988 265,400 

Total 1,457,230 126,678,639 114,832,789 9,938,115 1,374,844 17,948 1,970,173 

TABLE 30.-Production and withdrawals of uncolored oleomargarine, year ended 

June 30, 1949, by collection districts 

District 

On hand 

July 1, 

1948 

Produced Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

hue of tax 

for use of 

U

ta 

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Stes 

Lost or 

de- ordyed 

On hand 

lune 3q iffe 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

Alabama 19,955 1,423, 728 1,929,314 14,369 

Arkansas 163,524 83,976 79,548 

First California 389,928 65,885,384 85,939, 856 24 315, 432 

Sixth California 831,168 65,647,706 85,841, 894 836,980 

Georgia 109,712 18, 966,884 18,816,088 48,858 13,808 658 199,588 

First Illinois_ 2,310.198 160,073,814 100, 370, 201 fa 980 12,888 109,767 L835, 178 

Indiana 1,921,614 66, 159, 934 87, 714.032 6,060 362,466 

Kansas 350, 772 39, 289, 706 39,418,566 328 221, 584 

Maryland 113,388 25, 420 720 25,268,378 34,600 93,080 213,150 

Michigan_ 1,023, 232 26,358,824 27,194, 768 66.278 121,012 

First Missouri 44,440 10,860,674 10,892.844 12,270 

Sixth Missouri 16,639 3,221, 820 8,202,027 36,332 

Nebraska 118, 048 15, 985,254 15,915,694 30,000 5,376 152,232 

Fifth New Jersey 448, 712 89,082, 539 88,991,635 29,058 15,600 83,989 430,984 

First Ohio 1, 084, 676 54,620,627 65,362,637 5,916 346,750 

Tenth Ohio 307,854 13,841, 940 14,105, 378 600 43,818 

Eleventh Ohio 519,310 27,107,332 27,074,522 1, OM 551,112 

South Carolina 21,216 5,407, 008 5,383,908 44,318 

Tennessee 488,920 19,503,306 19, 912, 793 98 57,338 

First Texas 979 125,894 121,098 1,391 4,384 

Second Texas 188,210 92, 809,345 42,650,932 944,623 

Total 10, 284,871 731,985,937 735,370,539 196,794 141,602 188,531 6,323,442 
156 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 31,-Production and withdrawals of oleomargarine (colored and uncolored), 

year ended June 30, 1949, by months 

Colored 

Withdrawn 

free of tax 

for use of 

United 

States 

1948 

July 

August 

September 

October 

November 

December 

1949 

Pounds 

8,487,305 

7,780,204 

9,3(12,616 

9,349,681 

10,264,900 

10,358,331 

Pounds 

7,414,759 

6,640,029 

7,693, 585 

8,640,078 

9,399,449 

9,304,930 

January 

February 

March 

April 

May 

June 

11,775, 768 

12,813,011 

12,750, 611 

11,095,055 

10,480, 674 

12,158,483 

10, 973,987 

11,295,510 

11,863,316 

10,409,087 

10,061,823 

11,136, 736 

886, 252 

936, 738 

876, 490 

447,656 

632,296 

536,084 

Total 126,676,639 114,832, 789 9,938,115 1,374, 844 17,903 

Uncolored 

1948 

July 

AtIgaSt 

September 

October 

November 

December 

44,083,874 

65, 558,479 

71,086, 981 

70,376, 615 

62,148,042 

63,117,436 

48,458,917 

66,220, 70 

68,163,374

9 

 69, 924, 545 

63, a 626 

62, 893,026 

1949 

69,680, 503 

69,248,131 

67, 369, 350 

54, 570,097 

19,214,823 

51, 451, 606 

731, 935, 937 

69,749,910 

63,736,665 

67, 120,617 

54,313,235 

50,357, 648 

50, 833,267 

735,370, 539 196,794 141,502 IAA an 

TABLE 32.-Summary of production and withdrawals of oleomargarine (colored and 

uncolored), years ended June 30, 1940 to 1949 

Year 

Colored Uncolored 

Produced Withdrawn 

tax-paid drawn 

for export 

Withdrawn 

tax-free 

for use of 

United 

States 

Produced cedWithdrawn 

tax-paid 

Withdrawn 

for export 

Withdrawn 

tax-free 

for use of 

United 

States 

: 

Pounds 

1,859, 731 

4,489,410 

14,827,836 

116,969, 840 

135,002,918 

72,686,114 

66, 410,333 

65, 959, 752 

75, 242, 607 

126, 676,639 

Pounds 

302,149 

426,866 

668,864 

2,103,669 

10,397,872 

21,242, 752 

17,918,205 

21,126,381 

50,713, 532 

111, 832,789 

Pounds 

649,489 

1, 864, 674 

2,938,898 

1,558,097 

826,376 

2,023, 418 

8,221, 755 

8,080,008 

19,766,635 

9, 938,115 

Pounds 

896,387 

2,075, 586 

10,954,725

110,301, 641 

125,902,258 

48,439,797 

41, 895,774 

36,757,858 

3,784, 869 

1,374,844 

Pounds 

301,857, 570 

339,445, 528 

353,976, 883 

431, 498, 452 

474,022,820 

540,313,361 

484,792,191 

576, 446,011 

815,090, 586 

731, 935, 937 

Pounds 

301, 593, 496 

340, 550, 313 353,648,493 

429, 468, 704 

473, 441, 857 

533,73, 648 

481,492,985 

571,082, 948 

810,464,083 

735,370,539 

Pounds 

1,320 

10,020 

7,174, 464 

3,285,362 

572,970 

196,791 

1,830 

Pounds 

7,808 

86,914 

114,304 

1, 645,190 

699, 930 

547,200 

37,118 

141, 502 

680,125,080 239,731,079 55, 867,465 382,383,738 5,019,379,345 5,030,863,066 11,242, 760 3, 279,966 

Month 

Produced Withdrawn 

tax-paid 

Withdrawn 

for export 

Lost'or 

destroyed 

Pounds 

999,650 

1,071, 536 

1,105,216 

905, 519 

912,972 

627,706 

Pound 

104,224 

93,292 

104, 470 

120,202 

137,274 

105,108 

January 

FebrclarY 

March 

April 

May 

June 

Total 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 157 

TABLE 33.-Materials. used in the manufacture of oleomargarine (colored and 

Pounds Pounds Butter flavor 58,014 Oleo stearine 3, 057, 775 Coconut oil 890, 314 Oleo stock 496,115 Color 86,658 Peanut oil 4,008,747 Corn oil 1, 539, 264 Salt 26, 298, 921 Cottonseed oil 135, 250, 470 Soda (benzoate of) 596,176 Derivative of glycerine 1, 269,657 Sodium sulpho acetate 53, 970 Dlacetyl 3,477 Soya bean oil 241, 543.635 Lecithin 1,457,951 Soya bean flakes 20, 297 Milk 

Monostearine 

 144,400,995

724,945 

Vitamin concentrate 167,889 

Neutral lard 4,118, 804 TotaL 872, &40,1>S5 Oleo oil 3.507, 368 

TABLE 34.-Production and withdrawals of renovated butter, year ended June 30; 

 1949, by collection districts 

District 

On band 

July 1, 

1948 

Produced Withdrawn 

tax-paid 

Lost or 

destroyed 

On band 

June 20, 1949 

Alabama 

Georgia 

Total 

Pounds 

25, 745 

1,017 

Pounds 

944, 075 

383,134 

Pounds 

950,144 

366,121 

Pounds Pounds 

19, 676 

19030 

26,762 1,327, 209 1,316,266 37,706 

TABLE 35.-Summary of production and tax-paid withdrawals of renovated butter, 

years ended June 30, 1940 to 1949 

. 

Year Produced Withdrawn 

tax- Year Produced 

Withdrawn 

tax-paid 

1940 

1941 

1942 

1943 

1944 

Pounds 

2,706,852 

2,783, 509 

3, 480, 555 

3, 442, 368 

3,144,299 

Pounds 

2,735,433 

2,781,345 

3,466,709 

3,433,385 

3, 121, 526 

1945 

1946 

1947 

1948 

1949 

Parade 

3, 173, 629 

1, 751, 116 

1, 017,115 

1, 246, 525 

1,327, 209 

Pound( 

3, 169, 298 

1, 737, 289 

1,068, 777 

1,252,693 

1,316,265 

TABLE 36.-Production, importation and withdrawals of playing cards, by months, 

year ended June 30, 1949 

Month Produced 

Withdrawn 

tax-paid 

With- drawn 

for export 

Withfree o 

for us 

f ta 

of 

 x e 

United 

States 

or destrayed 

Imported 

On hand July 1, 1948 19,885,569 

1948 

'' S X 

July 3,005,510 3,214,385 108,882 21,492 

August 5,067,498 4, 631, 762 575,379 22, 752 

September 5,125,979 6,170,144 454,648 17,100 10 

October 5, 042, 043 5.915,591 714, 790 6,621 November 6,112, 622 5,464,871 604, 763 46,656 10 December 6,021, 731 5, 655, 471 590,048 28,784 

1949 

January 5,182, 782 4,842, 494 476,560 9,320 

February 5,194,164 5,363, 099 639,876 33,984 

March 6,319,175 5, 893, 724 607,194 18,794 

April 5,841, 332 4,059,998 766,609 16, 704 May 5,552, 767 3, 523, 405 609, 914 20,952 

June 5, 237 , 883 3, 954,818 441,578 23,472 

Total 63, 703, 489 57, 719, 765 6,590,241 275, 634 20 128 

On hand June 30, 1949 19, 033,398 

uncolored), year ended June 30, 1949 
• Number 

135 

132 

248 

2 

61 

199 

55 

76 

43 

33 

4, 310 

2, 088 

7, 307 

412 

763 

sa 

36 

9 

1,329 

7,669 

18,360 

294,147 

163,331 

1, 121 

72 

430 

Grain and grain products 

Month 

Corn Malt Wheat Sorghum 

grain 

Potatoell 

Rye Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

e 

may 

June 

Pounds 

410,153 

6, 170, 139 

4,420,038 

6, 468,423 

6,822,556 

2,165, 721 

1,802, 564 

1, 660,799 

7,824,172 

6,673, 376 

5,998, 974 

6,348, 571 

Pounds 

2,152, 200 

2, 789, 569 

4,669,083 

4,375,847 

3,814,286 

1,651, 008 

513,414 

178, 224 

691,005 

720,180 

539, 325 

500,659 

Pounds 

791 

2,471 

11,480 

10,728 

11,120 

9, 705 

36,040 

382,910 

924,398 

82,804 

Pounds 

3,053,325 

8,056, 890 

10, 289,876 

11,389, 159 

7,007, 524 

6,995,350 

5,328, 375 

1,300, 070 

1,339, 700 

1,327,940 

57,470 

Pounds 

7,616, 469 

17,014,069 

19, 390,477 

22, 243, 957 

17,672, 722 

10, 812, 284 

7,644,353 

3,136,093 

9,890, 917 

9,103, 908 

7, 520,167 

6,932,034 

Pounds 

93, 724,298 

132,613,112 

280, 956, 997 

250,014, 128 

215,542,023 

188,502,187 

1,441,691 

4,024,486 

12,819,525 

17,312,875 

Pounds 

17,196 

Total B6,756,986 22, 536,600 1 1, 472, 447 58,145, 679 17, 236 138, 977,448 1, 126, 1151, GIS 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

DEFINITIONS OP REPORTING UNITS 

The reporting units are proof gallons, wine gallons, tax gallons, barrels, half 

pints, and 100-grain gallons. 

The tax on distilled spirits is levied and collected at the prescribed legal rate on 

each proof gallon, or wine gallon when below proof, and a proportionate tax at 

a like rate on all fractional parts of such proof or wine gallon. (Sec. 2800, I. R. C.) 

In all sales of distilled spirits a proof gallon is held to be a gallon of proof spirits. 

Proof spirits are held to be that alcoholic liquor which contains one-half of its 

volume of alcohol of a specific gravity of seven thousand nine hundred and thirtynine ten-thousandths (0.7939) at 60° F. (Sec. 2809, I. R. C.) 

Proof gallon: A standard proof gallon is a wine gallon of an alcoholic mixture 

containing 50 percent of ethyl alcohol by volume. In a wine gallon containing 

more or less than 50 percent of ethyl alcohol by volume, the number of proof 

gallons is proportionately greater or smaller than 1 proof gallon. (Theproof 

of spirits is twice the percent of the content, by volume, of ethyl alcohol. Accordingly the standard proof gallon is 100 proof.) 

Standard United States gallon: A standard United States gallon contains 231 cubic inches. 

Wine gallon: A wine gallon is a standard United States gallon. 

Tax gallon: A tax gallon for spirits of 100 proof or over is equivalent to the 

proof gallon. For spirits of less than 100 proof the tax gallon is equivalent to 

the wine gallon. 

Barrel: A barrel represents 31 wine gallons. 

Half pint: The half-pint reporting unit is the taxable unit for reporting sparkling wines and certain cordials and liqueurs. The tax is payable on each onehalf pint or fraction thereof in each bottle or other container. 

100-grain gallon: A wine gallon of vinegar which contains 10 percent acetic 

acid by weight is equivalent to one 100-grain gallon. In a wine gallon of vinegar 

which contains more or less than 10 percent acetic acid by weight, the number of 

100-grain gallons is proportionately greater or smaller than one. The 100-grain 

gallon is equivalent to the 10 percent gallon. 

II. ETHYL ALCOHOL 

(Relates to ethyl alcohol produced by industrial alcohol plants] 

TABLE 39.-Materials: I Used at industrial alcohol plants in production of untienatured ethyl alcohol, by kinds and by months, fiscal year 1949 

See footnotes at end of table. 

158 159 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ALCOHOL, DISTILLED SPIRITS, BEER, WINES, ETC. 

I. PLANTS AND PERMITTEES, AND BASIC PERMITS UNDER THE FEDERAL ALCOHOL 

ADMINISTRATION ACT 

TABLE 37.-Plants and permittees qualified to engage in the production, distribution, 

or use of alcohol and alcoholic liquors as of June 30, 1949 

Hind of establishment 

Fruit distilleries 

Registered distilleries 

Internal revenue bonded warehouses 

Distillery denaturing bonded warehouses 

Tax-paid bottling houses 

Rectifying plants 

Industrial alcohol plants 

Industrial alcohol bonded warehouses 

Industrial alcohol denaturing plants 

Dealers in specially denatured alcohol and rum 

Users of specially denatured alcohol and rum 

Reprocessors, rebottlers, etc., of specially denatured alcohol articles 

Users of tax-free alcohol 

Breweries 

Bonded wineries 

Bonded wine storerooms 

Bonded field warehouses 

Vinegar factories using vaporizing process 

Importers 

Wholesale liquor dealers 

Wholesale malt liquor dealers 

Retail liquor dealers 

Retail malt liquor dealers 

Manufacturers of nonbeverage products (drawback) 

Bottle manufacturers 

Carriers 

TABLE 38.-Basic perm is under the Federal Alcohol Administration Ad, 

fiscal year 1949 

DRtillers 

Warehoeshag and 

bottling 

Beelifters 

Wine 

Pro' ducers 

and 

blend. 

ere 

Wine build 

- ., - 

cr" 

41 

Wholesalers 

Ineflect JulY 1. 1948- 422 77 

I m F1N Ui m m 

18,912 

Issued 45 21 3,529 

Terminated 73 15 3,574 

Revoked 17 

Annulled a 

Voluntarily surrendered 56 8 2,078 

Automatically terminated 17 

.0 10 CV 

7 1,474 

In effect June 30. 1949 894 83 18, 858 

Amended 32 11 2, 074 

Suspended 7 

Reinstated after ruspenslon_ 7 

In suspension Jane 30, 1999 
160 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

,589 gallons of citrus 

See footnote I, table 38 

s Includes 1,416,992 pounds of wheat flour and 46,295 pounds of wheat bran. 

Represents 356,204 gallons of a mixture of molasses and citrus waste concentrate, waste concentrate 8,523 gallons of fruit sirup, and 4,110 I 

I Citrus waste concentrate. gallons of grape wine, 

5 Pineapple juice. 

Malt sirup. 

Rydrol. 

Whey. 

Represents 6,727,737 gallons of whey and 919,216 gallons of apple pectin residue, 77 Crude alcohols mixtures. II Wheat sirup, 

" Alcoholic blending material. 

" Cellulose pulp and chemical mixtures. 

None-See note, table 39. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 161 

TABLE 411-Materials: 1 Used at industrial alcohol plants in production of uncle- natured ethyl alcohol, by kinds and by States, fiscal year 1949-Continued 

Ethylene 

gas 

Proof 

gallons 

16, 717,290 

1 16, 720 

43, 587, 500 

188,440 

36,897,428 

+ 1,269,885 

Total 

24, 983, 682 

California 

Florida 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Puerto Rico 

Texas 

Virginia 

Washington 

West Virginia 

Wisconsin 

State 

36,897,438 

Pounds 

156, 731,884 

584, 891 

24,292,103 

1,449,100 

Molasses 

5,405 

42, 672,930 

40,861,000 

31, 567, 696 

Ethyl 

sulphate 

Gallons 

226 599,200 

4,901,356 

2,369,411 

27,898 

3,764,691 

4, 182, 218 

58,824 

48, 005 

17, 650 

2,076,324 

93, 542 

3,314,282 

32, 264 

46,150 

3,027, 604 

1,119,202 

14,231 

Products 

used in 

redistillation 

"

834,096 

a 651, 563 

22, 219, 382 

8 7, 575, 739 

6,648,953 

ga, 817 

II 953 

s 1, 284, 851 

Gallons 

2 480, 421 

682,975 

62, 566, 254 

1 218, 262 

Other materials, 

893 

3,220,839 

3, 208, 734 

57,317, 982 

7, 200, 216 

10, 834, 303 

131,818,786 229, 549, 200 

TABLE 39.-Materials: I Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by months, fiscal year 1949-Continued 

Month Ethylene 

gas 

molasses Ethyl sulphate 

Sulphite 

liqUrn°

... 

 

Products 

used in redistillation 

Other materials 

Proof 

Pounds Gallons Gallons Gallons gallons Gallons Pounds 

July 10, 830,160 10, 288, 043 19,885,600 1, 473,390 1,931, 096 358,133 

August 10,875, 685 10, 071,470 23, 422, 000 2, 582,898 2, 578, 622 344, 539 

September 9,324,162 10, 761, 943 19, 512, 500 2, 517,961 2, 000, 449 438, 555 

October 1, 919, 672 10, 736, 568 12,082, 891 23, 460, 600 2, 319, 945 1, 331, 765 418, 843 

November 4,174, 601 10, 131, 638 12, 533, 273 21, 835, 800 1, 998, 674 1, 303, 592 308, 289 

December 4,082, 338 7, 754,632 14, 077,332 18, 240, 700 I, 557,738 1,378,493 238, 340 

January 4, 560, 811 13,042,684 10, 639, 756 22, 513, 800 1,075, 170 1, 858,939 175, 300 

FebillarY 3, 819. 690 12, 599,280 7,764, 073 18, 950.000 2, 559, 397 1, 848, 683 152, 540 

March 4,395, 730 13, 150, 196 10,328,670 20,640,900 3,105, 664 1, 943, 818 156, 910 

April 4, 715. 103 22, 889, 218 11,309. 836 15, 816, 800 2, 264,147 2.058, 004 206,150 

May 4,647,829 18, 634, 815 10, 516,901 14, 248,400 1, 650, 152 2, 367, 280 191,120 

June 4,581,664 16, 762, 786 11, 454, 598 11, 222,100 I, 878, 546 1, 818, 841 232,120 

Total 38, 697, 438 156, 731, 884 131, 818,786 229, 549, 200 24,983, 682 a 22, 219, 382 8 3, 220, 839 

I For those plants in which ethyl alcoho is a byproduct of the butyl process, on y the estimated amounts 

of material allocable to ethyl alcohol have been included. 

Includes 1,916,992 pounds of wheat flour and 48,295 pounds of wheat bran. 

Represents 15,139,890 gallons of whey, 2,566,254 gallons of pineapple juice, 1,269,885 gallons of cellulose 

pulp and chemical mixtures, 920,913 gallons of crude alcohols mixtures, 919,216 gallons of apple pectin residue, 

794,559 gallons of citrus waste concentrate, 156,204 gallons of a mixture of molasses and citrus waste concentrate, 232,982 gallons of hydrol, 8,523 gallons of fruit sirup, 5,893 gallons of alcoholic blending material, 4,110 

gallons of grape wine, and 953 gallons of wheat sirup. 

Represents 2,772,013 pounds of whey and 448,826 pounds of malt sirup. 

Nora.-In addition to the materials reported above, the following were used at industrial alcohol plants 

in the production of products other than ethyl alcohol: 56,351,136 pounds of corn, 154,749 pounds of malt, 

1,384,618 pounds of sorghum grain, 94,764 pounds of rye (a total of 57,995,285 pounds of grain and grain products), 1,389,854,663 pounds of potatoes, 170,368 pounds of soy bean meal and distiller's solubles, 13,652,330 

gallons of molasses, 3,198,355 gallons of whey, 1,216,071 gallons of hydrol, and 1,163,786 gallons of other liquids. 

TABLE 40.-Materials: I Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by States, fiscal year 1949 

State 

Grain and grain products 

Potatoes 

Corn Malt Wheat Emthum grain Rye Total 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

California 

Florida 

o 968 968 1,663,500 

cis 9,887,307 26726 9,180 17,236 3, 934,429 

ffnndd 

19, 506,147 2, 564,134 5, 966, 098 28,038, 379 45, 864,955 0 a 

tdan 

isiana 

27,049, 650 7,135, 690 

426,835 

1, 416,992 51,967, 295 

476,835 

87, 569, 627 

63, 372, 300 

Maine 

Maryland 

32, 993,269 

• 9, 583,762 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 399,865 46,295 446, 160 84, 022, 200 

Ohio 

Pennsylvania.... 312 382 12, 038, 382 212, 286 12, 563, 050 909, 451, 029 

Puerto Rico 

Texas 

Virginia 

Washington 

West Virginia_ 

Wisconsin 

Total 56, 755, 486 22, 586, 600 2 1, 472, 447 58,145, 679 17, 236 138, 977,448 1,128, 951, 015 

See footnotes at end of table. 

Golan, 

8, 451, NO 

Sulphite 

liquors 

Gallons 

+2,772,013 

Pounds 

+10,250 

° 250,138 
162 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE al.-Materials: Used at industrial alcohol plants in the production of 

undenatured ethyl alcohol, by kinds, and quantities of undenatured ethyl alcohol 

produced therefrom, fiscal year 1949 

Kind of material 

Quantity used Ethyl alcohol produced 

Amount Unit Proof gallons Percent 

of 

Ethyl sulphate 

Molasses 

Products used in redistillation 

Potatoes I 

Ethylene gas 

Grain and grain products 1 

Sulphite liquors 

Cellulose pulp, chemical and crude alcohols 

mixtures: 

Crude alcohols mixtures 

Cellulose pulp and chemical mixtures 

Whey 

Citrus waste concentrate 

Pineapplejuice 

Hydro' 

Apple in residue 

Fruit p 

Grape wine 

Other mixtures: 

Potatoes 

Molasses and citrus waste concentrate 

Malt sirup 

Grain and grain products 

Alcoholic blending 

at 

Wheat sirup 

Total 

131,818.786 

155, 282, 784 

24,983,682 

1,062,928,815 

36,697,938 

138, 631, 288 

229,549,200 

920, 913 

1, 269,886 

f 15,139,890 

1 2, 772,013 

794,559 

2, 566, 259 

232,982 

919,216 

8,523 

4,110 

69, 022,2W 

1,806,304 

948, 826 

946,160 

5,893 

953 

12iSSS2 a2m.em ppgg ««

R

iloga lags ii . 000 Noacco woacto 

164, 769,128 

127,390,161 

29,654,380 

3 21,630, Ill 

15, 638.696 

11,470,894 

4,945,558 

} 1, an, 282 

} 713,797 

490,611 

203, 480 

110,707 

106,018 

823 

819 

2, 651, M6 

RMSVSSSS SSSSS 

'375,999,046 100.00 

I Additional amounts used in combination with other materials Included under "other mixtures. 

Produced from mashes consisting principally of potatoes, but including small quantities of grains and 

other material. 

a Less than 0.01 percent. 

4 Represents gross production. Net production-that is, the gross production minus products used in 

gedisaation-was 351,015,364 proof gallons. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 163 

TABLE 42.-Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol,' by months, fiscal year 1949 

!Proof gallons] 

Month 

• 

Production 

Withdrawals 

Tax-paid 

Tax-free 

For donsturation 

For use of the 

United States 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

23,833,354 

25, 746, 217 

27,964, 702 

29, 820, il1.3 

33,603,279 

30, 795, 451 

26, 567, 028 

22, 376,111 

a 425, 789 

36, 232, 294 

33,864,754 

31, 796,362 

2, 968, 986 

3, 431,889 

3,808,604 

4, 701, 588 

5,114,050 

3,158, 649 

2,943, 101 

3,183, 990 

2,944,017 

2, 541,494 

3,021,621 

3,039, 766 

22, 696,310 

26, 262, 873 

28. 715, 780 

30,075,037 

29, 134, 170 

29,338, 751 

23, 660, 526 

20,165, 292 

27,834,377 

27, 026, 628 

25, 769,940 

30, 692, 613 

n

■lign

ra 

c`SSISSaigidds 

851, 016, 361 90, 845, 719 3 321, 222, 197 644,889 

Month 

Withdrawals-Continued 

Stocks end 

of month 

Tax-free-Cont.:mod 

Grand total For ho hot

pital, scion 

tide, and 

educational 

use 

Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

211,848 

208, 020 

208,345 

205,236 

203, 731 

211, 827 

225147 

199,630 

209,211 

211,045 

212,010 

239, 787 

8,399 

17,862 

16, 770 

11,325 

9, 699 

11,499 

3,948 

13,325 

27, 825 

6,050 

13,836 

18, 295 

72 875,827 

26, 556, 482 

28, 966, 678 

30,339, 578 

29,379,810 

29. 892,600 

23, 987, 693 

20,481, 527 

28, 135,392 

27,365,585 

26,029, 562 

30,8601063 

25, 832,912 

23, 988, 351 

32, 775,182 

35, 036,146 

34, 493, 860 

'32 750, 658 

26,930, 799 

23,665, 617 

31,079, 409 

29, 907,079 

29, 051,183 

33,809,829 

38,487,093 

36, 097, 561 

31 133.049 

29, 591, 833 

31,998.745 

34, 047, 339 

37,153, 843 

37, 727,443 

37, 791,102 

93,842,483 

49,942,370 

51,015, 381 

2, 545,837 4 152,183 329, 565,106 365, 410,820 51,015,381 

I Represents production at industrial alcohol plants, withdrawals from industrial &who plants and 

industrial alcohol bonded warehouses, and stocks a industrial alcohol bonded warehouses and denaturing 

p

rawa

lants.

ls of imported alcoho 

Withdrawals and stocks 

table 95. 

include imported alcohol mingled with domestic alcohol. For withd l, see ta 

I In addition to tho domestic ethyl alcohol shown, 1,712,786 proof gallons of rum (table 84) were used for 

denaturation st distillery denaturing bonded warehouses and 1,596,125 proof gallons of imported ethyl 

alcohol (table 45) were withdrawn for denaturation. 

, 3 Represents 35,531 proof gallons withdrawn for export and 54.815 proof gallons for beverage PurPO Sac 

59,170 proof gallons tor medicinal use, and 2,669 proof gallons for industrial use in Puerto Rico. 
164 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 43.-Summary: Production, withdrawals, losses, and stocks on hand June 

30, of undenatured ethyl alcohol,' and premises operated, by States, fiscal year 1948 

[Proof gallons] 

State Production 

Withdrawals 

Tax-free 

Tax-paid For hospital, 

For dematuration For use of the 

United States 

scientific, 

and educaTi----w Other, 

tional use 

California 6, 154, 066 601, 289 6,112, 710 19,798 177, 337 9 

Colorado 4, 067 4 3,009 

Florida 370, 654 

Hawaii 203, 980 393 194,163 3, 549 

Idaho 20,324 20,324 

Illinois 746, 092 1, 727,490 10, 331, 600 11, 770 339, 887 2, 084 

Indiana 22, 520, 350 6, 123, 419 28, 951, 369 1,893 73,490 

Iowa 3, 239, 639 3, 439,198 867, 968 2-31, 210 205 

Kansas 7, 912,178 7,588,203 

Kentucky 18, 871 5, 919, 279 18,871 410 8, 184 

Louisiana 78, 359, 707 834, 494 60, 921, 742 63, 076 263, 395 

Maine 567,193 27, 161 658,326 

Maryland 9, 690, 608 914, 004 10, 374,451 122, 608 260, 616 

Massachusetts 5,958, 023 443,186 5, 876, 006 1, 906 195,254 

Michigan 357,848 271,284 357,847 115, 397 

Missouri 780,455 145,597 780,453 1, 528 135,086 

Nebraska 13, 203 22, 299 5, 062 

New Jersey 20, 012, 458 1, 324,170 37, 203, 321 47, 587 434, 294 15, 073 

New York 2, 942, 993 117,188 5, 088, 200 22, 386 74, 457 14,159 

Ohio 56,871 4, 856, 338 19, 511 I, 414 191, 729 

Pennsylvania 65, 336, 623 6, 484, 492 98, 593, 738 381, 647 245, 203 4, 206 

Puerto Rico 1, 347, 110 1, 027, 992 1,017 116, 652 

South Dakota 

Texas 64, 227, 513 48, 645, 392 10 

Virginia 978, 663 996, 313 

Washington 4, 995, 558 6,627 263,785 72 21,061 

West Virginia 54, 738, 747 586 54, 398, 418 2, 807 

Wisconsha 16, 687 16, 687 

Total 351,015, 364 40, 845, 714 3 321, 222,197 644, 889 2, 545, 837 I 152, 183 

See footnotes at end of table. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 

TABLE 43.-Summary: Production, withdrawals, losses, and stocks on hand June 

30, of undenatured ethyl alcohol,' and premises operated, by States, fiscal year 1949-Continued 

[Proof gallons] 

State 

Withdrawals-Continued 

Losses in 

industrial 

alcohol 

bonded 

warehouses 

Stocks 

June 30 

Number of premises 

operated / 

Tax-freeContinued 

Grand total Industrial 

alcohol 

plants 

Industrial 

alcohol 

bonded 

warehouses 

Total 

California A 309, 854 6, 911, 143 21,468 985,907 5 1-....-1. b. 1-. 61 ... v .-IN) Nedg cy •no... Co m,-,N <1 7-t 

Colorado 3,013 7,080 3 3,780 Florida 617 82,268 1 Hawaii 197, 712 198,105 1, 286 345, 986 1 Idaho 20,324 20,324 1 Illinois 10, 685,341 12,407, 831 53.060 2,82A, 691 2 Indiana 29, 026, 702 35, 150, 121 112, 231 10,163, 260 2 Iowa 

Kansas 

836,963 4, 276,161 17, 756 132, 481 2 7, 588, 203 317, 467 1 Kentucky 

Louisiana 27, 465 5,946, 744 6, 548 627,172 1 

Maine 

60, 798, 163 61, 582,657 110,970 1, 846, 910 5 

Maryland 

658, 326 685, 487 8, 760 1 

Massachusetts 

10, 757, 675 11, 671, 679 26, 866 313, 066 1 

Michigan 

6, 073,166 6, 516, 352 12,447 312, 579 1 

Missouri 

473,244 744,528 36 22,347 1 

Nebraska 

917, 067 1,062, 664 7 13, 914 2 

New Jersey 

5,062 27,311 11,394 29,310 I 37, 700, 225 39, 021, 395 95, 429 2, 297 503 New York 5,199, 202 5, 316, 390 17, 570 512,

, 

Dhio 711 1 212, 654 5, 068, 992 22, 586 2,122, 755 1 Pennsylvania 

Puerto Rico 

99, 224, 792 55, 709, 289 234,136 25, 571, 915 3 1,145, 611 1,145, 611 11, 319 924,523 3 lout's Dakota 194 l'exas 

Virginia 48, 645, 402 

996,313 

98, 645, 902 

098, 313 

45, 671 955,186 2 

Washington 1 

West Virginia 

284, 918 291, 545 17,845 250,770 1 

Wisconsin 

54, 399, 225 

16, 687 

54, 399, 811 

16, 687 

190, 576 1, 059, 880 2 

1 

Total 324, 565,106 365, 910.820 3 1, 018, 776 51, 015, 381 96 76 

1 Represents production at industrial alcohol plants withdrawals from iudustria alcohol plantslind 

industrial alcohol bonded warehouses, and stocks at industrial alcohol bonded warehouses and denaturing 

plants. Withdrawals and stocks include imported alcohol mingled with domestic alcohol. For withdraw- als of imported alcohol see table 46. 

2 Represents an excess of returns over withdrawals. 

3 In addition to the domestic ethyl alcohol shown, 1,712,786 proof gallons of rum (table 85) were used for 

denaturation at distillery denaturing bonded warehouses and 1,596,125 proof gallons of imported ethyl 

Alcohol (table 46) were withdrawn for denaturation. 

I See footnote 3, table 42. 

6 Represents number operated during any part of the year. 

/ In addition, losses in denaturing plants amounted to 67,256 proof gallons. 

860947-60-12 
166 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 44.-Summary: Production, withdrawals, tones, and stocks on hand June 30, 

of undenatured ethyl alcohol, and premises operated, fiscal years 1934 to 1949, 

inclusive 

[Proof gallons) 

Fiscal year ended Ione 30 Production 

Withdrawals 

Tax-paid 

Tar-free 

For densturation 1 For use of the 

United States Other ' 

165, 103 582 16,154, 614 137, 416, 765 793, 803 

180, 645, 920 18, 990, 972 163.009, 786 852, 615 

196, 126,236 24, 052, 532 172, 478, 748 993, 734 

223, 181, 228 32, 289,650 179,324, 373 1,041,828 

201, 033, 858 28, 976, 609 164, 263, 210 950, 760 

201,017, 596 22,150, 969 175, 694,641 I, 057, 712 

243, 727, 756 24, 344, 306 223, 321, 704 1, 224, 504 

298,845, 417 27, 866, 523 274, 887, 261 3, 696, 008 

2 424, 804,091 24, 93%340 374, 760, 259 43, 319, 325 

•.5 

1447, 786, 568 5, 675, 341 408, 303, 779 103, 124, 789 

1 636, 575, 216 8,178,898 973, 439, 556 122,397,846 

I 683, 431, 544 27, 836, 579 971, 496, 910 111, 210, 119 

329, 386, 962 47, 203,159 393, 458,5W 12, 751, 367 

248, 798, 639 47, 144,066 338, 029,989 2, 939, 908 

332, 282,148 38, 758, 397 301, 101, 168 284,447 

351, 015, 364 40, 845, 714 321,222, 197 644,889 

Withdrawals-Continued Number of premises 

Losses in operated 

industrial 

Tax-free-- 

Continued Industrial 

Industrial 

alcohol 

Fiscal year ended 

June 30 

alcohol 

bonded 

Stocks June 

30 & 

Grand total were- houses alcohol bonded 1 plants wareTotal houses 

139,997,908 156, 152, 522 490,854 27, 970, 640 

1 

I 

1 

• 

3MAOSAMMOSO 41 441 $ 

70 

166, 104, 787 183, 095,759 491,228 25,252, 756 74 

175,888, 268 199,938, 800 438,851 21, 300, 340 72 

18% 931,173 215, 220.823 528,194 28, 464, 541 73 

167, 901,959 198, 878, 568 524,879 8%096, 632 88 

179, 580, 529 201, 731, 498 996,086 80, 860, 361 83 

227,476, 472 251, 820, 7M 496,294 21, 798,559 65 

281, 638, 572 309, 505, 095 897,140 10, 392,352 82 

421, 143, 548 446, 075,886 824,264 28,014,266 88 

513, 547, 658 519,222, 997 2,007, 404 21% 923,3,266 111 

1,098, 177, 833 1,104, 356, 531 1,688,624 127,919,667 III 

1,084, 8622,167 1, 112,698, 741 1, 378, 624 143, 639,009 90 

40%830, 009 456,093, 168 1,133, 305 110, 538, 987 90 

343, 581, 274 - 390, 725, 340 1, 045,462 27,016, 284 74 

304,825,389 343, 5 83, 788 897, 7 38 ,273, 358 n 

324, 565,108 365, 4 10, 820 1, 018, 775 51 , 015,381 76 

1 Represents withdrawals for denaturation 1934 through 1941, and 1948 and 1949. For 1092 through 1997 

representsproducts used or denaturation, that is, domestic ethyl alcoho , imported ethyl alcohol, and spirits 

produced by registered distilleries &redesignated upon receipt at denaturing plants as alcohol . During 

such years denaturing plants were permitted to store ethyl alcohol for purposes other than for denaturation. 

Accordingly, the quanti y of ethyl alcohol used for denaturation is reported for such years in lieu of withdrawals for denaturation 

2 Represents withdrawals for hospital, scientific, and educational use, for export, and in Puerto Rico for 

medicinal, beverage, and industrial use. Beginning with 1947, includes transfers to customs manufacturing 

bonded warehouses. 

3 Represents gross production. Net production for such years-that is, the gross production minus products used in redistillation-was 419,566,596 proof gallons for 1942, 364,698,976 proof gallons for 1943, 590,92%00 

proof gallons for 1944, and 650,089,874 proof gallons for 1946. 

Exclusive of losses in denaturing plants. 

Represents stooks in industrial alcohol bonded warehouses and for 1942 through 1949 includes stocks at 

denaturing plants. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

id IMPORTED ETHYL ALCOHOL 

(Relates to ethyl alcohol imported tar-free for industrial purposes] 

-TABLE 45.-Summary: Importations, withdrawals, and stocks at industrial alcohol 

bonded warehouses, of imported undenatured ethyl alcohol, by months, fiscal year 

1949 

Proof gallons] 

Month 

Tg E s; .0. fl ows e 

'twc s" 

Tax-free 

Stocks and of 

month at 

Industrial 

bonded 

warehouses 2 

withdrawals 

from Industrial alcohol 

bonded warehPolaursiteas,anfodr 

 denatura- tion 1 2 

July 289,104 

IMira ieggi101 

August 276, 591 

September 69,543 

- October 

November 

December 

t, 

cc 

January 

February 

March 

Sail 

May 

June 

Total 635,238 960,887 

1 Imported alcohol received at denaturing plants either directly from customs custody or by transfer from 

an alcohol plant or bonded warehouse is not separately reported after receipt 

Represents imported alcohol not mingled with domestic alcohol. Imported alcohol which has been 

.mingled with domestic alcohol is included in table 42. 

' TABLE 46.-Summary: Importations, withdrawals, and losses at industrial alcohol 

bonded warehouses, of imported undenatured ethyl alcohol, by States, fiscal year 

1949 

• [Proof gallon/4 

wiTtharrawals 

Tax-free 

withdrawals 

from InState fm,ranial8rtornpis 

•••••-•-, • for 

duherriel ai plants 

and Industrial alcohol 

industrial 

alcohol 

bonded denationturia- bonded warehouses, for 

denature,- 

tion 1 1 

warehouses 3 

-Louisiana 953, 518 7, 628 New Jersey .7,371 1 West Virginia. 636,238 

Total 635, 238 980,887 7, 629 

'Bee footnote 1, table 45. 

*Represents imported alcohol not mingled with domestic alcohol. Imported alcohol which hasbeen 

Mingled with domestic alcohol is included in table 43. 
168 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TAJ11,E 47.-Smnmari/: Importations, 1IJt'thdr(p{ials, los,~ell and stock,~ a/ in'ill', 

alcohol bonded wareho11sell, of im'porled )l;ll,hmatw'ed ethyl a.lcohol, fiscal year, 1 

to 191,.9, incl1(sive [Proof ;.:"lIon5) 

Tax·(ree wilbdrawfl.ls (rom customs custody 

For trans(or
 

Fiscal yc'lr ended
 to induStrial
 

June 30
 "!cohoI
 phml.suucl
 .For (lena·

indu;;trinl 

Ford,·n"· 'I'ota1im­ turation 2 

"Jco!lQI

lll>uded 

wnrohollses 

turation' port aLions

,~. 291, 33:­

HI14_ _.. _ 2.~. 072 

19.13 •..••••..••... ._ 3, :l,>S, r.31i 4.5!,9.sM 3~. 5SS; 679 

l\H5 __ ._ •• ~_ •• _.......... 45.80-1.100 

30.48.;.007 

31, 7801.1'18 77, &lS.3H .... 9~86i~ii7o., , .. 17.312.222 

19-17 ' _....... 20.318.2·12 1fJ.16'.. _ _._... 31.800.\HC 15.541,252

22,174,31S 

HilS _................. 30.4~1.\l(;.~

ll. 005. 310 3I,053,5D2

34, llf'J5, \Y.14 

1[»9 · .-- . 

2. :lC,q, tlSl 32,844,749

1J.35,238­ fi35,23S 960, SS7 1-.--.--.....1 

Imported alco· hol min~Jr;d Losscs ~t

with dome~(ic industrial 

}~Iscnl l'car euded June 30 ,Ic(,ho] fit in· alcohol dustrif\.l alco· bonded hoI bClI1ded Wtlfehollscs I 

'W;lfchouses 

11).13 ' _•• __	 __ ._ •• 61. Q·:O 3, ~02

Ig:L::~:~~::::::::::::::::::::::::: ::::::::.::::::::::::: ....-~~~ Si;i~ iw' .. _....~~,.O~:l I·..··· ---...._.' 194n ' , __ _ _ _ H.g·r:. :1Q;J 49.·1~,'

:~K·.·.:: ::::::~::: :::::::::::::::::::::::::::::::-:~::::~:: t~~: ~~ :~: ~~~ llH9 _ _ 7,629 

I Reproscuts imported olcohol not rnlTlj,lcd with domestic alcohol. Imported alcohol "bleb bu 1D1[l~lc(l with (JoUJcstic alcohol Is Included in t"ble H. 

• Sec footnote J• table ~(;, I He[>rcscnts wlthdrnwnls for bo,pitt>l, srJcotlOc. and o(lucal.t,,,,,l me. '!ld for cxport. • The ltnportntion of alcohol free o[ tl\X lor industria.! purposes was Iluthorlwd. Clfceth'c Oc 

the f(eycnue ACI, of l1H2. J Ill(:lul1.,s \,~92,S(Klllroo( ~£lnons witbdrtlwn (or use of tl,e United St"t"s. • Tml'ortod alcohol was trunsfcrrc.llrIll1l denaturing plnnts to ill'.!wmlal nlcolwl bouded wareh~ (allOWS: 2,\OS.30111rrlof ~.ll()ns in 11146 "nd 7,6M,no pwol gallons inllH7. 

IV. DENATURED ALCOHOL 

!Rcl~WS to dOna1.llflld alcohol produt-.::d by denaruring planls] 

T.\Bl,E	 4S.-Prodw;liQn: Bthyl ILlc,{)hol a.sed for denaturation n.nd completely 

.specially denatured alcohol produced, by months, fis(;al YelLr 191,9 

I uS(!d for dc' Completely Speci"lly 

ruotllr:\lion I douull1,,'<I donatured alcohol alcohol 

Month 

I 

JII\)' _ __ __ 2.3. 2'J1'o, 916 

Proof gallon, 

1,14:1,922 

lVin' gallOlI' 

11.3\1$.611 

Win, gaUon, 

AlIgnS! __ 2fo.817,849 2.408,850 12.120.22') 

September _ ()ctooor _ -.......... 28, DIll. 712 29.5:l5.231 2, -171. 810 2.468, 217 13.188.128 

l:l.-19J.OC'~ No\'ctlll>cr __ _.. 29. 876.()1~ St.6. tSI 15,1(,6.33-1 

Vct'Cmhcr 

Jalluar~ - _ __ - --.............. 29:414.-157 

2:1,878,:122 2tH.472 148.25.1 I.). 560.4M 12.7I17.0r03 f'l,l"uary 

March _ __ .. __ .. __ _. __ .. __ _ 20. ,,59, 865 28.074. 271 179,237 1711.1>30 10. llil. 9aJ 14, P,~,3S0 Aprll _...... 2fo.91l;,3?l 51.359 14,416.928 l\1n~ - _........................... 25.l'-l5.02li 42.IlS.q 1:1.S.1O,lklO June 

Tot:>!._ 3:r.J.9'J;, 9:lO 

:{(I:fi9S.893 

---­

75.(;<;9 

1ll.221.-1.92 

16.400.6.."6 

164.27:l.2U 1 

_ 

.•ft' 

J n,ll'rf:s~nts domestIc cth~'l n)cobo1. imported ethyl ul(~()hf)l, and spirits prQduC(!d hy J\!gistt~

(rcd~sjg(IfUC!d11I)OB rcooJpt Ht donu.turing })lunt~ as ulcnhol). 

Production 

E t/ryl alcobol 

nEPORT OF COMMISSIONF;R OF INTERNAL REVENUE 169 

T.,IlJ,f; _!fl.-Withdrawals: Completely denatured alcohol, by formulas and by mon(.h.~,

jL,cal year 19.',9 

[Wine IlllUons) 

Total 

-

1II1r--------	

12 13 14

~'orml1ltll

:v!ontb. 

c===-

c -··..·........ !.Ut>l.~ll) ~1.216 I,~~~ !,.O~~.~~1
 A~st - ..- -- ..- _..... 2,33(1.~(l8 00,389 1.306 .. ·'__•.)il:l 

SePt~rDi.,r - _. -•.,- -- ..--..... 2,OO~, Uil5 ~97. 827 3. 512 ~. !lOS, m OCIoller - --.·-··--·-·- •...- ••-· 2.112.653 2<'2,791 4J.174 _,·1Co6,GIS S \'ll101"'r- · -_ · ..··..·.......... 714, IUS 175.058 11.821 001.077 ~tI1lJcr.-_ -- ..-..·............. 118,329 67.043 8.6.".16 If~I.028 JI/!uar)· -- -· ····--··..·........ 114.979 36. 28~ 18.923 JG9.2S6 "brUUn • ·.·-·,.-- --· · 144.629 H.103 6.004 16~.6-'l6 )1_-: -.- -------......... 116,730 JOt. 000 2,322
 :m.012 ..prtJ _ ••_ _ .. __ . 29.-1-\3 3).649 1,406 62.51S lI.,. -..--- -··· ;.-...... ~.m .1,~	 4?1, 3~,1~8

JUDI -- · I (",899 1.19. 8,636 7/.6.7

To!al..-- • •..•..•..-·--·.. g,SSIJ.H7 1,:~5,SIH 105,5271 , 10,321,778 

I JI1(,lrmntlt>n relnli"c to too compc'Si.!,19n 01 thesc lormtllllS will ho (Ollnd jn tbe Appendix to HegllhUons 

No.3, "Formulae (or Completely and SpeCl,lly Denatured ,Ucol.lo)" (rc\·i>ed llH2). 'l'rellSury Dopnrtltlont, Janau 01 lnt~rllul RO\·CDUO. 

IIDeludc3 6.8\/,1 wine g:,Umls witltllmwn lor U9() o( the Ulliwtl Sttl!<'S. 

TARLE 50.-Witha-rawals: S1lecially denatured alcohol, by formulas, fiscal year 1949 

!Wino I;nllolls) 

Formll),), I :m~~~t II I·orm,,\.. I Amount ,Formula I Amount 

L............... 23,3,_.831, 23-11...__ 2,557.155 llS-.D _ 631.022
 ..A................ 5 I 2~................. 1I.~78 38-0 __ 37.382
 ..............._. 2.1.-167.236 25-A.... _......... 21,S7g 3.'l-D.............. H.794
 

f~~~:~~~~:::~~ 'l':~;m ~[~~~~~~~~~~~ J:~' ~Er~~~~~~~~:~~ d~;~
 11-.\.... 24V. -lfjl 29_ _ _ 79, 38fJ, 33. 31}-D 2. III 

[]o-:-:-::~ l:~m ~t~E~m~:~ ~:im ~~:~+:::~:: .~~
 tf:::::::::::: r~: ~r~:::::::::::::: 5, ~i: ~~ ~L:::::::::::~: l~; -.0 -. 121 37-A_ _... 2,025 'rota!.. , '156,389.2\14 .....-........ IQ3 38................. 2.1,.';~
 

~ormntfun relative to the eorupos!llon and :luthorl.(,d uses o( tbp.'iC '(omlUlas wUl be (ound tn tbe \Id)~-dl~ ro l'lC\:ulaUons No.3. ")i'ormulue for Completel)' "nd Spl)Cl~nl' Denatured ,o\lcohol" (re\'ised •Re Ttro!;l1ry Dopnruncnt. Burc.'lu or Tnt-t'rual RovenuG. • =!'eUts an Glees! o( fllturns O"cr witbdr>lwnls.
 Ild('~ 8:JO.orA wlnc gallon. withdrawll for use o( tbe Ullited ~tatU5.
 
170 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 51.-Withdrawals: Specially denatured alcohol, by leading' formulas and 

by months, fiscal year 1949 

[Wine gallons] 

Formula July August September October November December 

=.4.00,4 .5 DI 0 

4-Alit masizg.sthhAaA ko 

6,152,170 

1,814,120 

1,489,874 

558,024 

257,693 

295,417 

6,330 

147,904 

210, 158 

81,933 

79, 526 

104,403 

43,230 

27,339 

27,067 

33,647 

22,417 

11,674 

7,781 

36,317 

1,026 

6,286,502 

1,726,338 

1,707,923 

436,812 

271, 734 

311, 547 

62,866 

199,776 

221,834 

119,520 

71, 592 

110,407 

66,212 

38,941 

35,139 

27,145 

12,528 

27,748 

17,118 

29,235 

7,080, 685 

1,806,947 

1,889,312 

534,511 

366,180 

333,611 

63,532 

207,990 

226,864 

118,011 

80, 259 

115,511 

68,823 

26, 237 

42,004 

57,689 

36,465 

12,092 

9,532 

34,639 

6, 987, 610 

1,901,679 

1,806,887 

432,752 

358,643 

310,012 

69,782 

245,749 

161,340 

152,888 

111, 764 

97,840 

61,322 

24,205 

50,317 

51,906 

46,263 

28,948 

24,145 

11, 503 

37,530 

9,678,790 

1,954,471 

1,627,470 

303,692 

292,442 

315,406 

67,283 

159,047 

195,478 

151,947 

112 867 86,918 

72,299 

24,159 

59,634 

33,346 

53,579 

23,333 

26,676 

6,833 

W, 764 

9,387,388 

1,986,448 

1,541,168 

500,627 

309,650 

216,759 

126,905 

158,406 

156,218 

107,575 

111, 374 

103,061 

54,916 

81,749 

54,459 

56,524 

84,445 

13,340 

21,336 

6,601 

35,287 

11, 388,050 11,770,917 13,110,794 12,973,085 15,274,384 15,063,238 

Formula January February March April May June Total O 

m co 0 p;<-1emA 

6,459,289 

1,921, 444 

1, 658, 329 

538,621 

347, 87A 

283,016 

857,704 

228,072 

139,292 

75,701 

115,057 

154,124 

48,915 

146,794 

64, 231 

25,767 

89,216 

22,416 

24,253 

5,607 

23,868 

3,980,767 

2,084,997 

1, 724, 478 

886,434 

377,092 

284,517 

68,109 

204,711 

178.377 

109,244 

101, 705 

113,090 

66,246 

58,002 

56,762 

37,865 

37,676 

19,682 

15,764 

7,972 

32,468 

5,184,445 

2,685,984 

2,815,665 

587,746 

388,410 

363,441 

530,988 

819,099 

128,023 

161,238 

118,848 

115,912 

68,107 

154,284 

68,552 

51,540 

86,437 

6, 391 

46,987 

5,783 

28,719 

6,024,188 

1,989,028 

1,941,482 

479,096 

491,789 

278,231 

661,512 

178,774 

162,035 

99,840 

144,503 

108,001 

55,106 

73,618 

81,712 

49,420 

45,480 

19,004 

14,908 

9,330 

28,672 

LINREaRiRg iR MEW ,cf iggggeqggei g 

5,183,702 

1,944,575 

3,540,191 

497,939 

632,357 

379,886 

667,749 

832,475 

111,888 

179,455 

195,945 

156, 514 

90,457 

115,079 

93,077 

71,254 

69,117 

33,077 

11,312 

12,832 

83,458 

79,885,834 

23,467, 236 

23,379, 831 

6,581,449 

4,433,557 8,637,636 

3,451,899 

2,557,156 

2,151.012 

1,464,800 

1,379,315 

1,859,622 

751,978 

678,916 

675,987 

631,022 

606,699 

255,394 

249,481 

10%449 

883,722 

12,759,640 9,945,958 13,866,579 12,933,709 13,941,603 14,352,839 156, 308, 204 

Withdrawals for the yea eweeding 100,000 wine gallons ranked in order of total withdrawals. r 

5 See footnote 8, table 50. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 

TABLE 52.-Summary: Ethyl alcohol used for denaturation, and production, withdrawals, stocks on hand June 30, and losses of denatured alcohol, and denaturing 

plants operated, by States, fiscal year 1949 

State Ethyl altohol used for 

denaturation 

Completely denatured alcohol 

Production W"11" drawals 

Stocks 

Tune 30 

California 

lifiWaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kentuc ky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Missouri 

Nebraska 

New Jersey 

New York 

Pennsylvania 

Puerto Rico 

Texas 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 

Proof gallant 

 6,369,377 

 40,324 

 10, 177, 387 

29,087, 710 

652,120 

61, 487,326 

487, 326 

9.795,101 

5, 876.006 

 780,454 

110,003 

38,015,969 

5,088, 200 

48, 221, 971 

 939, 517 

 1,090, 653 

55 979, 852 , 

16, 687 

 19, 743 

 18,871 

780, 453 

48, 645, 392 

97,65 

Wine gallons 

264, 549 

11.410 

549, 874 

210,948 

91,956 

1, 675, 032 

61, 425 

177,980 

77,989 

154,115 

61, 994 

37,154 

137, 154 

8, 693, 795 

13,908 

531 

6, 1 

9, 742

45 

Wine gallons 

259, 696 

558, 593 

219,751 

1, 795, 536 

127.176 

88, 449 

191,983 

70, 236 

136, 978 

6,700, 427 

13,837 

11, 410 

91, 956 

81, 425 

89,500 

531 

8.499 

Wine 

gallons 10,975. 

2,996 

282 

39, 702 

29,571 

 29, 571 

8,899 

86 

64 

1,880 

270. 

323,925. 930 10, 221, 492 1 10, 321, 778 105, 382 

State 

Special y denatured alcohol 

 Number 

of plants 

Production With- operated 4 drawals 

Stocks 

June 30 4 

Total 

losses 

California 

Hawaii 

Idaho 

IMnois 

Indiana 

Iowa 

Louisiana 

Kentucky 

Maine 

Maryland 

Meetachusetts_ 

Michigan Michigan 

Nebraska 

New Jersey 

New York 

Pennsylvania 

Puerto Rico 

terns Virginia 

Washington 

West Virginia Wonansin 

Total 

 5,155,238 5,15, 

Wine gallons 

3,445,062 

 10,910 

5,055,222 

 15, 568, 339 

10,

264, 498 

427 

31, 064, 348 

207, 997 

3, 180, 247 

313, 771 

 612, 844 

20, 483,113 

2, 646, 707 

19, 582, 231 

490, 954 

25, 694, 970 

578,154 

135,903 

a 763, 276 

Wine gallons 

3, 432, 221 

13,700 

5,056,567 

15, 573,067 

5 

26, 722, 951 

5,186,886 

 8,177,546 3,177, 

232, 380 

694458 

20, 494, 014 

2, 650,147 

19,586, 420 

500,152 

22,774,716 

20,174, 817 

284,40 7 

207, 985 

578,154 

138, 903 

Wine 

gallons 

28, 591 

1,173 

28,969 

28, 205 

4,481,860 

30,511 

5,228 

82,289 

38,996 

72, 468 

7, 591 

33, 903 

17,823 

2,927,787 

844,598 

10, 574 

Wine 

gallons 

4,027 

49 

2,736 

20,122 

95 

33, 880 

11 

11,164 

1,407 

3, 405 

3,018 

24, WA 

4, 475 

9,869 

1,692 

8,300 

2, 543 

rti wN

Ntitib ntitiNNtibtiN KHti nM N 

164, 273,211 1156,389, 294 8,640,666 131,721 

Includes 6,894 wine gallons withdrawn for use of the United States. 

In addition to these stocks at dena using plants, stocks held by bonded dealers are shown in table:53 and stocks held by bonded manufacturers are shown in table 54. 

3 Represents number operated during any part of the year. 4 Includes 836,064 wine gallons withdrawn for use of the United States. 
172 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 53.-Operations in specially denatured alcohol: By bonded dealers, by States, 

fiscal year 1949 

[Wine gallons] 

State Received 1 Removed 1 _ Losses s° Tune 30 

Number 

of 

dealers 

operating 2 

California 3 -1, 986 48 

titiNtiNbNNb bNWNtititi 

Connecticut 76, 315 71, 782 7,109 

Illinois 113, 315 119, 979 688 22, 356 

Kentucky 28, 519 29, 661 2, 283 

Maryland 31, 227 30, 387 15 4, 194 

Massachusetts 99,002 95,092 2 11,267 

Michigan 57,167 58, 579 5 4, 756 

Minnesota 53, 681 55, 013 10 5,363 

Missouri 169,185 168, 595 48 14, 056 

New Jersey 17, 418, 897 1 7, 442, 846 1,805 48, 297 

New York 5, 005 5,599 216 

Ohio 217, 352 215, 208 132 17, 580 

Texas 10, 514, 525 9, 786, 824 23, 834 736, 570 

Utah 4, 522 4,155 2 1,168 

Washington 1,569 1,427 1,765 

Wisconsin 62 

Total- 28,783, 315 28, 084, 704 26,541 877,028 37 

1Excludes interdealer shipments. 

2 Represents number operating during any part of the year. 

3 Represents an excess of returns over receipts. 

TABLE 54.-Operations in specially denatured alcohol: By manufacturers, by States' 

fiscal year 1949 

[Wine gallons] 

State Received Reeovered 

after use 1 

Used in 

manufactilting 

(including 

recovered 

alcohol) 

Losses Maw 

Stocks 

June 30 

Number 

of menufacturers 

°matkg 2 

Alabama 73, 497 6, 372 79,101 10 7, 759 

gc 1,2 1Mg4r"UpRW.' =J

M NgM rrg-p- A 

Arizona_ 149 130 22 

Arkansas 296, 909 288, 1/89 21, 297 

California. 2, 758, 838 1,184, 758 3, 944, 725 2,155 25%540 

Colorado 32,699 39, 235 2 14, 868 

Connecticut 820, 735 765, 571 779 93,099 

Delaware 105,623 861,594 947,146 23 32,767 

District of Columbia 57, 293 53, 785 9 5, 335 

Florida 47, 099 49, 728 99, 089 11. 9, 286 

Georgia 183,403 170,995 8 16,900 

Hawaii 6,475 6,520 199 

Idaho 70 71 12 

Illinois 4,975,143 1,798,332 6, 689 419 5,104 353,569 

Indiana 4, 506,196 8, 781, 359 13, 141, 062 1,411 299, 036 

Iowa 153, 603 139, 562 41 10, 905 

Kansas 59,471 59,334 4,615 

Kentucky 128, 210 128,694 8,787 

Louisiana. 4, 960, 702 12,869, 741 17, 876, 412 17 41,901 

Maine 47, 868 97, 859 80 

Maryland 3,154, 271 280, 679 3, 349, 867 300 158, 280 

Massachusetts 3, 362, 528 3, 428, 286 6, 706, 921 13, 606 193,746 

Michigan 2, 267, 526 1,005, 879 3,140, 720 3,487 238,405 

Minnesota_ 18%985 191, 874 29 20,155 

Mississippi 185, 921 8, 009,158 8,172, 722 32, 582 

Missouri 2,378, 687 3,699, 707 5, 994, 832 2, 297 242,191 

Montana 25 25 8 

Nebraska 2,344 5 2,160 3 481 

Nevada 449, 073 422, 322 31, 251 

New Hampshire 16,106 16,138 129 

New Jersey 20, 978, 094 19, 609,263 40, 352,183 30, 310 1, 037, 065 

New Mexico 388 375 49 

New York 1 6, 978,255 7,321, 835 14, 248, 568 3, 755 44%672 

North Carolina 595,151 595,880 6 37,338 

North Dakota 43 35 13 

Ohio 781.291 476.263 1.261.186 3,413 135,601 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 173 

TABLE 54.-Operations in specially denatured alcohol: By manufacturers, by States, 

fiscal year 1949-Continued 

[Wine gallons] 

State Received Recovered 

after user 

Used In 

manufacturtzi 

°nein g 

recovered 

alcohol) 

Losses stocks 

June 30 

Number 

of 17128.1211- 

lecturers 

2 

or:4 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas. 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Total 

12, 322, 776 

22, 451, 019 

12, 831, 978 

689,257 

44,173, 860 

560, 457 

37, 597 

154,318 

502, 926 

22,575 

1,567 

39 

4,138 

499 

3,100 

30 

16, 005,188 

130 

17, 297 

1,88%023 

30, 592,181 

7, 919 

36, 533 

26, KO, 542 

501, 709 

22, 464, 705 

12, 454, 936 

982 

2, 387,139 

3,404 

71, 788,828 

534,174 

162,186 

20 884 

1

,

, 529 

84 

4, 361 

42 

1 

1, 802 

5 

3, 711 

11,466 

3 

17 

8 

24 

127 

7,623 

11, 684 

1, 659, 235 

2,182 

3, 460 

357 

9 

3, 30% 923 

 561,316 240 

36 

76, 537 

397 

4,562, 704 

54, 091 

12 

ZX

V.MR`I' P rI•S ZFi R"' 

154, 299,797 117, 893,693 266, 179, 133 83,940 13, 979,713 4,153 

lIn some industries where the denatured alcohol does not become a part of the product, a portion Is recovered and reused. 

Represents number operating during any part of the year. 

s Includes 165,523 wine gallons recovered from solutions received containing specially denatured alcohol. 

See footnotes at end of table. 
Wine 

gallons 

28, 443,067 

38,050, 525 

35, 700,192 

23,484,104 

25, 727,946 

17, 204,615 

15,495,290 

17, 720,882 

28, 958,998 

24,320,681 

62, 210,817 

32,288,945 

27,118,835 

36,324,125 

34, 748,659 

10,321,778 

Wine 

gallons 

55,067,092 

58, 284,395 

64,955,485 

80,084, 281 

69,009,024 

83, 561, 077 

111, 409,797 

185,834, 261 

179, 217,153 

198, 524, 631 471, 781, 825 

194,008,001 

186, 657,673 

147,348,371 

149, 394, 037 

164,273, 211 

Bins 

gallons 

777,674 

358748 

465

,

,724 

799,468 

491,852 

1,325,583 

1,163,490 

630, 474 

2,721,991 

7,161,328 

18,154,806 

20,629, 245 

8,919,656 

1, 878, 777 

846, 582 

8,640, 566 

174 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 55.-Summary: Ethyl alcohol used for denaturation, and production, withdrama's, and stocks on hand June 30, of denatured alcohol, and premises operated, 

fiscal years 1934 to 1949, inclusive 

Denaturing plants 

Fiscal year 

ended June 30 

Withdrawals 

1934 

1935 

1936 

1937 

1938 

1939 

19401 

1941 

1942 

1993 

1944 

1945 

1946 

1947 

1948 

1949 

Specially denatured alcohol 

Fiscal year ended June 30 

Manufacturers 

4,686 

9,279 

3,869 

4,323 

4,321 

1,905 

4, 233 

9,200 

4, 213 

4, 031 

1,019 

9,061 

4,239 

9, 236 

4,277 

9, 166 

1 For 1939 through 1941 represents withdrawals of at products for denaturation that is, domestic ethyl 

alcohol, spirits produced by registered distilleries ( edesignated upon receipt at denaturing plants as 

alcohol), and rum. For 1942 represents all products used for denaturation, that is, domestic ethyl 

alcohol, spirits, and rum. For 1943 through 1949 represents all products (memo rum) used for denaturation, that is domestic ethyl alcohol imported ethyl alcohol, and spirits. Rum is included for 1934 

through 1942 bemuse denatured rum is included wi h t specially denatured alcohol for those years. 

4 Prior to fiscal year 1943, includes denatured rum. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 175 

V. DISTILLED SPIRITS: UNREC nano 

[Produced by registered and fruit distilleries] 

TABLE 56.-Materials: Used at registered distilleries in production of distilled spirits,' 

by kinds and by months, fiscal year 1 949 

Month 

Grain and grain products 

Corn Rye Malt Wheat Sorghum 

vain Total 

1 11 1 4k 2lt 14 igiaW.1

44 

Pounds 

131,937, 378 

107, 147,490 

111, 955,781 

131, 417,107 

174997, 394 

192, 219, 355 

181,175, 969 

129,930, 531 

192, 506,953 

143, 516,339 

130,107,167 

101,830, 610 

Pounds 

29, 425,938 

24,199, 772 

32, 700, 473 

38,070,464 

41,049,336 

46,681,391 

33, 788,650 

31, 220165 

31,618, 322 

27,233,679 

26,630,789 

18, 317,658 

Pounds 

22, 806,041 

19,473,258 

24,752,828 

28, 995,080 

34, 757, 995 

35,173, 936 

29, 709, 629 

26, 405,978 

24, 462,930 

23,861,265 

21,171, 653 

15,290,095 

Pounds 

4, 632, 304 

2,686,829 

5,045,853 

769, 930 

4,431,980 

2,045,620 

2,878,212 

6,284, 610 

5, 715, 680 

393, 220 

364,917 

342, 720 

Pounds 

11, 204, 740 

15,889, 924 

33, 760, 311 

27, 235, 545 

16, 572, 848 

11,071,030 

12,489, 272 

8,458,498 

2, 086,921 

Pounds 

194, 706, 801 

169, 196,073 

208, 205,244 

225,988,128 

272,758,951 

287, 221, 252 

240,121, 732 

202, 299, 780 

206,390,806 

194, 506,993 

178, 274,996 

136, 581,084 

3 1,659,522,064 375, 918,617 806,860,876 3 85,489,975 138,669,105 2,515,250,427 

Month 

Potatoes 

and potato 

products 

Molasses 

Products 

used in redistillation 

Other materials 

P2 t 

. .4 cied14MS3 

hong gcla

g

g4- 

Gallons 

195,876 

209,880 

247,414 

838,911 

232,811 

243,888 

282,433 

1,987, 646 

223, 980 

242,858 

180,464 

196 751 

Proof gallons 

1,359, 327 

508, 353 

7E8,922 

383,449 

58 2,163 

378, 434 

297,367 

254, 292 

349, 288 

282,379 

410,841 

118, 684 

RU

MB§Wix cl glg4FiggiWC4 

Gallons 

8,120 

2, 724 

4156, 473,978 3 5, 057, 738 5, 713, 487 41,942,218 '6844 

Whisky, rum, gin, brandy, and spirits. For materials used at fruit distilleries in production of brandy and spirits-(Slit, see table 58. 

z Includes 63,585,799 pounds of corn oil residue and 14,070,740 pounds of corn meal. 

Includes 90,442,284 pounds of a wheat byproduct and 377,494 pounds of wheat bran. 

Includes 103,018,478 pounds of potato slurry. 

44f ts. 

Iglitinnesents 2,622,888 gallons used in the production of rum and 2,434,850 gallons used in the production 

e Represents 1,148,800 pounds of grape lees, 386,200 pounds of grapes, 296407 pounds of Mama% 84,000 

pounds of enzyme extract, 14,711 pounds of malt simp, and 12,000 pounds of flgs. 

7 Represents 3,120 gallons of enzyme extract and 2,724 gallons of blackberry wine. 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

Ethyl alcohol used 

for denaturation I 

Roof 

gallons 

139,681, 129 

165,233,606 

174,357, 295 

181,034, 322 

165,848, 296 

177,336, 688 

225, 160,792 

276, 766,363 

376, 624,912 

408,303, 779 

973,439,556 

971, 446,910 

393,458, 500 

338,029,989 

339, 651,746 

323,925,930 

Wine 

gallons 

27,174, 311 

38,76,679 

36, 52

4

2,358 

22,118,378 

25,598, 717 

17, 179,433 

15,352,033 

17,676,172 

28, 628,181 

21,369, 788 

52,331, 761 

33,087, 533 

28,144,437 

36,395, 715 

34,887,789 

10,221,492 

Production 

Wine gallons 

492,381 

391,240 

333, 542 

349, 789 

283,206 

378,009 

381,655 

279,383 

5,801, 635 

9,080,979 

3, 166 

1

841,

64, 153 

190,055 

295, 487 

180,057 

877,028 

Bonded 

dealers 

Withdrawals 

Stocks June 30 

Wine 

gallons 

748,967 

1,433,844 

4 250,899 

857,663 

699,772 

455,998 

498,982 

438,835 

94, 442 

143,208 

224,133 

1, 013, 288 

46, 595 

102, 261 

226,077 

105,882 

Stocks 

June 30 

Wine gallons 

2, 637, 211 

2,760,602 

2, 771, 921 

3,369,088 

2,708, 739 

3,162, 641 

5,974,138 

6,217,459 

7,927,692 

13,874,162 

12, 118,670 

10,975,875 

9,097, 977 

8, 361, 845 

8,347,893 

13,979, 713 

Production 

Number of 

denaturing 

plants 

operated 

41 

39 

37 

45 

43 

38 

40 

43 

62 

76 

66 

65 

50 

49 

48 

47 

70 

71 

67 

67 

64 

55 

52 

51 

53 

50 

42 

38 

36 

39 

39 

37 

Wine 

gallons 

54, 739,827 

58, 653,468 

84, 819,485 

79,681, 878 

69, 688 253, 258 

82, , 014 

111, 509,432 

136,319, 810 

177,058,630 

193, 977, 658 

465,909, 511 

991,446,833 

197, 554,311 

159,927, 752 

160,359,372 

156,389,294 

Number of 

manufaoturers 

operating 

Stocks 

June 30 
176 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 57.-Materials: Used at registered distilleries in production of distilled 

spirits,' by kinds and by States, fiscal year 1949 

Grain and grain products 

State 

Corn Rye Malt Wheat Sorghum 

grain Total 

Pounds Pounds Pounds Pounds Pounds Pounds 

7a1ifornia 4,147,623 1,089,914 1,190,410 3,479,463 9,907,410 

Georgia 166,568 1,836 18,390 2,037 188,831 

Illinois 278,402, 240 73,092,802 49,760,937 76, 379, 902 477,635,881 

Indiana Z70, 311,044 43,700, 426 43, 542,143 12, 580, 721 370,134,334 

Iowa 58,849,053 5,909,619 318,300 3,928,878 69,005,850 

Kentucky 685,900,810 144,514,999 125,745,178 4,668,160 546,050 961,376,197 

Maryland 94, 543, 636 68,650,519 25,311,189 4,294,011 192,799,365 

!Massachusetts 8,497,440 757,450 993,328 10,248,168 

Michigan 10,852,415 5,741,032 30,501,478 47,094,925 

Missouri 7,558, 77A 70,056 2,539,746 12, 573,061 22, 740,584 

Nebraska 56, 591, 514 6,747,114 8,181,826 71, 620,454 

New York 14, 509,207 2, 572,143 8,572,877 25,654,227 

Ohio 85,345,520 8,213,566 11,855,126 4,326,532 109,770,744 

Pennsylvania._ 70,680,757 34,456,207 21,754,097 3,694,264 130,485,325 

Tennessee 6,988,800 698,880 1,048,320 8,736,000 

Virginia 1,783,964 549,202 411,974 2,745,140 

Wisconsin 4,492,752 92,810 520,930 101,520 5,208,012 

Total a 1, 6E9, 522, 064 375,918, 617 305,660,676 3 35,489, 976 138,659,105 2,515,740,437 

Potatoes Products 

State and potato Molasses used in re- Other materials II 

c.oz q II S 4 § 

Pounds Gallons Proof gallons Pounds Gallons 

107,198 281,952 

3 29 

7 1, 547,000 

02 ,724 

25,177 7 296, 507 

5 039,415 3 108 

1,869,600 '13,350 53,120 

1,385,024 1,962,670 

18,270,300 785,057 1 1,224 

1, 201,209 4, 762 

33, 320, 60 1) 3,450 184,000 

22,525 

140,637 

166,586 

103,013,478 2,364,217 281,266 

1 156,473,978 10 5,057,7U 5,713,487 1,942,218 5.841 

1 Whisky, rum, gin, brandy, and spirits. For materials used at fruit distilleries in production of brandy 

and spirits-trult, see table 59. 

Includes 53,585,799 pounds of corn oil residue and 14,070,740 pounds of corn meal. 

Includes 30,442,234 pounds of a wheat byproduct and 377,404 pounds of wheat bran. 

Represents 1,148,800 pounds of grape lees, 386,200 pounds of grapes, and 12,000 pounds of figs. 

Malt sirup. 

Blackberry wine. 

7 Diamalt. 

Enzyme extract. 

1 Includes 103,013,478 pounds of potato slurry. 

10 Represents 2,622,588gallons used in the production of rum and 2,434,850 gallons used in the production of 

spirits. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 

TABLE 58.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and months, fiscal year 1 949 

Month 

Fruit' Fruit wine, cider, and juice' 

Grapes Raisins Total Grape Raisin 

July _ 

August 

September 

October 

November 

December 

January 

February 

March 

Apri 

May 

June 

Total 

Pounds 

345, 223 

1,849,040 

3,406,710 

4, 692, 2E0 

1, 398, 572 

Pounds 

329,067 

943, 429 

849,327 

2,103, 803 

1, 779, 169 

865, 067 

1, 836, 284 

1, 358, 354 

484 058 

808, 725 

588,928 

Pounds 

529,067 

1,288, 649 

2,698,367 

4 504, 513 

6, 471,449 

1, 394 572 

865, 067 

1,836, 284 

1, 358,354 

488,058 

808, 725 

588,928 

Gallons 

874 514 

200, 660 

24 902,686 

63, 944 601 

33, 460, 344 

6, 429,899 

1,507,332 

1,088,710 

1,109, 024 

494 262 

24, 586 

737,818 

Gallons 

691,687 

54 231 

16,629 

61,940 

76,241 

177, 935 

135,539 

72,067 , 

194,063 

25,111 

129, 570 

153,585 

11, 685, 822 12,150, 211 23, 836,033 136.780,426 1, 791. 518 

Month 

Fruit wine, c der, and juice -Continued 

Fig Apple Plum Other Total 

Yuly 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

Tun 

Total 

Gallons 

237, 724 

374,689 

Gallons 

5, 827 

11, 641 

39,820 

59, 761 

76, 295 

90,689 

24,205 

 4,450 

2, 200 

7.000 

Gallon. 

204,186 

Gallons 

79, 077 

2,456 

57,834 

24 772 

5, 700 

9,795 

4,935 

4,390 

4,017 

2,545 

Gallons 

1,859,291 

270, 987 

27, 016,969 

64,093, 074 

33,618, 580 

4934 237 

2, 051, 560 

1.171.087 

1,307,477 

524,390 

154 358 

900, 948 

612, 413 321,888 204,186 I 196, 520 139, 906, 951 

In addition the following amounts of fruit residua were used: 8,781,328 gallons of grape lees, 6,881,874 

gallons of grape pomace, and 126 586.844 gallons of grape material, and 21,007,631 gallons of grape residue 

consisting of wine, lees, pomace, and wash for which no break-down is avai able; 192,888 gallons of apple 

pomace, 33 gallons of apple lees, 22,813 gallons of citrus waste concentrate, 1,045 gallons of blackberry pom- ace, and I,OCO gallons of peach lees. 

7 In addition 2,506,120 gallons of grape wash and 124,138 gallons of raisin wash were used; 63,373 proof gallons of brandy were used in redistillation. 

Represents the following fruit, wine, cider, and juice: 51,057 gallons of orange, 48,309 gallons of Mackberry, 33,230 gains of peach, 27,809 gallons of cherry, 21,745 gallons of currant, 10,082 gallons of elderberry, 3,857 gallons of gooseberry, and 440 gallons of loganberry. 
178 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 59.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by States, fiscal year 194.9 

%Ind 

Fruit $ Fruit wine, cider, and juice 

California Arkansas California Colorado Connecticut 

Pounds Gallons Gallons Gallons 

g g 

1 

as 

Grape 11, 685,822 3,909 133,075,092 3,718 

Raisin. 12,150, 211 1, 791, 518 

Fig 612,413 

Apple 

Plum 

26, 242 

214,186 

11, 158 

Orange 51,057 

Blackberry_________ 24,648 750 

Peach 

Cherry 1,071 

Currant 

Elderberry 

Gooseberry 

Loganberry 

Total 23, 836, 033 33, 151 138, 758, 914 16,697 2,548 

Fruit wine, cider, and juice 2-Continued 

Kind 

Georgia Ohio Washington United States 

total 

Gallons Gallons Gallons Gallons 

Grape 8, 305 684, 712 136, 780,426 

Raisin 1, 791,518 

Fig 612,413 

Apple 

Plum 

6,615 10, 940 1 321,888 

264,186 

Orange 51,057 

Blackberry 

Peach 

2,294 

33,230 

16,600 4,017 48, 309 

33, 230 

Cherry 2,105 24, 624 27,800 

Currant 21,746 21,745 

Elderberry 10, 082 10, 082 

Gooseberry 3, 857 3, 857 

Loganberry 440 440 

Total 35, 524 34, 065 759, 977 139,906,951 

1 In addition the following amounts of fruit residua were used: 8,772,903 gallons of grape lees, 6,879,491 

gallons of grape pomace, and 124,586, 844 gallon of grape material and 21,007,631 gallons o grape residue 

consisting of wine, lees, pomace, and wash In California, for which no breakdown is available; 2,383 gallons 

of rape pomace and 33 gallons of apple lees in Connecticut; 192,888 gallons of apple pomace in Missouri; 

8,425 gallons of grape lees in Ohio; 22,813 gallons of citrus waste concentrate In Pennsylvania; 1,045 gallons 

of blackberry pomace and 1,000 gallons of peach lees in Washington. 

$ In addition 2,508,120 gallons of grape wash and 124,138 gallons of raisin wash were used in California. 

Brandy was used in redistillation as follows: 62,864 proof gallons in California and 709 proof gallons in 

Colorado. Includes 12,450 gallons in New Jersey, 6,650 gallons in New York, and 246,975 gallons in Virginia. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 179 

TABLE 60.-Production: I Distilled spirits, by kinds and by months, fiscal year 1949 

[Tax gallons] 

Month Whisky Brandy Rum . Gin 2 Other spirits Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

10,959, 909 

9, 530,637 

11, 429,196 

12, 211, 558 

14, 036,491 

17, 571, 780 

14,877, 949 

14,148,229 

14,461, 606 

11, 536, 214 

10, 970, 953 

7,851,817 

238, 040 

248,196 

1, 579, 448 

8, 363,859 

4,431,341 

1,780,882 

212, 698 

170,616 

233,096 

58,434 

44, 711 

93, 244 

138,961 

153,842 

182, 059 

192, 410 

180, 951 

188, 528 

154,073 

140,353 

144, 283 

173, 821 

170, 469 

178, 996 

286, 589 

278,262 

268, 809 

245, 363 

218, 429 

289, 946 

196, 295 

215, 285 

349, 244 

453, 028 

562, 693 

553, 627 

7,186, 412 

5, 715, 419 

7,694, 343 

13, 762, 237 

18, 385, 923 

9, 560, 181 

6, 422, 235 

4,956,940 

5, 040,389 

4, 700, 637 

5, 074, 718 

5, 054, 025 

18, 789,911 

15, 935,276 

21, 153,855 

34,815,427 

37, 253,135 

29,391,317 

21,863, 250 

19, 631,423 

20, 231,618 

16,922,134 

16,823,444 

13, 731, 709 

149, 595, 239 117, 457, 565 1 1,998, 746 3,937,490 1 93, 553, 459 236, 542,499 

Represents product on of whisky, brandy, rum, g n, and spirits by registered distilleries, and brandy and 

spirits by fruit distilleries. For purposes of withdrawal, see tables 64 and N. 

For production of gin at rectifying plants, see table 79. 

$ Includes 30,531 tax gallons produced at registered distilleries. For kinds of brandy and spirits-fruit produced, see table 62. 

Represents production for beverage and industrial purposes. Includes 1,757,078 tax gallons removed for denaturation. 

Represents production for beverage and industrial purposes. Represents 18,522,361 tax gallons of spirits- fruit produced at fruit distilleries, 75,031,098 tax gallons of spirits-grain, spirits-cane, etc., at registered distilleries. Includes 713,830 tax gallons removed for denaturation and 28,400,821 tax gallons transferred to 

industrial alcohol bonded warehouses which could be withdrawn as alcohol 

purposes. for either industrial or beverage 

TABLE 61.-Production: I Distilled spirits, by kinds and preMises operated, by 

Sea es, fiscal year 1949 

[Tax gallons] 

State Whisky Brandy Rum Gin 1 Other 

spirits Total 

Arkansas 

California 

Colorado 

Connecticut 

Georgia 

tilinois 

Indiana 

Iowa 

Kentucky 

Maryland 

Massachusett 

Michiga n 

Missouri 

Nebraska 

New Jersey 

New York 

Ohio 

P 

South Dakota 

Tennessee 

Virginia 

Wash ington 

Wisconsin 

Total 

6, 753, 836 

495, 562 

15,618 

3, 234, 520 

243, 962 

26,653,661 

17, 829, 915 

13, 574 

79, 764, 970 

13,381,629 

457, 714 

747,278 

17,254, 737 

5,902 

1, 533 

1, 703 

7,436 

1, 160 

614 

8,524 

12,331 

30, 682 

133, 044 

2,022 

1, 021, 718 

975,096 

34,008 

1,324,050 

1,345, 237 

99,192 

72,328 

1,015, 801 

46,874 

6,604, 458 

19,048,026 

16,094,229 

13,496, 189 

6,168, 275 

4,106, 200 

3, 639, 684 

 411, 472 

5, 359, 543 

2,009,136 

6, 184,392 

1,307, 883 

8,663,871 

2,500 

9,601 . 

5, 90 

36,832,355 832,355

2 

 1,533 

1, 703 

23,053 

44, 074,940 

32, 671,341 

6,181, 849 

84,992,050 

17, 093,641 

1, 844,192 

5,359, 548 

2,019,136 

6, 184,392 

1, 160 

2,324, 294 

9, 847,502 

15,476,912 

2, 500 

747. 278 

274,544 

133,044 

459, 601 

149, 595, 239 1 17,457, 565 4 1,998, 746 3, 937,490 $ 93,553, 459 288, 542,499 

1 Represents production of whisky, brandy, rum, gin and spirits by registered distilleries, and brandy 

and spirits by fruit distilleries. For purposes of withdrawal, see tables 65 and 69. 

For production of gin at rectifying plants, see table 80. 

Includes 30,531 tax gallons produced at registered distilleries as fo lows: 29,826 tax gallons in California and 705 tax gallons in Georgia. For kinds of brandy and spirits-fruit produced, see table 63. 1 See footnote 4, table 60. 

See footnote 5, table 60. 

• 
180 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 181 

TABLE 62.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

months, fiscal year 1949 

[Tax gallons] 

Month Grape Raisin Apple Fig Black-  berry Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

245,090 

152, 083 

169,043 

1

3

4,

, 

 681, 614 

12, 402, 977 

2, 968, 132 

166,508 

166,508 

289, 921 

27,962 

217, 962 

144,306 

40,762 

116,120 

43,473 

103,932 

114, 963 

49,998 

49,993 

43,415 

37,091 

37, 091 

90,577 

94, 212 

11,524 

4,348 

1,908 

403 

12,685 

5, 82A 

7, 696 

7, 607 

4,835 

193 

757 

12, 662 

21,674 

21,604 

425 

174 

307 

16 

1,123 

691 

1, 316 

1, 123 

890 

5,374 

8, 922 

6,399 

5, 222 

170 

3,033 

3, 615 

6,227 

292,054 

289,984 

3, 215,046 

14, 798,479 

12, 059,616 

3, 059,616 

413,455 

234,648 

385, 023 

283,500 

258, 861 

191, 867 

1 34,985, 465 ' 806, 603 3 57, 779 154,526 3 6,060 3 38,962 35,949,395 

Represents 16,565,512 tax gallons of brandy and 8,419,953 tax gallons of spirits-fruit. 

1 Represents 724,917 tax gallons of brandy and 81,686 tax gal ons of spur ts-fruit. 

Represents 40,709 tax gallons of brandy and 17,070 tax gallons of spirt s-fruit. 

4 Represents 51,834 tax gallons of brandy and 2,692 tax gallons of spirits-fruit. 

Brandy. Represents the following quantities of brandy: 12,331 tax gallons of citrus, 6,875 tax gallons of plum, 

6,626 tax gallons of peach, 3,572 tax gallons of cherry, 3,192 tax gallons of currant, 1,863 tax gallons of loganberry, 1554 tax gallons of elderberry, 1,537 tax gallons of orange, and 452 tax gallons of gooseberry; and the 

following quantities of spirits-fruit: 510 tax gallons of plum and 450 tax gallons of orange. 

TABLE 63.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

States, fiscal year 1949 

[Tax gallops] 

Kind Arkansas California Colorado Ohio Virginia Washington 

United 

States total 

Jkg 1 ai i E giPlfpl eA0m, 0_ 0 — 015-4NUNNMWO NO 

1,603 34,858, 582 621 3,294 119,906 134,985,465 

806,603 806,603 

4,283 574 1,056 30,206 2,572 ' 57,779 

54, 526 54,526 

'12,331 

7,385 203 

7,386 

4 6,626 

16 1,119 124 3,630 173 691 a 6,0130 

214 465 2, 893 5, 572 

3,192 3,192 

1,987 1,987 

79 1,784 1,863 

1,534 1,554 

452 452 

3 5,902 r 36,730,202 3 1, 533 3 8,524 4 30, 582 4 133,044 35,949,395 

1 Includes 1,459 tax gallons of brandy in Connecticut. 

3 Includes 244 tax gallons of brandy in Connecticut, 17,070 tax gallons of spirits-fruit in 

tax gallons of brandy in New Jersey, and 614 tax gallons of brandy in New York. 

3 Represents brandy in Pennsylvania. 

Includes 6,423 tax gallons of brandy in Georgia. 

Inciudea.307 tax gallons o !brandy in Georgia. 

'Brandy. Represents 17,224,911 tax gallons of brandy and 18,505,291 tax gallons of spirits-fruit. 

TABLE 64.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by months, 

fiscal year 1949 

[Tax gallons] 

Month Whisky Brandy Rum Gin . Other 

spirits Total Alcohol Grand 

total 

July 3,231, 587 101,321 24,645 249,286 3,127, 566 6,733,405 2, 956, 985 9,690,390 

August 3,977, 571 98,044 17,966 349,442 3,089,876 7,532,899 3, 431, 869 10,964,768 

September 4,736,406 195, 544 26,718 309,473 4,036, 789 9, 304, 930 3, 808, 604 13,113, 534 

October 6,091,110 249,665 47,709 271, 857 4, 795, 549 11,455, 890 4, 701, 668 16,157,458 

November 6,601,672 247,357 33,411 230,706 5,040, 980 12,154, 126 5,114,050 17, 268, 176 

December 3,964,969 52,781 22,652 240,202 2,998,409 7,379,012 3,158, 649 10, 537, 681 

January 3, 969,929 99,968 18,391 130,743 2, 229,975 6,549,006 2,943, 101 9, 492, 107 

February 4, 228, 582 74,869 23,225 146,750 2, 690, 593 7,264,019 3,183, 990 10, 448,009 

March 4, 718, 906 94,792 22,874 336,124 4,060, 797 9,334,493 2,944,017 12, 278, 510 

April 3, 884, 088 59,863 21,343 419,391 3, 270,436 7,755,121 2, 541, 494 10, 296, 615 

May 3,732,233 97,856 21,113 531,319 3,443,677 7,826,198 3,021, 621 10, 847, 819 

June 3,536,911 39,289 22,264 571, 584 3,361,836 7,631,884 3, 039, 766 10, 671,650 

Total 52, 674,964 2, 11,348 301,311 3, 786, 877 42, 146, 483 ' 100,920,983 40, 845, 714 141 766, 697 

1Represents withdrawal upon tax-payment of whisky ruin, and gin from real, tared distil cries and in. 

ternal revenue bonded warehouses; brandy from fruit dig Merles and internal revenue bonded warehouses; 

other spirits from registered distilleries, fruit distilleries, and intern, revenue bonded warehouses; and alcohol from industrial alcohol bonded warehouses. Withdrawals of whisky, brandy, rum, gin, and spirits 

from internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in 

table 66. Tax rate, 39 per tax gallon. 

2For tax-free withdrawals, see table 68. 

TABLE 65.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by States, 

fiscal year 1949 

[Tax gallons] 

State Whisky Brandy Rum Gin Other 

spirits Total Alcohol Grand total 

California 2, 239, 358 789,806 1,693 55, 966 1, 909, 062 4,996, 885 601, 289 5, 597,174 

Colorado 3,531 3, 531 4,067 7,598 

Connecticut._ _ 28,404 1,335 3,955 21,770 298,255 353,719 353,719 

Georgia 25,236 1, 190 6,143 32, 669 32 569 

Hawaii 393 393 

Illinois 8, 019, 937 142, 283 3, 085 1,259,105 9, 340, 814 18, 765, 224 1, 722, 490 20, 487, 714 

Indiana 10, 019, 334 219, 731 43, 172 1,039, 326 8,674, 086 20, 015, 648 6,123,419 26,139, 067 

Iowa 26,823 1, 901, 072 1, 927, 895 3, 439,198 5,367, 093 

Kansas )) 588, 203 7, 588, 203 

Kentucky 19.292,476 20,060 8, ll 107, 031 7, 280, 231 26, 708, 004 5, 919, 279 32,627, 283 

Louisiana 834,494 834,494 

Maine 2,180 2,180 27,161 29, 341 

Maryland 4,872, 269 20,845 10,996 143,709 4, 960, 288 10,008,107 914,604 10, 922,111 

Massachusetts.. 464, 935 108, 362 214, 073 2, 242 706, 554 1,496,166 443,186 1, 939, 362 

Michigan 12, 661 170, 958 5, 967 64,363 253, 949 271, 284 525,233 

Minnesota 6,939 21,194' 1, 645 83,808 113,586 113,586 

Missouri 52, 222 280 346 59, 050 111,898 145, 697 257, 495 

Nebraska 87, 672 87, 672 22, 249 109, 921 

New Jersey... 17,328 131,471 7, 235 193, 582 349, 616 1, 324,170 1, 673, 786 

New York 108,497 49, 446 3,181 1,015, 801 1, 489, 959 2,666,884 117, 188 2, 784, 072 

Ohio 1,482,476 83,871 535,417 2,101, 764 4,856, 338 6, 958,102 

Pennsylvania. 5, 735, 418 246,909 6, 983 106, 559 4, 556, 535 10,652, 404 6, 484, 492 17, 136, 896 

Tennessee 162,630 1,376 164,006 164,006 

Virginia 104,490 51 104,541 ________ 104,541 

Washington 6,23 6,627 

West Virginia 586 586 

Wisconsin 5,735 5,735 5,735 

TotaL___ 52, 674, 964 2, 011, 348 301,311 3, 786, 877 42, 146,483 2 100, 920, 983 40, 845, 714 141, 766,697 

1 Represents withdrawals upon tax-paymen of whisky, rum, and gin from regis ered distilleries and internal revenue bonded warehouses; brandy from fruit dis illeries and internal revenue bonded warehouses; 

other spirits from registered distilleries, fruit distilleries and internal revenue bonded warehouses; and 

alcohol from industrial bonded warehouses. Withdrawals of whisky, brandy, rum, gin, and spirits from 

internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in table 67. 

Tax rate, $9 per tax gallon. 

For tax-free withdrawals, see table 69, 

ssouri, 1,180 

8 6 09 47-5 0-13 
182 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 66.-Withdrawals: Bottled-in-bond distilled spirits; tax-paid, by kinds and 

by months, fiscal year 1 949 

[Tax gallons] 

Month Whisky Brandy Rum Spirits Total 

July 426, 198 3,021 735 429,954 

August 671,167 349 757 572, 273 

September 636, 851 1, 752 472 639,075 

October 999,883 3,283 586 1,003,752 

November 1,181,385 7,372 1,435 1, 190, 192 

December 599,467 1,611 725 117 601,820 

January 637,622 2,560 339 660,521 

February 688,309 2,113 1.940 692.362 

March 666,291 292 951 867,634 

April 637,622 610 510 638,742 

May 421,466 2,117 192 426,775 

June 302,275 1,428 232 303,935 

Total 7,788, 536 26, 408 8, 874 117 7,823,935 

I Represents withdrawals of bottled-In-bond distilled spirits from internal revenue bonded warehouses. 

The withdrawals in this table are included in total tax-pa d withdrawals reported in table 64. These distilled 

spirits were bottled in bond prior to the payment of tax, with the exception of 1,600,054 tax gallons of whisky 

and 2,065 tax gallons of brandy bottled m bond after payment of tax. 

TABLE 67.-Withdrawals: Bottled-in-bond distilled spirits,' tax-paid, by kinds and 

by States, ficca year 1949 

[Tax gallons] 

State Whisky Brandy. Rum Spirits Total 

California 322,607 10,583 242 333,432 

Connecticut 2,844 2,122 4,966 

Illinois 162,138 1,808 163,946 

Indiana 432,470 432,470 

Kentucky 6,000,042 10,056 6,010,098 

Maryland 96,301 21 96,322 

Massachusetts 4,440 2,092 6,532 

Missouri 15,685 • 15,685 

New Jersey 331 331 

New York 19,386 1, 125 3,181 117 23,809 

Ohio 181, 768 810 182, 578 

Pennsylvania 533,025 2,005 1,237 536,287 

Virgima 17,499 17,499 

Total 7,788,536 98,408 8,874 117 7, 823, 93.5 

Represents withdrawals of bottled-in-bond distilled spirits from internal revenue bonded warehouses. 

The withdrawals in this table are included in total tax-paid withdrawals reported in table 85. These distilled 

spirits were bottled in bond prior to the pa ant of tax, with the exception of 1,600,054 tax gallons of whisky 

and 2,065 tax gallons of brandy bottled in nd after payment of tax. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 183 

TABLE 68.-- Withdrawals: Distilled spirits, total tax-free,' by kinds and by months, 

fiscal year 1949 

[Tax gallons] 

Month 

For fortification of 

wine 3 For denaturation For use of the 

United States 

For 

hospital, sob 

entitle, 

and 

educetional 

use 

For 

vessels 

and 

aircraft 

Brandy Sp irit sfruit Rum Spirits Wis-, is- Brandy Spirits 

52,531 101 134,617 42,585 

August 113,120 50,407 150,652 290,485 September 2,305,641 1,719,702 179,029 12,276 October 9,072, 722 6,268,338 166,406 78,463 

November 3, 717, 276 7,704,384 156,989 82,030 

December 989,381 1,172,106 153,486 

January 96,415 178,987 161,100 10,404 509 10 February 81,821 53,502 110,093 22,171 March 98,112 158,204 130, 744 112,899 April 76,056 136,043 137,720 44,872 1,531 May 50,360 46,206 166,501 17,178 3,428 June 103,551 159,182 139, 761 14,468 

Total 16, 754,986 17,647,162 1,757, 078 713,836 2,040 3,428 10 2,504 

For 691)051 To customs menu acturing 

bondedwarehouses 

• 

Month Total 

Whisky Spirits Rum Whisky Spirits Other 

July 8,709 70,647 8,666 9,048 

ERWEIME I .4-ch.f.ide 

827,118 August 12, 631 9,736 13,736 848,306 September 8,406 10,771 44,815 8,769 4, 295, 763 October 65,938 13,840 18,458 14,399 16, 691, 150 November 119,317 35,402 9,752 5,530 11,812, 290 December 41,187 68,611 866 20, 566 10,683 2,458,548 January 110,888 172, 548 23,876 2,808 752 201 

March 

February 163,856 18,185 32,645 8,815 ' ' 493, 294 151,603 35,953 19,894 15,540 722,546 Aprll 

May 

43,870 3,564 26,819 4,091 476,392 21,263 18,137 9,698 328, 875 June 94,763 12,861 19, 376 10,968 562,058 

Total 842,230 442,382 800 252, 539 114,045 834, 962 38, 568, 038 

Represents withdrawals of whisky, rum, and gin from registered distilleries and internal revenue bonded warehouses,' brandy from Mil distilleries and internal revenue bonded warehouses and other spirits from 

registered distilleries, fruit distilleries, and intense revenue bonded warehouses. In addition, 28,400,821 

tax gallons of spirits were withdrawn for transfer to industrial alcohol bonded warehouses. 

Represents 13,999,177 tax gallons of brandy and 16,870,346 tax tallons of spirits-fruit withdrawn from 

fruit distilleries and 2,755,800 tax gallons of brandy and 776,816 tax gallons of spirits-fruit from internal 

revenue bonded warehouses. (Under the Act of June 24, 1940 (Public No. 655, 76th Cong.), effective July 

1, 1940, the tax on brandy and spirits-fruit used In fortification is included in the wine tax.) 

Represents 22,115 tax gallons of gin, 7,607 tax gallons of rum, and 5,240 tax gallons of brandy. 
Total Other 

spirits 

184 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 69.-Withdrawals: Distilled spirits, total tax-free,' by kinds and by States, 

fiscal year 1949 

[Tax gallons) 

For 

hospital, sal- For For fortification of For denaturation For use of the entific, vessels wines United States and and educa- aircraft 

State tional 

use 

Brandy fruit Rum Spirits Brandy Spirits Spirits-- kyle- Whis- ky ky 

Arkansas 6,902 California 16,378,375 17,634,827 75, 570 3, 428 182 

Colorado 1, 229 Connecticut 1,460 

Georgia 9, 678 

Illinois 44,169 

Indiana 10 

Iowa Kentucky 1, 021, 715 42, 585 184 Maryland 17, 516 1,810 Massachusetts 735,363 24 

Michigan 11,228 490,734 Missouri 4,945 10,741 

Nebraska 104, 941 New Jersey 40,797 1,594 62 

New York 73,476 226 

Ohio 15,599 Pennsylvania 2,033 2,040 

Virginia 34,904 Washington 113,675 

Total 16, 754, 986 17, 647, 162 1,757,078 713,830 2, 040 3,428 10 2,504 

For export To customs menu acturing bonded warehouses 

ate Total 

Whisky Spirits Rum Whisky Spirits Other 

Arkansas 5,902 

California 24,361 26,056 171 34,193,006 

Colorado 1,229 

Connecticut 2,547 2,512 6,519 

Georgia 9,878 

Illinois 99,717 169,380 9,865 87 327,218 

Indiana 222,222 142,924 365, 156 

Iowa 42, 585 

Kentucky 400,113 16,900 732 1, 439, 624 Maryland 70,929 60,198 41,732 50,589 345 243,119 Massachusetts 13,337 800 241 718 750,483 Michigan 501,982 Missouri 15,686 

Nebraska 104, 941 New Jersey 711 43,164 

New York 348 74,050 

Ohio 5,886 21,4845 

Pennsylvania 2,059 24,412 195,969 62, 778 34,359 323,656 

Virginia 34,909 Washington 113,676 

Total 842,230 442,382 800 252,539 114,085 834,962 38, 568, 036 

1Bee footnote I, table 68. 

3 See footnote 2, table 68. 

3 See footnote 3, table 68. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 185 

TABLE 70.-Losses: Distilled spirits in internal revenue bonded warehouses due to leakage and evaporation, by kinds and by States, and losses due to other causes, by kinds, fiscal year 1949 

[Tax gallons] 

State Whisky Brandy Rum Gin Other 

spirits Total 

Losses (allowed) from leakage and 

evaporation: 2 

California 

Colorado 

Connecticut 

Georgia 

Illinois 

Indiana 

Iowa 

Kentucky 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Tennessee 

Virginia 

Wisconsin 

616, 123 

771 

6, 663 

1, 761 

2, 012, 629 

3, 218,117 

3, 260 

5,462, 526 

143, 292 

4 

118 

503 

25,639 

32, 679 

195 60 91,999 851,669 

775 

8,932 

2,826 

2,362, 749 

3,507,323 

5,055 

5, 673, 399 

212 

1, 596, 298 

125,902 

5,883 

3, 923 

12, 996 

30, 310 

22, 772 

330, 752 

2,153, B89 

28, 472 

30,192 

231 

782 126 

59 

50 

1, 253 

323,783 

212,045 

1, 795 

202,871 

643 

9,119 35,363 

6,642 

212 

2,470 

8, 574 

8,632 

1,321 

2, 321 39 

1, 517, 489 

79, 435 

1, 278 

1, 933 

12,944 

3, 460 

20, 956 

320,888 

1,849, 565 

26, 232 

30,046 

1,849 

34, 664 

227 

65 

2 

74, 425 

2,827 

746 

668 

25 

1 27 

26,100 

1,101 

3,117 

36,463 

290 

146 

7 743 

715 

6, 747 4,931 869 262,161 

231 

Total 

Losses from other causes 

Total losses 

15,186, 066 

61, 217 

291,280 

22, 723 

54, 631 

128 

36, 641 

2, 674 

1, 183, 037 

235,699 

16, 751, 655 

322,441 

15, 247, 283 314,003 54, 759 39,315 1,418, 736 17,074,096 

Represents spirits produced by registered and fruit distilleries. 'Difference 

between entry and withdrawal gauge of all spirits withdrawn from bonded warehouses. Losses disallowed are included in tax-paid withdrawals. 

: Losses from fire, theft, casualty, etc. 

TABLE 71.-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds 

and by months, fiscal year 1949 

[Tax gallons) 

Month 

July 

August 528, 919, 016 15,322, 964 2, 579, 340 1, 041, 589 55, 005, 378 602,868, 287 September 533, 277, 640 15, 289,104 2, 660, 600 952, 214 55, 596, 818 607, 676,378 October 538, 050, 939 14, 315, 216 2, 536,176 875,129 55, 835, 787 611, 613, 247 November 542, 262, no 13, 211, 289 2, 520,948 885,129 56, 521, 087 615, 401,183 December 547, 533, 941 14, 296,201 2, 504,991 869,641 56,471, 798 821, 677.122 January 559, 822, 363 14, 584, 071 2, 511, 939 900, 604 57,869,259 635,688,196 February 569, 734,161 14,194 178 2,991,462 971,192 58,880, 814 896, 271, 705 March 578,341,576 13, 984,856 2,492,522 1,000,416 58, 769,362 854, 598, 732 

April 586, 591, 731 13, 959,121 2,479,478 925, 071 57, 772,625 661, 728,026 May 593,093, 700 13, 524, 966 2, 990, 012 1,029,229 58, 282,830 668, 420,737 

June 699, 561, 051 13, 519,934 2, 478, 063 974,194 58, l28, 331 874, 602, 925,8431 13,417,613 073 2, CA 720 948,596 57 , 540,929 677, 393

66I,

,819 

I Represents original entry tax gallons except for distilled spirits in cases, for which losses have already been determined. Stocks of distilled spirits in cases as of June 30 were as follows: 1,339,201 tax gallons of 

whisky, 9,645 tax gallons of brandy, 3,855 tax gallons of rum, and 70 tax gallons of gin. 4 Represents spirits produced by registered and fruit distilleries. 

Whisky Brandy Rum Gin 
186 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 72.-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds 

and premises operated, by States, June 30, 1949 1 

[Tax gallons] 

State Whisky Brandy Rum Gin Other 

spirits I Total 

California 

Colorado 

Connecticut 

Florida 

Georgia 

Illinois 

Indiana 

Iowa 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Tennessee 

Virginia 

Washington 

Wisconsin 

Total 

2, 184, 726 

120,566 

184,199 

115, 789 

76, 558, 705 

 72, 160, 936 

284 292,997 

50, 543, 166 

1, 825, 837 

2, 969 

72, 216 

976,139 

149,528 

97, 299 

18, 850,191 

92, 484, 198 

1,251,769 

979, 099 

75,495 

602, 925, 861 

8, 334, 810 

1, 086 

19,902 

176,743 

39, 005 

516,978 

1, 091, 151 

131,973 

9, 405 

76,203 

149,207 

70,478 

29, 512 

19,402 

530,183 

471,687 

752,830 

94, 819 

777, 128 

12, 088 

66,127 

40, 805 

13,417,513 

44,064 

19, 282 

224, 254 

291,039 

208,828 

1,840 

1,305, 827 

5,343 

10,808 

475,293 

2,490, 720 

2,978,186 

45,001 

9,532 

12,232,628 

14, 732, 448 

2,082 

7, 278, 632 

3,214,'200 

155, 225 

205,109 

58,988 

1, 362,499 

91,498 

20,269 

1,369,056 

14, 521 

13, 782,942 

232 

7,925 

948, 596 57, 580,929 

13, 693, 302 

121, 651 

254,604 

176, 743 

165,6600 

89,339, 569 

88, 849, 932 

2,082 

291, 919, 328 

206, 828 

9,405 

53, 861,212 

3, 438, 405 

289,897 

165,108 

2, 358,126 

781,139 

589, 255 

20,982 885 

109,340 

107, 695, 620 

1,263,857 

1, 045,210 

41,037 

83, 420 

677, 843, 619 

51,536 

3,960 

1,334 

16, 888 

641,146 

14, 687 

26,003 

Z 509 

9, 412 

86 

9,927 

178,111 

I See footnote 1, table 7L r See footnote 2, table 71. 

TABLE 73.-Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds, and by years and seasons of production, June 30, 1949 

[Tax gallons] 

Year 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1921 

1941 

1949 

1943 

1944 

1946 

1946 

1947 

1948 

1949 

Total _ - 

Season 

Spring 

Fall 

Spring 

Fall 

PFall rhig ll 

Sing 

Fall 

Spring 

Fall 

Spring 

Fall 

SprMg 

Fall 

Spring 

Pall 

Spring 

Fall 

all 

Spring 

Fall 

Spring 

Fall 

Spring 

Fall 

Spring 

Fall 

Spring 

Fall 

Spring 

Fall 

Spring 

Whisky 

30 

135 

140 

9 

315 

315 

772 

146 

240 

3,183 

4, 701 

1, 248 

1,938 

195 

13,332 

4, 294,088 

8,425,865 

3, 137, 963 

6,631,484 

11, 044,109 

62750, 202 

84, 698,689 

58, 859, 483 

104, 989,025 

34, 500,096 

94, 631, 690 

75, 738,188 

73, 803,912 

602 925,861 

Brandy 

114 

168 

24 

132 

24 

6 

578 

118,230 

2074 

188,848 

32,973 

388,491 

198, 499 

797,068 

498,827 

1, 471, 954 

826, 044 

2, 690, 591 

2,519,840 

1, 060, 207 

179,308 

2,001,217 

464, 298 

13,417,513 

Ruin 

117 

45 

105 

20, 752 

17, 067 

3,956 

4, 521 

7,254 

30,420 

181, 810 

171,852 

208,474 

404,125 

375, 157 

399, 645 

345,709 

79, 598 

104,322 

135,788 

2,490, 720 

Gin 

87 

2 

1, 191 

40,143 

59, 919 

59, 343 

9, 216 

12,479 

44,613 

721,623 

948,596 

Other 

spirits 

84 

91 

3, 620 

3,689 

14 

22,199 

108,46'6 

503, 987 

386, 215 

3, 885, 996 

2, 752, 358 

4, 932 981 

12, 184,951 

18, 272, 692 

14,505,290 

57, 580,929 

Total 

30 

135 

140 

123 

315 

315 

772 

168 

146 

264 

8,183 

4, 950 

1,320 

2, 116 

195 

576 

18,332 

4,433,164 

8, 444,996 

3,310,8588_ 

41,114 

399,334 

228, 938 

6,632, 561 

12 421, 240 

84, 934, 808 

66, 363, 216 

65, 670, 646 

110, 720, 211 

40, 348, 209 

107, 087, 926 

96, 161,012 

89, 627, 321 

677,343, 619 

I See footnote 1, table 71. I See footnote 2, table 71. 5 Corrected figure. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 187 

TABLE 74.-Summary: Production, withdrawals, and stocks of distilled spirits, 

by months, fiscal year 1949 

[Tax gallons] 

Tax-paid withdrawals 

Tax-free Stocks 

Month Produc- Bottled- with- end of 

tion I in-bond Other 

distilled Alcohol Total drawals I month s 

distilled 

spirits spirits 

July 18, 789, 911 429, 954 6, 303, 451 2,956,985 9, 690, 390 327,118 602, 868, 287 

August._ ___ 15, 935, 276 572,273 6, 960, 626 3, 431, 869 10, 964, 768 648,306 607,676,376 

September 21, 153, 855 639,075 8, 665, 855 3, 808, 604 13, 113, 539 4, 296, 763 611,613, 247 

October 34, 815, 427 1,003, 762 10, 452,138 4, 701, 668 16,167, 958 15, 691,150 615, 901,183 

November 37, 253,135 1,190,102 10, 963, 934 5,114, 050 17, 268,176 11,812, 290 621, 677,122 

December a 391, 317 601, 820 6, 777,102 3,158,649 10, 637, 661 2,458, 548 635, 688,196 

January 21, 863, 250 660, 521 5, 888, 985 2 943,101 9, 492,107 752, 201 646, 271, 795 

February 19,631, 423 692, 362 6, 571, 657 3,183, 990 10, 448, 009 993, 294 654, 588, 732 

March 20, 231, 618 667, 534 8, 666, 959 Z 944, 017 12, 578, 510 722, 546 661, 728, 026 

April 16, 922,134 638, 742 7, 116, 379 2, 591, 494 10, 296, 615 476, 392 668, 420, 737 

May 16, 823, 444 423, 775 7, 402, 423 1,021, 821 10,847,819 328,375 674, 661, 073 

June 13, 731, 709 303, 935 7, 327, 949 3, 039, 766 10, 671,650 682 053 677,343, 619 

Total 266, 542 499 7, 823, 935 93, 097, 048 40, 845, 714 141, 766,697 38, 564, 036 677, 343,619 

I Represents production of whisky, rum, gin, brandy, and spirits by registered distilleries and brandy 

and spirits by fruit distilleries. 

I I Represents tax-paid withdrawals of brandy and spirt a from fruit distilleries and internal revenue bonded 

warehouses, whisky, rum, gin, and spirits from registered distilleries and internal revenue bonded warehouses, and alcohol from industrial alcohol bonded warehouses. 

Represents tax-free withdrawals for fortification of wine, for denaturation, for use of the United States. 

for hospital, scientific, and educational use, for vessels and aircraft, and for export, and transfers to customs 

manufacturing bonded warehouses. In addition 28,400,821 tax gallons of spirits were withdrawn for transfer to industrial alcohol bonded warehouses. 

k • Represents stocks of whisky, rum, gin, brandy, and spirits in internal revenue bonded warehouses. 

TABLE 75.-Summary: Production, withdrawals, and stocks on hand June 30, of 

distilled spirits, and premises operated, fiscal year 1949 

[Tax gallons] 

State Production I 

Tax-paid withdrawals I 

Bottledin-bond 

distilled 

spirits 

Other 

distilled 

spirits 

Alcohol Total 

Arkansas 5, 902 

California 36, 832, 355 333, 432 9, 662, 453 601, 289 5, 597,174 

Colorado 1, 533 3, 531 4,067 7, 598 

Connecticut 1, 703 4, 966 348, 753 353, 719 

Florida 

Georgia 23, 053 32 569 32 669 

Hawaii 393 393 

Illinois 44, 074, 940 163,946 18, 601, 27b 1,722, 490 20, 487, 714 

Indiana 32, 671, 241 432, 470 19, 583, 178 6,123, 919 26,139, 067 

'Ora 6, 181, 849 1, 927, 895 3, 439,198 5, 367,093 

Kansas 7, 588, 203 7, 588, 203 

Kentucky 84, 992, 080 6, 010, 098 20, 697, 906 5, 919, 279 32, 627, 283 

Louisiana 834, 494 834, 494 

Maine 2,180 27,161 29,341 

Maryland 17, 093, 691 96, 322 9, 911, 785 914, 004 10,922, Ill 

Massachusetts 1, 899, 192 6,532 1, 489,624 443,186 1,939, 352 

Michigan 5, 359, 543 253,949 271,284 525,233 

Minnesota 113, 586 113, 686 

Missouri Z 009, 126 15,686 96,213 145,597 257,495 

Nebraska 6,184, 392 87, 672 22, 249 109, 921 

New Jersey 1, 160 331 349, 285 1, 324,170 1, 673, 786 

New York 2, 324, 298 23, 809 2, €43, 075 117, 188 2, 784, 072 

Ohio 9, 847, 502 182, 578 1, 919, 186 4, 856, 338 6, 958,102 

Oregon 

Pennsylvania 15, 476,912 536, 267 10, 116, 137 6, 484, 492 17,136, 896 

South Dakota 2,500 

Tennessee 747, 278 164, 006 184 006 

Virginia 274, 544 17,499 87, 042 104, 541 

Washington 132,044 6,627 6,627 

West Virginia 586 586 

Wisconsin 459, 601 5, 735 5, 735 

Total 266, 542, 499 7,823,935 93, 097, 048 40, 845, 714 141, 766,697 

See footnotes at end of table. 
Stocks June 30 1 Number of premises operated 

Fiscal year ended Tune 30- 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

Whisky Total distilled 

spirits 

57, 717,662 63,065,017 

152,807, 235 160, 755,394 

300,658, 508 310,801,839 

445, 285, 663 462, 607, 980 

471,159, 539 497, 527, 755 

978,899, 618 522, 058,134 

480,937, 609 526, 394,924 

504,080,691 551, 424,175 

516, 918,887 587, 751, 374 

424,824, 966 476,345, 030 

348,646,381 376, 277,860 

307,587,545 338, 172,677 

374,072, 055 420, 262, 363 

464,825,305 525,827, 726 

522, 260, 756 594, 733, 085 

602, 925,861 677,343, 619 

Internal 

revenue 

bonded 

warehouses 

117 

192 

263 

277 

265 

303 

296 

288 

275 

269 

268 

249 

278 

267 

262 

244 

Fruit distilleries 

85 

140 

148 

136 

138 

129 

120 

127 

120 

116 

137 

111 

141 

148 

123 

118 

Registered 

distIDeries 

51 

88 

121 

137 

118 

112 

101 

105 

116 

130 

122 

138 

144 

147 

130 

99 

188 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE ?5.-Summary: Production, withdrawals, and stocks on hand June 30, of 

distilled spirits, and premises operated, fiscal year 1949-Continued 

[Tax gallons] 

State 

Tax-free 

withdramas 2 

Stocks 

June 30 3 

Premises operated 9 

Registered 

distilleries 

Fruit 

distilleries 

Internal 

revenue 

bonded 

warehouses 

Arkansas 5, 902 

I...N N OON g 

California 34, 143, 006 13, 593, 302 

Colorado 1,229 121,651 

Connecticut 6, 519 254, 604 

Florida 176,743 

Georgia 9, 678 166, 660 

Hawaii 

Illinois 327, 218 89, 339, 569 

Indiana 365,156 88, 849,932 

Iowa 42, 585 2, 082 

Kansas 

Kentucky 1, 439, 624 291, 919, 328 

Louisiana 206, 828 

Maine 9, 405 

Maryland 243,119 53, 861, 212 

Massachusetts 750,983 3, 438, 405 

Michigan 501,962 289,897 

Minnesota 165, 108 

Missouri 15, 686 2, 358,126 

Nebraska 104, 941 

New Jersey 43, 164 781, 134 

New York 74, 050 589, 255 

Ohio 21, 485 23, 982, 885 

Oregon 109, 340 

Pennsylvania 323, 650 107, 696, 620 

South Dakota 

Tennessee 1, 263, 857 

Virginia 34, 904 1, 045, 219 

Washington 113,675 41,037 

West Virginia 

Wisconsin 83, 420 

Total 38, 568, 036 677, 343, 619 99 118 244 

' See footnote 1, table 74. 

I See footnote 2, table 74. 

See footnote 3, table 74. 

See footnote 4, table 74. 

5 Represents number operated during any part of the year. 

TABLE 76.-Summary: Production, tax-paid withdrawals, and stocks on hand 

June 30, of whisky and of total distilled spirits, and premises operated, fiscal 

years 1934 to 1949, inclusive 

[Tax gallons] 

Fiscal year ended June 30- 

Production I Tax-paid withdrawals 

Whisky Total distilled 

spirits Whisky Total distilled 

spirits 

1934 

1935 

1936 

1937 

1938 

62,352, 666 

149, 112, 923 

223,659,539 

223,457, 850 

102, 895, 872 

76, 506, 388 

169,126,472 

253, 867,925 

258,956,886 

150, 155,92A 

18, 875,964 

50, 780,940 

67,299,166 

72,616,195 

68,611,650 

38,601,236 

75,073,993 

100,383,056 

120,011,294 

114,926,395 

1939 93,003,917 145,326,176 72,059, 023 114, 578,069 

1940 98, 993,303 143, 455,192 81, 267, 368 128,325,941 

1941 121,851,983 175, 208,746 80, 541,974 130,552,148 

1942 120, 257, 424 + 256, 392 400 84,709,171 144,207,510 

1993 19, 520, 698 3 426,474, 062 87,913, 792 136,836,551 

1944 429,069, 171 58,832,992 90,463,887 

1945 41, 562,303 535,439, 513 63,891, 224 142,330, 770 

1946 197,964, 516 306,066, 637 63, 226, 912 178, 131,350 

1947 167,994,805 316, 157, 700 58,822, 676 173, 605,111 

1948 129, 597, 067 244,127,343 53, 603, 200 147,160, 331 

1949 149, 695, 239 266, 642, 499 62, 674,964 141,766,697 

See footnotes at end of table. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 189 

TABLE 76.-Summary: Production, tax-paid withdrawals, and stocks on hand 

June 30, of whisky and of total distilled spirits, and premises operated, fiscal 

year 1934 to 1949, inclusive-Continued 

[Tax gallons] 

I Exclusive of ethyl alcohol. 

2 Includes ethyl alcohol. 

Represents gross production. Net production for such years-that is, the gross production minus 

products used in redistillation-was 255,915,204 tax gallons for 1942, 407,568,226 tax gallons for 1943, 

420,833,502 tax gallons for 1944, and 524,301,407 tax gallons for 1945. 

VI. DISTILLED SPIRITS AND WINES: RECTIFIED 

[Produced by rectifying plants] 

TABLE 77.-Materials: I Used in production of rectified spirits and wines, by kinds 

and by months, fiscal year 1 949 

Proof gallons] 

Month Alcohol Spirits 2 Whisky Brandy Wines Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

2, 537,459 

2, 954, 950 

3,211,062 

4, 249, 936 

4,399, 220 

3, 005, 589 

2, 665, 311 

2,898, 820 

2, 584, 238 

2, 170. 595 

2, 534, 060 

2, 666, 281 

2, 952, 562 

3, 343. 359 

4, 063,141 

4, 782, 836 

5, 082, 153 

3, 103,035 

2, 249, 727 

2, 560, 062 

4, 096, 120 

3, 150, 279 

3, 910, 1 

3,904, 475

24 

2, 563, 234 

3,051, 580 

3,511.390 

4, 594, 583 

4, 708,086 

2, 879,650 

2.524, 708 

2, 757, 381 

3. 285,3% 

2, 723, 331 

2, 764, 333 

2, 754, 123 

63,189 

85, 129 

156, 795 

210, 223 

172, 138 

138, 200 

138, 262 

143, 398 

150,986 

110,953 

85, 336 

106, 251 

21,473 

27, 212 

33,954 

37, 638 

46, 453 

41,057 

25,120 

39, 700 

66,966 

55, 734 

5 

61, 

6,309 

 795 

50,868 

52, 821 

67,076 

73,259 

69, 655 

81, 529 

74, 587 

64, 173 

66,456 

48,118 

59, 760 

54,777 

8,188, 785 

9, 515,051 

11,045,308 

13,948, 475 

19, 472, 705 

9, 249, 060 

7, 672, 715 

8, 413, 534 

10, 250,094 

8, 258, 510 

8, 909, 922 

9,047, 702 

35,824, 521 42, 192, 873 38, 117, 617 1, 560,360 513,411 2753,079 118, 971, 861 

I

ncludes import d liquors as follows: 370 929 proof ga Ions of whi ky, 24,198 proof gallons of brandy, 

21,834 proof gallons of wines, 72,546 proof gallons of other iquors cons! MI6 of 59 1389 proof gallons of rum, 1,803 proof gallons o gin, 2,180 proof gallons of vermouth, 1,027 proof gallons of cordials and 1 quoin's, and 7,852 proof gallons o products for exportation 

Represents high-proof spirits produced at egistered and fruit distilleries. 

3 Represents 108,320 proof gallons of rum, 145,314 proof gallons of gin, 69,297 proof gallons of vermouth, 

165,933 proof gallons of cordials and liqueurs, 20,281 proof gallons of unclassified spirits, and 254,934 proof gallons of products for exportation. 
Fiscal year ended 

June 30 

Alcohol Spirits Total 

Materials used for rectification 

Whisky Brandy Other 

1036 

1937 

1938 

1939 

1940 

1991 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

18,002,394 

29, 268, 533 

20, 626,395 

17, 522, 484 

17, 475,958 

22,844, 540 

19,675,212 

1,734,604 

2,331,970 

21,135,331 

92 301,841 

a 285, 350 

33, 674,979 

35, 829, 521 

(113 

11,898,021 

13, 901,129 

13, 391, 833 

25, 690,096 

35, 690,096 

25, 160, 722 

44,366,831 

54,399, 168 

57, 106,092 

49,916,952 

42, 192,873 

14,072, 689 

15,123,437 

13, 573,665 

18, 554, 212 

15, 295, 513 

17,021, 767 

20,650, 946 

28,037,012 

32,111, 417 

40,848, 886 

45, 822, 758 

43, 692,046 

39, 596,883 

38, 117,617 

172,408 

208,962 

248, 598 

250, 514 

321, 911 

563,257 

904,227 

2, 901,863 

2,772,289 

3, 417, 792 

3, 939, 793 

2,475,048 

1,067,098 

1,1560, 360 

689,348 

658,041 

539, 288 

507, 411 

588, 877 

687, 775 

897, 793 

1,657,855' 

5, 557,375 

9, 766, 036 

5,003,234 

3,070, 329 

1, 319, 083 

1, 276, 490 

32,816,739 

95, 248,973 

43,987, 848 

43, 682, 642 

47,581,388 

54,509,172 

68, 021, 165 

71,021,430 

67, 933,773 

119, 584,876 

151, 473, 794 

148, 628, 865 

125, 575, 845 

118,971,861 

190 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 78. Materials: I Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1949 

[Proof gallons] 

State Alcohol Spirits ] Whisky Brandy Wines Other Total 

California 345,303 1, 875,906 1, 295, 750 612, 532 93,032 44,954 4, 217, 477 

Colorado 613 278 42 833 

Connecticut__.__.__ 110,403 451,753 92,244 5, 160 696 43,532 703,848 

Illinois 1,112, 946 9,028, 053 4, 993, 269 34, 864 120, 825 109, 289 15,396, 248 

Indiana 8, 058, 568 9, 217, 575 9,434, 082 228, 583 96, 295 209,861 27, 244, 964 

Iowa 2,154 311 704 1, 239 4, 408 

Kentucky 8.330, 929 7, 771, 909 8, 970, 861 9,873 76, 010 18, 206 25,177, 788 

Louisiana 2,878 108 777 1,080 4,844 

Maine 10,876 2,560 206 728 14,369 

Maryland 4,150, 740 5,159, 609 4, 901, 810 16, 908 49,760 37, 431 14,318, 268 

Massachusetts 343,955 678,496 268,582 83,831 7,893 911,485 1, 473, 242 

Michigan 153, 901 61, 189 15,218 173,662 32,251 30,037 466,258 

Minnesota 23, 299 81, 694 6,124 21, 647 627 377 133, 768 

Missouri 164, 957 180 444 165, 681 

New Jersey 1,906, 961 913,140 54, 634 32, 482 6, 913 26, 710 2, 940,840 

New Mexico 678 339 4 272 88 1,381 

New York 768, 443 1, 989,073 1, 428, 242 4,383 6, 593 45, 284 3, 742,018 

Ohio 4, 798, 029 638, 980 1, 278, 891 55, 761 13, 564 42,020 6, 777, 245 

Oregon 8, 367 8,367 

Pennsylvania 5, 754, 911 4, 690, M1 5,359,803 277,864 47,598 62,420 16,193 477 

Wisconsin 10, 527 7, 686 7, 902 2, 600 9, 801 133 38, 649 

Total 35,824, 521 42,192, 873 38,117, 617 1,500,360 513, 411 J 763,079 118, 971, 861 

I See footnote I, table 77. 

See footnote 2, tbe 77. 

See footnote 3 , 77. 

TABLE 79.-Production:' Rectified spirits and wines, by kinds and by months, 

fiscal year 1949 

[Proof gallons] 

Month Whisky Gin 

Cordials 

and 

liqueurs 

Brandy Other Total 

July 7,354,284 596,193 146, 592 52,386 37,886 8, 186,321 

August 8, 513, 145 633,348 177,733 46,461 55,058 9,325, 745 

September 10, 271, 202 414, 770 238, 173 98, 051 63, 531 11,085, 727 

October 12, 751, 960 464, 517 352, 652 119, 294 62,342 13, 740, 765 

November 13,377, 649 533, 637 376, 832 110, 174 57, 328 14, 455, 620 

December 8, 797, 533 515, 733 289, 224 90, 902 64, 738 9, 758,130 

January 6, 627, 167 418,336 232,788 80,529 81,698 7,420, 516 

Febr uary 7, 739, 220 397, 479 190, 721 98,817 47,727 8,473, 964 

March 9,206,184 193,645 219,643 114, 002 68,319 10, 202,168 

April 7,345, 301 632, 290 183, 244 86, 870 57,812 8,305, 517 

May 7, 908, 209 688, 620 201, 224 6E 922 67,477 8, 931, 452 

June 7,889,287 823, 279 209, 911 79,337 66, 873 9,068, 687 

Total 107, 781, 621 6, 601,897 2,817, 735 1,042, 745 1710, 764 118, 954, 612 

I For production of distilled spirits at registered distilleries, see tab e 60. 

I Represents 4,328 proof gallons of alcohol, 245,161 proo gallons of high-proof spirits, 46,052 proof gallons of 

rum, 1,872 Proof gallons of vermouth, 69,814 proof gallons of wine, 207,666 proof gallons of unclassified spirits, 

and 135,871 proof gallons of products for exportation. 

REPORT OF COMMISSIONER OF. INTERNAL REVENUE 191 

TABLE SO.-Production; 3 Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1949 

[Proof gallons] 

State Whisky Gin 

Cordials 

and 

liqueurs 

Brandy Other 

Number 

Total of plants 

oer 

ated * 

California 3,260,310 235, 499 46,122 806,139 63,009 4, 210,079 

Rif-1 4`4- flinc"' ;-."" °' W" W° 

Colorado 732 23 755 

Connecticut 186,882 137,754 217,544 162,926 704,606 Georgia 21 21 

Illinois 14,935,961 ' 121 404,036 8, 323 23,889 15,372,325 

Indiana 26,792,933 49,161 191,537 166,109 50,821 27,249,056 

Iowa 2,111 1,023 1,218 4,352 

Kentucky... 25, 142,111 19,496 16,780 4,'605 25, 181,972 

Louisiana 518 4,588 816 5,422 

Maine 4,344 5,738 3,955 14,037 

Maryland 14, 298, 501' 17, 428 96, 859 23,288 14, 376, 076 

Massachusetts... 566,323 400,675 430,330 24,799 93139 1, 465, 866 

Michigan 403, 944 22, 412 37,195 463, 551 

Minnesota 19,889 105, 543 7, 490 132, 932 

Missouri 181 163,082 307 163,570 

New Jersey 119, 039 2, 590,328 212, 835 5, 423 10, 109 2, 932,134 

New Mexico 785 - MO 299 1,234 

New York 3,611,123 27,333 60,636 3, 287 18,691 3,721,070 

Ohio 4,116,401 2,288,876 234,790 145,269 6,785,336 

Oregon 8,380 8,380 

Pennsylvania.... 14, 706, 944 827,649 274,396 198,901 115,054 16, 122,884 Wisconsin_ 15,040 248 12,688 867 10,111 38,954 

Total 107, 781, 521 6, 601, M7 2,817, 736 1,042, 745 I 710, 764 118,954, 612 204 

I For production of distilled spirits at registered distilleries, see table 61. 

Represents number operated during any past of the year. 

See footnote 2, table 79. 

TABLE 81.-Summary: Materials used for rectification and production of rectified 

spirits and wines, and premises operated, fiscal years 1936 to 1949, inclusive 

[Proof gallons] 

I Included with alcohol. 
Specially denatured rum 

Month 

Rum used 

for densturation Removal s 

Stocks 

end of 

month 

Production 

July 

August 

September 

October 

November 

December 

January 

February 

March April 

May 

June 

Proof 

goaone 

140, 943 

161, 141 

171,398 

160,105 

145, 266 

123, 752 

137, 407 

132, 327 

148,126 

148,348 

136,728 

107, 245 

Wine 

gallons 

94, 899 

108, 499 

115, 406 

107, 801 

97, 810 

83, 324 

92, 518 

89, 098 

99, 735 

99, 885 

92, 061 

72,210 

Wine 

gallons 

89, 011 

110, 674 

114, 011 

108, 858 

96, 211 

94, 837 

72, 939 

99, 816 

94, 721 

114,238 

87,111 

74, 217 

Wine 

gallons 

97,181 

44,571 

45, 115 

43,388 

44,462 

32, 377 

51, 484 

40,189 

44, 787 

39, 752 

44, 092 

41, 783 

Total 1, 712, 786 I, 153, 246 1,146, 841 41,783 

192 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 81.-Summary: Materials used for rectification and production of rectified 

spirits and wines, and premises operated, fiscal years 1936 to 1949, inclusiveContinued 

[Proof gallons] 

Fiscal year 

ended lone 30 

Production 

Number 

of plants 

operated Whisky Gin 

Cordials 

and 

liqueurs 

Brandy Other Total 

1938 21,726,685 6,767,295 3,117,552 93,435 743,969 32, 448,806 379 

1937 81, 586, 870 8,147,844 3,812,852 79, 321 684,085 44,310,972 340 

1938 32, 675,622 7,663, 36.3 2, 721,758 33, 824 464,883 43,569,950 304 

1939 33, 593,409 7,231,584 2,192,964 67, 589 325, 769 43,401,295 284 

1940 37,977,224 8,968,097 2,437,706 74,372 301,171 47,656, 570 256 

1941 44, 317,166 6,764, 707 2,542,178 184, 835 348, 742 54,157, 628 245 

1942 55, 961,730 7,597, 941 3,228,135 366,321 616, 776 67,770, 903 232 

1943 60.794,623 2,965. 280 3,965,502 1, 361, 541 1,037, 875 70, 124, 821 215 

1944 57,982,477 898,304 3,985,429 1,515,052 3, 425,143 67,686, 405 229 

1945 101, 64.5,006 7,057,837 6, 686, 947 1,677, 186 1, 796, 413 118, 863, 389 259 

1948 124,727, 150 11, 497,751 11,308,864 1,942,309 1,902, 734 150, 878,888 261 

1947 130,700, 615 10, 547,373 4,545,503 1,677,869 1,088,993 198, 560,353 261 

1948 114,916,903 7,267,090 2, 207,73 654, 478 686, 678 125, 732, 822 237 

1949 107,781, 521 6, 601,847 2,817,736 1,042, 745 710,764 118,954,612 204 

VU. CONSUMPTION OF DISTILLED SPIRITS 

[Distilled spirits bottled by rectifying plants, arehouse -p 

 s] 

taxaid bottling houses, and internal revenue bonded 

w 

TABLE 82.-Bottling: Distilled spirits (rectified and unrectified) bottled for consumption,1fiscal year 1949 

[Wine gallons] 

Rectified products 2 Unrectified products 

Rind Bottled at 

Bottled 

at tax- Bottled at 

Bottled 

at taxBottledin-bond Grand total 

rectifying 

plants 

paid 

bottling 

houses 1 

Total rectifying 

plants 4 

paid 

bottling 

houses 4 

Total products 

Whisky 122, 231, 018 1, 525,621 I 123,756, 639 8, 532, 378 2, 553, 956 11,086, 334 7, 790, 736 142, 633, 709 

Brandy 1, 250, 730 2, 682 1, 253, 412 465, 013 153, 594 608, 607 26, 385 1, 888,409 

Rum 57, 310 564 57, 874 262, 076 60, 214 322, 290 8, 874 389,088 

Gin 7, 232, 671 493 7, 233, 164 2. 989, 758 1,132 795 4,122, 551 11, 355, 715 

Cordials and 

liqueurs._ 4, 292, 018 23,240 4,315, 258 4, 315, 258 

Alcohol 55,848 6,494 62,342 62,342 

Other spirits 239, 254 2,012 241, 266 44, 988 427 45,395 117 286, 778 

Total_ 135, 303, 001 1, 651, 612 136,857,613 12, 340,039 3, 907, 480 16, 247, 519 7, 826,112 160, MI, 244 

I Represents distilled sp rits bottled at rectifying plants and tax-paid bottling houses, and the following 

bottled-in-bond products: tax-paid withdrawals o distilled spirits bottled in bond prior to tax-payment 

and withdrawals of bottled distilled spirits which were bottled in bond after tax-payment. Includes imported distilled spirits bot led after withdrawals from customs custody. Exclusive of 163,930 wine gallons 

of rectified distilled spirits and 92,219 wine gallons of unrectified distilled spirits bottled for exportation and 

98

I 

 414 proof gallons of whisky bottled in bond for export. 

Includes imported dist Iled spirits used for rectification as follows: 370,429 proof gallons of whisky, 24,198 

proof gallons of brandy, 59,684 proof gallons of rum, 1,803 proof gallons of gin, and 1,027 proof gallons of cordials 

and liqueurs. 

3 Includes imported rectEed distilled spirits used in bottling as follows: 331 proof gallons of rum and 2,303 

proof gallons of cordials and liqueurs. 

4 Includes imported unrectified distilled spirits used in bottling as follows: 148,448 proof gallons of whisky, 

75,323 proof gallons of brandy, 195,966 proof gallons of rum, 4,481 proof gallons of gin, and 3,911 proof gallons 

of unclassified spirits. 

I Includes Imported unrectified distilled spirits used in bottling as follows: 28,972 proof gallons of whisky, 

9,803 proof gallons of brandy, and 27,409 proof gallons of rum. 

Represents 861,388 wine gallons of blends of whisky 4 years old or older, 730,628 wine gallons of other 

blended whisky, 122,162,056 wine gallons of spirit whisky, and 2,567 wine gallons of other whisky. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 193 

TABLE 83.-Summary: Distilled spirits (rectified and unrectified) bottled for consumption,' fiscal years 1941 to 1949, inclusive 

[W ine gallonsl 

Fiscalesr Y- ended June 30 Whisky Brandy Rum Gin 

Cordials 

and 

liqueurs 

Alcohol Other 

spirits Total 

119, 548, 126 

136,038, 633 

135, 273, 247 

96, 430,899 

143, 171, 432 

163, 796, 884 

166,218, 217 

149, 232 495 

142, 633, 709 

2, 010, 021 

2, 340, 879 

4, 493,152 

4, 538,048 

4, 053, 886 

3,612,167 

2, 336, 939 

1, 242,393 

1, 888, 904 

1,378,192 

1, 813,449 

2, 917, 579 

12,994,456 

2,024, 582 

951,314 

688,880 

400, 298 

389, 038 

13,316, 856 

14,396, 909 

6, 323,482 

7,461, 770 

10,009,224 

19, 912, 035 

18,645, 18,645,945 

11,409,038 

11, 355, 715 

3, 754, 858 

4, 755, 808 

6, 994,371 

5, 949, 531 

9.166, 562 

13,985,185 

6,702, 954 

3, 380, 369 

4, 315, 258 

341,125 

232,187 

45, 265 

35, 916 

31, 502 

132, 697 

114, 614 

77, 901 

62, 342 

151, 872 

170, 735 

255, 642 

2, 791, 290 

1, 285,811 

1,176, 418 

324, 906 

146,199 

286, 778 

140, 501,650 

159,748, 580 

155, 302, 738 

130, 201, 920 

169, 742, 999 

203, 586, 700 

195, 531,435 

165,888,683 

160,931, 244 

1 Prior to 1941 consumption was represented by tax-paid withdrawals. See table 76. 

VIM DENATURED RUM 

[Relates to denatured rum produced by distillery denaturing bonded warehouses] 

TABLE 84.-Summary- Rum used for denaturation, and production, removals, and 

stocks of specially denatured rum at distillery denaturing bonded warehouses, by 

months, fiscal year 1949 

1 Formula 4 is used in all denaturation of rum. 

TABLE 85.-Summary: Rum used for denaturation, and production, removals, and 

stocks on hand June 30, of specially denatured rum at distillery denaturing bonded 

warehouses, by States, fiscal year 1949 1 

State 

Rum used 

for densturation 

Specially denatured rum Number of 

distillery 

denaturing 

bonded 

warehousee 

operated * 

Production Removals Losses 

stocks 

 June 30 

Kentucky 

Massachusetts 

Total 

Proof 

gallons 

977,390 

735, 396 

Wine 

gallons 

658,077 

495,169 

Wine 

gallons 

659,746 

486, 898 

Wine 

gallons 

3,247 

3, 330 

Wine 

gallons 

16, 291 

25,492 

r4 

I, 712, 786 1, 153, 246 1,146, 644 6, 577 41, 783 2 

I See footnote I, table 84. 

Represents number operated during any part of the year. 
194 REPORT• OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 86.-Operations in specially denatured rum: By manufacturers, by States, 

fiscal year 1 949 

[Wine gallons] 

State 

- 

Received 

Used in 

manillasturing 

Stocks 

June 30 

Number of 

manufacturers 

operating I 

Florida 5,644 5,444 266 

mmN 2. 

Illinois 1 16 

Kentucky 132, 870 130,865 5,094 

Michigan 2,918 2,725 393 

Missouri 46, 900 44,963 7,165 

New Jersey 542 526 35 

New York 5, 613 5, 671 294 

North Carolina 472, 277 477, 206 31, 878 

Ohio 82, 768 84, 854 1, 267 

Pennsylvania 29, 506 28, 212 1, 763 

Tenneswe 200 203 56 

Virginia 368,054 368,754 23,335 

West Virginia 2, 400 2, 311 194 

Total 1, 149, 592 1, 151,535 71, 756 50 

;-Represents number operating during any part of the year. 

IX. FERMENTED MALT LIQUORS AND CEREAL BEVERAGth 

[Produced by breweries] 

TABLE 87.---Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by months, fiscal year 1949 

[Pounds] 

Month 

Grain and grain products 

Malt Corn Rice Wheat Barley Sorghum

ngrai 

Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

275, 174, 532 

265, 632, 457 

242, 960, 784 

204,490, 330 

189, 730, 737 

208, 642, 646 

186, 940, 727 

175,645, 463 

237, 163, 009 

224, 406, 392 

256, 264, 556 

284, 242,381 

75, 974, 997 

76,146, 307 

71, 076,185 

58, 769, 776 

53, 831, 200 

63,642, 065 

55, 678, 988 

54. 234, 650 

74, 036184 

68, 585 586 

77,186 738 

88,958 812 

30, 431, 929 

29, 280 082 

26, 432,585 

24,368,506 

22, 249 362 

22, 660 252 

21,261 229 

19,072 650 

25,146 035 

24, 226 700 

26, 815 701 

28, 016, 550 

247, 700 

571, 500 

523, WO 

443,900 

519, 000 

681, 000 

519,900 

497,300 

674, 900 

530,300 

810, 900 

927,160 

806, 042 

650,623 

543, 320 

519,819 

488, 714 

461, 000 

349,470 

420,060 

518,811 

550,315 

571, 763 

584, 458 

2, 01 7, 533 

1, 577, 701 

1,114, 013 

1, 056, 043 

810, 077 

460, 873 

215,555 

137,030 

133, 048 

165,186 

172, 764 

139, 872 

384, 652, 733 

373, 858,670 

342, 650, 737 

289, 648,374 

267, 629,090 

296, 527,836 

264, 965,869 

250,007, 143 

337, 671,987 

318, 464, 429 

361, 822, 422 

402, 861, 233 

2, 751, 293, 954 818,113 488 299, 961, 581 6 927, 460 6, 464, 395 7, 999,695 3, 890, 760, 573 

Month 

Soy beans 

and soy 

bean 

Products 

Sugar and 

siruPs 

Hops and 

hop 

extracts 

Cassava 

and cassava 

products 

Potatoes 

and potato 

products 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

398,462 

375,050 

347, 032 

321, 548 

260,116 

298, 025 

241, 896 

221, 171 

305, 910 

348, 390 

361,950 

441, 420 

18, 826, 592 

17, 970,388 

16,341, 214 

13, 667, 585 

12, 759, 334 

13, 410, 574 

12,130, 417 

11, 258, 413 

14, 601, 022 

14, 260, 633 

16, 749,177 

18, 055, 733 

4,016, 504 

3,888, 624 

3, 540,989 

2, 976, 500 

2, 732,008 

3, 027, 522 

2, 703, 307 

2, 527, 546 

3, 391, 345 

3,185, 949 

3, 823, 062 

4, 016,365 

3,960, 801 

3,388, 399 

3, 198, 192 

2, 339, 218 

1, 811, 225 

1, 371, 222 

334, 785 

103, 220 

113, 210 

141, 505 

101,053 

57, 900 

Fleggi4§5H§§§§§U§ 

.`ivig4if 

3, 920, 970 180, 631,082 1 39,629,621 16,920, 730 715,040 

I Represents 39,543,133 pounds of hops and 88488 pounds of hop extracts. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 195 

TABLE 88.-Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal year 1949 

[Patinas] 

State 

Grain and grain products 

Malt Corn Rice Wheat Barley Sorghum 

grain Total 

Arizona 

California 

Colorado 

Connecticut 

Delaware 

District of Cobra. 

bia 

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 

Tennessee 

Texas 

Utah 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Total 

6,018,810 

141,826,520' 

20, 281,814 

5,753,980 

5, 064, 345 

2, 912, 625 

11.454, 718 

1,840, 300 

4, 265,066 

2, 340, 640 

153, 861,873 

91, 021,371 

3, 645,571 

59, 362, 231 

55, 780, 514 

68,519,768 

56,361, 866 

141, 214,421 

89, 676,467 

236, 690, 837 

6,696,175 

29,817, 742 

1, 045,000 

938,400 

239, 922, 079 

323,032. 225 

1,883, 025 

165, 559, 652 

13, 062, 995 

301, 901,308 

27, 041, 546 

7, 400, 200 

48, 898,767 

6, 095,210 

5, 154, 330 

53, 095, 611 

1, 924, 200 

360,429, 836 

1, 969,880 

1,732,037 

44, 205,020 

1,898,000 

3, 804, 935 

1,090,250 

78,012, 423 

37, 518, 720 

18,497, 270 

10, 534, 23(1 

19,633,340 

5, 217, 200 

53, 114,005 

28, 735,988 

22,829, 521 

1,790, 175 

4, 526, 714 

80, 289,898 

107, 998, 584 

48,048, 540 

2, 857, 700 

77, 471, 545 

339,300 

11, 452, 665 

951, 750 

19,371, 135 

116,353, 955 

278,300 

962,700 

1,928, 100 

1, 558, 200 

1, 621,600 

935, 500 

809,550 

9(14, 385 

356,050 

187,680 

921,900 

9, 549,990 

1, 8&3, 900 

621,801 

13,926 730 

3,977,807 

780,500 

10,866,900 

9,200 

4, 354, 800 

15, 603,820 

7,484, 500 

90,999, 785 

7, 501, 137 

740, 359 

17,414, 700 

19,369,423 

9, 646, 522 

2, 276, WO 

3, 257, 920 

4, 130, 202 

67, 983,355 

7,449,450 

404,600 

660,011 

8, 036, 500 

1, 275 

629,485 

2, 132,900 

700, 400 

224,800 

155, 700 

18, 400 

102, 600 

3, 690,060 

362,000 

2, 252, 600 

65, 700 

4, 500 

7, 600 

40,700 

49,100 

100 

159,800 

28, 600 

393, 200 

86,800 

1, 429, 400 

463,525 

2,947,700 

212,000 

68,000 

111,000 

97,000 

136,080 

76, 640 

443,150 

10,000 

451, 700 

895,882 

83,560 

921, 200 

54,000 

186,913 

79, 750 

2.756,900 

2, 382, 350 

177,500 

6, 193, MO 

199, 971, 770 

29, 629, 264 

7,403,780 

6, 630,145 

4, 534, 225 

16, 509,153 

2,746 800 

6,015, 327 

3,166, 190 

236, 288, 485 

129, 497, 991 

4, 639,956 

85, 895,001 

77, 265,114 

88,361, 908 

66, 904,166 

209, 832,346 

125, 956,755 

350,415,143 

8. 628, 425 

41,981, 673 

1, 401,050 

1,126,080 

320, 980,938 

450, 064,969 

2, 804, 925 

233, 980, 053 

2,361, 522 

18, 133, 345 

396, 976, 575 

36, 733, 776 

10, 016, 200 

65, 991,702 

7, 747, 360 

7,038, 230 

76, 774,448 

2,696,000 

645, 210, 296 

2, 472, 980 

2 751, 293,964 818, 113, 488 299,961, 581 6, 927, 460 6, 464,395 7, 999, 696 3,890, 760, 573 

II 
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196 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 88.-Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal year 1949-Continued 

[Pounds] 

State 

Soybeans 

and soybean 

products 

Sugar and 

strops 

Hops and 

hop 

extracts 

Cassava 

and 

cassava 

products 

Potatoes 

and 

potato 

products 

Arizona 76,950 661,320 53,931 22,400 

California 313, 586 3, 241, 520 2,093,637 2, 314,669 

Colorado 4,880 262,469 

Connecticut 49,928 1,314,871 73,203 

Delaware 9,975 50,414 62,470 

District of Columbia 24,200 46,490 

Florida 40,379 1,674, 461 185, 341 87,458 

Georgia 342, 650 21, 037 

Hawaii 43,945 928,596 58,878 

Idaho 15,660 27,832 

Illinois 318,409 4, 546, 187 2, 277,621 3,310, 322 

Indiana 15,775 3,682, 762 1,224,950 753,964 

Iowa 6, 205 318,107 52,055 

Kentucky 211,350 885,500 802,127 

Louisiana 117, 910 4,680, 929 733,779 

Maryland 4,379, 828 898,792 

Massachusetts 247,800 15, 645,309 886,011 

Michigan 7, 885 4, 606, 551 2,013, 567 1, 923,050 

Minnesota 55, 361 7, 470,368 1, 237, 971 

Missouri 11,543 4,833,429 3, 811, 966 

Montana 10, 873 514,509 88,329 

Nebraska 713 1, 304. 594 429,437 

Nevada- 531 16,332 

New Hampshire 330,800 20,701 

New Jersey 113,415 19,364, 003 3,350, 031 1, 178, 550 

New York 232,925 24,273, 707 4,827,697 132, 416 715,040 

North Carolina 376,330 27,338 

Ohio 185,299 8,309, 113 2,260,413 512,252 

Oklahoma 2, 717 24, 771 

Oregon 23,653 184,647 162, 091 

Pennsylvania 107,394 48, 180, 383 4,480,393 1,561,429 

Rhode Island 177,300 4,182, 092 467,109 

Tennessee 71,820 887,505 96,155 

Texas 15,265 962,059 581,930 

Utah 78,009 

Virginia 6, 170 440, 156 71, 639 

Washington 67, 584 2,180,878 704,325 

West Virginia 3,960 335,676 29,150 

Wisconsin 1,343, 507 9, 079,372 5,057,348 6, 124, 220 

Wyoming 22,900 428,660 32,297 

Total 3,920,970 180,631,082 139, 629,621 16, 920,730 715,040 

I See footnote I, table 87. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 197 

i5 

16.1 13 's m 

EUREWIWO 

RIVOOW 

4444444446ososs54604arol 

Mt 'BLS '6 

] 

MEIEWan 

atiallgU 

2,883,145I 

4 

S 

RPRE, WNag ../.■ -ei..t: cr5 4 

84EggZgEGgM 

cectotiecierluir:eeprc6 

gt9 'XIS '98 

Tax-freewithdrawals 

!O

WL 

gRUEgOgan 

EigtisT8psgemigi4 

92,9 '200 ' 1 

Forexport 

0i5MMEI-f. 

ggiggd4aswi 

LZ2'ISL 

saXineseg 

palmoo loaf 

nnalltEi p-ne lid et.4 ..7c..■ 57.91;7 

29f'19 

Consumed 

on 

premises 

EigrUgiPla 

ifria6F-;::4:2::::Elt:g 

189 011 

Tax-paid withdrawals 

linoL 

HPIMEIR:i 

Olggitaggi 

890 '609 'se 

In barrels 

andkegs 

unilium 

Eltilitte650 

en giraz 

Bypipeline for bottling 

PringaMEg 

WiltaggtiO cruzite.:4.:ricy7.8./.5•6 

ow 'LOS '69 

I, 

REEMintiig 

Wilgagga4 mr.,r,,,,„,„,„5„..,a, 

as 'see '69 

WOW 

luly August Septe

mber 

October Novemher Dece

mber 

January Fe bruary March April May lune 

Total 

860947-50-14 

A 

4 
198 REPORT OF COl\'lMlSSlOKER OF INTERNAL REVF.NUE 

..­ ··_·_····-_·····=··_-··-·-·······=-··1 ;,., 

]­

<:j 

1:; 

<:: 

';: 

9., 

.... 

";! 

1;:1 

" ...... 

'" k 

g

:: 

., 

'0' 

g

.. 

s: C) 2 ~cr ,g ~- i1. 

\:e'" ­

~~ i II : Oa !_u_.__ .__ .~ __ .~_~ M_ .. ~,~~~.__ .~M__ .-;i ~ ~ ~'':; ­ .s: 

'" 

'"v,

'" ]

'" 

l

,,; 

.... '" 

.~

.~'7j 

::l 

'" d: 

"" .... 

<3 

f

::l 

10 

g 

'" 

REPonT OF COl\Il'.llSSrOl\ER OF lKTERN.-\.L 

T st-ldll.-Summarll: Prodllrlion, Icill~rlralCall, lO$8C8, (lmI8, 

"'of It,,?wll{t:d malt liquor8, Ilnd brell'eriu op~rutcd, Jiscai . ll/slL't 

IlJe lll!l"..l~ or SI I!lJllonJ) 

1f",1 

y";lr

ended 

Jun~ 30 

[ ProdOC'j Tlu'I",fd lion 

Ity r,11le Itn hnr· I 11n~ lOr n.'1ls Ilntl 

botUwlf kl·lt$ 

I T$);· 

In! 

ToW 

1'oloaLh ProducLlon 

;. r.l i~tbL ~=: .:::-::::::::::::::::..::::::::::::::::::::::::::::::: 4.1l27 ~1Ju,Dlbcr . __ _••••••_••• __ ••••• _••• _•••••• _•.. _. 6, 1115 OrIO!'" .... ••• _••••••• _.._••••__•••••. __ ._._..... _ __ .• 2. no So'emb.:r.. __ •• __ •• __ ••. _............ •••••• .•••...•• _ __
 1.502 lIecember. _ _••••••• _._ ••••• 

1, 403 

~):::::::::: 2,746 ::::::::::'::::::::::::::::::::::::::::::::::::: 813 

4.318 

2,6(j/j 

~~ 4,083 .:::::::::::::=:::':::::::::::::::::::::::::C:::::::::::::::, 9,400 

I Totlll. .. "'" '" ••••• "'_'__ '" .• _..•••• _.•••_••• _ _ 4», \J3~

REVEKUE ]09 

,01
 

1:1 
g

I ; 

g 'es 

• 

3 

/ ap1 

A 

 g A 

y 

g e 

01 

A 

n' 

2 g 

4 

t f 

g 

't 43+ 4 8 

g .45 

r 

A 

E g 

A 2 84 .. 08 

4 

S"4- 

4 -4 

° S 

r.1 

ig 

21 

M ! 111 

g $ ..3 e! cc 3- 

'EF A -v afR 

• iSg z - 

z, 

1 41g ° a 141 h 

*; WA 0 

-"

4..., 8 “E 

101 ° 

 H8dgE 

8.EErtf 

.5 24

• , 2 e ea 

45 

ss41. ,.01.15 tt 

ir 5 e?: ,a 11 

s721g ,°° ▪gg. .2.0 RP, 1

svgegn=1 

,0011 

,1aCh 5

cligeRgT 

A 

.o 

A 

a 

0 

a 

cc ca° 

0 

a 

.0 

e6 

C 

of ggliggggIgg4 

ERRHARIggEg 

ote 

E. 41 

g O 

O p

a 

a 

8 4-4 

6 

IC 

g g 

es 

F3kkt 

.4.1ge4r: 7.7 El

EgiggPRREfE - d" 1 

Cl 

t

a 

o g 

-4 

a 4.4 

lor -i 5 

Egg 

Ilg 

of 

0 

e-gg 

EggE 2 4 gggiggggEggg 

ggg4ggIggglg 

E5PERMIERii 

EggS5gE Hgg 

2222pitti 

REERIgg 

Figg2g c.5.44-a5ci kg 

SRES44.0

aeaegeapFmreee 

MEBEREWEHE ,454.44 I

Oggel'grAig 

UggiggigggEg 

flEgggEggIg 

ggiEEEEERig 

eaaaega 

' a. ... 

c".S1 ?g O 

4 

0 

5 

F 

CC 

eawIW 

REgi 

l5S Anssa 05_ 

4.0a8Z4L2.024 

..lass 

_144 

-OVIIptvglo a aoZo442 .a°2 

E?. 

3 

Ft 

200 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF 

, a lo ta

agfEigEgRIIgffg

IIIIRAIREIREEREE5IggER 

04& 

gaeea 

a 

All other 

States 

- 

O 

R 

- 

gEg 

gEg 

dil 

gg 

gf 

RE 

11 

IR 

li 

g 

l Uo i n mst u-s

..: 

a 

g 4 

a 

g 

n 8' 

gg 

14 

gg 

o at uok

g 5.2 

F i 

2 d 

f 011

g 

ra 

g 4 

I R 

New York 

I'l 

fl§Ri 

g 

g Ei 

gg - 

3 

New Jersey 

ees

gti 

- c6

v-, 

' -7 

e 

5 

0 llIk glrue

,-, 

gggIgIggg 

122EgglA2 

g 

2 

gf 

gE 

ly a tat S Se

E " g F.

n' pu

3 

U8 

E 

_rs 

404a4a0f4t2

4 .4 

f t 

. 

m 

. 

1.2 il"80ignSpg

. s. ne.

.. 2f

c43,000b104040
55564a4g4g1 

EHEEERAREIR 

0 

202 REPORT OF COMMISSIONER OF INTERNAL. REVENUE REPORT OF COMMISSIONER OF 

a 

Amelioration 

a

gi 

g 

11 a - 

83 EREEEggEgREE

EREEIFERggEg 

 EnEERNF44RR 

. 

55:4541,M55 

afg,a a a 

vamtuna 

AgEREERERERR 

ffi 

e4e4e4- .vm 

1g5g5

PI§ZZ'atE555 

,,

S55s. 

4F3E5RN?.1REg 

54RHARRRHE 

-ressaa44- -r 

4EEREEFEARn 

EREERREEEIEE 

EKIRallEERRE 

RRRERRREgEgi R gw,„, „ 

0.E005EE15 5 

 55055155M 

1 

X 24 '1114 1 .h 

4LtgEg4gx*, 

Treatment of wines 

Blending 

AA t ne s Pam

4

ROE 

g 

0 g 

R 

a 

EV 

ER 

4 

HE

a 

Fortification 

Resulting 

product 

dasg 

igFE 

- ps• 

, d 

g g . 

Winesused 

AS 

aesg 

AgRE ,c R NA 

Amelioration 

rd po n 10

1 1 11199 211 1 8 {

FAIRER 

r 

as 

05 

RA 

4 

Winesused 

$Ffg',1

ERERRR 

- - -- r 

1g 

51 

ER 

Production 

Grand total / ERRERAIRFREIgg 

Wittig '11 

;.. 

Distilling 

materials 

Ss4 

r5i 

Total 

ENEFEARREREIRg 

5Eggiell* li 

Over14 

and not 

over21 percent alcohol 

E 

g 

4 

4 

.4104 

AR ag ii 

Not over 14 

percentolalco- h 

5Kggdlig 

RHEARREEE 

51 

Eg 

s °Wa

A 

, 

010-togs 

gli'l;gd 

g 

<.7(180g0klissw4=N

A 

I

ila

C 

3 

eqp ailggg 

REREFEMEE 

0 

:27 

O 

Cl 
------------------------------

---

TABL1; 08.-Withdrawals: Still wines, by months) fiscal year 1949 

[Wine gallons] 

Tax·paid withdrnwals I . Tax·!roo withdrawals 

For usc 

Oyer in pro-­ ],ionth O"er H 21 For US<l \\·incs rc~

:-<01 over an I not For usc in For uso in duction F'or uso :111d not in pro­ For utO"ed for Distilling oyor 21 production production or aPl'ri­ For ex· of the l' Th'rG'CuL O,"l~ 24 'I'otlll ol,'cr, dlll:t!Ofl f1IJnily usc as dis· ma.terir,15 Total alt"Ohol pcrCtnl 01 spar' Wwincs pori Unite<! !X'rc.:nt mouth olvin~ usc tilling re.mo\'('.d a!collol 1Ilrobol IklingwUlcs other SIUtes gar materi"ls tOlm ve.rmouth 

---1---1-----+---1----1---1---1---1-----­ ---11-------11------1--­

July__ ._ I,Mo,I)\8 h,WO,·191 2,128 7,237, 7 r06,510 94,720 32, 886 3R,032 32,460 911 384 417,920 1,520,820 2, 204, 649 AIl~lI l. __ .. J, noO, 768 ti, 497. 732 , 300 S. 2·IS. 890 129,4\17 135,818 008 .50.6:13 18.406 1,107 202 165,·158 2,389.859 2,891, &>P1 mber__ 2.273. [)fill 3J~ 10, 233,2'J7 70,78; HO,H2 630 (l(J,333 5,064 1 4,,2 128 29.579.952 31,310, 1 Oolo!l<:r ._ 2, 6tO, ~57 :~~¥:Jl~ 139 1I.294.0:1'i 57,6·10 174,987 66,700 3\1,001 00,388 ~m 3: 121i: 869 132, 538, 568 13C" 0 18,640 Nove.ml.er_. 3, 2Ic., 2'16 9.0UO,lgo J32 12, J06, 762 00, 2 Hi, 792 9,020 ro,6fXl 0.363 I, ,j'lI 3.589,0:15 99,814,03'1 103, i09, 136 D{'C('mheT•• 3,116.024 8,047,629 7(H II. IV·', 357 Coll,678 143,8:11 56.i36 43,OH 44,078 4,1 9 ...... -_ .....-- 1,857,3.,,9 11,7:l0.;I;,l7 16. O'lIl, J52 January ..._. ., <a' 'lSI 7,2CoQ.7U 202 9.~OO,a38 118,000 . 207,956 28,0'18 3:1,410 19,766 fi77.6-'t'l 1,086,564 2. 1721 757 F·.brn3r~· .. _ 2:~2~:}~ 1,ll60 9•.;gr., 40, 1,3r~ 7. 267: m 69.2SU HJi1 271 44,282 25.903 14,62., 1,31 100.24. 23 ,011 1,080,910 :-.tureh. _____ 3.0 ·1,(11& 8,616. 3,830 11, iU:l, 432 67,728 2.8,510 3. liS &2,056 :l-l.36-l 1.914 -------. i- • 1. 'W9. ;5;1 2. W9. 2O:l Aprll .•••• __ 2,:W ,6~9 7, L 1,60~ 1,4SO 9, . ~·I. IlOfi II'J.004 129.619 2'),335 70.&lS 13.810 1,·1-10 ~~U~~ 401.004 1,162,:178 Mar........ 1.92,2:56 ro. 903, 0:l7 110 8,l!8"'.3'l3 97.:>95 182.908 3,5111 CoG,23·' 9,b01 2:487 ]";7,45.j 700,:H6 1,330,3:36
 Juna..____ 2,033,393 6.781,644 ---····79· 310 8,815,3H IS-I,237 145,674 692 73,251 12,6-13 {;. 17(~ 408,7\'4 70:1,120 1,53". r,lJ6 

__~ot31.12'~,O();j.OS9 I 90,031,727 11.87:( 11\1.106.61.9 1,21:1.824 1,979.528 I 2'\5,4M 633.160 261,79S 20.071 674 13.037.437 I 286,692,2,.5 3m. 009, 212 

J TI1= figures repra! t \'itl"lrawals suljcct to ta. nt tJlC lollowh.l(.! mtes: 16 cents per winc gi,lllon all will, 1I0t owr 14 percent olcohol, r,o cent. on wines OWl" 14 ami not over 21 per<:'<'nt alCOhol. llnd $2 on wine.' oveor 21 lid not o"er 21 I rc nl nloohol. 

TABL. 99.-WiUldra-u.: sua wi_. &y StaIa, ji_cal yw," 1949 

[W Ino ~Uonsl

Tax.pald wJthcll"dw,.b I Tax-freo wilhelmwnl. 

-----1----1----1----1----1---1---1---1---1--­------.-----------­

Not o,er 14 perce,,! 

alcohol 

Over H alld not oV"r 21 

pc"(""1

okobol 

Over 21 fmd not ()Vrf 2·1 IX'recllt 

llkohol 

'l'otal 

For tiS(' in 

produc· 

tion of 

'llllrkling 

wines 

For lise in production o! vermouth 

For usc In TJroduction 01 

npel'itif

wines 

olher 

Ihflll vcnnontb 

.F'or 1I!'e 

in pro· duction 

of ,·juc· 

I:ttr 

}·orex· 

port For lamUymc 

)<-or usc ofrbe 

Unih'd 

Stlltes 

'Vllles rc­ Ino\lcd 10r 

usc. ns distillillc 

Jll:lt(lrials 

DbUUillg 

lunterials 

rClllO\·('d 

Total 

AI, "'lm3 ••••••••••• ._. . __ ... .. • ._________ 200 . __ .. __ .. ._ .. _. . 200 

Mk .'18••••_... Zl.930 151,673 3.771 nO,3,,0 ._•••••._. •. _•. •__..... .. __ .. 2, n~ __.•.... 33,1;80 •._ ••••_... 36, ~95

C"HfoTflia. •• 12.951.313 5.',:lSi. 610 8,102 68, ~1;: ~t~ ._ .~~:~:.~. ~~~~~~_ ~::::::::: ..~:~~ ~~ __:~~~~:. ~~~~~~. _ :~~~ 12, 57~:\~ 28.'i, ~J: ~~ m.:m. m 

~::~~~11(.;;(~~~~~~ I~~: m ~;¥: ~~~ ::=:=-::~: &08, S'O 140.•3, 800 ••• ... •. __._. __ •• __ ... _ . __ 2.092 4.06-1 1':~: 6~~ Florida.. __ .._.. 2~, !f19 n. 82~ ••••• __ 49. ;74 •••••••• _. __ _•••• __ 1\17 _.... lV7 a Ol'l!i?- .. 308,2'lO 215,~! ;23,821 . .. 1. 5-10 _•••__ " •__•.•• 348 __ .. __ .._.. • 3'1. !!UC, 30.88·1 

~~~~J~:~~~~~~:~: .....----. 1,3~; :~:::::::: 1,3;; _:::::::::: =-::=::~: ==--=::::: ::::=-::::: ~-=:=--=: ------..g. ::::::_::: :::::::::.__ =::::::~: ..--- 9 

Pnt~~~~::~:~:~:: 1'1: _::~~:.;,~;. ~~::::::: 4, ~~:~ ::::::::::: ::::~:::: :~:::::::: ::::~:~: ~:::::::: :::::~~: :::::::::: :~:::~:~ :::::::::~~ ..._ ~~: f;l~i~I~~=:=: ~: ~~t J, ~:~~ :::::::::=-: 1, ~~U~ =::::::::: =:::::::: -::==:::: ::::~-=::: ... i(378' ····_·65· =:::::::: ::::::::::: :::::::::::: "···-i4:"43.1 

~f~J.:~~~~~~~~:::: ...~~- d~?: ::~::::::= i'~: Th1 :::::::::~ -....;,-~- ::::~:::~ ....~: ~r ::::~': ~~~ ::~:::~: ::::::::: ~~::::::~ :=:::::::~ -.-- --~: j~ Miel1ignD 6!13,702 9&5.958 ::::::::::: 1: 079:000 15, 3M 7,500 _.... ,460 ._•.••••••__•. - __ . 29.314 

Ui~~i:~:=~~ 1.9!:~ '2;~~~~:' ~~~~~~~~~~ 4,:1~~ :::}~~~;: :::i~:~~~ ;~~~n; ~:~:~t~ ::~~':;: :::~~~: ~~::::~~ J~~~~m ;~~;S;~~ =:::~i.~
 ~~\\:~!e~oo__ ..... --S:;: 10',,:"985" -----....-- 1,70'7,673 543,294 7w.on U.368 H6,312 11,;21 81:j 79 ._.. ._._._.... 1,·173.1~? l\~~lb ~~ri)iiii:;::: ":00: 699 '~r.: 0.% =--=::::::: 3:>2, 3M 5'ii _. _ • _._._..... ii(~ ubio.. __ . •••••• 628,(;71 1,623,G:H ._.... __ ._ 2,15230." "·-;8;299' --"-6'-482' ::::::::::: --T(ii~- --6:rm- 4.r,;;o·· - --.. "--'12:490 __... _.... HI,318 Orc~on••••• 198,040 _•••••_•• _ 108:040 __._._. .. • .. .. ••• _ "4 .. _ _. • .. _. ••••• _.. 77-1 

l'l'fillS)'lvlUlia _. I.OS2.OG2 4.20S,oW6 ••••••••••• 5,2f1Q,968 __ 2..'>3,297 3,1,3 • __ .•••••••••••• ••• _._ .._, ••••••_ ••••_ •••~_. 2!J(i.470 

South Carolina... 2't,iO'J i.---.-_.-.- __. 22,.09 _ •••• __ ••••••••••• _ ._••• _ _. 2 ", ,,__.. _ _ • __ _..__ 2 Te>::u.____________ 28,708 1,000,202 • ••••••• l,OSS,070 • ·--63· . . .. .. _ 60 • __.,••, •• __•••••• _.. 113 1 Virgiuin.. .__ 082,12311.188,680 ••__ •• 1,~i1.103 •••••_ •••• _ ••••••••••__ ••_.... 32,500 •• __ •••••• "'7 •••••••••• 1,,10\ 2,' 9 193,530 Washill~I()It._.__ 138,205 855,076 99~,281 .. ... ..... • 745 ...... __ ._ 11>3.026 -480.137 6&1,608 

~n~~~~~J~i:..-=:: -----6.(;6:1 1~~:~ ::::::::::: I~~:~ "'---564' -----i:oi,~ ::==:::: :::::::::: :::~:::::-=:::::~: ::::::::: :::::~:::: ::::~~::::: '--'-i:579 

TOl:!!. •• 29,003,089\00,031.727 ll,8731119,106.£89 1,213,824 1,000.528 205,~(l5 633,100 26l:7;S~ 074 1:I,Q:l7.·j;j( 285,:092,265 303~

I &c lootnote I, toblo !lll, 
206 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 

es, bymonths,fiscal year 1949 

Poe 

el 

0 

a 

E-1 

r4cA 

CQ 

E 

t 

I 

5 

Stooksend of month 

1, 70 18

::!:4.--9£1 c.idgarggg 

5g5g551tig5LA 

NEHMEN! 

,. -... 

- 

79I ( 989 MT '

Over21 and 

not over74 

percent 

alcohol 

.4.4.44.,

Igigggirgggiq 

233RERgR63F.: 

, c6.30$ 

LLL 9Li'

Over 14 and 

not over21 

percent 

alcohol 

ggg55550554 

KO:53354M 

EiRREHREERR 

/6 TOT 621 6

Not over 14 

alcohol 

ttgigftggelgg 

551%ggggg5g1 

§flMiggIg5ig 

9 0 28 ' 809 6

Rg5011PARR5 

REERROER3.433 

a a 

9 ' 'go 611 

Withdrawals 1 

, 1 10 18

a,„,..

3agg5g55ila 

RERgiagRgg 

4 ,4,01,,,,,o, .. 

a TO6 Nin

, £‘1 - 4 • 00

avr-Nsgeaa.4aa 

Aigigg5gg516 

SIVERRiRE13 

--:4-- 

60E 600' ' 111

Tax-paid 

g3RIRR3333U 

giggggeggai, 

WTI 0T ' 689 6

18 9 3£' L

8 988 ' 8£' £6 '189 ' sea 

IT VOL ' 21 ' 1

6 969 ' P ' CO0 998' 862 '

II /9£ 36T '

II 906 ' 39L '

It 663 ' 9E0 '

01 ' 283L62 '

VW V 066 

L ' LW 

z 

a m 

iRRRURRnigi 

1g5gggiggggg .4,6t4144.4aaaa 

t fir L98 136 `

1 L60 ' ' 32i

T L89 ' T20 '

1 '910' LIL

7Z9 ' 109

7E1 2 0E1' 9

I 16 ' 6M 6

81 88 ' '0 t9Z

11 9L8 6 let '

1 6 L99 6 1E6 '

i 'L 382 MC 

2 Z ' FL LSE '

920 772 ' 9

pz gluo

July August Septe

mber 

October November December January February March April May June 

Total 

!Numberof premises 

operated' 

SSETsl mlo io, 

Fq' 5 a 

2 " 2, ^-

Al 

SI -1 21.tr"" -" "ne - 

Stocks June 

M I 

4 1 10 11

ialg5r d

ummls 

eg 

5 

gIg

3RE

.. x 

o2 

rai 

g as 

^" 

IR 3 

Over14 and 

notover21 

percent 

alcohol 

a

311nSE13! 

ggegad 'g 

g 

*gil

.130

:7

!I 

 1 

Z .° 

1!!! -§ . 

4 

!!! 

ERROMIRME331

grgwg t *fifti

4 

4 4 7111 1 es 8 sl

gralRagggIREI

VOW gaigRa

R 

4 a 

, na - 400

RIggERi 

g5'gR: g 

g 

'3 

a 

R 

.1

3 

.: 

, kr as Plaa

RigEgUR 5gHiRRU

Wgq' 6"5115a

i 4 a 

ERPARRIgi 9 

5gggia gg a 

4 

4 

'OE R 

8 1 078

A o g 

lig111121 

aUSagnE6

R1

At 

tms 

5

v
208 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 102.-Summary: Production, withdrawals, losses, and stocks of sparkling 

wines,' by months, fiscal year 1949 

[Hali-pint units] 

Month Production 

Withdrawals 

Losse' 

. Stocks end 

of month 

Tax-paid s Tax-free Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

1, 

2, 

1, 

1. 

1, 

1,

2,

1, 

1, 

3,

1, 

3. 

278, 778 

436, 116 

352, 400 

088, 840 

610, 139 

423, 798 

008,616 

201, 390 

473, 716 

757, 816 

951, 013 

253,150 

1, 

1,

2,

2, 

3, 

3, 

1, 

1, 

1, 

1, 

1, 

1, 

133, 989 

380, 963 

358.144 

546, 049 

242, 836 

366, 164 

354, 274 

142, 156 

303, 712 

051,024 

240. 712 

545, 233 

51,291 

63,949 

119,038 

103. 877 

93, 330 

142,306 

210, 004 

302.149 

372,175 

136, 687 

106,052 

109,872 

1, 185, 280 

1, 444, 912 

2, 477,182 

2.649, 926 

3, 336,166 

3, 608, 970 

1, 564, 278 

1, 444, 305 

1, 675, 887 

1,187, 711 

1, 396, 764 

1,655,105 

50,997 

76.593 

58, 633 

60,597 

88,868 

222,736 

50, 577 

42,787 

45,899 

39, 297 

47,468 

186.858 

36, 516, 803 

37, 429, 803 

36, 247,646 

34, 587, 415 

32, 802, 693 

30, 505, 306 

30, 897,183 

30, 599, 487 

30, 305.503 

32, 941, 298 

33, 453, 611 

34, 859, 413 

22, 836, 772 21, 665, 256 31, 810, 730 23,475, 986 971,310 34,859, 413 

Includes artificially carbonated wines as follows: P oduction, 4 7,046; tax-paid withdrawals, 480,345; 

tax-free withdrawals, 3,375; Iowa, 2,847; and stocks June 30, 149,881 half-pint s. 

'These figures represent withdrawals subject to tax a the following rates: 15 cents per hall-pint unit on 

naturally carbonated wines and 10 cents on artificially carbonated wines. 

s Represents 1,299,942 half-pint units removed for conversion to still wines and 510,788 removed for export. 

TABLE 103.-Summary: Production, withdrawals, losses, and stocks on hand June 

30, of sparkling wines,' and number of premises operated, by States, fiscal year 1949 

[Hall-pint units] 

State Production 

Withdrawal 

Losses Stocks 

June 30 

Number 

of gresemTax-paid operated 3 3 Tax-free Total 

California 

Florida 

Illinois 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Texas 

Wisconsin 

Total 

8, 087, 584 

308,028 

1, 297, 778 

1, 095, 067 

10, 528, 517 

1, 496, 640 

1,078 

21,080 

6, 614, 963 

323,616 

1, 614, 222 

998,962 

10, 954, MO 

1, 016, 728 

2,456 

162, 820 

1,392 

2,016 

2,952 

1,720 

460 

18.600 

1, 061, 444 

7,369 

32, 229 

201, 200 

471,330 

37, 158 

7,676, 407 

2,456 

162, 820 

2,952 

330, 985 

1, 646, 451 

1, 160, 162 

11, 425, 679 

1,063, 886 

1,720 

460 

18,600 

1,392 

2,016 

169,565 

332 

916 

32 

5,927 

66,343 

38, 055 

596, 325 

92,659 

4 

48 

1,104 

9, 894, 765 

4,316 

130, 208 

2,880 

1,296 

5, 688 

481. 444 

4, 761, 38.5 

1, 338, 915 

13, 863, 688 

4,372,168 

624 

772 

51,264 

.1.. CI sr C4 I: 71; •-• 

22, 836, 772 21,665, 256 41,810, 730 23, 475, 986 971,310 34,859,413 Ile 

I See footnote 1, tab e 102. 

I See footnote 2, table 102. 

Represents wineries, bonded storerooms, and field warehouses that operated during any part of the year. 

4 Represents 1,299,942 half-pint units removed for conversion to still wines and 510,788 removed for export 

from California, Missouri, New Jersey, New York, and Ohio. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 209 

TABLE 104.-Summary: Production, withdrawals, losses, and stocks of vermouth, 

by months, fiscal year 1 949 

[Wine gallons] 

Month Production 

Withdrawals 

Losses 

Stocks 

end of 

month 

Tax-paid 1 

Tax-free 

for export Total Over 14 

and not 

over 21 

percent 

alcohol 

Over 21 

and not 

over 24 

percent 

alcohol 

Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

101,734 

124,270 

149,105 

191, 082 

167,313 

200,734 

190,029 

228,383 

269,816 

145,954 

184,392 

185,633 

87,287 

122,667 

165, 554 

240,845 

234, 718 

212,065 

177,958 

163,836 

195,223 

177, 910 

194,869 

153,705 

Nn 

87,287 

122, 567 

165, 554 

240, 847 

234,720 

212,065 

i77, 958 

163,836 

136,223 

177, 910 

194,869 

153,708 

914 

1, 016 

36 

808 

874 

8,444 

4,414 

1,433 

1,674 

659 

1,796 

556 

88,201 

123,583 

165, 590 

241, 655 

235,594 

220,509 

182, 372 

165,269 

196,897 

178,569 

196,665 

154,264 

634 

1, 615 

6, 547 

2,024 

792 

28,497 

3, 441 

2,615 

1, 169 

3,840 

2,840 

21,348 

1, 465, 941 

1, 467, 419 

1, 946, 598 

1, 388, 530 

1, 321, 376 

1,275,945 

1, 288, 274 

1, 353, 247 

1, 425, 719 

1, 386, 024 

1, 374, &31 

1, 353, 258 

2,138,445 2, 126, 537 7 2, 126, 544 22,624 2, 149, 168 75,262 1, 383, 268 

1 These figures represent withdrawals subject to tax at the following rates: 60 een s per wine gallon on 

vermouth over 14 and not over 21 percent alcohol and $2 on vermouth over 21 and not over 24 percent alcohol 

• 

TABLE 105.-Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of vermouth, and number of premises operated, by States, fiscal year 1949 

Mine gallons] 

State Production 

Withdrawals 

Losses 

Stocks 

June 30 

Number. 

of 

premises 

operated s Tax-paid I Tax-free 

for export 

Total 

California_ ___ _______ 

Colorado 

Connecticut 

Florida 

Georgia 

Illinois 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Wisconsin 

Total 

662, 131 

149,570 

541 

1,613 

7,500 

409, 465 

900,135 

6,482 

1,008 

680,602 

2, 057 

1,745 

386, 852 

826, 286 

456 

173,637 

in 

22, 530 

1,313 

406 

4,913 

2,707 

12 

7, 684 

14,341 

833 

17,659 

96 

189 

666 

4,014 

698,261 

456 

173, 637 

171 

2, 153 

22, 530 

1, 313 

1,934 

4, 913 

387, 518 

830,300 

7, 684 

14,341 

833 

405 

2, 707 

12 

45,870 

76 

1,338 

14 

628 

61 

230 

116 

107 

7,190 

18, 967 

520 

109 

36 

842,294 

1,790 

33,958 

68 

1, 918 

5, 252 

6, 468 

1, 212 

969 

608 

13,204 

84, 663 

376, 380 

5, 988 

3, 836 

1,650 

..... f.3a C., CI 

2, 138,445 2,126, 544 22,624 2, 140, 168 75, 262 1,383, 258 181 

I Represents over 14 and not over 21 percent alcohol with the exception of New York which includes 

7 wine gallons of vermouth over 21 and not over 24 pereen alcohol. These withdrawals were subject to 

tax at the following rates: 60 cents per wine gallon on vermouth over 14 and not over 21 percent alcohol 

and $2 on vermouth over 21 and not over 29 percent alcohol. 

Represents wineries, bonded storerooms, and field warehouses that operated during any part of the year. 
WO E g

G 

! 

5 

8 

8 

3 

IMEHRTORgin 

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MUM' 

MIME 

W4Vagg 

vecbat.,a 

5116gal 

gligg5 

gflgig15 

8 S8 gOOS831130213: 8 31.3 

7.ERIn§ggl 11E0 

NMUUMWERR 

gfMingtilgagf 

ggecomlargggs:4 

edggaRiggiisk12 

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Seefootnotesat end of table. 

13, 

ro 

r

m 

"E 

OL. 

*la 

h Po 

t a l 

1.1 

e) 

.33 

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210 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE I06.—Summary: Production, withdrawals, losses, and stocks of aperitif 

wines other than vermouth, by months, fiscal year 1 949 

[Wine gallons] 

Month Producdon 

Withdrawals 

Lime8 

Stocks end 

of month 

Tax-paid I Tax-free 

for export 

Total 

Iuly 20,350 3, 894 

ggVigli111112 seegna

ccq#, 

August 28, 423 9,096 900 

September 19, 981 18,528 

October 20, 062 19, 413 

November 34,845 36,882 

December 58, 795 69,865 

411 

January 18,152 1Z 612 180 

February 22, 067 4, 312 72 

March_ 29,762 4,109 60 

APril 17,835 6,586 

May 21,114 13, 693 

June 20,418 4,918 

Total 307, 394 203, 876 1, 212 205, 088 1, 824 143, 043 

1 Represents wines over 14 and not over 21 percent alcohol, subject to tax at 80 oents per wine gallon. 

TABLE 107.—Summary: Production, withdrawals, losses, and stocks on hand June 

30, of aperitif wines other than vermouth, and number of premises operated, by 

States, fiscal year 1949 

[Wine gallons] 

State Frothier 

tion 

Withdrawals 

Losses Stocks 

June 30 

Number 

of premLies opersled s Taxpaid 1 

Tax-hte 

for export 

Total 

Connecticut 

New York 

Pennsylvania 

Total 

275 

8, 040 

299,079 

Z 483 

201,118 

275 

12 

1,200 

Z 495 

202,318 

275 

412 

1,412 

7, 222 

135,821 

1 

7 

1 

307, S94 203,876 1,212 205,088 1,824 143,043 9 

See footnote 1 table 108. 

2 Representa wineries, bonded)3toreroom , and field warehouses that operated during any Dart of the year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 211 
IA 

roo 

.t 

Ve mou r th 4 (winegallons) 

211 

ggea 

z-- 

cs 

t ia m34 

19 '8' 

eo 

a y 

Sparklingwines a (half-pin 

a! 

g 

Eg 

lel 

T 

55 

hyu 

3% ;.1_,FFEMTr.2ai gro 

EREEEIROOM 

gOXIVE:RRE5R 

MgREMIRRE 

aVIWRIEEEE 

k- c4Irs,EFIEIRERVA 

IggElgOREERR .-7,-181‘4814941499 

ovCli S ;IS SS A g3 n E'S gig 832 

iRRiFigirOgnEn. :4; 

VEgggEtiEgin1 

sc‘g.7.".n7ggIgg 

.1.RIE4ERRIONte 

gagggRIREIRUIR 

RiglaMERRFRFE 

"tr=gREEFX-inRIEE ---- c”eacerc'anaR4 423 N 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

21 

2 4 . 

z

glx " 

s R 00 so 

yid 

.1S. 

;V4,4Pc4 

1 

ff 

53EgEgginigEHE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 213 

TABLE 109.-Summary: Materials used for the production of ethyl alcohol, distilled 

spirits, fermented malt liquors, and vinegar, by kinds, fiscal year 1949 1 

Kind alcohol Registered Industrial Vinegar 

distilleries plants vaporizing Breweries using the Total 

process 

Grain and grain products: M alt Pounds Pounds Pounds Pounds Pounds 

Corn 22, 586, 600 305, 660, 676 2, 751, 293, 954 1, 026, 640 3, 080, 567, 870 66, 755, 486 1, 659, 522, 064 818, 113, 488 8, 396, 560 2, 542, 787, 598 

Ric Rye e 17, 236 375, 918, 617 950, 634 376, 886, 487 

Sorghum gram 299, 961, 581 299, 961, 581 Wheat 58, 145, 679 138, 659, 105 7, 999, 695 204, 804, 479 

Barley 1, 972, 447 35, 489, 975 6, 927, 460 43, 889, 882 6, 464, 395 6, 464, 395 

Total 138, 977, 448 2, 515, 250, 437 3, 890, 760, 573 10, 373, 834 6, 555, 362, 292 

Potatoes and potato products Sugar and elrups 1,126,951,015 156, 473, 978 725, 040 I, 284, 140, 033 

Flops and hop extracts 948, 826 14, 711 180,631, 082 152, 440 181, 247, 059 

Ethylene gas 39, 629, 621 39, 629, 621 36, 697, 438 36,697, 438 cassava and cassava products Soy beans and soy bean products 16,920,730 16, 920, 730 3, 920, 970 3, 920.970 )ther materials 2, 772, 013 1, 927, 507 93, 467 4, 742, 987 

Sulphite liquors Gallons Gallons Gallons Gallons Gallons 229, 549, 200 golasses 229, 549, 200 156, 731, 884 5, 057, 738 6 877 515 167,667, 137 :thy] sulphate 131, 818, 786 , , 131, 818, 786 )ther materials 22, 219, 382 5, 844 5, 233, 507 27, 458,733 

Proof 

Products used in red istillation. _ . . Pray gallons Prey gallons Proof gallons gallons Proof gallons 24, 983, 602 5, 713, 487 30, 697,160 

' Exclusive of materials used at fruit distilleries for the production of brandy and spirit -fruit and at 

wineries for the production of wine. 

860947-50-15 
214 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

XI. VINEGAR 

[Produced by vinegar plants using the vaporising process] 

TABLE 110.-Summary: Materials used at vinegar plants, and production and stocks 

of vinegar, by months, fiscal year 194 9 

Month 

Materials used 

Grain and grain products 

Molasses Yeast mash 

beer 

Corn Rye Malt 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

Pounds 

495,000 

240,000 

525,000 

670,000 

755,000 

870,000 

930,400 

940,000 

1,036,480 

769,720 

619,960 

545,000 

Pounds 

54,762 

27,320 

68,913 

75,260 

84,680 

97,560 

104,960 

105,760 

118,720 

90,520 

70, 209 

61,970 

Pounds 

59,040 

29,420 

63,770 

81,370 

91,670 

105,280 

113,680 

114,210 

128,240 

97,590 

75,650 

66,830 

Gallons 

465,836 

606,164 

489,315 

522,298 

477,912 

451,332 

471,804 

487,283 

623,950 

537,965 

518,599 

425,057 

Gallons 

496,000 

407,000 

401,150 

427,680 

396,560 

443,510 

426,076 

366,948 

396,476 

390,966 

394,460 

283,208 

8,396,560 950,634 1,026, 640 5,877, 615 4,829,034 

Month 

Materials used-Continued Vin gar 

concentrate 

Citrus waste Chemkals Other 

materials Production Stocks end 

of month 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

Gallons 

69, 900 

66,036 

56, 505 

62,809 

55,850 

47,300 

29, 500 

16, 573 

Pounds 

2, 716 

3,069 

1,130 

1,786 

3,293 

5,041 

3,868 

4, 181 

3,359 

4, 158 

6, 768 

4,098 

Pounds 

4,975 

10,650 

9,265 

1, 660 

10, 726 

66,844 

41, 718 

7,602 

100-grain 

gallons 

2, 155,071 

2,227,306 

2, 238, 878 

2, 329, 351 

2,093,211 

2, 104, 197 

2,131, 142 

1,930,329 

2, 139, 577 

2,049,033 

2,102, 538 

1,916, 827 

100-grain 

gallons 

4, 199, 561 

3, 288, 374 

2,251,882 

2, 613, 216 

3, 225, 207 

3, 854, 176 

4,182, 297 

4,403,827 

4, 678, 867 

4,681, 610 

4,853,381 

2,877,138 

404,473 42,467 1153,440 25,417,460 2, 877, 138 

I Represents 125,890 pounds of corn sirup, 26,550 pounds of raw sugar, and 1,000 pounds of hydrol. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 215 

TABLE 1 11.-Summary: Materials used at vinegar plants, production and stocks of 

vinegar, and premises operated, fiscal years 1943 to 1949, inclusive 

Fiscal year ended June 30- 

Materials used 

Grain and grain products 

Molasses 

Corn Rye Malt Wheat Other 

1943 

2944 

1915 

1946 

1947 

1948 

1919 

Pounds 

13, 70,3,436 

4,064,120 

7,587,069 

3,826,424 

 8, 441, 974 

8,472,182 

8,396, 560 

Pounds 

952,050 

933,920 

892,104 

872,292 

981,826 

951, 180 

950,634 

Pounds 

2,149,426 

1,378,186 

1,370,059 

 1,172,477 1,172, 

1, 334, 799 

1,053,847 

1,026, 640 

Pounds 

65, 374 

5, 767, 682 

3,795,255 

1,401, 731 

735,445 

Pounds 

5 96,000 

5 10,865 

1 346, 851 

5, 770, 950 

Gallons 

4,048, 706 

5,438,244 

5,178,148 

5,331,935 

5, 483, 64.1 

5,877, 515 

Fiscal year ended 

June 30- 

Materials used-Continued 

Number 

Vinegar 

of plants 

operated Yeast mash 

beer 

Chemieels Other materials Produclion 

Stocks 

June 30 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

Gallons 

10, 287,191 

14, 045,890 

19, 907,360 

22,036,550 

21,187,375 

6, 790, 401 

4,829,034 

Pounds 

17,559 

46,662 

42,467 

16,271 

20, 914 

24,759 

38,073 

Pounds 

4 80,000 

77, 356 

5 153, 440 

Gallons 

1, 210, 916 

5 23, 933 

I 254, 861 

8404, 473 

ga 

100-gra

llons

in 

22, 126, 578 

24, 616, 355 

24, 755,614 

25, 235, 255 

26,855, 444 

24.816, 502 

25, 417, 460 

100-grain 

gallons 

3,065,621 

3,521 233 

4,264, 553 

3, 014, 634 

3, 588,247 

4,428,397 

2,877,138 

CO it nMtiti - 

Barley. 

Oats. 

I Represents 273,556 pounds of barley and 73,295 pounds of oats. 

Corn sugar. 

I Corn situp. 

Citrus sirup. 

A molasses product. 

Represents 254,311 gallons of citrus waste concentrate and 550 gallons of cane sirup. 

Represents 125,890 pounds of corn sirup, 26,650 pounds of raw sugar, and 1,000 pounds of hydrol. le Citrus waste concentrate. 

XIT. CLAIMS 

TABLE 112.-Claims for redemption of stamps, remission, refund, and abatement of 

taxes, fiscal year 1949 

Redemption of 

stamps 

Remislion of 

taxes 

„,,„,..., Refund 

of taxes 

Abatement of 

taxes 

Unoollectible 

taxes 

Total 

number 

Total 

amount 

On hand July 1, 1948 

Received during year 

Reopened during year 

Total 

Allowed 

Rejected 

On hand June 30, 1949 

Total 

264 

2,060 

28 

467 

4,059 

335 

37 

10, 03 

40 

8 

62 

1,846 

1,166 

18,570 

73 

$1, 615, 672 

15, 778,387 

138,800 

2,352 4.526 10,401 624 1 , 908 19,811 17, 532, 859 

1, 969 

203 

180 

3, 260 

773 

493 

8,984 

886 

531 

491 

78 

55 

1, 826 

14 

68 

16, 530 

1,954 

1,327 

14, 658, 699 

964,318 

1908 , , 842 

2,352 4,626 10,401 624 1,908 19,811 17, 532, 859 
216 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 113.-Claims for drawback, fiscal year 1949 

Distilled spirits used in 

nonbeverage products 

Products exported 

Distilled spirits and 

wines bottled espedaily for export 

Distilled spirits exported in original 

packages 

Number Amount Number Amount Number Amount 

On hand July 1, 1948 

Received during year 

Total 

Allowed 

Rejected 

On hand June 30, 1949 

Total 

52 

4,159 

$418,755 

29, 061, 348 

52 

3, 644 

$193,078 

3, 270, 340 

1 

6 

$45,150 

131, 608 

4, 211 29, 480,103 3, 696 3, 463, 918 7 176,758 

4, 102 

61 

48 

28, 728, 739 

43,653 

707, 711 

3, 508 

23 

165 

3,161, 234 

288, 541 

13,643 

4 

3 

95, 127 

178 

81, 953 

4, 211 29, 481,103 3, 696 3, 463, 418 7 176, 758 

Products exportedContinued 

Stills exported Total 

Alcohol used in flavoring extracts, toilet 

and medicinal preparations 

Number Amount Number Amount Number Amount 

On hand July 1, 1948 

Received during year 

Total 

Allowed 

Rejected 

On hand June 30, 1999 

Total 

6 

885 

$38, 812 

899,241 

1 

9 

$22 

748 

112 

8,703 

$695, 817 

33, 313, 285 

891 888, 053 10 770 8, 815 34, 009,102 

857 

34 

838, 981 

. 49,072 

8 

2 

286 

484 

8, 479 

86 

250 

32, 824, 367 

57,958 

1, 126, 777 

891 888,053 10 770 8,815 39, 009, 102 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 217 

MTh LABEL ACTIVITY 

TABLE 114.-Label activity under Federal Alcohol Administation Act, fiscal year 1949 

Applications received Certificates issued 

Applications disapproved 

Total 

For approval For exemption Total Approvals Exemptons 

DISTILLED SPIRITS 

Domestic 8, 863 160 9, 023 8, 341 165 320 8, 826 

Imported 1, 405 1, 405 1, 168 51 1, 219 

Total 10, 268 160 10, 428 9, 509 165 371 10,095 

WINES 

Domestic 15, 796 243 16,039 14, 835 158 366 15,359 

Imported 4, 161 9,161 3, 759 80 3, 839 

Total 19, 957 243 20, 200 18, 594 158 446 19,198 

MALT BEVERAGES 

Domestic 1, 433 1, 933 1, 223 51 1, 274 

imported 130 130 104 10 114 

Total 1, 563 1, 563 1, 327 61 I, 388 

Grand total 31, 788 403 32,191 29, 430 323 878 30, 631 

XIV. ENFORCEMENT, ALCOHOL TAX UNIT 

TABLE 115.-Enforcement, Alcohol Tax Unit: 1Seizures and persons arrested, by 

months, fiscal year 1949 

Month 

Seizures 

Persons 

arrested 

Stills 

Non-taxpaid distilled 

spirits 

(wine 

gallons) 

Non-taxpaid 

wines 

(wine 

gallons) 

Mash 

(wine 

gallons) 

Automobiles Trucks. 

Property 

(appraised 

value) ' 

July 620 9, 208 889 280,484 103 37 $219, 480 700 

August 641 10,124 921 294,748 84 36 263,763 702 

September 568 9, 424 17 229, 267 108 45 193, 451 701 

October 619 10, 995 208 320, 154 98 31 192, 994 723 

November 561 8,383 548 281, 895 107 34 195, 113 722 

December 875 8, 786 9,182 452,176 91 28 170, 948 795 

January 739 10, 745 1, 177 371, 092 83 30 160, 283 730 

February 666 8, 507 279 299,144 110 26 329, 211 716 

March 738 10, 253 2, 800 337,824 93 28 237, 182 879 

April 708 11,116 1, 146 339, 395 110 42 219,727 776 

May 631 9,836 466 273, 658 97 32 150, 614 738 

June 642 11, 978 550 231,645 114 29 145,422 733 

Total 8,008 118, 855 12, 683 3, 661, 932 1, 198 398 2, 475, 188 8, 915 

' Includes seizures and arrests in cases adopted, as well as originated by the Alcohol Tax Unit. 

2Includes $62,831, represen ing the appraised value of 19 au °mobiles, 1 truck, and 1,504 win gallons of 

tax-paid liquors, seized for violations of the Liquor Enforcement Act of 1936, and the value of 33,784 wine 

gallons of tax-paid liquors seized for violations of other internal revenue laws. 
Staff decision 

Number 

of 

cases Overassess. 

meat 

Agreements before statutory notice (including agreed 

overassessments and agreed claim rejections) 

Agreements on agents' statutory notices during 90-day 

period 

Agreements on reconsideration after Staff's statutory 

notices 

Defaults on Staff's statutory notices (no petition filed) _ _ 

Defaults on agents' statutory notices sustained by Staff 

(no petition filed) 

Unagreed overassessments and claim rejections 

Total 

3,457 

252 

51 

613 

119 

349 

4,841 

$22, 513, 656 

101,812 

407, 207 

2, 115,371 

18,123 

820,646 

25, 976,816 

218 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 116.-Enforcement, Alcohol Tax Unit: I Seizures and persons arrested, by 

States, fiscal year 1949 

State 

Seizures 

Persons 

arrested 

Stills 

Non-taxpaid distilled 

spirits 

(wine gallons) 

Non-taewines (wine 

gallons) 

Mash ,.„;,.., (wine 

gallons) 

Automobiles 

yard n 

Trucks 

Property 

(appraised 

value) s 

Alabama 1,263 10,086 4M,468 104 30 *239,605 

acq w=r4c !.wr gr

A ug sgm9 Itec an:w irg-prrig-sArizona 4 1 75 

Arkansas 85 711 21,241 17 9 19, 183 

California 22 230 5,841 4,612 6 3,160 

Colorado 1 636 

Connecticut 5 60 180 3 8,313 

Delaware 5 7 25 212 

District of Columbia 1 46 2 300 1 400 

Florida 286 8,708 201,696 51 27 93,375 

Georgia 1,571 34,437 776,165 191 90 303,902 

Hawaii 300 

Idaho 1 

Illinois 6 407 751 230 I 2 85,354 

Indiana 14 166 590 1 2 2,130 

Iowa 1 850 

Kansas 3 104 523 19 1 60,925 

Kentucky 311 9 121 45, 512 54 12 105, 937 

Louisiana 12 9 7 645 3 1 20, 515 

Maine 5 

Maryland 45 796 11,243 8 2 6,852 

Massachusetts 8 158 455 6 4,086 

Michigan 14 75 3,148 1 2,033 

Minnesota 2 6 1 700 

Mississippi 496 3,658 170,531 87 34 176,159 

Missouri 6 3 45 300 2 1 10,023 

Montana 13 

Nebraska 1 2 316 10 3 1 8,915 

Nevada 10 

New Hampshire__ 1 1,873 

New Jersey 22 1,367 51,445 7 9 57,042 

New Mexico 1 6 104 7 2 20, 899 

New York 26 3,008 4, 276 76, 825 ao 11 64,397 

North Carolina 1, 119 17,849 611,135 197 55 232,349 

North Dakota 96 

Ohio 43 198 5,330 4 12 3,917 

Oklahoma 194 1,314 44,723 22 64,000 

Oregon 1 1,241 16 100 

_Pennsylvania 87 3,591 133,810 34 140,823 

-Puerto Rico 23 

:South Carolina 1,118 7,342 312,398 117 177,658 

South Dakota 1 8 50 1 150 

• Tennessee 603 7,100 282,340 73 17 330,686 

Texas 61 208 9,175 28 3 32, 955 

Utah 1 4 3 25 

Vermont 

486 14,966 402,809 101 36 135,536 

Washington 2 2 4,319 

West Virginia 86 103 100 5, 518 3 6, 774 

Wisconsin 1 1 45,383 

Wyoming 6 1 15,662 

Total 8,008 118,855 12, 683 3, 661, 432 1,198 398 2,475, 188 8,911 

1 See footnote 1, table 115. 

See footnote 2, table 115. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 219 

TECHNICAL STAFF 

TABLE 117.-Analysis of the work of the Technical Staff during the fiscal year 

1949-Income, profits, estate, and gift tax cases 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED 

PART I-CASES NOT BEFORE THE TAX COURT 

(A) PROGRESS OF WORK 

Number 

of 

cases 

Revenue agent's finding or statutory 

notice 

Deficiency 

in tas Penalty Overuses,- 

meat 

Pending at beginning of year: 

Awaiting Staff action 7,214 8271, 953, 256 $6, 211, 578 $74, 467, 834 

Awaiting taxpayer's action on statutory notice directed or sustained 710 20,030,819 1, 144, 312 3, 746, 673 

Received during year (net-transfers, etc., deducted) 8,036 267, 105,926 8, 624, 059 61,931, 942 

Total 15,961 559,090,001 15, 979, 949 140, 146,349 

Disposed of: 

Closed 4, 841 105,433, 750 1,8328 7,3 31, 697, 492 

Petition to Tax Court 1, 267 42, 956, 119 2, 884,365 6,743, 311 

Total disposed of 6, 108 148,389,889 4, 521, 693 38, 440, 803 

Pending at end of year: 

Awaiting Staff action 9, 017 385, 580,103 10, 681,777 95, 60D, 889 

Awaiting taxpayer's action on statutory notice directed or sustained 835 25,120, 029 876,479 6,104,657 

Total 9,852 410, 700, 132 11, 458, 256 101,705, 546 

; For Cases 0 ly received in pre-90-day status, amount of finding of internal revenue agent in charge; 

foetuses originally received in 90-day status, amount of statutory notice; for estate tax cases, net amount 

after deducting additional State tax credit allowable if substantiated. 

(B) RESULTS OBTAINED IN CASES CLOSED 

NOTE -Percent of deficiency in tax sustained, 62.6; percent of ne deficiency and penalty sustained, 64.3. 
220 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 117.-Analysis of the work of the Technical Staff during the fiscal year 

1949-Income, profits, estate, and gift tax cases-Continued 

PART II-CASES DOCKETED BY THE TAX COURT 

(A) PROGRESS OF WORK 

Number 

of eases 

Amount stated in statutory notice 1 

Deficiency 

in tax 

penalty Ovemssessment 

Pending at beginning of year 4,991 $316, 521, 893 $40, 178, 287 $33, 751, 427 

Received during year (net-transfers, etc., deducted): 

Cases considered before petition 1, 203 

Cases not considered before petition 3,368 

Cases reopened after trial 53 

Total receipts 4,624 158,152, 762 13, 358,288 16, 373, 169 

Total to be accounted for 9, 615 474, 674, 655 53, 536, 575 50,124, 596 

Disposed of during year: 

Closed by stipulation-agreed settlement 3,125 95, 301,836 10, 346, 522 8, 296, 525 

Closed by dismissal or default 413 1, 787, 237 173, 203 85,141 

Tried before the Tax Court on merits 946 30, 837, 272 1, 235, 517 2, 787, 986 

Total disposed of 4, 484 127, 926, 345 11, 745, 242 11,169, 652 

Pending at end of year 

In hands of technical advisors 3, 093 222, 729,170 35, 404, 063 12, 226,159 

In hands of division connspl 2, 038 124, 019,140 6,387, 270 26, 728, 785 

Total 5, 131 346, 748, 310 41, 791, 3M 38, 954, 944 

1 Includes amount of overassessments stated in statutory notice, and, in addition, overassessments in 

certain associated cases in the amount of prior findings of the internal raven agent in charge or of the 

Staff. For estate tax eases net amounts are used after deducting additional S ate tax credits allowable if 

substantiated. 

(B) RESULTS OBTAINED IN STIPULATED CASES 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 221 

TABLE 118.-Summary: Income, profits, estate, and gift tax appeals docketed, 

stipulated, defaulted, and defended on the merits before the Tax Court (formerly 

Board of Tax Appeals), fiscal years 1940 to 1949, inclusive 

Fiscal year 

Number 

docketed 

per Tax 

Court cornpilations 

Number 

stipulated 

per Tax 

Court com - 

pilations 

Number 

defaulted 

per Bureau 

statistics 

Defended 

on the 

merits per 

Bureau 

statistics 

1940 4,240 3,383 267 1,301 

1941 4, 366 3, 064 239 1, 522 

1942 3,676 2,517 175 1,269 

1943 3,380 2,754 163 1,138 

1944 3, 178 1,964 180 927 

1945 3, 185 1, 787 160 993 

1946 2,777 1,787 142 873 

1947 3,652 1,913 217 791 

1948 4, 402 2,526 458 949 

1949 4,537 3,065 413 946 

Total 37, 393 24, 760 2, 414 10, 709 

NOTE.-Excess of total dispogals, 37,883 docketed cases over filing of 37,393 represents a reduction of 490 

cases in previously existing case inventories. 

TABLE 119.-Analysis of work on compromise, extension of time, and final closing 

agreement cases, fiscal year 1949 

Compro- mise cases 

Extension 

of time 

cases 

Final closing agreement eases 

On hand July 1, 1948 1, 197 7 27 

Received (net) 2, 434 108 183 

Total to be disposed of 3, 631 115 210 

Accepted, granted, or approved 881 13 135 

Rejected 681 98 25 

Withdrawn 245 

Transferred 135 

Total disposed of I, 942 111 160 

On hand June 30, 1949 1, 689 4 60 

Stipulations 

filed 

Percentage 

sustained 

Number of oases 

Deficiency in tax 

Penalty 

Overassessment 

Net deficiency and penalty 

3, 125 

$44, 598, 868 

6,945,845 

6, 084, 038 

45, 460, 675 46.7 

46.8 

67.1 
222 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DIVISION-WASHINGTON OFFICE 

TABLE 120.-Cases appealed from Tax Court decisions to appellate courts, fiscal 

year 1949 

Pending beginning of fiscal year 332 

Received from field for appeal to circuit courts of appeals 297 

Total 

Closed: 

By decision on merits 

Transferred to field-remanded for further hearing 

Total 

Pending end of fiscal year 

TABLE 121.-Number and amounts of cases shown in table 120 for the fiscal year 1949, 

by class of tax and amounts involved 

Class of tax 

Pending Sub' 1, 1948 Pending 

Filed, reopened, 

and received 

fiscal 

year 1949 

Closed 

to field, 

sed and trans- `"'" 

fiscal year 1949 

Pending

1949 

June 30, 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

288 

34 

10 

$18.646, 411 

4,987, 269 

148, 064 

271 

16 

10 

$21, 863, 275 

2, 251, 562 

171, 378 

194 

20 

6 

$7, 736, 806 

4, 377, 929 

115, 421 

365 

30 

14 

$32, 772, 880 

2,860,902 

204,021 

332 23, 781, 744 297 24, 286, 215 220 12, 230,156 409 35, 837, 803 

TABLE 122.-Circuit and Supreme Court cases pending June 30, 1949 

Class of tax 

n 

PendingInIP 1, 1948 

New appeals to 

circuit courts of 

appeals and reopened 

Closed during ftscal year 1949 

Pending Tune 30, 

1949 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

I gia 

$16, 372,117 

4, 908, 530 

148,064 

256 

17 

10 

$14, 758, 670 

2,, 334 301 

171, 378 

, 

Pc 

$6, 460, 636 

4,377,929 

116, 421 

348 

30 

14 

$24, 670,151 

2, 860,1:02 

204, 021 

323 21,424, 711 283 17, 264, 349 214 10, 953,986 392 27, 735, 074 

TABLE 123.-Status of cases pending before The Tax Court of the Uni ed States, 

June 80, 1949 

On reserve calendar 

Tried by the Tax Court of the United States: Awaiting expiration of appeal 

period 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 223 

TABLE 124.-Progress of cases in appella e courts on appeals from decisions of The 

Tax Court of the United States for the fiscal year ended June 30, 1949 

Cases 

In aircult 

courts 

In Supromo 

Court 

Cases 

In drcult 

courts 

In Supromo 

Court 

Pending beginning of fiscal 

year: 

Closed during fiscal year 

Favorable to CommisAppealed by Commis- !loner 144 

CO 

sioner 81 Favorable to taxpayers- 67 

Appealed by aYerS 219 Modified 10 

Appealed by both 20 

Total 211 

320 

te YO ,O 

Total Pending end of fiscal year: 

Appealed during fiscal year: Appealed by CommisBy Commissioner 98 'loner 104 

.0 

By taxpayers 180 Appealed by taxpayers__ 267 

By both 7 Appealed by both 12 

Total 283 Total 383 9 

TABLE 125.-Disposition of Supreme Court, Circuit Court, and Tax Court cases 

closed during the fiscal year 1949 

Character of closing Number 

of cases 

Amount in dispute Amount approved 

Percent. 

Net result age of recovery Deficiency Ovmeraly- Deficiency OvmerrDecision on merits.-- 215 $11,043,470 $1, 023, 840 85, 983, EH $36,245 $8, 971, 129 57.76 

TABLE 126.-Disposition of cases closed by The Tax Court of the United States 

during the fiscal year 1949 

Character of closing Number ei c e 

Amount in dispute Amount approved 

Net result 

Percentage of 

recovery Deficiency paOver-m t Deficiency paOyver- t 

Decision on merits__ 6 $972, 824 $303,346 $400,535 $1,826 $702,055 55.01 

629 

215 

5 

220 

409 

2 

11 

Total 13 
224 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Pending July 1, 1948 

2, 561 

Amount 

$92, 950, 825. 16 

 31, 657, 014. 95 

124, 607, 840. 11 

 16, 493, 951. 86 

 108, 113, 888. 25 

Closed during the year: 

Cases (exclusive of lien cases) 

Cases involving liens 

Total 

Pending June 30, 1949 

Received during fiscal year 

Total 

Closed during fiscal year 

Pending June 30, 1949 

1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

FIELD OFFICES 

APPEALS DIVISION-FIELD OFFICES 

TABLE 127.-Number and amounts of cases pending in filed divisions, by class of 

tax and amounts involved 

Class of tax 

Pending June 30, 

1948 

Filed and reopened, 

fiscal year 1949 

Closed, fiscal year 

1949 

Pending June 30, 

1949 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Incom and profits__ 

Estatesand gift 

Total 

5, 384 

477 

$434, 931, 738 

96, 762, 825 

4,191 

381 

8157, 931,004 

42,007,162 

4,001 

332 

$122,561, 824 

29,363,610 

5, 574 

526 

8470,300,918 

109, 406,377 

5, 861 531, 694, 563 4, 572 199, 938,166 4,333 1n, 925, 434 6,100 579, 707, 295 

TABLE 128.-Disposition of cases by The Tax Court of the United States during the 

fiscal year 1949 

Character of closing Number of cases 

- 

Amount in dispute Amount approved 

Percentage of 

recovery 

Deficiency payment e Deficiency Overpayment 

Net result 

Default 

Decision on merits _ 

Agreed settlement 

Total 

413 

795 

3,125 

$1,960,440 

30, 868,105 

105, 648, 358 

$56,592 

2, 718,046 

10, 675,893 

$1,951,027 

14,434,863 

51, 544, 713 

$4,661 

125, 680 

• 

$2,002,958 

17,003, 717 

62,443, 540 

99.3 

50.6 

53.7 

4,333 138, 476, 903 13, 448, 531 67,930,603 130,341 81, 450, 215 53.6 

CIVIL Divis on 

TABLE 129.-Cases received and disposed of during the fiscal year 1949 1 

Pending July 1, 1948: 

Number 

In court (exclusive of lien cases) 1, 425 

Not pending in court (exclusive of lien cases) 148 

Cases in court involving liens 582 

Cases not in court involving liens 49 

Total 

Received during the year: 

Suits by taxpayers 

Suits involving liens 

Cases for suit by the United States 

Lien cases not in court 

Total 

Total to be disposed of 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 225 

TABLE 130 -Results obtained in cases closed during the fiscal year 1 949 

Number Amount Recovered from Amount 

of cases claimed taxpayers refunded 

Suits instituted by taxpayers 411 $11, 889,331.44 $7, 134, 126. 48 

Suits and claims by the United States 127 4, 604, 620.42 6941, 833. 66 

Total 538 16, 493,951.86 941,833. 66 7,134, 126. 48 

1Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases. 

TABLE 131.-Results obtained in lien cases closed during the fiscal year 1949 1 

1Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

TABLE 132.-Civil cases pending at the beginning and end of the fiscal year 1949 1 

1Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

TABLE 133.-Number of Civil Division cases tried by the Department of Justice and 

number decided by the courts during the fiscal year 1949 

1, 994 

538 

1, 099 

1, 637 

664 

796 

172 

362 

Number 

of cases 

Amount 

collected 

Lien cases pending in court 

Lien cases not pending in court 

Total 1,099 1, 392, 253.96 

$252,558.35 

1,139,695.61 

753 

346 

Pending 

July 1, 1948 

Pending 

June 30, 1949 

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 2, 204 2, 561 

148 

1,197 

631 

47 

134 

0 

47 

0 

195 

1,390 

690 

46 

171 

2 

61 

0 

Cases decided 

Partly for 

and partly 

against 

Government 

Courts Cases 

tried For the 

Government 

Against 

Government 

Total 

District courts 

Circuit courts of appeals 

Court of Claims 

Supreme Court 

88 

42 

6 

2 

82 

28 

8 

0 

9 

0 

0 

179 

69 

14 

2 

Total 141 138 116 10 264 

88 

47 

5 
226 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

CLAIMS DIVISION 

TABLE 134.— Processing tax cases appealed to the United States Processing Tax 

Board of Review l and The Tax Court of he United States, including those appealed 

to appellate courts, fiscal years 1989 to 1949, inclusive 

11439 1940 1941 1942 1943 1944 1945 1940 1947 1948 1949 

Pending beginning of fiscal year- 52 

I 2 

93 103 

g 

60 54 39 28 13 10 

Filed during year 107 103 38 5 2 

Total 159 203 196 141 92 65 54 41 28 13 10 

Closed: 

II ' 

By dismissal 76 89 

0 

20 

- 

.4 .. 

- 

By agreed settlement 9 22 3 12 

By decision on merits 12 29 12 1 3 

Total. 76 110 93 71 32 11 16 13 15 3 7 

United States Processing Tax Board of Review was aboii bed December 31,1942, and its jurisdiction and 

functions were transferred to The Tax Court of the United States (sec. 510, Revenue Act of 1942). 

TABLE 135.— Number and amounts, of cases shown in table 134 for the fiscal year 1949 

only, by class of tax and amounts involved 

Class of tax 

Pending June 30, 

1948 

Filed during fiscal 

year 1949 

Closed during 

fiscal year 1949 

Pendmg June 30, 

1949 

Number Amount in 

dispute 

Number Amount in 

dispute 

Numbar 

Amount in 

dispute 

Num 

ber 

Amount in 

dispute 

Processing 10 $8, 789, 624 7 $636, 766 3 $8,152, 858 

TABLE 136.— Status of processing tax cases pending before The Tax Court of the 

United States, including those appealed to appellate courts, June 30, 1 949 

In process of preparation: Number 

Field calendar 2 

In circuit courts of appeals: 

Awaiting decision 1 

Total 3 

TABLE 137.—Results obtained in processing tax cases closed before The Tax Court of 

the United States, including those appealed to appellate courts, fiscal year 1949 

• Character of closing 

—um. 

No f cares

r Amount of 

claims in 

dispute 

Amount of 

claims re- covered by 

taxpayers 

Percentage 

of claims 

recovered 

by taxpayers: 

Agreed settlement 

Decision on merits 

Total 

5 

2 

$70,180 

566, 586 

$9, 660 13.76 

0 

7 636.766 9,660 1.52 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 227 

TABLE 138.—Civil cases received and disposed of by Processing Tax Section, Claims 

Division, and number decided by courts during the fiscal year 1949 

suit courts 

Circuit of 

 appeals 

Court of 

Claims 

Supreme 

Court Total 

Pending beginning of fiscal year as 2 28 

Received during fiscal year 

Total 26 2 28 

Disposed of during fiscal year 13 1 14 

Pending end of fiscal year 13 1 14 

TABLE 139.— Civil cases received and disposed of by Processing Tax Section, Claims 

Division, during the fiscal year 1949, by number of cases and amounts involved 

Number 

of eases 

Amount involved 

Pending beginning of fiscal year 28 $1, 636, 607. 74 

Received during fiscal year 

Total 28 1, 636, 617.74 

Disposed of during fiscal year 14 100, 170. 32 

Pending end of fiscal year 14 1, 536, 437.42 

TABLE 140.—Cases received and disposed of by Reorganization Section, Claims 

Division, during fiscal year 1949 

Pending beginning of fiscal year 665 

Received during fiscal year 937 

Total 1, 602 

Disposed of during fiscal year 596 

Pending end of fiscal year 1, 006 

TABLE 141.—Results obtained in cases closed in Reorganization Section, Claims 

Division, during fiscal year 1949 

Character of closing Number 

of cases 

Amount involved 

Amount collected 

Payment 189 $5, 352, 044.74 $4, 648, 465.00 

Uncollectible 1 239.31 

Abatement 4 2, 718. 54 

Transferred from section 298 5,971, 257. 59 

No tax due 65 

Other 39 47,152.16 

Total 596 11,373,412.34 4, 648,465. 00 

TABLE 142.—Liability involved in cases of Reorganization Section, Claims Division, 

pending June 30, 1949 

Taxes $103, 827, 568. 00 

Interest 11, 174, 865. 33 

Penalties I, 677, 883. 50 

Total 116, 680, 316. 83 
228 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 143.—Cases received and disposed of by Bankruptcy and Receivership Section, 

Claims Division, during the fiscal year 1949 

Pending beginning of fiscal year 3, 009 

Received during fiscal year 

Total 

4, 137 

7, 146 

Disposed of during fiscal year 2, 177 

Pending end of fiscal year 4, 969 

TABLE 144.—Cases received and disposed of by Compromise Section, Claims 

Division, during fiscal year 1949 

Pending beginning of fiscal year 2, 591 

Received during fiscal year 2, 382 

Total 4, 973 

Disposed of during fiscal year 1, 732 

Pending end of fiscal year 3, 241 

TABLE 145.—Liability involved in cases of Compromise Section, Claims Division, 

pending June 30, 1949 

Taxes $38, 158, 509. 71 

Interest assessed 2, 514, 199. 98 

Interest accrued 549, 899. 55 

Penalties 1, 556, 404. 98 

Lien fees 352. 95 

Total 42, 779, 367. 17 

TABLE 146.—Results obtained in cases closed in Compromise Section, Claims 

Division, fiscal year 1949 

Character of closing Number 

of cases 

Amount involved Amount colleeted 

Payment 1,281 $8,045,115.07 $4,892,724.82 

Compromise 81 21,037,183.02 1, 532, 425.27 

Abatement 61 801, 589.22 

Uncollectible 264 565, 846.35 

Barred by limitations 1 2, 457.17 

Transferred from section 17 132, 647.96 

Other 27 97, 823.21 

Total 1,732 30, 682, 662.00 6,425,150.09 

REPORT OF COMMISSIONER' OF INTERNAL REVENUE 229 Mikis 

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REPORT OF COMMISSIONER OF INTERNAL REVENUE 235 

TABLE 148.-Summary of internal revenue stamps issued to collectors of internal 

revenue and the Postmaster General during the fiscal years 1948 and 1949 

Kind 

Quantity Value 

1948 1949 1948 1949 

Liquors: 

Distilled spirits cask stamps____ ___ 1,986,800 1, 882, 800 $870, 509, 880. (X) $844, 530, 480. 00 

Certificate of tax payment, dis 

tilled spirits for shipment in 

tank rs 

Export

ca 

 (sees. 2878 and 2885, 

2, 930 s, 200 (0 (0 

I. R. C ) 44, 400 42 600 4,440. 00 4, 560.00 

Bottled-in-bond, export (blue 

strips) 1, 008, 000 1,060, 000 10,080.00 10, 500.00 

Bottled-in-bond, domestic (green 

strips) 36,626, 000 34,548, 000 328, 760.00 289, 230. Oa 

Container or bottle stamps (red 

strip) 1, 194,383, 550 1, 236, 474.000 11, 657, 635.50 12, 138, 165.00 

Rectified, class B 255,940 248,500 22,453,829.00 18, 408, 170.00 

Rectified, Puerto Rico 230.003 124, 000.00 

Rectified, class A 4, 900 4,000 

Alcohol warehousing 7, 250 18, COO 

Wholesale liquor dealer's packages_ 4,000 2,000 (2 5) 

Wine 30,953,900 34, 280,100 60, 731, 630.85 62, 256,041.75 

Fermented malt liquor 54, 704, 760 49, 869, 620 702, 649, 000. 00 687, 5424 800.00 

Tobacco: 

Manufactured tobacco 1,395, 676, 890 1, 363, 206,340 37, 680, 815.92 36,040,972. 21 

Snuff 438, 766, 248 375.071, 170 7, 886,425. 71 7.310, 817.44 

Cigars, large 151, 872,620 146, 460, 800 49,388,342. 61 46,478,489. 30 

Cigars, small 10, 221,000 7, 915, 000 77,381.25 59, 700.00 

Cigarettes, class A 17, 293,474.400 17,309, 210, 000 1, 210, 487, 402.95 1, 211, 888, 154.40 

Cigarettes, class B 125,600 122 900 31,192. 56 24, 475. 92 

Cigarette tubes 

Oleomargarine: 

Domestic, colored 3, 690, 025 8, 806,400 5, 836, 555.00 13, 827, 520.00 

Domestic, uncolored 36, 775,150 29,124, 000 2,139, 446.50 1, 752, 447.50 

Process or renovated butter 285,000 120, OW 3, 125. 00 3, 500 .00 

Playing cards 63,381, 300 65, 954,600 8, 239, 569.00 8,574,098.0( 

Documentary 34, 426, 612 27, 962,248 61,332, 959.00 51,367, 381.0( 

Stock transfer 4, 938, 396 4,163, 516 22,421, 728.00 16, 781, 207.0( 

Silver transfer 8,052 8, 164 362, 562. 00 176, 788. 0( 

Narcotic 8, 754, 775 6, 771,625 567,309. 50 231, 960. 21 

Order forms for opium 1, 442 500 1, 585, 503 14, 485.00 15,852 0( 

Marihuana 100 100 100.00 100.0( 

Order forms for marihuana 30 .6( 

National Firearms Act (sec. 2720, 

L R. C.): 

Machine guns, silencers, etc 40 8, 000.00 

Certain short guns 1,150 150 1, 150. 00 150.0( 

Special or occupational stamps 1,997, 510 1,970,110 660, 664, 009. 00 611, 294, 091.04 

Total 20, 765, 825, 668 20, 707,066, 479 3, 735,387, 804.35 3, 631, 121, 654.31 

Value inserted when purchased. 

Have no money value. 

TABLE 149.-Cost of printing and binding for Internal Revenue Service, fiscal years 

1948 and 1949 

Class of work 

1948 1949 

Quantity Cost Quantity Cost 

Tax return forms 650, 890, 003 $1, 671, 188 773, 142, 000 $1, 730, 258 

Instructions for tax returns 118, 187,000 263, 975 56, 415, ODO 272, 760 

Administrative forms 152, 357, 000 494, 991 272, 778,000 656,378 

Reports, regulations, etc 2,062,000 157,927 1,545, 000 171,775 

Letterheads, miscellaneous binding, etc: 43, 255.000 81,919 42,100, 000 79,329 

Total 966, 760, 000 2,670,000 1,145, 980, 000 2, 910, 500 

O